Images - Tech Ed 2006 Accessibility
The alt attribute is always required
Decorative - empty string (or background image)
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Contextually important - meaningful alt

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Notes
- For images in links, look at children in Inspect32
- Avoid alt and text duplication (Toggle Toggle)
- If image is referenced elsewhere, such as Help files, use that name (Folder Icon)
- For text images (that can not be avoided), use image text as alt