According to definition of subject authority by ALA Glossary of Library and Information Science a subject authority record should contain the following items of information

(A). established subject heading;

(B). scope notes, if any

(C). cross-references made from it to other headings

(D).  local level

1
A, B, and C
2
A, B, C and D
3
B, C and D
4
A, C  and D

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