Dim rs as ADODB.Recordset
set rs = ReturnARecordset \'assume ReturnARecordset does just that...
\'do something with rs
rs.Close
set rs = Nothing
Is i
Yes, this does more than just force a garbage collection it also tells the server the connection is being terminated, this avoids having multiple open orphaned connections (they will eventually time-out by themselves) but its always best practise to close them out.
This is especially apparent when ADODB is using a remote connection rather than a local one.