Still like to know why you'd think it would be an e-record.
Do you use it as documented evidence of the design or something? (I hope not

)
And how do you have defined what a record and/or electroic record is?
I general I would not state that source code is an electronic record.
It's a (complex) set of commands from which a program/product is compiled.
Other than that I concur with JaneB.