>>>I am assuming these 2 statements are functionally equivalent. Am I correct?
>>>Thanks
>>>

>>>select * ;
>>>from test_financing ;
>>>inner join tip on test_financing.tip_id = tip.tip_id ;
>>>where between(_year,tipyear,tipyear+4) ;
>>>order by lead, st_name, _year 
>>>
>>>select * ;
>>>from tip ;
>>>inner join test_financing on test_financing.tip_id = tip.tip_id ;
>>>where between(_year,tipyear,tipyear+4) ;
>>>order by lead, st_name, _year 
>>>

>>
>>Yes. You will get the same result from both.
>>But abouth to speed you should check Actual Execution Plan.
>
>What is AEP?

Run both queries in SSMS (SQL Server Management Studio)
Before you run them just click on "Include Actual Execution Plan" button from the toolbar.