To put in some counterweight, I prefer using =.
If I am the consumer of the query results in some way, I find it more convenient to see what columns I as a consumer can use.
I prefer this
SELECT
[ElementObligationID] = @MaxElementObligationID + eo.ElementObligationID
, [ElementID] = eo.ElementID
, [IsotopeID] = eo.IsotopeID
, [ObligationID] = eo.ObligationID
, [ElementWeight] = eo.ElementWeight * -1
, [FissileWeight] = eo.FissileWeight * -1
, [Items] = eo.Items * -1
, [Comment] = eo.Comment
, [AdditionalComment] = eo.AdditionalComment
, [Aanmaak_userid] = @UserID
, [Aanmaak_tijdstip] = GetDate()
, [Laatste_wijziging_userid] = @UserID
, [Laatste_wijziging_tijdstip] = GetDate()
FROM dbo.KTM_ElementObligation eo
INNER JOIN dbo.KTM_ElementObligationArticle eoa ON
eoa.ElementObligationID = eo.ElementObligationID
over this
SELECT
@MaxElementObligationID + eo.ElementObligationID AS [ElementObligationID]
, eo.ElementID AS [ElementID]
, eo.IsotopeID AS [IsotopeID]
, eo.ObligationID AS [ObligationID]
, eo.ElementWeight * -1 AS [ElementWeight]
, eo.FissileWeight * -1 AS [FissileWeight]
, eo.Items * -1 AS [Items]
, eo.Comment AS [Comment]
, eo.AdditionalComment AS [AdditionalComment]
, @UserID AS [Aanmaak_userid]
, GetDate() AS [Aanmaak_tijdstip]
, @UserID AS [Laatste_wijziging_userid]
, GetDate() AS [Laatste_wijziging_tijdstip]
FROM dbo.KTM_ElementObligation eo
INNER JOIN dbo.KTM_ElementObligationArticle eoa ON
eoa.ElementObligationID = eo.ElementObligationID
just my 2c.