New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter VI - TELEPHONE AND TELEGRAPH CORPORATIONS › Subchapter D - Records; Reports › Part 651 - Preservation Of Records › Section 651.19 - Schedule of records and periods of retention table

Current through Register Vol. 46, No. 28, July 10, 2024
PRESERVATION OF RECORDS
SCHEDULE OF RECORDS AND PERIODS OF
					 RETENTION
TABLE OF CONTENTS
ITEM
CORPORATE AND GENERAL
1.
Capital Stock Records
2.
Proxies and Voting Lists
3.
Reports to Stockholders
4.
Debt Security Records
5.
Filings with and Authorizations by Regulatory
								Agencies
6.
Organizational Documents:
(a) Minute Books
(b) Titles, Franchises, Licenses
(c) Permits
(d) Patents and Copyrights
(e) Records Relating to Preservation and Destruction
								of Records
(f) Organization Diagrams and Charts
7.
Contracts and Agreements
8.
Accountants' and Auditors' Reports
AUTOMATIC DATA
								  PROCESSING
9.
Automatic Data Processing Records
GENERAL ACCOUNTING
								  RECORDS
10.
General and Subsidiary Ledgers
11.
Journals
12.
Journal Vouchers and Entries
13.
Cash Books
14.
Voucher Registers
15.
Vouchers
16.
Accounts Receivable
17.
Records of Securities Owned
18.
Payroll Records
19.
Assignments, Attachments and Garnishments
INSURANCE
20.
Insurance Records
21.
Injuries and Damages
OPERATIONS
22.
Service Orders and Plant Assignment, Repair Service,
								Trouble, Inspection and Testing Records
23.
Contracts, Applications, etc., Relative to
								Establishing, Changing, or Discontinuing Service to Customers
24.
Records of Customers and Memoranda of Contacts
25.
Detailed Message Records
26.
Tariffs, Rate Schedules, and Other Rate
								Authorities
27.
Telephone Directories
28.
Advertising and Information
29.
Miscellaneous Operating Records
PERSONNEL
30.
Personnel Records
31.
Employees' Benefit and Pension Records
32.
Instructions to Employees and Others
TELECOMMUNICATIONS PLANT AND
								  DEPRECIATION
33.
Plant Ledgers
34.
Construction Work in Progress
35.
Retirement Work in Progress
36.
Summary Sheets
37.
Maps, Diagrams, Plans, etc.
38.
Engineering Records
39.
Authorizations, Applications and Reports with
								Governmental Authorities
40.
Reclassifications of Utility Plant Account
								Records
41.
Records of Periodic Reconciliations of Continuing
								Property Records and Mortality Summaries
42.
Original Cost Studies
43.
Inventories, Appraisals and Valuations
44.
Miscellaneous Plant Records
45.
Records of Accumulated Depreciation and Amortization
								of Utility Plant
MATERIALS AND SUPPLIES
46.
Inventories and Stock Records of Materials and
								Supplies
47.
Materials and Supplies Purchased
48.
Materials and Supplies Issued and Recovered
49.
Materials and Supplies Scrapped or Sold
50.
Suppliers' Price Lists or Catalogs, etc.
51.
Summary and Distribution Sheets Related to Materials
								and Supplies
52.
Lists or Other Records of Unit Prices or Unit Costs
								for Materials and Supplies
REVENUE ACCOUNTING AND
								  COLLECTING
53.
Customers' Deposits
54.
Customers' Billing and Other Accounts Receivable
								Records
55.
Collection Reports and Records
56.
Free or Partially Free Service
57.
Division of Revenues or Other Traffic
								Settlements
58.
Revenue Accounting Records
TAX
59.
Tax Records
TREASURY
60.
Statements of Funds and Deposits
61.
Records of Deposits with Banks and Others
62.
Records of Receipts and Disbursements
MISCELLANEOUS
63.
Statistics
64.
Budgets and Other Forecasts
65.
Correspondence
66.
Records of Predecessors and Former Associates
67.
Reports to Federal and State Regulatory
								Commissions
68.
Other Miscellaneous Records
ITEM
DESCRIPTION
RETENTION PERIOD
CORPORATE AND GENERAL
1.
Capital stock records:
(a) Capital stock ledgers or other records showing
								the same information
6 years after the stockholders' account is closed.
								See section
								651.15(a).
(b) Capital stock subscription accounts, warrants,
								requests for allotments and other essential papers related thereto
2 years after settlement.
(c) Stubs or similar records of capital stock
								certificate issuance where not used as capital stock ledger record
6 years after cancellation of certificate. If this
								record serves the purpose of a capital stock ledger, item 1(a) is
								applicable.
(d) Stock transfer registers or sheets or similar
								records
6 years after last entry on page or sheet of
								record.
(e) Papers pertaining to or supporting transfers of
								capital stock:
(1) Papers that are recorded officially in a court or
								in the office of some other public recording authority; and other papers
								presented by any bank or trust company requesting transfers in its capacity as
								a fiduciary and miscellaneous papers
Destroy at option or return to stockholder.
(f) Canceled capital stock certificates where not
								used as capital stock ledger records
6 years after cancellation of certificate. If this
								record serves the purpose of a capital stock ledger, item 1(a) is
								applicable.
(g) Change of address notices of stockholders
Destroy at option after changes are recorded.
(h) Bonds of indemnity and affidavits covering
								issuances of stock certificates to replace lost certificates
6 years after expiration of bonds.
(i) Letters, notices, reports, statements and other
								communications distributed to all stockholders of a particular class:
(1) Formal communications addressed to all
								stockholders of a particular class, including annual reports to stockholders,
								notices of annual and special meetings of stockholders, and other notices,
								reports, letters or statements relating to corporate or stockholder
								actions
Permanently.
(2) Interim reports of operations, speeches of
								corporate officers, notices of change of corporate address of telephone
								numbers, etc.
6 years after the date thereof.
(j) Dividend registers, lists or similar records
6 years.
(k) Paid dividend checks
6 years.
(l) Third party dividend orders
6 years after recision order.
2.
Proxies and voting lists:
(a) Proxies of holders of voting securities
3 years.
(b) Lists of holders of voting securities represented
								at meetings
1 year.
3.
Reports to stockholders:
(a) Annual reports or statements to stockholders
Permanently.
(b) Written acknowledgments of receipts of reports to
								stockholders and written requests for copies of such reports
Destroy at option.
4.
Debt security records: See section
								651.15(b)
(a) Registered bond and debenture ledgers
3 years after redemption.
(b) Bond and debenture subscription accounts,
								warrants, subscription notices, requests for allotment and essential papers
								related thereto
3 years after settlement.
(c) Stubs or similar records of bond and debenture
								certificates issued
3 years after redemption.
(d) Papers pertaining to or supporting transfers of
								registered bonds and debentures:
(1) Papers that are recorded officially in a court or
								in the office of some other public recording authority; and other papers
								presented by any bank or trust company requesting transfers in its capacity as
								a fiduciary, plus other miscellaneous papers
Destroy at option or return to holders of the bonds
								or debentures.
(e) Records of bond and debenture interest coupons
								paid and unpaid
Destroy at option. See section
								651.15(c).
(f) Canceled bonds and debentures and paid interest
								coupons pertaining thereto
Destroy at option. See section
								651.15(c).
(g) Trust indentures, loan agreements or other
								contracts or agreements securing debt securities issued. (If such papers or
								documents are included among the records covered by item 5 of the table, this
								instruction will not apply)
6 years after redemption.
(h) Copies of reports, statements, letters or
								memoranda filed with trustee(s) pursuant to provisions of trust indenture or
								other security instrument or agreement securing debt securities issued
6 years after redemption. (Destroy at option provided
								that the trustee(s) under such indenture or security instrument is a National
								Bank, a member of the Federal Reserve System or a subsidiary of any such
								National Bank or Federal Reserve System member bank; and provided further that
								the trustee(s) has certified to the company that copies of all such documents
								will be available in the offices of the trustee(s) for inspection at any time
								prior to redemption by holders of debt securities to which such documents
								relate and for inspection by any Federal or State regulatory authority prior to
								redemption and for an additional period of six years after redemption.)
(i) Paid or canceled debt securities evidencing
								temporary borrowings
3 years after payment or cancellation, provided other
								words of issuance and payment or cancelation are maintained.
(j) Paid interest checks
6 years.
5.
Filings with and authorizations by regulatory
								agencies:
(a) Authorizations from regulatory bodies for
								issuance of securities:
(1) Copies of applications to regulatory bodies for
								authority to issue stocks, bonds, and other securities, including copies of
								exhibits in support of such applications
25 years or until all securities covered are retired,
								whichever is shorter. See section
								651.15(d).
(2) Official copies of opinions and orders of
								regulatory bodies granting authority to issue securities
Until securities covered are retired.
(3) Reports filed with regulatory bodies in
								compliance with authorizations to issue securities. (Reports of sales of
								securities of application of proceeds etc.) File copies of such reports and
								supporting papers
Until securities covered are retired.
(b) Copies of registration statements and other data
								filed with the Securities and Exchange Commission:
(1) In connection with offerings of securities for
								sale to the public or the listing of securities on exchanges, including
								supporting papers
25 years or until all securities covered are retired,
								whichever is shorter. See section
								651.15(d).
(2) Copies of periodic reports and supporting papers
								filed in compliance with either the Securities Act of 1933 or the Securities
								Exchange Act of 1934
25 years.
6.
Organizational documents:
(a) Minute books of stockholders', directors', and
								directors' committee meeting.
Permanently.
(b) Titles, franchises, and licenses:
(1) Deeds and other title papers (including abstracts
								of title and supporting data)
6 years after property is disposed of unless
								surrendered to transferee.
(2) Corporate charters or certificates of
								incorporation
Permanently.
(3) Franchises and certificates authorizing
								operations as a public utility
Life of corporation.
(4) Copies of formal orders of regulatory commissions
								served upon the utility
Permanently.
(c) Permits:
(1) Permits and granted applications for the use of
								facilities of others
6 years after expiration or cancellation.
(2) Copies of permits and applications granted others
								for the use of the utility's facilities
6 years after expiration or cancellation.
(3) Applications for the use of facilities not
								granted and copies of such applications
Destroy at option.
(4) Permits, privileges, licenses, or rights of a
								temporary nature from municipal or other governmental authorities or
								others
1 year after expiration or cancellation.
(5) Continuing and limited-term permits or
								authorizations from governmental authorities or others
3 years after expiration or cancellation.
(d) Patents and copyrights:
(1) Copy of patent applications, invention
								descriptions, memoranda and other data relating thereto
Until expiration of patent.
(2) Agreements with employees for assignments of
								inventions
Until termination of agreement.
(3) Copy of copyright applications, with specimen
								copies
Until expiration of copyright.
(4) Letters patent and copyright certificates
Until expiration of patent or copyright.
(5) Licensing and royalty agreements, assignments, or
								grants
Until expiration of patent or copyright.
(e) Records relating to preservation and destruction
								of records
(1) General bulletins, circulars, list of forms and
								other records, and other instructions to employees pertaining to preservation
								and destruction of records
6 years after expiration or supersedure.
(2) Historical record of designation of supervisory
								official (See section
								651.3)
Permanently.
(3) Index of records (See section
								651.14)
6 years after expiration or supersedure.
(4) Reports of premature destruction (See section
								651.10)
Until expiration of period prescribed for records
								destroyed.
(f) Organization diagrams and charts
7 years.
7.
Contracts and agreements (except contracts provided
								for elsewhere):
(a) General service contracts and license agreements,
								such as for financial, engineering, legal, patent and other general
								services
6 years after expiration or cancellation.
(b) General contracts for the purchase, sale or
								repair of materials and supplies:
(1) With affiliated companies
25 years after expiration or cancellation.
(2) With others
6 years after expiration or cancellation.
(c) Leases pertaining to rentals of property to or
								from others
6 years after expiration or cancellation.
(d) Contracts and agreements with individual
								employees, labor unions, company unions, and employee organization relative to
								wage rates, hours and similar matters
6 years after expiration or cancellation.
(e) Contracts, agreements, and/or other essential
								records necessary to the carrying out of the functions of an employee's stock
								purchase or other type of employee's saving plan
6 years after expiration or cancellation.
(f) Contracts or agreements for the acquisition or
								disposal of investments (excluding temporary cash investments)
25 years after disposal.
(g) Contracts with other companies for the
								interchange of business, divisions of revenues, and interchange of employees'
								benefit obligations
6 years after supersedure, expiration or
								cancellation.
(h) Contracts or agreements relating to construction,
								purchase or other acquisition or sale, removal or disposal of communication
								plant:
(1) Contracts for the acquisition from predecessors
								of substantially complete operating systems
50 years.
(2) Other contracts and agreements
6 years after retirement of property to which they
								relate.
(i) Pension trust agreements, with all amendments and
								correspondence with trustee
Permanently.
(j) Contracts or agreements for joint ownership or
								joint use of communications plant
6 years after expiration or cancellation.
(k) Memoranda essential to clarifying or explaining
								provisions of contracts listed above
For the same period as contracts to which they
								relate.
(l) Card or book records of contracts, leases, and
								agreements made showing dates of expiration and of renewals, memoranda of
								receipts and payments under such contracts, etc.
For the same period as contracts to which they
								relate.
8.
Accountants' and auditors' reports:
(a) Reports of examinations and audits by accountants
								and auditors not in the regular employ of the utility (Such as reports of
								public accounting firms and regulatory commission accountants)
7 years after date of report or commission audit,
								whichever comes last.
(b) Internal audit reports and work papers
7 years after date of report or commission audit,
								whichever comes last.
AUTOMATIC DATA PROCESSING
9.
Automatic data processing records (Retain original
								source data used as input for data processing and data processing report
								printouts for the applicable periods prescribed elsewhere in the
								schedule):
(a) Punched cards, tapes or similar media used as
								intermediate records or steps in data processing for assembling data to be
								posted to the records of the company or used in a report or study
Destroy at option.
(b) Program documentation and revisions thereto
Retain for periods prescribed for related output
								data. Statements and illustrations as to the scope of operations should be
								sufficiently detailed to indicate (a) the application being performed, (b) the
								procedures employed in each application (which, for example, might be supported
								by flow charts, block diagrams or other descriptions of operating procedures),
								and (c) the controls used to insure accurate and reliable processing. Major
								program changes, together with their effective dates, should be noted in order
								to preserve an accurate chronological record.
GENERAL ACCOUNTING RECORDS
10.
General and subsidiary ledgers:
(a) (1) General ledgers
50 years.
(2) Ledgers subsidiary or auxiliary to general
								ledgers except ledgers provided for elsewhere
50 years.
(b) (1) Indexes to general ledgers
50 years.
(2) Indexes to subsidiary ledgers except ledgers
								provided for elsewhere
50 years.
(c) Trial balance sheets of general and subsidiary
								ledgers
2 years.
11.
Journals:
(a) General and subsidiary
50 years.
12.
Journal vouchers and journal entries including
								supporting detail:
(a) Journal vouchers and journal entries
50 years.
(b) Analyses, summarizations, distributions, and
								other computations which support journal vouchers and journal entries
6 years. See section
								651.11.
(c) Schedules for recurring journal entries
Destroy when superseded.
(d) Lists of standard journal entry numbers
Destroy when superseded
13.
Cash books:
(a) General and subsidiary or auxiliary books
10 years after close of fiscal year. See item
								12(a).
14.
Voucher registers:
(a) Voucher registers or similar records when used as
								a source document
6 years. See section
								651.11.
15.
Vouchers:
(a) Paid and canceled vouchers (one copy analysis
								sheets showing detailed distribution of charges on individual vouchers and
								other supporting papers)
6 years. See section
								651.11.
(b) Original bills and invoices for materials,
								services, etc., paid by vouchers
6 years. See section
								651.11.
(c) Paid checks and receipts for payments by voucher
								or otherwise
6 years. See section
								651.11.
(d) Authorization for the payment of specific
								vouchers
6 years. See section
								651.11.
(e) Vouchers related to acquisition of stock or
								evidences of debt and other investments (including advances) in other
								communication companies
Permanently.
(f) Vouchers related to purchase or other acquisition
								of plant of other communications companies
50 years.
(g) Nonplant related vouchers supporting affiliated
								transactions
6 years or until a compliance audit has been
								completed, whichever is longer.
(h) Lists of unaudited bills (accounts payable),
								lists of vouchers transmitted and memoranda regarding charges in unaudited
								bills
Destroy at option.
(i) Voucher indexes
Destroy at option.
16.
Accounts receivable (see items 54 and 55 for accounts
								with customers for utility service and for equipment services):
(a) Records of accounts receivable pertaining to
								sales of utility plant
3 years after settlement.
(b) Record or register of accounts receivable and
								indexes thereto and summaries of distribution
3 years after settlement.
(c) Accounting department copies of invoices issued
								and supporting papers which do not accompany the original invoices and
								authorizations for charges including supporting papers
3 years after settlement.
(d) Periodic statements of unsettled accounts, except
								trial balances
Destroy at option.
(e) Schedule of invoices to be issued
Destroy at option.
17.
Records of securities owned:
(a) Records of securities owned, in treasury, or with
								custodians (excluding temporary investment of cash)
6 years after disposal of the investment.
18.
Payroll records:
(a) Payroll sheets or registers of payments of
								salaries and wages
6 years. See section
								651.11.
(b) Records showing the distribution of salaries and
								wages paid and summaries or recapitulation statements of such distribution
6 years. See item 12(b).
(c) Time tickets, time sheets, time books, time
								cards, workers' reports and other records showing hours worked, description of
								work and accounts to be charged:
(1) When used as a basis for payment of salaries and
								wages supporting records described in Item 18(a)
6 years. See section
								651.11.
(2) When used solely as basis for supporting records
								described in item 18(b)
Destroy at option, if the basic information has been
								transcribed to other records, otherwise see section
								651.11.
(d) Paid checks, receipts for wages paid in cash and
								other evidences of payments for services rendered by employees
3 years. See section
								651.11.
(e) Nonplant related vouchers supporting affiliated
								transactions
6 years or until a compliance audit has been
								completed, whichever is longer.
(f) Applicants and authorizations for changes in wage
								and salary rates, summaries and reports of changes in payrolls, and similar
								records
3 years. See section
								651.11.
(g) Applications for payroll changes not
								authorized
Destroy at option.
(h) Payroll authorizations and records of authorized
								positions
3 years.
(i) Records of deductions from payrolls
Destroy at option.
(j) Comparative or analytical statements of
								payrolls
Destroy at option.
(k) Employee's individual earnings record
6 years after termination of employment.
19.
Assignments, attachments and garnishments:
(a) Record of assignments, attachments, and
								garnishments of employees' salaries, including files of notices, etc.,
								pertaining thereto
Destroy at option.
(b) Minors' salary releases
Destroy at option.
INSURANCE
20.
Insurance records:
(a) Records of insurance policies in force, showing
								coverage, premiums paid and expiration dates
Destroy at option after expiration of such
								policies.
(b) Insurance policies
Destroy at option after expiration of such
								policies.
(c) Records of amounts recovered from insurance
								companies in connection with losses and of claims against insurance companies,
								including reports of losses and supporting papers
6 years. See section
								651.11.
(d) Inspectors' reports and records of condition of
								property
Destroy when superseded.
(e) Insurance maps of property and structures erected
								thereon
Destroy when superseded.
(f) Records and statements relating to insurance
								requirements
Destroy at option.
21.
Injuries and damages:
(a) Claim registers, card or book indexes and other
								records in connection with claims presented against the company in connection
								with accidents resulting in damage to the property of others or personal
								injuries, including investigations of stolen property, robberies and
								frauds
2 years after settlement.
(b) Papers, reports, statements of witnesses, etc.,
								necessary to the support or rejection of individual claims against the
								company
2 years after settlement.
(c) Other papers, reports or statements, pertaining
								to accidents resulting in property damages or personal injuries, not necessary
								to the support or rejection of claims
Destroy at option.
(d) Detailed schedules or spread sheets of payments
								to others for personal injuries or for property damages
2 years after settlement.
OPERATIONS
22.
Service orders and plant assignment, repair service,
								trouble, inspection and testing records, including data which are stored in
								electronic data storage devices associated with computers:
(a) Copies of service orders used as a basis for
								entries to:
(1) Plant and expense accounts, that is, when used in
								lieu of, or when similar to, basic work or material reports
6 years. See section
								651.11.
(2) Revenue and receivable accounts and related
								accounting records
6 years.
(3) Statistical records of telephones, etc.
For life of customer's account and one year after
								inactive.
(4) Customers' service records
6 years.
(5) Directory records
3 years.
(6) Traffic information or other central office
								records
3 years.
(b) Copies of service orders used to check accuracy
								of work and material reports
2 years.
(c) Copies of service orders, lists, or other
								memoranda based on service orders and supporting forms such as wiring plan work
								sheets and assignment memoranda, used as instructions for performance of plant
								work involved in completing service orders
2 years.
(d) Cards or other forms used as records of
								uncompleted or held telephone service application orders
6 years after service is furnished or 4 years after
								application or order is canceled.
(e) Completed service orders and similar records or
								copies thereof (see item 22[a] [2]), notices of completion of service orders,
								restoral of telephone service notices, and other authorizations used as basis
								for billing to customers and miscellaneous debtors or for entries to records
								used in such billing (see items 54[a], [b] and [f])
6 years.
(f) Lists, cards, or other records of subscriber
								plant facilities, trunks, circuits, or other plant available for assignment or
								assigned, including records of working interoffice trunks, miscellaneous
								circuits, toll circuit layouts, and equipment associated with particular lines
								or circuits
Until record is superseded or is retired from active
								file.
(g) Tickets, logsheets, subscriber line records, toll
								circuit trouble records or other forms or electronic storage devices used to
								record individual trouble reports and conditions found:
(1) Historical records, such as subscriber line and
								circuit trouble history records
2 years after line or circuit is retired from
								service.
(2) Other records
2 years.
(h) Test and inspection schedules, instructions,
								check lists and other working papers, and reports or records of results,
								exclusive of records of troubles covered by item 22(g) and records of defects,
								etc., covered by item 22(i)
2 years.
(i) Lists or other records of plant defects,
								potential defects or unsatisfactory plant conditions, maintained as a basis for
								remedial work
1 year after work is completed.
(j) Lists or other records of telephone equipment
								maintenance or servicing requirements,
e.g.,
required relay
								adjustments
Until list is superseded or equipment is
								retired.
(k) Radio transmitting and receiving station log
								sheet or other station record showing when energized, changes in frequency,
								reports of trouble, results of routine tests, etc.
1 year after record is superseded or is retired from
								active file.
(l) Other copies of service orders and similar
								records
As provided for items 22(a), (b) and (c).
23.
Contracts, applications, correspondence, and
								memoranda relative to establishing, changing, or discontinuing service to
								customers:
(a) Contracts or agreements (with any related maps or
								diagrams) with customers covering specially engineered or assembled facilities
								and equipment or other special service arrangements for which the special
								charges involved are not specifically stated in tariffs, rate schedules, or
								other rate authorities
1 year after completion of contract or agreement or
								until associated investments are fully recovered, whichever is longer.
(b) Contracts or agreements covering arrangements
								with service line companies, public telephone and toll station agents, hotel
								private branch exchanges, and similar contracts related to service to
								customers
1 year after completion of contract or agreement or
								until associated investments are fully recovered, whichever is longer.
(c) Contracts or agreements with customers covering
								standard or regular service arrangements for which charges or rates are
								specifically stated in tariffs or other rate authorities
1 year after completion of resulting service order or
								other service authorization.
(d) Correspondence with customers and memoranda
								covering customers' service requests, used as basis for service orders or other
								service authorizations
1 year after significant data have been transcribed
								to service orders or other records.
(e) Contracts, applications, correspondence and
								memoranda covering customers' service requests that have been canceled,
								withdrawn, or abandoned
1 year after application has been withdrawn.
(f) Contracts or agreements covering customer's
								deposits
1 year after deposit is refunded, applied to
								customer's account or otherwise disposed of.
(g) Contracts or agreements with customers or others
								for extension of lines or other construction of plant involving refundable
								deposits, guarantees of revenue, contributions, cost reimbursements, or special
								termination charges:
(1) Refundable deposits or guarantees of revenue
1 year after completion or termination of contract or
								agreement.
(2) Contributions, cost reimbursements, or special
								termination charges
6 years after retirement of the property to which
								they relate.
24.
Records of customers and memoranda of contacts:
(a) Records of incompleted or held service
								applications or service orders
6 years after service is furnished or 4 years after
								application or order is canceled.
(b) Service records of customers, including
								application cards, or other records showing name, address, telephone number,
								and details of service, maintained for general reference in handling contacts
								with customers (see item 54[a] for customers' service and equipment records
								used for billing)
6 years after record is superseded.
(c) Records used for central office information
								purposes and other records of customers or former customers
1 year after record is superseded.
(d) Correspondence and memoranda relative to changes
								in telephone numbers
1 year after record is superseded.
(e) Memoranda of contacts relative to
								collections
For period prescribed for the record to which it
								relates (See item 55).
(f) Correspondence and memoranda of contacts relative
								to customers' service requests or inquiries and miscellaneous matters
Until significant data have been transcribed to
								service orders or other records.
25.
Detailed message records:
(a) Detailed records of individual toll calls or
								messages, used as basis for billing to customers
18 months.
(b) Detailed records of local message or measured
								service usage used as basis for billing to customers
18 months.
(c) Detailed records used as basis of accounting for
								receipts from public or semipublic telephones, covering toll calls, local calls
								or messages
18 months.
(d) Unbillable (including unidentifiable) records or
								other detailed records used in accounting for operating revenues
1 year.
(e) Records of uncompleted calls and memoranda or
								detailed message records used only for operating or administrative purposes,
								not as a basis for billing or accounting, including such records used in
								handling calls, service observation, testing, checking, and the transmission of
								the carrier's own messages (official business)
1 year.
(f) Records covering free or concession service
As provided for item 56(c).
(g) Automatic message accounting tapes, tabulating
								cards, and similar records:
(1) Central office tapes or other automatically
								produced basic detailed records of message handled
3 months after data have been transferred to the
								accounting office media used in processing data.
(2) Accounting office tapes, tabulating cards or
								similar media used in sorting and assembling data from central office tapes or
								other basic message records and in computing, printing or otherwise producing
								printed tickets, statements or other written detailed message records (see
								items 25[a], [b] and [c]) used for billing and accounting
3 months after data have been transferred to the
								accounting office media used as a basis for billing and accounting.
26.
Tariffs, rate schedules, and other rate
								authorities:
(a) Official (or general) file copy of all tariffs,
								rate sheets or schedules, or other rate authorities covering services or
								facilities furnished, together with maps, tables, charts, etc., referred to
								therein or made a part thereof
6 years after expiration or cancellation.
(b) Copies of tariffs, rate sheets or schedules, or
								other rate authorities maintained at business offices, agencies, etc., for
								public information or reference
Until superseded or canceled.
(c) Other copies of tariffs, rate sheets, maps, etc.,
								used in computing or checking charges shown on service orders or other billing
								authorizations and tables or other records used in computing or quoting message
								charges, taxes, fractional monthly service charges, etc.
Until superseded or canceled.
(d) Requests and receipts for copies of tariffs, rate
								sheets, etc., inquiries and copies of replies and relative to rates
Until superseded or canceled.
(e) Copy of each concurrence in tariffs or other rate
								authorities filed with regulatory bodies
6 years after cancellation or supersedure.
(f) Working papers, rate studies, and memoranda in
								connection with the compilation of tariffs, rate sheets, etc., or rate
								proposals published or filed with regulatory authorities
5 years after rate becomes effective or rate proposal
								is denied.
(g) Rate studies, cost memoranda, rate proposals and
								quotations relating to specially engineered or assembled facilities or services
								for which the special charges involved are not specifically stated in tariffs
								or other rate authorities
5 years after charge becomes effective; if superseded
								or withdrawn, optional.
(h) Rate studies, correspondence and memoranda
								related thereto not covered by items 26(f) and (g)
For period prescribed for the record to which it
								relates.
27.
Telephone directories:
(a) One file copy of each directory issued by the
								company for use by customers
3 years after supersedure or discontinuance.
(b) Authorizations for directory listings or special
								treatment thereof
Until superseded or canceled.
(c) Agreements with customers or others for leasing
								of directories
3 months after termination.
(d) Contracts or agreements covering printing of
								directories, procurement of paper and other materials, sale by others of
								advertising in directories, delivery of directories, and sale or disposal of
								obsolete directories
3 years after expiration or cancellation.
(e) Contracts or agreements with customers or other
								advertisers for sale of advertising in directories
1 year after expiration or cancellation.
(f) Billing authorizations for directory advertising
								or directories sold
3 years.
(g) Billing and account records of charges for
								directory advertising
1 year after payment or other disposition of
								accounts.
(h) Records of prepaid directory expenses and
								accounting distributions of directory expenses
6 years.
(i) Memoranda of individual directory errors
6 years.
(j) Records of complaints or criticisms from
								customers or telephone directory advertisers, together with records of
								investigation and disposition thereof
6 years after settlement or rejection of related
								claims, or after date of papers if no claim is presented.
28.
Advertising and information.
(a) Copies of advertisements by all medias used by
								the company in behalf of itself or affiliate company
6 years.
(b) Other public information material, including
								press releases, booklets, radio programs, films, etc.
1 year.
(c) Contracts and agreements in connection with
								advertising and information services
6 years after expiration or cancellation.
29.
Miscellaneous operating records:
(a) Traffic peg counts of summaries showing totals by
								offices, areas, etc.
1 year.
(b) Records used for traffic information,
								intercepting, routing, or other handling of calls
1 year.
(c) Records of operations other than communications
								common carrier operations
For the same periods as provided in this section for
								similar records.
PERSONNEL
30.
Personnel records:
(a) Service records of individual employees
								consisting of names, sex, salary and wage rates, occupational classifications,
								and similar data, together with changes therein
6 years after termination of employment or
								pension.
(b) Applications for employment, requests for medical
								examination, medical examiner's report, photographs and other identification
								records, and other miscellaneous records pertaining to the hiring of
								employees
Destroy at option.
31.
Employees' benefit and pension records:
(a) Detailed records showing computations of accruals
								for pension liabilities
6 years after supersedure of the study or report or
								termination of plan.
(b) Pension or annuity payrolls
6 years.
(c) Pension paychecks
3 years.
(d) Records pertaining to employees' benefit
								programs
6 years.
32.
Instructions to employees and others:
(a) Bulletins or memoranda of general instructions
								issued by the company to employees pertaining to changes in accounting,
								engineering, operating, maintenance and construction policies
10 years after expiration or supersedure.
(b) Bulletins or memoranda of general instructions
								issued by the company to employees pertaining to accounting, engineering,
								operating, maintenance and construction methods and procedures
Destroy at option after expiration or
								supersedure
(c) Notices to employees on matters of discipline,
								deportment and other similar subjects
Destroy at option.
TELECOMMUNICATIONS PLANT AND DEPRECIATION
33.
Plant ledgers:
(a) Ledgers of telecommunications plant accounts
								including land and other detailed ledgers showing the cost of utility plant by
								account
50 years.
(b) Books, cards or other records of individual
								property record units of plant-such as land, buildings, central office,
								switching equipment, furniture, motor vehicles, etc. - showing description,
								location, cost and other data
6 years after record is superseded or plant is
								retired, provided mortality data are retained.
(c) Books, cards or other records of quantities of
								property record units of plant-such as poles, cable, wire, etc. - by plant or
								accounting area, size, type, cost or other details
6 years after record is superseded, provided
								mortality data are retained.
34.
Construction work in progress ledgers, work orders,
								and supplemental records:
(a) Construction work in progress ledgers
10 years after clearance to the plant account,
								provided continuing property records are maintained; otherwise 6 years after
								plant is retired.
(b) Construction estimates or work orders to which
								are posted in summary form or in detail the entries for labor, materials and
								other charges for utility plant additions and the entries closing the work
								orders to utility plant in service at completion.
10 years after clearance to the plant account
								provided continuing property records are maintained; otherwise 6 years after
								plant is retired.
(c) Analysis or cost reports showing quantities of
								materials used, unit costs, number of labor hours, etc., in connection with
								completed construction projects
10 years after clearance to the plant account
								provided continuing property records are maintained; otherwise 6 years after
								plant is retired.
(d) Authorizations for expenditures for additions to
								plant, including memoranda showing the detailed estimates of cost and the bases
								therefor (including original and revised or subsequent authorizations)
10 years after clearance to the plant account
								provided continuing property records are maintained; otherwise 6 years after
								plant is retired.
(e) Requisitions and registers of authorizations for
								plant expenditures
10 years.
(f) Completion reports for estimates or other
								authorizations showing comparisons between the estimated and actual costs or
								quantities of plant constructed and explanations of substantial variations and
								changes in plans
10 years.
(g) Administrative records and reports pertaining to
								progress of construction work, the order in which jobs are to be completed, and
								similar records which do not form a basis of entries to the accounts
7 years.
35.
Retirement work in progress ledgers, work orders, and
								supplemental records:
(a) Retirement work in progress ledgers
6 years after plant is retired.
(b) Retirement work orders to which are posted in
								summary form or in detail the entries for removal costs, materials recovered
								and credits to plant accounts for the cost of plant retired
6 years after plant is retired, provided mortality
								data are retained.
(c) Authorizations for retirement of plant, including
								estimates of salvage and removal costs
6 years after plant is retired.
(d) Analysis or cost reports showing quantities of
								materials retired, retirement unit costs, number of labor hours, etc., in
								connection with completed retirement projects
6 years after plant is retired.
(e) Completion reports for estimates or other
								authorizations showing comparisons between the estimated and actual costs or
								quantities of plant retired and explanations of substantial variations and
								changes in plans
10 years.
(f) Administrative records and reports pertaining to
								the progress of retirement work, the order in which jobs are to be completed
								and similar records which do not form the basis of entries to the accounts
7 years.
36.
Summary sheets, distribution sheets, reports,
								statements, and papers directly supporting debits and credits to utility plant
								accounts not covered by construction or retirement work orders and their
								supporting records
10 years after clearance to the plant account,
								provided continuing property records are maintained; otherwise 6 years after
								plant is retired.
37.
Maps, diagrams, plans, specifications and other
								records showing the location and physical characteristics of plant owned or
								leased for use by the company
Until record is superseded or 6 years after plant is
								retired, provided continuing property records are maintained.
38.
Engineering records:
(a) Engineering studies, plans and related records in
								connection with advance planning of plant construction, maintenance and
								retirements not related to specific projects or proposed undertakings
7 years.
(b) Engineering studies, plans, and work
								authorizations or orders with related maps, diagrams, specifications, contract
								proposals and estimates of costs and quantities in connection with proposed
								construction projects:
(1) If project results in charges or credits to the
								plant accounts
10 years after clearance to the plant account,
								provided continuing property records are maintained; otherwise 6 years after
								plant is retired.
(2) If project does not result in charges or credits
								to the plant accounts
6 years after completion of accounting for
								project.
39.
Authorizations by and applications and reports to
								governmental authorities in connection with plant extensions, construction
								programs, purchases, sales or other plant changes, exclusive of permits covered
								by item 6(c)
10 years or such further period as may be required by
								the governmental authority involved.
40.
Records pertaining to reclassifications of plant
								accounts to conform with prescribed systems of accounts or for other purposes,
								including supporting papers showing the basis for such reclassifications
6 years. See section
								651.11.
41.
Records of periodic reconciliations of continuing
								property records and mortality summaries with detailed engineering records,
								location records or physical inventories, including related summaries of units
								shown on the records or inventories and supporting work papers prepared for the
								purpose of such reconciliations
30 years.
42.
Original cost studies in connection with accounting
								for:
(a) Purchases from predecessors
50 years.
(b) Sales
10 years.
43.
Inventories, appraisals and valuations:
(a) Inventories and appraisals, or work papers,
								showing development of purchase or sale price of plant, or used as a basis of
								accounting therefore:
(1) Purchases from predecessors
50 years.
(2) Sales
10 years.
(b) Other inventories, appraisals or valuations of
								plant, including all underlying records:
(1) When results have been furnished to regulatory or
								other governmental authorities, but not used as a basis for adjustments to
								plant accounts or property records
10 years after completion of any formal proceeding,
								otherwise 10 years.
(2) When results have been used as a basis for
								adjustments to plant accounts or property records, except as provided for in
								item 43(b)(3)
30 years.
(3) Annual or other periodic inventories of furniture
								and other office or work equipment, used as a basis for adjustments to plant
								accounts
Until results of second following inventory have been
								entered into the accounts.
44.
Miscellaneous plant records:
(a) Reports of transfers of plant items or costs
								between locations or accounts
6 years.
(b) Retirement unit costs and worksheets used in
								developing such costs
Permanently.
(c) Reports of use of motor vehicles and other work
								equipment
6 years.
(d) Reports of floor space occupancy
6 years after supersedure.
45.
Records of accumulated provision for depreciation and
								amortization of utility plant:
(a) Schedules of authorized depreciation or
								amortization rates and summary sheets and other data included in the official
								filing submitted to the commission
30 years.
(b) Continuing record of age distribution of items in
								service and mortality data of items retired
Permanently.
(c) Analyses, ledgers or other records of the
								accumulated depreciation and amortization accounts, including segregations
								according to classes of plant and segregations of charges and credits according
								to source or nature of entry.
50 years.
(d) Accumulated depreciation studies in connection
								with accounting for:
(1) Purchases from predecessors
50 years.
(2) Sales
10 years.
(e) Theoretical accumulated depreciation studies, not
								covered by item 45(d), including any related worksheets or records
Until superseded.
(f) Records supporting depreciation expense claimed
								in income tax returns.
Such period as may be prescribed by related
								governmental authorities; otherwise 6 years after settlement of tax
								liability,
MATERIALS AND SUPPLIES
46.
Inventories and stock records of materials and
								supplies:
(a) Ledgers or continuing inventory records of
								materials and supplies received, issued and on hand
6 years. See section
								651.11.
(b) Annual or other periodic inventories of materials
								and supplies used as a basis for adjustments of accounts, with record of
								related adjustment
Until results of second following inventory have been
								entered into accounts.
(c) Stock cards, inventory cards and other detailed
								records pertaining to the taking of inventories, summarized in records covered
								by item 46(b)
Until results of first following inventory have been
								entered into accounts.
(d) Stock cards, ledger sheets or other records of
								materials and supplies in custody of suppliers or agents
6 years after record is superseded or custodianship
								is terminated.
47.
Materials and supplies purchased:
(a) Detailed invoices or bills for materials and
								supplies purchased, including freight and express bills
6 years. See section
								651.11.
(b) Records pertaining to the receipt of materials
								and supplies
1 year.
(c) Records of inspections and tests of materials and
								supplies received
1 year.
48.
Materials and supplies issued and recovered:
(a) Records showing the detailed distribution of
								materials and supplies issued during accounting periods
6 years. See section
								651.11.
(b) Records of material issued, transferred or
								returned to stock showing quantities, unit prices and accounts to be
								charged
6 years.
(c) Records of materials and supplies delivered to
								suppliers or others for inspection, repair, conversion, storage, or other
								disposition, and records of such materials and supplies returned therefrom
6 years.
49.
Materials and supplies scrapped or sold:
(a) Detailed records, including authorizations,
								covering scrap, surplus or other materials and supplies sold or returned for
								credit
3 years.
50.
Suppliers' price lists or catalogs, lists of standard
								items or specifications of materials and supplies, and price lists for
								repairs:
(a) Pertaining to principal supplier other than
								affiliate companies
15 years after superseded or obsolete.
(b) Affiliated company supplier
25 years after superseded or obsolete.
(c) Other supplier
6 years after superseded or obsolete.
51.
Summary and distribution sheets used to summarize or
								distribute quantities or costs involved in accounting for purchases, issues or
								disbursements, recoveries, returns, repairs, sales, transfers or other
								transactions related to materials and supplies
6 years. See section
								651.11.
52.
Lists or other records of unit prices or unit costs
								for materials and supplies issued or recovered, including studies, memoranda or
								other records prepared in connection with the development of such unit prices
								or unit costs
6 years. See section
								651.11.
REVENUE ACCOUNTING AND COLLECTING
53.
Customers' deposits with telephone carriers:
(a) Copy of contracts or agreements covering
								customers' deposits
6 years after refund.
(b) Memorandum stubs, receipts or other records used
								to report customers' deposits
6 years after refund.
(c) Card, book, or other continuing record of
								customers' deposits and related interest
6 years after refund.
(d) Receipts (including paid voucher checks and
								voucher drafts) for deposits refunded and for interest paid
6 years after refund.
54.
Customers' billing and other accounts receivable
								records:
(a) Record of service and equipment or other
								continuing record of services or facilities furnished
For active accounts, 6 years after record is
								superseded; for discontinued services, 6 years after service is
								disconnected.
(b) Continuing record of telephone local message or
								measured service usage by individual customers' accounts (See item 25[b] for
								detailed records)
6 years after record is superseded or retired from
								active file.
(c) Continuing settlement records of individual
								public and semipublic telephone accounts
3 years after record is superseded or retired from
								active file.
(d) Billing records which provide information on wire
								maintenance, wire investment and investment recovery charges
6 years.
(e) Records of individual accounts with customers and
								collectors, including ledgers or records used in lieu thereof such as
								accounting stubs or copies of bills or statements issued
1 year after payment or other disposition of account
								or accounts covered by each stub or other individual record.
(f) Records of accounts with miscellaneous debtors
								other than customers and collectors, including bill ledgers or copies of
								bills
3 years after payment or other disposition of
								account.
(g) Detailed records of adjustments of customers'
								accounts, including authorizations for refunds, adjustment vouchers, or other
								authorizations to correct charges due to errors service failures, etc.
6 years.
(h) Uncollectible vouchers or other authorizations
								for writing off customers' accounts and other records and reports pertaining
								thereto
3 years.
(i) Work papers used in developing estimates of
								unbilled revenues and accounts receivable
3 years after estimate is superseded.
(j) Other detailed records of calls which bear charge
								information
18 months.
55.
Collection reports and records:
(a) Bill or memorandum stubs representing payments by
								customers or others, itemized lists, collection notices, coin telephone
								collection stubs, and other detailed reports or records (including receipts
								from dining rooms and vending machines):
(1) Used as a basis for entries to accounting records
								and summarized or detailed in daily or other periodic cash reports
1 year.
(2) Used as a basis for administrative records or
								collection treatment of individual accounts
1 year.
(b) Remittance or transmittal lists or forms
								(including adding machine tapes) covering records included under item 55(a)(1),
								used as a basis for entries to accounting records or summaries
3 years.
(c) Records of credit cards and calling cards
								issued
1 year after expiration or cancellation.
(d) Statements or reports of age or status of
								uncollected accounts
3 years.
(e) Authorizations for payments of telephone
								customer's account by customer's bank
Until expiration or cancellation.
(f) Correspondence and memoranda relative to
								collection of revenues or accounts receivable, including requests for
								explanation of items on bills or status of account and memoranda of
								investigations thereof, correspondence covering routine or special collection
								treatment, forwarding addresses for bills, and similar matters necessary for a
								proper or complete understanding of another record
For period prescribed for the record to which it
								relates.
(g) Agreements covering payments of uncollected final
								accounts
Until account is paid or, if uncollectible, 3 years
								after account is written off.
(h) Subsidiary cash records or cash books covering
								collection of revenues and accounts receivable from customers and others:
(1) Used to summarize reports of cash receipts (See
								items 55[b] and 58[a] for preparation of journal entries)
6 years.
(2) Used as detailed records of collection from
								customers or others
1 year.
(i) Taxes collected from customers and others:
(1) Copies of tax returns and supporting statements
								filed with taxing authorities
6 years after settlement of tax liability.
(2) Special summaries of taxes and related data, used
								in compiling data for tax returns
6 years after settlement of tax liability.
(3) Lists or other separate detailed records of taxes
								billed to or collected from individual customers or others
Such period as may be prescribed by related
								governmental requirements.
(4) Certificates or other special records of tax
								exemptions
Such period as may be prescribed by related
								governmental requirements.
56.
Free or partially free service by telephone
								carriers
(a) Records of individual authorizations, such as
								franks, issued for free or partially free service
Until the end of the calendar year following that in
								which issued.
(b) Franks or other individual authorizations used,
								collected, or honored for furnishing of free or partially free service:
(1) Authorizations of a continuing nature,
e.g.,
related to monthly service rates
3 years after expiration or cancellation.
(2) Authorizations covering only specified messages
								or other specific charges
Until the end of the calendar year following that in
								which used, collected, or honored.
(c) Detailed records covering messages handled free
								or at reduced rates
18 months.
(d) Adjustment vouchers used to adjust accounts with
								individuals in accordance with authorizations covered by items 56(a) and
								56(b)
1 year.
(e) Summaries or reports of free or partially free
								service used for entries to accounts
6 years.
57.
Division of revenues or other telephone traffic
								settlements with communications common carriers:
(a) Separation studies of property, revenues, or
								expenses, including underlying summaries, reports, or work papers prepared
								therefor, used for divisions of revenues or other settlements
Until completion of second following study.
(b) General instructions or outlines of procedures
								used in divisions of revenues or other settlements
6 years after cancellation or supersedure.
(c) Division of other settlement statements,
								including copies of summaries, studies or reports used therefor, covering
								settlements with other communications common carriers
6 years.
(d) Summaries or memoranda used in computation of
								settlements, when results are summarized in records covered by item 57(c)
6 months.
58.
Revenue accounting controlling records and summaries
								of telephone carriers:
(a) Controlling records and summaries used in
								preparing journal entries to revenue, accounts receivable, and other accounts,
								including revenue, cash, transfer and other controls, proof of billing, and
								other summaries of data for journal entries
6 years.
(b) Statistical summaries or reports of revenues by
								accounts or classes of service, geographical subdivisions, etc., used for
								reports to Federal and State regulatory commissions and other governmental
								authorities
As provided for in item 67.
TAX
59.
Tax records:
(a) Copies of returns and schedules filed with taxing
								authorities, supporting work papers, records of appeals, tax bills and receipts
								for payment. (See item 15[b] for vouchers evidencing disbursements):
(1) Federal income tax returns
7 years after settlement.
(2) State income and property tax returns
2 years after settlement.
(3) Sales and use taxes
3 years.
(4) Other taxes
2 years after settlement.
(5) Agreements between affiliated companies as to
								allocation of consolidated income taxes
7 years after settlement.
(6) Schedule of allocation of consolidating Federal
								income taxes among affiliated companies
7 years after settlement.
(b) Summaries of taxes paid
Destroy at option.
(c) Filings with taxing authorities to qualify
								employee benefit plans
7 years after settlement of Federal return or
								discontinuance of plan, whichever is later.
(d) Information returns and reports to taxing
								authorities
3 years, or for the period of any extensions granted
								for audit.
TREASURY
60.
Statements of funds and deposits:
(a) Summaries and periodic statements of cash
								balances on hand and with depositories
Destroy at option.
(b) Statements of managers' and agents' cash balances
								on hand and with depositories
Destroy at option.
(c) Authorizations for and statements of transfer of
								funds from one depository to another
Destroy at option.
(d) Requisitions and receipts for funds furnished
								managers, agents, and others
Destroy at option after funds have been returned or
								accounted for.
(e) Records of fidelity bonds of employees and others
								responsible for funds of the utility
Destroy at option after liability and bonding company
								coverage has expired.
(f) Reports and estimates of funds required for
								general and special purposes
Destroy at option.
61.
Records of deposits with banks and others:
(a) Copies of bank deposit slips
Destroy at option after completion of annual audit by
								independent accountants.
(b) Advise of deposits made when information thereon
								is shown on other records which are retained
Destroy at option after completion of annual audit by
								independent accountants.
(c) Statements from depositories showing the details
								of funds received, disbursed, transferred, and balances on deposit
Destroy at option after completion of annual audit by
								independent accountants.
(d) Bank reconcilement papers
Destroy at option after completion of annual audit by
								independent accountants.
(e) Statements from banks of interest credits
Destroy at option after completion of annual audit by
								independent accountants.
(f) Check stubs, registers, or other records of
								checks issued
6 years.
(g) Correspondence and memoranda relating to the
								stopping of payment of bank checks and to the issuance of duplicate checks
6 years or destroy at option after check is
								recovered.
62.
Records of receipts and disbursements:
(a) Daily or other periodic statements of receipts or
								disbursements of funds
Destroy at option after completion of annual audit by
								independent accountants.
(b) Records of periodic statements of outstanding
								vouchers, checks, drafts, etc. issued and not presented
Destroy at option after completion of annual audit by
								independent accountants.
(c) Reports of affiliates showing working fund
								transactions and summaries thereof
Destroy at option after completion of annual audit by
								independent accountants.
(d) Reports of revenue collections by field cashiers,
								pay stations, etc.
Destroy at option after completion of annual audit by
								independent accountants.
MISCELLANEOUS
63.
Statistics and miscellaneous:
(a) Annual financial, operating and statistical
								reports regularly prepared in the course of businesses for internal
								administrative or operating purposes (and not used as the basis for entries to
								accounts of the companies concerned) to show the results of operations and the
								financial condition of the utility
10 years after date of report.
(b) Quarterly, monthly or other periodic financial,
								operating and other statistical reports as above
2 years after date of report.
(c) All other statistical reports (not covered
								elsewhere in these regulations) prepared for internal administrative or
								operating purposes only and not used as the basis for entries to the accounts
								of the company
Destroy at option.
64.
Budgets and other forecasts:
(Prepared for internal administrative or operating
								purposes) of estimated future income, receipts and expenditures in connection
								with financing, construction and operations and acquisitions or disposals of
								properties or investments by the company and its affiliated companies,
								including revisions of such estimates and memoranda showing reasons for
								revisions, also records showing comparison of actual income and receipts and
								expenditures with estimates
3 years, except as provided for elsewhere.
65.
Correspondence:
(a) Correspondence and indexes thereto relating to
								offices covered by other items of these regulations
Retain for the period prescribed for the item to
								which it relates where necessary to a proper explanation of same.
(b) Stenographers' notebooks and dicta-phone or other
								mechanical device records
Destroy at option.
(c) Mailing lists of prospects for appliance sales,
								securities, etc.
Destroy at option.
66.
Records of predecessors and former associates
Retain until the records of utility plant acquired
								have been integrated with the utility's plant records and the original cost of
								the acquired plant is adequately supported by cost details and until it is
								ascertained that such records are not necessary to fulfillment of any
								unsatisfied regulatory requirement, such as: (a) approval and recording of
								accounting adjustments resulting from reclassification and original cost
								studies and acceptance of property acquisition journal entries, (b) cost,
								depreciation and amortization reserve determinations for plant, (c)
								establishment of continuing plant inventory records or accounting evidence of
								the cost of long-lived property in the absence of such continuing plant
								inventory records.
67.
Reports to Federal and State regulatory
								commissions:
(a) Annual financial, operating and statistical
								reports
50 years.
(b) Monthly and quarterly reports of operating
								revenues, expenses, and statistics
2 years after date of report.
(c) Annual joint cost data report, quarterly joint
								cost and jurisdictional separations data report, report of forecast use of
								central office equipment and cable/wire facilities, and report of actual use of
								central office equipment and cable/wire facilities
50 years.
(d) Special or periodic reports on the following
								subjects:
(1) Transactions with affiliated companies
6 years
(2) Budgets of expenditures
3 years, except as provided for elsewhere.
(3) Accidents
6 years.
(4) Employees and wages
5 years.
(5) Loans to officers and employees
3 years after fully paid.
(6) Issues of securities
Data filed with the SEC retain 25 years or until all
								securities covered are retired, whichever is shorter; other reports retain
								until securities covered are retired.
(7) Purchases and sales, utility properties
10 years.
(8) Plant changes-units added and retired
10 years.
(9) Service interruptions
6 years.
68.
Other miscellaneous records:
(a) Supporting and working papers for reports,
								exclusive of records provided for elsewhere in this schedule of records
relate. Same period as the reports to which they
(b) Departmental records and reports prepared for
								administrative purposes only (including such records of quantities and quality
								of work performed), not used as a basis for entries to accounts or other
								records required to be retained for a period specified in this section
18 months.
(c) Delegations of authority by officers or other
								employees, signature cards, and records thereof
1 year after authorization is superseded or
								canceled.
(d) Receipts and records pertaining to delivery to
								employees of items to be returned or accounted for
Until articles have been returned or accounted
								for.
(e) Work programs, work and progress reports, or
								other statements of work planned or performed, prepared solely for
								informational or supervisory purposes and not used as a basis for entries to
								accounts or other records required to be retained for a period specified in
								this section
18 months.
(f) Indexes of forms used by company
Destroy when superseded.