Period to be retained Item No. and Description of records 23 Circulars, handbooks, training material, films, and other instructions (including amendments and supplements thereto) to employees and agents pertaining to: a. Accounting classifications: (1) Basic or general instructions, rulings, and interpretations. (2) Detailed instructions to employees....... (3) Establishment or discontinuance of subaccounts and clearing or Permanently for major broad changes in accounting practices; others, 6 years after expiration or supersedure. 6 years after expiration or supersedure. Do. b. Other general instructions, including those pertaining to accounting, statisti- Optional after expiration or supersedure cal, engineering, construction, maintenance, operating, management, and other methods and practices. c. Transmittal and check lists of current instructions.. d. Drafts and memoranda relating to preparation and issuance of instructions, except as provided in item 25-b-(1). e. Training programs, schedules, and material... f. Instructions covering performance of specific work operations. 24 Accountants' and auditors' reports and verifications of records: except as provided for item 27-a. Optional. Do. Do. Do. a. Certificates and reports of annual examinations and audits by public Permanently. accountants. b. Other reports of audits, examinations, and verifications c. Adding machine lists, proofs of balance, check sheets, verification notices, interdepartmental memoranda, and other papers used solely to verify the accuracy or consistency of accounts, reports, or other records. 3 years. 25 Correspondence and memoranda: a. General letters and other correspondence and memoranda related to services furnished under license agreements, general service contracts, or other arrangements for general accounting, engineering, financial, legal, patent, and other general services. This includes copies of circulars, practices, handbooks, reports, etc., furnished in connection with such services. b. Other correspondence and memoranda and indexes thereto: 10 years. (1) When necessary for a proper or complete understanding of another For the period prescribed for the record (2) When not so necessary and when not otherwise specifically provided Optional. d. Transmittal lists or forms used to indicate records forwarded from one location to another, when such lists or forms do not contain data used as a basis for entries to accounts or other records. (See items 17-b and 77-b.). 26 Duplicate records: c. Drafts, stenographers' notebooks, and dictaphone or other records used in preparing or producing correspondence and memoranda. Do. Do. a. Duplicates, either in whole or in part, of accounts, forms, reports, Optional. Do. c. Stencils, negatives, and other records used in producing copies or duplicates of records. Do. 27 Records relating to preservation and destruction of records: a. General bulletins, circulars, lists of forms and other records, and other 6 years after expiration or supersedure. instructions to employees pertaining to preservation and destruction of records. b. Historical record of designation of supervisory official. (See § 42.2.).. c. Index of records. (See § 42.4.).... d. Reports of premature destruction. (See § 42.7.)... 28 Tabulating cards, unit tickets, pegboard summary strips, and similar media used in assembling data and obtaining totals thereof, when the source records from which the data are obtained and the resulting summary records (including printed sheets, total tickets, final pegboard summaries, distribution spread sheets, etc.) are retained as provided in this List of Records 29 Summaries and property or other records maintained on tabulating cards or other machine-processed media: a. When all significant data have been transcribed therefrom to printed or other records preserved in accordance with this List of Records. Item No. and Description of records Period to be retained Communication plant 30-34 [Reserved] 35 Plant ledger or other record of cost of plant by primary plant accounts, Permanently. subaccounts, and plant or accounting areas. (See item 7-a.). NOTE: Administrative and statistical reports and analyses are covered by iterns 100 and 101 36 Book, card, or other records of individual property-record units (or items) of plant, such as for land, buildings, central offices, 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. 37 Book, card, or other records of quantities of property-record units (or items) 6 years after record is superseded, proby plant or accounting areas, sizes, types, or other details. vided mortality data are retained. 40 years. 38 Monthly or other summaries of quantities or costs of property-record units (or items) which are the source of entries to property records covered by items 35, 36, and 37. 39 Maps, diagrams, tabular record sheets, plans, specifications, wiring lists, tabulating cards, and other records and related indexes and memoranda showing location and physical characteristics of plant owned or leased for use by the company. (See items 43-g and 94-j.). Until record is superseded or 6 years after plant is retired, provided mortality data are retained. tained. 40 Superseded maps, diagrams, tabular record sheets, and similar records that Optional, provided mortality data are rehave been redrawn, rewritten, or otherwise replaced by records covered by item 39. 41 Records of periodic reconciliations of continuing property records and mortality summaries with detailed engineering or location records or physical inventories, including related summaries of units (or items) shown on the detailed records or inventories and supporting work papers prepared for the purpose of such reconciliations: a. Summary and control sheets used as a basis of accounting entries or price 40 years. development. b. Detailed records and working papers of the units (or items) from which the Until completion of the second following 42 Engineering studies, plans, and related records in connection with advance a. Authorizations by and applications and reports to governmental authorities (1) Specific projects or undertakings that result in charges or credits to (2) Specific projects or undertakings that do not result in entries to plant accounts, including such records related to (a) projects which were abandoned before any part of the project was completed and (b) plant maintenance or other work not involving entries to the plant accounts. c. Detailed memoranda or studies and related records prepared for the purpose of developing supporting details of projects or undertakings covered by item 43-b. d. Summaries, recapitulations, or lists of work authorizations or completion reports, used as the basis for approval thereof but not used as a basis for entries to accounts. (See item 45-b.). Until study or plan is superseded or obsolete. 10 years or such further period as may be required by the governmental authority involved. When required for determination of cost of plant retired, 6 years after plant is retired; otherwise, 10 years after completion of accounting for related project or undertaking. 6 years after completion of accounting for project or undertaking. When required for determination of cost of plant retired, 6 years after plant is retired; otherwise, optional after approval of completion reports referred to in item 43-h. 10 years. e. Administrative records and reports pertaining to the progress of work, the Optional. order in which jobs are to be completed, and similar records not used as a basis for entries to accounts. Item No. and Description of records f. Monthly reports of telephone plant under construction which has been completed ready for service and other reports or advices used as the basis for classifying telephone plant costs as plant under construction, plant available for service, or property held for future telephone use. -g. Completed work prints or other records used as the basis for entries to the detailed location and engineering records covered by item 39. h. Completion reports for estimates or other authorizations showing comparisons between the estimated and actual costs or quantities of plant constructed or retired and explanations of substantial variations and changes in plans. i. Estimate or other cost ledger sheets or similar records on which are recorded, in summary form or in detail, the entries for labor, material, transfers to plant in service, plant retired, and other charges and credits to plant accounts. Period to be retained When required for determination of cost of plant retired, 6 years after plant is retired; otherwise, 10 years after completion of accounting for related project or undertaking. Do. Do. Do. j. Estimate or other cost ledger sheets or similar records used to record 10 years. entries to expense or other accounts except plant accounts. 44 Service orders (including contract, line or other orders used to establish, change or discontinue service to customers) 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, lists, tickets, or other memoranda based on Optional. b. Copies of service orders used to check accuracy of work and material c. Copies of service orders used as a basis for entries to: Do. (1) Plant and expense accounts, that is, when used in lieu of, or when As provided for items 21-e, 56-a and 45– similar to, basic work or material reports. (2) Revenue and receivable accounts and related accounting records. (3) Statistical records of telephones, etc..... (4) Customers' service records in business offices. (5) Directory records.... (6) Traffic information or other central office records... a. 3 years. Optional. Do. Do. Do. d. Cards or other forms used as records of uncompleted or held telephone Until service is furnished or application or service applications or orders. order is canceled. e. Card or other individual record of telephones or other telephone equipment Optional after reconnection or retirement "left-in" on premises of former customers. 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 line or circuits. of left-in equipment. Until record is superseded or is retired from active file. g. Lists or orders to connect, transfer, or disconnect trunks, circuits or Optional. subscriber plant facilities, not used as the basis for entries to accounts. h. Tickets, logsheets, subscriber line cards, 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 cards and toll circuit trouble Optional after record is superseded or is history records. (2) Other records.. i. Test and inspection schedules, instructions, check lists and other working k. Lists or other records of telephone equipment maintenance or servicing 1. 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. 45 Records of accounting for plant construction, maintenance, retirement, purchases, and sales. (See also items 7, 8, 20, 21-6, 21-m, 56-a, and 57.): a. Detailed basic or underlying reports and other records from which all data affecting the accounts or property records have been transcribed to or summarized on other records retained in accordance with this List of Records. (See item 45-b.): (7) Reports of use of motor vehicles and other work equipment.. (8) Reports of floor space occupancy, for distribution of house service Period to be retained When required for determination of cost of plant retired, 6 years after plant is retired; otherwise 3 years. 3 years. As provided for item 20-b. As provided for items 21-e, 56-a and 45a-(4). 3 years. 3 years after report is superseded (9) Copies of bills to others or billing authorizations with supporting work 6 years. (10) Reports of transfers of plant items or costs between locations or Do. (11) Other detailed underlying records, not otherwise provided for in this 3 years. b. Summary and distribution sheets, control and recapitulation forms and (1) Voucher distribution registers and summaries. (2) Other summaries and distributions: (a) Affecting maintenance and operations only. (b) Affecting plant......... As provided for item 20-a. 10 years. 40 years. c. Tabulating cards and similar media (see item 28) used in assembling or Optional. computing data and obtaining totals thereof. d. Work sheets or other records showing development of average hourly labor costs or other distribution or clearance rates used in distributions shown on records covered by item 45-b. Same period as related summary or distribution record. e. Lists of retirement unit costs, work sheets used in developing such costs, 40 years. 1. Work sheets of telephone carriers for determining wiring gain or loss and g. Summaries or similar records of plant quantities or costs and related data, not used as a basis for entries to accounts or continuing property records, prepared for: (1) Entries to tax district records or reports. (2) Entries to estimate or other cost records for work authorizations or (3) Statistical, informational or other administrative reports Do. 6 years. Do. Same period as the records to which they relate. h. Original cost and reserve studies, work sheets, correspondence, and Permanently. i. Original cost and reserve studies, work sheets, correspondence, and memoranda related to accounting for sales of plant. 10 years. 40 years. j. Records pertaining to reclassifications of plant accounts, to conform with prescribed systems of accounts or for other purposes, including supporting papers showing the bases for such reclassifications. 46 Contracts, agreements, permits, licenses, and rights: a. Contracts or agreements relating to construction, purchase or other (1) Contracts for the acquisition from predecessors of substantially Permanently. (2) Other contracts and agreements. 6 years after retirement of property to which they relate. b. Contracts or agreements for joint ownership or joint use of communication 6 years after expiration or cancellation. plant. c. Contracts or agreements relating to maintenance of communication plant, house service, delivery of material and supplies, and servicing or hire of motor vehicles or other work equipment. 6 years after termination of contract or agreement. (2) Continuing and limited-term permits or other authorizations from 3 years after expiration, cancellation, or (3) Copies of permits or granted applications for the use of facilities by 1 year after expiration or cancellation. (4) Applications from others for the use of facilities not granted and Optional. copies of applications to others for such use not granted. e. Leases or other agreements covering rentals of property to or from others.... 6 years after expiration or cancellation. (1) When necessary for a proper or complete understanding of a (2) When not so necessary. 47 Summaries, reports, studies, and analyses of plant results, performance, personnel, working practices, or plant conditions, etc., prepared for administrative purposes only, together with related supporting and working papers not separately provided for in this List of Records. This includes such records related to (a) plant troubles, by major classes of plant or particular plant items or kinds of trouble, (b) force requirements and results, (c) quality or promptness of work performed, (d) accident prevention, (e) types or ages of motor vehicles or other equipment, (f) cable or party line fill, (g) performance of various types or items of equipment or other plant, (h) wages and other costs, and (i) other matters or conditions affecting plant work operations or results. (See items 22, 23, 101, 104, and 106-b.) NOTE: This item does not include engineering studies covered by items 42, 43-b, and 43-c, any records used as a basis for entries to accounts or other records required to be retained for a period specified in this section. 48 Miscellaneous records related to plant administration: a. Departmental personnel records and reports of employment office activities (see items 22-a and 22-b), including employees identification cards, building passes and records thereof. (See item 22-h.). Same period as for the related contract or agreement. Optional. b. Receipts or records pertaining to delivery to employees of articles to be Optional after articles have been returned returned or accounted for. (See item 106-1.). c. Licenses for operation of motor vehicles and records thereof.... d. Training programs, schedules, and material. (See item 23-e.) or accounted for. Optional. Do. e. Administrative routines, circulars, handbooks or other general instructions As provided for item 23. to employees. f. Instructions covering performance of specific work operations. (See item❘ Optional. 23-1.). j. Reports of insurance inspections and related recommendations. (See item 3 years. 12-g.). k. Reports and other records of investigation of damage to or loss of property of the carrier or of others and records of watch, guard, and detective I. Records related to compliance with governmental directives, authorizations, Such period as may be prescribed by and orders, not elsewhere provided for. (See item 106-n.). related governmental requirements; otherwise, optional. Optional. a. Schedules or lists of authorized depreciation or amortization rates and Permanently. summary sheets and other data included in the official filing submitted to the Commission. |