I have given this quite a bit of thought in the past.  In the end,  I 
decided one column of decimals,  positive and negative does a good job.  It 
has always worked well for me and I have never had any reason to doubt it 
was the right thing to do.  

There are no doubt other opinions, and other circumstances,  YMMV :)

-- 
Resources:
- http://web2py.com
- http://web2py.com/book (Documentation)
- http://github.com/web2py/web2py (Source code)
- https://code.google.com/p/web2py/issues/list (Report Issues)
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