When you perform divisions, you need to make sure that the divisor, the number to the right of the division operator, isn’t zero. If it is, you will end up with a division-by-zero error message:
Msg 8134, Level 16, State 1, Line 1 Divide by zero error encountered.
Dividing by NULL, however, doesn’t. So to avoid division-by-zero errors, simply use NULLIF() to replace zeros in the divisor with a NULL value.