“Records” or “documenting materials” and “substituted proceeds” defined.

Sec. 159h. As used in this chapter: (a) "Records" or "documentary materials" means a book, paper, document, writing, drawing, graph, chart, photograph, phonorecord, magnetic tape, computer program or printout, any other data compilation from which information can be obtained or translated into usable form, or any other functionally similar tangible item. (b) "Substituted proceeds" means any real, personal, or intangible property obtained or any gain realized by the sale or exchange of proceeds.