Kenneth Fisher looks at decimal truncation methods:
ROUND
This is the most complicated of the three. It does a standard rounding. If value is .5 or over then you get back 1. If it’s less than .5 you get back 0. On top of that you get to pass the place you want to round to. So for example 0 rounds to the nearest ones place, -1 rounds to the tens place, 2 rounds to the hundredths.
There’s a bonus here: if you use ROUND in T-SQL, the results are different than the default Round method in .NET; that method uses banker’s rounding by default whereas the T-SQL rounding does not.