From: esquel@sommarskog.se   
      
   Anton Shepelev (anton.txt@g{oogle}mail.com) writes:   
   > Indeed.   An  inner  BEGIN TRAN  only increments the   
   > counter, an inner COMMIT TRAN decrements it, but (!)   
   > ROLLBACK TRAN  does  actually  undo  the  the  outer   
   > transaction and sets the counter to zero.   This  is   
   > all  very  unintuitive  to  me, and requires special   
   > handling of ROLLBACKs in both  T-SQL  code  and  the   
   > client application.   
   >   
      
   It becomes more intuitive if you stop to think in terms of "outer   
   transaction". A transaction is all there is. So the ROLLBACK will   
   roll back it all.   
      
   The point with BEGIN/COMMIT increase @@trancount is that it makes   
   it easier to nest procedures that both start transactions.   
      
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