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string expression, or I am ready to absorb the overhead of multiple implicit conversions, I should use TRUNC to get rid of the time element.
that the cycles saved on this optimization are never noticed by the user. You are always better off saving the bulk of your optimization efforts until you have identified the bottlenecks in your application as a whole.
One of the nice things about PL/SQL is that you, the developer, can define any set of executable statements as a distinct block, with its own declaration, executable, and exception sections.
If you notice that certain operations and data structures aren't needed unless a certain condition is satisfied, move all the execution of those operations and the declaration of those data structures inside the conditional statement. The result is that you won't incur the overhead (CPU or memory) unless it's absolutely needed.