This document discusses user defined functions in SQL Server and their performance impacts. It identifies purposes for creating user defined functions, discusses the different types including scalar, inline, and multi-statement functions. It demonstrates the performance impact of each type of function through examples and benchmarks. Scalar functions have linear performance effects while inline and multi-statement functions allow for more complex logic but can introduce duplication of access. In summary, functions provide benefits like consolidation and reuse but their performance impact depends on the type and how they are used.