group policy which takes precedence? computer settings or user

http://technet.microsoft.com/en-us/library/cc785665(WS.10).aspx

the word is

The Group Policy objects (GPOs) that apply to a user (or computer) do not all have the same precedence. Settings that are applied later can override settings that are applied earlier.

so the user settings can over-ride the computer settings at the same level because the computer policy applied first.