Clause
52.215-2_Alternate II Audit and Records-Negotiation.
(a) As used in this clause, records includes books, documents, accounting procedures and practices, and other data, regardless of type and regardless of whether such items are in written form, in the form of computer data, or in any other form.
Text excerpt from the eCFR API; read the full clause at the eCFR link above.
This is Alternate II of clause 52.215-2; the Alternate text sits inside the same eCFR section as the base clause.
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