The MOST important factor in planning for the long-term retention of electronically stored business records is to take into account potential changes in: 

Answer options:

A. storage capacity and shelf life.
B. regulatory and legal requirements.
C. business strategy and direction.
D. application systems and media.

D

Long-term retention of business records may be severely impacted by changes in application systems and media. For example, data stored in nonstandard formats that can only be read and interpreted by previously decommissioned applications may be difficult, if not impossible, to recover. Business strategy and direction do not generally apply, nor do legal and regulatory requirements. Storage capacity and shelf life are important but secondary issues.