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Alteration of records is analogous to the destruction of records in that the original informational content of the records is obliterated and rendered unavailable for future use.

Reference: 
p. 124
Citation Text: 

Alteration of records is analogous to the destruction of records in that the original informational content of the records is obliterated and rendered unavailable for future use.

Citation Source: 
Skupsky and Manta–a 1994

A Glossary of Archival and Records Terminology