Description of accounts

GENERAL AND FINANCIAL-Continued

REVENUES-continued

45. Settlements with telephone, telegraph, cable, and
wireless companies:

(a) Records pertaining to settlement of revenues
and other charges with telephone, tele-
graph, cable, and wireless companies by
officers, managers, and agents.

(b) Statements, summaries, and memoranda
pertaining to the monthly record of inter-
company business if summarized in records
covered by item (a) above.

46. Settlements with transportation companies:
(a) Monthly, annual, or other periodical settle-
ments with transportation companies
made in accordance with contracts or
agreements.

(b) Reports of receipts and expenditures at of-
fices on lines of transportation companies.
47. Check and error records of messages:
Check records, check reports, error notices, error
statements, and other records of telephone, tele-
graph, cable, and wireless messages pertaining to
the checking of messages between offices.

48. Uncollectible accounts:

Records and reports pertaining to uncollectible accounts, including authorities for writing off the amounts of such accounts.

49. Allowances for service irregularities:

Summaries by accounting classification of allowances to subscribers and agents on account of service interruption, stoppage, and other irregularities of service.

50. Subscribers' ledger sources:

Accounting department copies of contract or line orders, transfer memoranda, subscribers' and agents' account charge advices, authorities for charges to subscribers under contracts, and other records from which telephone subscribers' ledgers are built up or corrected.

60. Vouchers:

EXPENDITURES

(a) Register of audited vouchers and indexes thereto and summaries of distribution of charges through vouchers for entry in general books. (b) Paid drafts, paid checks, and receipts for cash paid out. (See note under item 20.)

(c) Paid and canceled vouchers, audit office copies of vouchers, analysis sheets showing detail distribution of charges on individual vouchers, and other supporting papers.

(d) Authorities for the payment of specific vouchers. (e) Records or index of vouchers to be made with notations of dates of issue.

(f) Lists of unaudited bills (accounts payable), lists of vouchers transmitted, and memoranda regarding changes in unaudited vouchers.

Period to be retained

6 years.

6 months.

6 years.

6 years.

Optional.

6 years.

6 years.

3 years.

Permanently.

6 years.
Permanently.

3 years.
Optional.

Optional.

Page 433

Description of accounts

GENERAL AND FINANCIAL-Continued

EXPENDITURES-continued

61. Distribution of Labor expenditures:

Journals, ledgers, or other records showing the detailed distribution of labor expenditures, including memoranda and memorandum recapitulation sheets. (See item 20.)

62. Labor records:

Time books, time sheets, time tickets, time cards, work orders, overtime tickets, job tickets, check rolls, workmen's reports, and other similar papers pertaining to services of officers and employees. (See item 20.)

63. Pay roll records:

(a) Pay rolls and summaries. (See item 20.)___
(b) Applications and authorities for changes in pay
rolls; lists, summaries and reports of changes
in pay rolls and records of authorized positions.
(c) Applications for pay roll changes not authorized.
(d) Records and memoranda pertaining to deduc-
tions from pay rolls.

(e) Receipted pay checks, receipted time tickets,
certificates issued for wages, discharge tickets,
and other evidences of payments for services
rendered by employees.

(f) Comparative or analytical statements of pay rolls.
(g) Receipts for pay rolls and pay checks, also records
thereof.

64. Distribution of expenditures for material and sup-
plies:
(a) Journals, ledgers, and other records showing the
detailed distribution of expenditures for mate-
rial and supplies including memoranda and
memorandum recapitulation sheets. (See
item 20.)

(b) Work orders, job tickets, workmen's reports,
material disbursements tickets, and other pa-
pers covering the application of material and
supplies, if transcribed in detail to records
covered in item (a) above. (See item 20.)
65. Assignments, attachments, and garnishments:
(a) Record of assignments, attachments, and gar-
nishments of employees' salaries.

(b) Files containing assignments, attachments, garnishments, notices of suits, notices of release, and correspondence relating thereto.

(c) Minors' salary releases.

66. Authorized expenses:

(a) Records, statements and advices of authorized
expenses by divisions, districts, departments,
offices, and otherwise, which form the basis of
charges to accounts.

(b) Requests and authorities for expenditures for Optional.
incidental expenses, repairs, etc., not covered

by estimates provided for in item 21, and not
used for making charges to accounts.

Page 434

Description of accounts

GENERAL AND FINANCIAL-Continued

67. Claims: 5

EXPENDITURES-continued

Period to be retained

(a) Claims registers, card or book indexes, and other Permanently.
records in connection with the recording of
overcharge, damage, personal injury, and
other claims presented against carriers, except
as provided for in item 44.

(b) All papers substantiating claims, whether such
papers are attached to vouchers or filed sepa-
rately (see item 60c), except as provided for
in item 44.

68. Records of accidents, damages, and injuries:

6 years after settlement or rejection.

(a) Reports and statements regarding accidents, Optional.
when not necessary to support claims or
vouchers. (See item 123.)

(b) Records of damages to company property or
property of others, also reports and state-
ments of employees and witnesses regarding
damages to company property or property of
others, when not necessary to support claims
or vouchers.

Optional.

(c) Reports and statements regarding personal in- Optional.
juries, when not necessary to support claims
or vouchers.

PURCHASES AND STORES

70. Material ledgers:

(a) Records of material and supplies on hand............
(b) Balance sheets of material and supplies received,
issued, and on hand at branch supply depart-
ments.

71. Purchases and sales: "

(a) Copies of orders for the purchase of material and
supplies.

(b) Invoices for material and supplies purchased,
and records or reports of such invoices.
(c) Authorities for the sale of scrap and material and
supplies.

(d) Price records of purchases (file copies) ---
(e) Advices from individuals and companies ac-
knowledging receipt of orders for material and
supplies, notices of shipment, packing slips,
and copies of bills of lading.

(f) Bids and offers for the sale or purchase of material
and supplies.

(g) Contracts for the purchase or sale of material and

supplies.

(h) Advices or requisitions from storekeepers and others for the purchase of material and supplies.

Permanently.
3 years.

3 years.

Permanently.

3 years.

Permanently.
Optional.

3 years.
Permanently.

3 years.

It is not intended that documents comprising claims, substantiating their validity, or accumulated in the progress of investigation shall be retained permanently.

The furnishing of freight bills in support of claims on transportation companies is not considered a destruction of records, provided copies of such bills are retained in lieu thereof.

Page 435

Description of accounts

GENERAL AND FINANCIAL Continued

PURCHASES AND STORES-continued

71. Purchases and Sales-Continued.

(i) Lists or records of invoices transmitted to or from
storekeepers.

(j) Receipts or delivery tickets issued for material
and supplies received in installments and sub-
sequently surrendered with and in support of
invoices or bills showing full information.
(k) Freight bills covering charges on material and
supplies.

(1) Copies of notices to supply houses of material
and supplies returned for credit or repair.
(m) Copies of shipping instructions and acknowledge-
ments thereof.

(n) Summaries and distribution sheets and credit memoranda of material and supplies sold or returned to supply houses for credit.

Period to be retained

Optional.

Optional.

Permanently.

Optional.

Optional.

Permanently.

(0) Records and reports used for checking and trac- Optional.
ing material and supplies covered by invoices
provided for in item (b) above.3

72. Material and supplies received and issued:
(a) Records and reports of materials and supplies

received.

(b) Records and reports of materials and supplies
issued.

(c) Records and reports of materials and supplies
transferred from one department, storeroom,
or division to another.

(d) Requisitions and receipts for materials and sup-
plies issued and receipts for materials and sup-
plies returned, if summarized into records
covered by items (a) and (b) above, except as
provided for in item 20.

(e) Price records of materials and supplies issued
(file copies).

(f) Records and reports of materials recovered and
returned to stock, if transcribed in detail to
records covered in item (a) above.

(g) Records of inspecting and testing materials and
supplies.
(h) Minor records and reports pertaining to ma-
terials and supplies, not involving costs or dis-
position, such as reports of unfilled requisi-
tions, authorities for additions to stock, store-
room records of requisitions, estimates of
future requirements, articles required by field
forces, records of material disbursement and re-
covery tickets used and on hand, and similar
records.3

(i) Records and reports of materials and supplies
issued to individuals or gangs of employees to
be accounted for when the materials and sup-
plies are applied or returned to stock.

See footnote (1) of this table.

Permanently.

Permanently.

3 years.

1 year.

Permanently.

3 years.

3 years.
Optional.

Optional after being accounted for.

Page 436

Description of accounts

GENERAL AND FINANCIAL Continued

PURCHASES AND SALES-Continued

73. Inventories of materials and supplies:

Period to be retained

(a) General inventories of materials and supplies 6 years. on hand, with record of adjustments between

accounts. (See item 20.)

(b) Stock cards, inventory cards, and other detail 1 year. records pertaining to the taking of inventories,

if abstracted into records covered by (a) above. (c) Minor inventories of materials and supplies on hand, and reports and memoranda relating thereto, if not used for adjustments.3

1 year.

(d) Records, reports, statements, and summaries of Optional. overstock items.

OPERATIONS

80. Contracts with subscribers and customers:

(a) Contracts and records thereof with subscribers,
employees, and others, for telephone service
and applications used in lieu of such contracts.
(b) Applications for telephone service for which con-
tracts have been executed.

(c) Contracts for private wires, time service, stock
and other market reports, and similar matters;
also applications and records pertaining to
such contracts.

(d) Diagrams pertaining to contracts covered by item
(c) above.

(e) Contracts with subscribers and others for adver-
tising space in directories and other publica-
tions issued by the carrier.

(f) Contracts between wireless companies and ship-
owners for wireless equipment and wireless
service.

(g) Applications for telephone service for which no
contracts have been executed.

(h) Contracts for lease of instruments, including re-
ceipts for instruments furnished under the
terms of such contracts.

81. Records of subscribers: 3

3 years after cancelation.

Optional.

3 years after cancelation.

Optional.

1 year after cancelation.

6 years after cancelation.

1 year.

3 years after cancelation.

Address lists and card records of subscribers by ad- Optional. dresses, names, or telephone numbers, and similar

lists and records of former subscribers.

82. Records of instruments:

Records and reports of instruments and equipment Optional.
furnished to subscribers and patrons and of instru-
ments and equipment on vacant premises, not
used to build up or correct ledger accounts.

See footnote (1) of this table.

Page 437