RESTRICTION CONTROL, in accounting, is one type of inference control over output from a database. To prevent a user who has access only to summary information from inferring details of a particular record the user can see the results from only five or more records combined, not fewer than five records.
DEFERRED REVENUE see DEFERRED INCOME.
OVER-APPLIED FACTORY OVERHEAD is the amount of factory overhead applied in excess of the actual factory overhead incurred for a production period.
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