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<p>New item records will create a new accident, land, activity, location, education, QM, or victim in IMSMA. New item records will need to be assigned to a location.</p>
<p>Data entry form item records can also update existing item records. Updates to existing item records can either replace an existing item record or combine certain item record attributes. When an existing item record is replaced, the summary of the existing item record is replaced with the data from the new item record. When an item record in a data entry form is combined with an existing item record, certain item record attributes are overwritten with the data from the new item record while other item record attributes are combined. Refer to the ''Combining item records'' section [[Reconcile by Updating an Existing Item Record]] for more details on which item attributes are combined for each item.</p>
<p>data entry form item records can also be associated with existing item records that are of a different type. For example, a victim that is created by a new data entry form can be associated with an existing accident. To establish a relationship between item records of different item types, you create a ''link'' between the item records.</p>
