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.
Any lien is an encumbrance, but not all encumbrances are liens. Liens always represent a monetary interest. Encumbrances are not necessarily monetary, but they also include property use restrictions or easements. Encumbrances can be any interest in the property of another person that burdens or reduces the property's value or clear title.