Conclusion
In addition to one or more data files, every database in a SQL Server instance has one or more log files that keep track of changes to that database. (Remember that database snapshots don’t have log files because no changes are ever made directly to a snapshot.) SQL Server uses the transaction log to guarantee consistency of your data, at both a logical and a physical level. Also, administrators can back up the transaction log to make restoring a database more efficient. Administrators or database owners can also set a database’s recovery model to determine the level of detail stored in the transaction log.
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