machine-sensible

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.
McGraw-Hill Dictionary of Scientific & Technical Terms, 6E, Copyright © 2003 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
* 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.
(See "Electronic Storage Requirements," page 94, for more details.) 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).
71-20 states that "machine-sensible data media used for recording, consolidating, and summarizing accounting transactions and records within a taxpayer's automatic data processing system are records within the meaning of IRC Sec.
98-25 requires taxpayers to retain electronic or machine-sensible records used to record the business activities of a venture.
On behalf of Tax Executives Institute, I am pleased to respond to your request for comments on LMSB's proposal for obtaining records limitation agreements in respect of machine-sensible files under Rev.
71-20 establishes that all machine-sensible data are records within the meaning of Sec.
98-25 to update the guidance in respect of machine-sensible records," TEI said.
91-59, are effective for machine-sensible records for tax years after 1997.
Indeed, TEI has had a long involvement in the development and refinement of the IRS's record-retention rules in respect of machine-sensible records.
Most significantly, the revenue procedure permits taxpayers to destroy original hard copy books and records and delete original computerized records (other than "machine-sensible" records required to be retained by Rev.