A trial judge's insertion of a critical credit finding into the approved transcript after oral delivery of judgment, where that finding was essential to the ultimate conclusion, is an alteration of substance rather than form and is impermissible. The appropriate test in civil proceedings is whether the change is one of substance in fact, not the higher criminal standard of whether it could lead to an appearance of altered substance. Where a judgment has had impermissible alterations, the proper approach is to treat the judgment as if the additions had not been made.
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