When adding and subtracting, the final result can have no more decimal places than the least number of decimal places, in the numbers being added, or subtracted.
Using your example, 102.45 + 5.0 - 0.022 = 107.428, but the 5.0 has only one decimal place. Therefore, the answer can not be known beyond one decimal place, and must be rounded to one decimal place. 107.4