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In interactive advertising, the computer science definition of data is most often used - that is, information in a form suitable for use with a computer. Most commonly, three types of data are associated with cookies for interactive advertising:

Observed Facts
An interaction that is recorded directly. This includes:

Declared Facts
Information generally recorded as part of site registration or use that is provided directly from a human. This includes:

Inferred Facts
By aggregating observed facts and comparing against other sets of observed and declared facts, a third type of data can be generated. Examples of inferred facts include:
    • Friend suggestions.
    • Demographic information, when it hasn't been declared.
    • Market segment.

The IAB provides an industry-focused document on data here.