For a simple expression made up of a single constant, variable, scalar function, or column name: the data type, collation, precision, scale, and value of the expression is the data type, collation, precision, scale, and value of the referenced element.
When two expressions are combined by using comparison or logical operators, the resulting data type is Boolean and the value is one of the following: TRUE, FALSE, or UNKNOWN. For more information about Boolean data types, see Operators (Transact-SQL).
When two expressions are combined by using arithmetic, bitwise, or string operators, the operator determines the resulting data type.
Complex expressions made up of many symbols and operators evaluate to a single-valued result. The data type, collation, precision, and value of the resulting expression is determined by combining the component expressions, two at a time, until a final result is reached. The sequence in which the expressions are combined is defined by the precedence of the operators in the expression.