Sec. 651.19. Schedule of records and periods of retention table

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.