Data outputs such as reports, extracts, and datasets can be records when they evidence decisions, entitlements, or service delivery. Preserve their context: what the data represents, the time period, definitions, and provenance.
Structured data counts as a record when its outputs (reports, extracts, datasets) evidence decisions, entitlements, or service delivery. To stay trustworthy, data records need their context preserved: what they represent, the time period, the definitions used, and where they came from. High-risk uses need reproducibility and audit trails.
IAR turns terms like this into working practice: assets classified against your disposal authority, stewarded by position, and ready to evidence.