Transact-SQL (T-SQL) is Microsoft's and Sybase's proprietary extension to SQL. SQL, the acronym for Structured Query Language, is a standardized computer language that was originally developed by IBM for querying, altering and defining relational databases, using declarative statements. T-SQL expands on the SQL standard to include procedural programming, local variables, various support functions for string processing, date processing, mathematics, etc. and changes to the DELETE and UPDATE statements. These additional features make Transact-SQL Turing complete.