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machine-sensible

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machine-sensible [mə′shēn ¦sen·sə·bəl]
(computer science)
Capable of being read or sensed by a device, usually by one designed and built specifically for this task. Also known as machinable; machine-readable; machine-recognizable; mechanized.


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Conference call with IRS representatives concerning the need for record retention agreements for machine-sensible files (6/2/04).
71-20 held that punched cards, magnetic tapes, disks and other machine-sensible data media used for recording, consolidating and summarizing accounting transactions and records in a taxpayer's automatic data processing (ADP) system were records within the meaning of Sec.
During an IRS examination, the taxpayer must be able to retrieve and reproduce electronically stored and machine-sensible books and records (including hard copies, if requested).
 
 
 
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