Always everyone will start identity value from 1 and increment by 1. However, an identity column can have negative seed value and can be negatively also incremented. Suppose below table will have 4 rows with id values -100,-101,-102,-103
declare @t table
(
Id int identity(-100,-1),
Col1 int
)
insert into @t values (1),(2),(3),(4)
select * from @t
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