Data abstractions provide the same benefits as procedures, but for data. Recall that the main idea is to separate what an abstraction is from how it is implemented so that implementations of the same abstraction can be substituted freely.
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This verbal quote, which neatly describes the Liskov Substitution Principle, was made during her keynote speech at OOPSLA 87. This principle has become one of the key tenets of modern Software Engineering, one of the five SOLID software design principles.