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Originally Posted by TheSaint
Using Excel is fine but remember you also have to insert a COPY of every picture or movie too, not sure how Excel does that. You could put a directory link to where its stored.
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The excel file only has to reference to where the documents are located.
"Hard copies, electronic copies, or files consisting of both can be segregated in separate storage containers or hard drives (or even in separate directories or folders on a hard drive) in/on which no other records are held."
75.3 categorization of records also explains what is needed.