The scope of SQL includes data query, data manipulation (insert, update and delete), data definition (schema creation and modification), and data access control. Although SQL is often described as, and to a great extent is, a declarative language , it also includes procedural elements. SQL was one of the first commercial languages for Edgar F. Codd's relational model, as described in his influential 1970 paper, A Relational Model of Data for Large Shared Data Banks.
uk â /ËkÉs.tÉªÅ/ us â /ËkÉË.stÉªÅ/. âº a calculation of the future cost of something such as a possible product: We'll need accurate costings before we can agree to fund the project.
Overhead. Definition: Overhead is those administrative expenses of a business that are required to operate general corporate functions, and which cannot be definitively attributed to any revenue-generating activities or units of output (such as products to be sold).verhead is a necessary part of a business, and must be paid for even when sales levels are low or nonexistent. The cost of overhead can be substantial, which is why managers tend to closely monitor it. Examples of overhead expenses are as follows: 1  Accounting. 2  Administrative salaries.