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Your personal files
This may include documents, spreadsheets, email, calendar appointments,
financial data, family photos, or any other personal files that you would
consider irreplaceable.
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Your personal settings
This includes changes you may have made to colors, backgrounds, screen
resolution and mouse settings on your desktop. This also includes application
preferences, such as settings for LibreOffice, your music player,
and your email program. These are replaceable, but may take a while to
recreate.
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System settings
Most people never change the system settings that are created during
installation. If you do customize your system settings for some reason, or if
you use your computer as a server, then you may wish to back up these
settings.
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Installed software
The software you use can normally be restored quite quickly after a
serious computer problem by reinstalling it.
In general, you will want to back up files that are irreplaceable and files
that require a great time investment to replace without a backup. If things are
easy to replace, on the other hand, you may not want to use up disk space by
having backups of them.