In this disposition we are doing two things:
Changing file format (HTML, PDF, etc)
Restructuring the content items (such as splitting a PDF into multiple HTML pages)
Note that this is within a constellation of related dispositions:
Same file format
Different file format
Move As Is (Manual)
Change Format, One for One
Rewrite, and Regroup Pages
This Disposition →
The type of reformatting we are talking about here is file format (HTML, PDF, Excel, MP4, etc) and not restructuring the HTML (new classes, more bullets, etc) or other within-file-format restructuring. Content is frequently stuck in formats that are not very useful to site visitors, and this format is frequently PDF. Many times this stems from existing print-heavy processes. Some examples of format changes are:
Data locked in a PDF → a spreadsheet with multiple tabs of data (or, for maximum portability, multiple CSVs)
General content locked in a PDF → an interlocking set of HTML pages.
In most cases the resulting newly structured content will replace the existing format. This is because we need to break the link to the print process. If we have both the existing and the new format then it will perpetuate the need to generate the print-ready version (instead of, for example, creating a strong style to automatically generate a PDF from the Excel, in cases where that is relevant).