LTO and Code Compaction \ Reverse Inlining \ Procedure Abstraction?

[Rafael Espíndola]

> Some people call this "uninlining".  I've also heard the term
> "procedural abstraction".  The generalization is to identify common code
> fragments that can be turned into functions.  Then, replace the users of
> the common code with function calls.

Is this the same as Code Factoring?
http://gcc.gnu.org/projects/cfo.html

Best Regards,
Rafael