Data resident on hard drives that make use of user specific information transmitted by the Web server onto the users computer so that the information might be available for later access by itself or other servers.
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2.2 - Electronic Data Processing Records-Computer Operations and Technical Support
The disposal of Internet cookies need not be documented through destruction authorizations (1.2.001) or in records disposition logs (1.2.010), but agencies should establish procedures governing disposal of these records as part of its records management plan (1.2.014).