What is your definition of a data set? 

In my world, data sets can be anything from excel spreadsheets to large
chunks of related data that I can upload or append to a table and then
use to generate something that I need.  Much like email, it depends on
what's in it, how it is structured, what it is used to generate, and how
often updates affect the output.  In some cases, data sets are
transitory after being uploaded or are superceded.  In others,
preservation of the data set is necessary because of the nature of the
output.  It depends on where the final "business record" resides.

For example, I used to upload bank statement data sets into a financial
system from an ftp site.  Once qa testing was done and determined to be
successful, I deleted the initial data set and retained the set in the
financial system which was used to generate bank statements until the
retention period was met.  The "official" record was the data set in the
financial system.  

However, I also used to receive data sets from a shred provider who sent
monthly information on how well they adhered to a shred schedule for
5000+ locations in excel spreadsheets.  I retained the original data set
because that was the official record, even though I often filtered it to
create specific queries and reports.  I needed that data set to
demonstrate compliance to state requirements for record destruction.

Hope that makes sense!

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