Accounting Dictionary
Constraints
Something that limits, restricts, or regulates.
For instance, when using Microsoft office Charlie put a 50 character constraint on the column. That means a person can only type 50 letters in that column. When trying to provide accounting data that is relevant and is faithfully represented, cost is a constraint. Sometimes things just cost too much.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/constraints/
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