This standard establishes the construction@ layout@ data elements@ data content@ and printing specifications for Image Replacement Documents (IRD). An IRD is a substitute image copy of a check or a replacement for a previous IRD that includes a machine readable MICR line. An IRD that conforms to this standard and meets the requirements of a Substitute Check within Regulation CC is considered the practical and legal equivalent of the original paper check or of a previous IRD. This standard does not address operational@ implementation@ or settlement issues. These issues may include but are not limited to: the use of security features that are available after imaging@ image compression@ conversion methods@ and IRD printing techniques. The informative annexes attached to this standard provide information that may prove useful to those planning on implementing the standard. Purpose The purpose of this standard is to provide a structure to facilitate the conversion of original checks to an electronic form for operational processing and exchange by supporting the ability to convert the electronic data into a physical document via the IRD. This converted document will contain a reproduction of the original check@ incorporating data indicating the location of the truncated check@ IRD creator@ and subsequent endorsements. An IRD may be used for forward presentment and return and re-presentment processing. In addition to the conversion of the image of an original check@ this standard provides for the conversion of an IRD into a Subsequent IRD.