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===Mesopotamia=== The [[Sumer]]ian abacus appeared between 2700 and 2300 BC. It held a table of successive columns which delimited the successive orders of magnitude of their [[sexagesimal]] (base 60) number system.<ref>{{harvnb|Ifrah|2001|p=11}}</ref> Some scholars point to a character in [[Akkadian language|Babylonian cuneiform]] that may have been derived from a representation of the abacus.<ref>{{harvnb|Crump|1992|p=188}}</ref> It is the belief of Old Babylonian<ref>{{harvnb|Melville|2001}}</ref> scholars, such as Ettore Carruccio, that Old Babylonians "seem to have used the abacus for the operations of addition and subtraction; however, this primitive device proved difficult to use for more complex calculations".<ref>{{harvnb|Carruccio|2006|p=14}}</ref>
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