 (depno, target, increase)
  WHERE employees.depno = v.depno AND employees.sales &gt;= v.target;</PRE
><P>

   Note that an <TT
CLASS="LITERAL"
>AS</TT
> clause is required when <TT
CLASS="COMMAND"
>VALUES</TT
>
   is used in a <TT
CLASS="LITERAL"
>FROM</TT
> clause, just as is true for
   <TT
CLASS="COMMAND"
>SELECT</TT
>.  It is not required that the <TT
CLASS="LITERAL"
>AS</TT
> clause
   specify names for all the columns, but it's good practice to do so.
   (The default column names for <TT
CLASS="COMMA