Do we need folders or a paginated list with filter parameters (Time-range, file type, etc.) to easily access the historical data such as invoices in a cloud repository application? 

With a folder structure, users can easily access a document set. But a default list with filter parameters can provide greater flexibility in narrowing down results with less organizational clutter and other hassles of folder management. Which would be a better approach?

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I think based on the circumstance where it is used, if the user's action (open, close & checking) is mostly towards a single type (example - docs.) of files then following the folder structure with the listing of documents as in recently added with a search option will be better,

Or, if the user will be using multiple types of files mostly with respect to time, then the list view (paginated list) will be better.

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