eerhardt commented on a change in pull request #9356:
URL: https://github.com/apache/arrow/pull/9356#discussion_r580436711



##########
File path: csharp/src/Apache.Arrow/DecimalUtility.cs
##########
@@ -0,0 +1,188 @@
+// Licensed to the Apache Software Foundation (ASF) under one or more
+// contributor license agreements. See the NOTICE file distributed with
+// this work for additional information regarding copyright ownership.
+// The ASF licenses this file to You under the Apache License, Version 2.0
+// (the "License"); you may not use this file except in compliance with
+// the License.  You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System;
+using System.Linq;
+using System.Numerics;
+using System.Runtime.InteropServices;
+
+namespace Apache.Arrow
+{
+    /// <summary>
+    /// This is semi-optimised best attempt at converting to / from decimal 
and the buffers
+    /// </summary>
+    public static class DecimalUtility
+    {
+        private static readonly byte[] _minusOne = { 255, 255, 255, 255, 255, 
255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 
255, 255, 255, 255, 255, 255, 255, 255, 255, 255, 255 };
+        private static readonly BigInteger _maxDecimal = new 
BigInteger(decimal.MaxValue);
+        private static readonly BigInteger _minDecimal = new 
BigInteger(decimal.MinValue);
+        private static readonly ulong[] s_powersOfTen =
+        {
+            1, 10, 100, 1000, 10000, 100000, 1000000, 10000000, 100000000, 
1000000000, 10000000000, 100000000000,
+            1000000000000, 10000000000000, 100000000000000, 1000000000000000, 
10000000000000000, 100000000000000000,
+            1000000000000000000, 10000000000000000000
+        };
+        private static int PowersOfTenLength => s_powersOfTen.Length - 1;
+
+
+        public static decimal GetDecimal(in ArrowBuffer valueBuffer, int 
index, int scale, int byteWidth,
+            bool isUnsigned = false)
+        {
+            int startIndex = index * byteWidth;
+            ReadOnlySpan<byte> value = valueBuffer.Span.Slice(startIndex, 
byteWidth);
+            BigInteger integerValue;
+
+#if NETCOREAPP
+            integerValue = new BigInteger(value);
+#else
+            integerValue = new BigInteger(value.ToArray());
+#endif
+
+            if (integerValue > _maxDecimal || integerValue < _minDecimal)
+            {
+                BigInteger scaleBy = BigInteger.Pow(10, scale);
+                BigInteger integerPart = BigInteger.DivRem(integerValue, 
scaleBy, out BigInteger fractionalPart);
+                if (integerPart > _maxDecimal || integerPart < _minDecimal) // 
decimal overflow, not much we can do here - C# needs a BigDecimal
+                {
+                    throw new OverflowException("Value: " + integerPart + " 
too big or too small to be represented as a decimal");
+                }
+                return (decimal)integerPart + DivideByScale(fractionalPart, 
scale);
+            }
+            else
+            {
+                return DivideByScale(integerValue, scale);
+            }
+        }
+
+        private static decimal DivideByScale(BigInteger integerValue, int 
scale)
+        {
+            decimal result = (decimal)integerValue; // this cast is safe here
+            int drop = scale;
+            while (drop > PowersOfTenLength)
+            {
+                result /= s_powersOfTen[PowersOfTenLength];
+                drop -= PowersOfTenLength;
+            }
+
+            result /= s_powersOfTen[drop];
+            return result;
+        }
+
+        public static byte[] GetBytes(BigInteger integerValue, int byteWidth)
+        {
+            byte[] integerBytes = integerValue.ToByteArray();
+            if (integerBytes.Length > byteWidth)
+            {
+                throw new OverflowException("Decimal size greater than " + 
byteWidth + " bytes: " + integerBytes.Length);
+            }
+
+            if (integerBytes.Length == byteWidth)
+                return integerBytes;
+
+            byte[] result = new byte[byteWidth];
+            if (integerValue.Sign == -1)
+            {
+                Buffer.BlockCopy(integerBytes, 0, result, 0, 
integerBytes.Length);
+                Buffer.BlockCopy(_minusOne, 0, result, integerBytes.Length, 
byteWidth - integerBytes.Length);
+            } else

Review comment:
       (nit) the `else` should be on a new line.




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