The ATF has recently released a new ruling on how licensees (including C&R FFL holders) can utilize electronic systems to maintain their logbook records.
https://www.atf.gov/firearms/docs/ru...cally/download
They recognize that using electronic computer systems can be more efficient for everyone.
One of the interesting changes is that they now embrace the usage of spreadsheet programs for this purpose, as long as a procedure is followed to keep track of corrections and changes (manually in the case of most spreadsheets).
It's done by including an area for "Notes" on each acquisition and disposition line. You must use the "Notes" whenever a change, correction, addition or deletion is made.
Marc
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Igitur si vis pacem, para bellum -
- Therefore if you want peace, prepare for war.