The order that GPOs are applied is very important. Because you can have multiple policies in effect for a given user or computer, the Resultant Set of Policy is what will ultimately determine the settings in effect. To determine the final settings that will be applied to a user, you must look at all the GPOs that are being applied to that user. GPOs are applied in a fixed order: local, site, domain, OU. Machine settings and user settings are processed separately, although they can both come from the same GPOs.
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