Perfection The process of correcting or perfecting a record of segment of data.
Pending Transaction
Pending Transaction A transaction input to IDRS but not yet effective at the Master File account. See Section 13 for Identification Codes.
Overage
Overage Returns that files cannot shelve because they are not on the cycle proof listing.
Orphan Blocks
Orphan Blocks Data blocks that have not been completely processed for one or more reasons. These blocks may also be called overage.
Original Entry (OE)
Original Entry (OE) Term used in DIS for the first entry of data through a terminal
Optical Character Recognition (OCR)
Optical Character Recognition (OCR) A type of equipment that can scan (read) hardcopy information and translate it into machine readable language.
On-Site
On-Site Equipment located locally.
On-Line
On-Line Terminal and data bases that are interconnected through the computer system.
Off-Site
Off-Site Equipment located other than locally.
Offsetting In or Out
Offsetting In or Out Computer action taken when a taxpayer has overpaid one module and underpaid another. By offsetting in and out the overpayment is applied to the underpaid module and refund or bill issued as applicable.