Grades reflect how much students have learned the material that they were taught. There are several ways and factors, such as absolute grading, relative grading, percentage, letter grades, rounding off or no rounding off, and a scale of 5 or 9 or 10.
I follow the following scale, primarily derived from letter to numeric to percentage:
=IF(score>=92.5,"A", IF(score>=86.5,"A-", IF(score>=80.5,"B+", IF(score>=74.5,"B", IF(score>=68.5,"B-", IF(score>=62.5,"C+", IF(score>=56.5,"C", IF(score>=50.5,"C-", IF(score>=44.5,"D+", IF(score>=38.5,"D", "F"))))))))))
Additionally, I round off the scores primarily because, as a human being, I am not perfect, consistent, and completely fair across questions, weights, students, and evaluations, so I give the benefit of the doubt to students. Also, I strongly believe in leaving a positive impact on my students through my teachings, for example, I always encourage my students to seek knowledge, excellent, create new things, and share their knowledge. The round-up is with the anticipation that a good percentage of students would justify that tiny percentage easily!!