What data formats use parentheses to indicate a negative value?

["Costello, Roger L." <costello@mitre.org>]

Hi Folks,

I have heard that in some financial and/or accounting data formats negative numbers are wrapped in parenthesis instead of prefixed with a minus sign. For example, the following represents negative twelve:

	(12)

Do you know what data formats use parentheses to indicate a negative value?

/Roger