noncurrent recordsn.Records that are no longer used in the day-to-day course of business, but which are preserved and occasionally used for legal, historical, or operational purposes.
NotesNoncurrent records are often stored out of the office of creation in a records center or on offline media. Either they may be destroyed when their frequency of use falls so low that they have lost all value or they may be transferred to an archival repository for permanent retention.
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