atw: Generic or collective term for files on different OSes

If I wanted to refer to how data is stored on a particular operating
system, I could say:
- UNIX/Linux: directories and files
- Windows: folders and files
- IBM mainframe: data sets and members

Is there a collective term that isn't specific to one OS? Would 'file' do,
or is there something better?

FOLDOC says:
"file:      An element of data storage in a file system. "

Webopedia says:
"A data set in an IBM mainframe is the equivalent of a file in other
operating systems"

For example, could I say:

"Sparkleiser 2000 lets you create, edit, delete, polish and buff the
following files:
- Windows folders and files
- z/OS data sets and members
- UNIX/Linux directories and files"

I'm not after the higher-level structure such as a filesystem. I want a
name that covers the individual bits and pieces that a user typically works
with--create a folder, save a file; that sort of level.

Thanks

Stuart

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