Data: A formalized (meaning suitable for further processing, interpretation and communication) representation of business objects or transactions. From the point of view of IT, various levels of data aggregation are differentiated, starting with the data element at the lowest level, through the data object, the record, tables and databases up to the corporate database. 
 
Source: Otto, Boris; Österle, Hubert: Corporate Data Quality: Prerequsite for Successful Business Models, 2015 (http://www.cdq-buch.de/)
 
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