The goal of this document to cover all aspects of Kubernetes management, including how resources are expressed, constrained and accounted for. This started a way to ensure that alternate container runtime implementation like Kata containers will behave from a resource accounting and consumption point of view in the same manner as runc.
Location of the latest version of this document: https://gist.github.com/mcastelino/b8ce9a70b00ee56036dadd70ded53e9f
If you do not understand cgroups please refer to a quick primer at the bottom of this document. This will help you understand how the resource enforcement actually works.