I understand that prior to an upgrade that it is necessary to backup the database as well as all of the dnn files.

Instead up blindly backing up the entire folder, sub-folders, etc., does a concise list of the necessary files, folders, sub-folders that must be backed up exist?

This question has come up based on 2 items:
1) The file sctructure can be substantially large, and there are space considerations on the PC that hosts the website. It is inconvenient to find a place on the network to move and store a copy of the code.
2) In the event that the upgrade does not go smoothly, we want to restore the site as quickly as possible to its original state. Wiping all the code and copying the code backup can be slow.

Thanks

A good practice to get into is to always backup prior to any upgrade. This is a standard in which our support team operates.  Like Sebastian said though it's not always necessary but it is just good practice for those "just in case" moments. 

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Johnny Gregory Senior Technology Consultant o: 1.877.743.8366 x701115 skype: johnny.managed Managed.com ​ Advanced CMS Hosting and Support for Business Websites DNN - ElcomCMS - WordPress - nopCommerce - Drupal Need a Developer? DeveloperMatch.com