il.bill
Member
Excel is not allowed to be used as a substitute for a bound book because it does not track changes to data that is already entered. The ATF wants to know if something has been changed (such as scratching something out in a book) but excel doesn't show that.
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it does not satisfy the requirements for an official bound book.
That is an excellent point - thank you!
A follow up question: does a loose-leaf 3-ring binder with handwritten entries meet the requirements of a 'bound book'?