Ok this may be idiot question but I want to know why does the update statement gives divided by 0 operation even thought there is no row in the table. Does it execute the set function first and then try to apply to the where clause.

```
  CREATE TABLE #tmp
    (
    Id INT,
    Amount money
    )

    UPDATE t
    SET t.Amount=0/0
    FROM #tmp AS t
    WHERE t.Id=2

    DROP TABLE #tmp

```