Apache::Resource uses BSD::Resource. However, the Apache::Resource docs are unclear on the units for PERL_RLIMIT_AS, but imply it is in megabytes. The BSD::Resource docs state that it is in bytes, so it seems Apache::Resource is at least converting the units as presented in BSD::Resource to something else.
You really should look at the source. Everything else is just guessing at this point.
- Perrin
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