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 encumbrance that is recorded prior to the IRS Tax Lien remains upon the property and must be dealt with by the purchaser at an Internal Revenue Service seized property sale.