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Addressing an issue on IME's agenda for some time, The Bureau of Alcohol, Tobacco, Firearms and Explosives has issued a ruling which allows required records to be kept on a computer without a variance.  The two primary conditions on this allowance are:

1.  All data entered into the computer system must be recorded into the database and cannot be capable of being edited or modified at a later date. The software system must retain any correction of errors as an entirely new entry, without deleting or modifying the original entry. The system may allow for entries in a notes column to explain any correction.

2.  The system must have a reliable daily memory backup capability to protect the data from accidental deletion or other system failure.

Additionally, combinations of computer and paper records are conditionally acceptable.

See the entire ruling here.