If you need to do calculations inside the database and can not use Ruby objects you may run into problems when encountering fields with NULL values:

SELECT foo, bar, foo - bar AS baz FROM plop;
+-----+------+------+
| foo | bar  | baz  |
+-----+------+------+
|  30 |   20 |   10 |
|  30 | NULL | NULL |
+-----+------+------+

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Solve this by using IFNULL: it returns the selected value if present and a given alternative if it would select NULL:

SELECT foo, bar, foo - IFNULL(bar, 0) AS baz FROM plop;
+-----+------+-----+
| foo | bar  | baz |
+-----+------+-----+
|  30 |   20 |  10 |
|  30 | NULL |  30 |
+-----+------+-----+