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This class comprises the events that result in the simultaneous destruction of one or more than one E18 Physical Thing and the creation of one or more than one E18 Physical Thing that preserves recognizable substance and structure from the first one(s) but has fundamentally different nature or identity.

Although the old and the new instances of E18 Physical Thing are treated as discrete entities having separate, unique identities, they are causally connected through the E81 Transformation; the destruction of the old E18 Physical Thing(s) directly causes the creation of the new one(s) using or preserving some relevant substance and structure. Instances of E81 Transformation are therefore distinct from re-classifications (documented using E17 Type Assignment) or modifications (documented using E11 Modification) of objects that do not fundamentally change their nature or identity. Characteristic cases are reconstructions and repurposing of historical buildings or ruins, fires leaving buildings in ruins, taxidermy of specimen in natural history.

Even though such instances of E81 Transformation are often motivated by a change of intended use, substantial material changes should justify the documentation of the result as a new instance of E18 Physical Thing and not just the change of function. The latter may be documented as an extended activity (instance of E7 Activity) of using it.

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