Efficiency question

I would like your opinion on what would be more efficient: Create empty variables before an iteration and change them in the iteration and setting them to empty again as last action of the iteration. Create the variables within the iteration and fill them immediatly. In the first method you would only do one create action and more changes. The second method I do more create action but use less change actions. It probably is only milliseconds (and may be I should create a testcase to measure the microflows) but I would like to know what method would be more efficient. Any suggestions?
1 answers

I'm going to guess it would be more efficient to create them before the iteration. But I doubt it would even take milliseconds, even managing to do 1 less database retrieval in your app would probably result in more efficiency gain than refactoring stuff like this.