RESTRICTION CONTROL Definition

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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.

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INCREMENTAL COST is the increase or decrease in costs as a result of one more or one less unit of output.

CUT-OFF RATE is the predetermined maximum rate and/or minimum rate at which the subject is still acceptable, but where a rate above the proscribed higher or below the proscribed lower rate is no longer acceptable.

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