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EText items are not separate item records in the usual sense. They are a type of item use record that is created to indicate whether a phyiscal item can be used on the web as well as in print form. For example, an item edition record for a Module Guide is a print item. It is possible to create an eText use record so that the pdf version of the print item can appear for inclusion in virtual mailings.
For more explanation of how eText item use records are created and maintained on Planet, see the 'Appropriate for eText use' section in the Planet Item Guide.