Declaring list’s item as record

Hi all,

Could you tell me how is it with declaring items from a list as a record? In library when we declare item as record we can easily see on item’s icon the locker when it is a record. How is it working in case of list’s items? Firstly is it possible to declare it in the same way? Have you experienced that when opening in exloprer view the list/library it was possibile to delete declared record?

Thank you in advance for the response,