Electronic imaging

An electronic imaging system prepares, records, transfers, indexes, stores, preserves, retrieves, and reproduces books and records by electronically scanning or imaging hard copy to an electronic storage media or transferring computerized books and records to an electronic storage media using a technique such as COLD (computer output to laser disc). This technique allows books and records to be viewed or reproduced without the use of the original program.

The IRS now allows books and records to be maintained by electronic imaging systems.