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An organization's records preserve its corporate memory. In determining how long to retain records, their capacity for re-use is important. Many are simply kept as evidence of a transaction.
This includes identifying, classifying, storing, securing, retrieving, tracking and destroying or permanently preserving records.
A record is something that represents proof of existence and that can be used to recreate or prove state of existence, regardless of medium or characteristics. A record is either created or received by an organization in pursuance of or in compliance with legal obligations, or in the transaction of business.
