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. Variations are adaptations and arrangements of one basic theme in various moods and styles. The basic theme is usually the preexisting work. Variations are treated as new works for purposes of registration, where the treatment results in substantial divergence from the preexisting material, or where the new material over­whelmingly predominates in comparison to the theme, such as where the theme or motive consists of only a few notes.

Example:

Because of substantial divergence from the theme, utilization of the Paganini motive in this phrase of Rachmaninoff's "Rhapsody on a Theme of Paganini," Opus 43,