The SQL Server Database Engine uses the SPARSE keyword in a column definition to optimize the storage of values in that column. Therefore, when the column value is NULL for any row in the table, the values require no storage. Catalog views for a table that has sparse columns are the same as for a typical table.
An encumbrance is a reservation of budget funds that are set aside to make sure that actual expenditures do not exceed the available budget. If the encumbrance process is enabled, you can create purchase order encumbrances that are recorded in the general ledger when a purchase order is confirmed.Encumbered amounts can then be spent when vendor invoices that reference a purchase order are confirmed.f the encumbrance process is enabled, you can create purchase order encumbrances that are recorded in the general ledger when a purchase order is confirmed. Encumbered amounts can then be spent when vendor invoices that reference a purchase order are confirmed.
ENCUMBRANCE. A burden or charge upon an estate or property, so that it cannot be disposed of without being subject to it. A mortgage, a lien for taxes, are examples of encumbrances.ncumbrance (incumbrance). n. a general term for any claim or lien on a parcel of real property. These include: mortgages, deeds of trust, recorded abstracts of judgment, unpaid real property taxes, tax liens, mechanic's liens, easements, and water or timber rights.