Which aspect is NOT part of source document formatting for exporting?

Comprehensive footnotes are typically not considered a standard aspect of source document formatting specifically for exporting. When preparing a document for export, the focus is primarily on elements that directly impact accessibility and usability in digital formats. Document title and description provide necessary metadata; anchored images ensure that visual content remains properly aligned with the text; and tab order plays a crucial role in navigating through interactive documents effectively.

While footnotes can enhance a document's content, they are often not critical in the context of formatting for accessibility provisions. Accessibility formatting tends to prioritize elements that support screen readers and improve navigation, rather than the detailed textual citations that footnotes provide, which may not translate effectively in exported formats or may complicate the reading experience for users relying on assistive technologies. Therefore, choosing to highlight comprehensive footnotes as not part of the essential formatting for exporting aligns with best practices in creating accessible documents.