@vulcannz NZ SMBs can achieve digital security. To access my digital record they would have to steal the computer which is much heavier than the book and old enough to look like its worthless. Digital does not mean online. I am not sure what the 'not connected to the internet' term is but I believe airgapped might be close. That is not to say other companies do the same. Larger ones are probably interconnected but also have the budget for more expensive / extensive digital security. But SMBs without that budget do not require a great deal of computing power to operate a relatively simple data spreadsheet, though I would suggest laptops are not ideal- even old ones are easily stolen, and two, if they shit themselves it becomes unrecoverable. But the AO was quite adamant that as long as the info is retained and accessible when needed he is happy. (And by accessible- I give him hard copy on paper if he asks...)
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