Say you find 220B/12000A alongside an intermediate descent point.
You won't.
The FMC doesn't support that format. You'll never see an A or B associated with a speed in the box. Altitude yes.
The NG box always treats a waypoint speed as at or below. The obvious example being a waypoint coded for 250 below 10,000. The NG FMS will cross this waypoint at 240 unless you go in and change the descent default.