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How many copies should be reported when a broadcast is copied to a VCR tape before a second, digital copy is made?

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How many copies should be reported when a broadcast is copied to a VCR tape before a second, digital copy is made?

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A. When the copying is done straight from a live broadcast to a digital file, with no VCR copy produced, there is one copy brought into existence, and this copy must be reported under record keeping and paid for. When, for reasons of convenience, the copying is done to a VCR tape before a second, digital copy is made, both copies must be reported and paid for, notwithstanding that the first copy might be destroyed before ever being used.

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