The absolute value function, often represented as ABS(), is a fundamental SQL function used to determine the magnitude of a number without considering its sign. This is particularly useful in scenarios where you need to focus on the numerical value, regardless of whether it's positive or negative. For instance, calculating distances, inventory levels, or financial values often requires working with absolute values. In SQL, the ABS() function is a standard part of many database systems, making it readily available for use in queries. It's a simple yet powerful tool that simplifies calculations by ensuring positive results. Understanding how to use ABS() can streamline your SQL queries and improve the accuracy of your data analysis.