When converting to money from integer data types, units are assumed to be in monetary units. For example, the integer value of 4 is converted to the money equivalent of 4 monetary units.
This example converts smallmoney and money values to varchar and decimal data types, respectively.
USE pubs
GO
DECLARE @mymoney_sm SMALLMONEY
SET @mymoney_sm = 3148.29
SELECT CAST(@mymoney_sm AS VARCHAR) AS "SM_MONEY VARCHAR"
GO
DECLARE @mymoney MONEY
SET @mymoney = 3148.29
SELECT CAST(@mymoney AS DECIMAL) AS "MONEY DECIMAL"
GO
Here is the result set:
SM_MONEY VARCHAR
------------------------------
3148.29
(1 row(s) affected)
MONEY DECIMAL
----------------------
3148
(1 row(s) affected)