Android Netrunner Comprehensive Unofficial Rules Wiki
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Accessing is the act of the Runner looking at the Corporation's cards, usually during the Access Phase of a successful run. Accessing cards is distinct from exposing, revealing, or looking at cards; cards that are accessed have some degree of interactivity and can trigger "when accessed" abilities.

Page 30, Column 1, Paragraph(s) 1, Core Rule Book
Accessing: The act of a Runner looking at a Corporation card as part of a successful run, which he can then trash or steal.

Interacting with Accessed Cards[]

If the Runner accesses an agenda, s/he steals it.

If the Runner accesses a card with a trash cost (typically assets and upgrades), s/he may trash it.

Accessing During the Access Phase[]

When the Runner makes a successful run on a server, s/he accesses cards in that server depending on the type of server that was attacked.

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