php.ini Settings

In CentOS, all these settings should go into /etc/php.ini.
In Ubuntu, all these settings should go into /etc/php5/apache2/php.ini.

error_reporting = E_ALL & ~E_DEPRECATED & ~E_NOTICE
allow_call_time_pass_reference = On
max_execution_time = 7200
max_input_time = 7200
memory_limit = 300M
display_errors = On
post_max_size = 50000M
upload_tmp_dir = /var/zendto/incoming
upload_max_filesize = 50G
max_file_uploads = 200 This setting does not apply to CentOS
apc.rfc1867 = on
apc.rfc1867_ttl = 7200
apc.max_file_size = 50G
apc.slam_defense = off
Set "date.timezone" to the relevant timezone you are in, for example "Europe/London".

In Ubuntu, you should also add this line to /etc/php5/cli/php.ini:

apc.ini Settings

In CentOS, all these settings should go into /etc/php.d/apc.ini.
In Ubuntu, all these settings should go into /etc/php5/conf.d/apc.ini.