Grades reflect how much students have learned the material that they were taught. There are several factors and methods, including absolute grading, relative grading, percentage grading, letter grades, rounding or no rounding, and scales of 5, 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, or completely fair across questions, weights, students, and evaluations; therefore, I give the benefit of the doubt to students. Additionally, I believe in leaving a positive impact on my students through my teaching. For example, I always encourage my students to seek knowledge, strive for excellence, create new things, and share their knowledge. The round-up is with the anticipation that a good percentage of students will easily justify that tiny percentage.