dotConnect for QuickBooks Online Documentation
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    SQL Translation
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    dotConnect for QuickBooks Online can translate a subset of SQL-92 SELECT statements to the corresponding QuickBooks Online API calls for remote execution. As remote execution provides much higher performance than local one, it makes sense to use SELECT statements that are translatable to API Calls.

    SELECT statements that correspond to the following pattern and conditions can be converted to API calls and executed remotely:

    SELECT result_columns FROM table [WHERE where_condition] [ORDER BY orderByClause] [LIMIT count OFFSET offset]

    If a SELECT statement contains any of the features, not explicitly mentioned above, it cannot be translated to QuickBooks Online API calls and by default, it is executed locally, which usually takes more time and resources than remote execution. (Local execution can be disabled completely if necessary - see Select Statement Execution).