These rules cover the description of geomatic files, representing the whole or part of the earth or any celestial body, that are encoded for manipulation by computer. These files comprise data and programs. Computer files may be stored on, or contained in carriers available for direct access or by remote access.

These rules do not cover electronic devices such as calculators, etc.; see Chapter 10 of AACR2R for such materials. Programs residing in the permanent memory of a computer (ROM) or firmware are considered to be part of the device and should be described in conjunction with the device (e.g., the programming language of a particular computer, such as Applesoft in ROM).

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