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<p>Before a field report can be approved, you must decide whether the item records in the field report create new item records, update existing item records, or are associated with existing item records of different item types. This process is called ''reconciliation''.</p>
<p>New item records will create a new accident, hazardland, hazard reductionactivity, location, education, QCQM, or victim in IMSMA. New item records will need to be assigned to a location.</p>
<p>Field report 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 current view of the existing item record is replaced with the data from the new item record. When an item record in a field report 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 for more details on which item attributes are combined for each item.</p>
<p>Field report 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 field report 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>