Description of accounts GENERAL AND FINANCIAL-Continued STATISTICS-continued 110. Reports to I. C. C., etc.—Continued. (e) Reports regarding expenditures of proceeds from (f) Other reports, file copies of, and supporting 111. Reports to stockholders: (a) Annual reports or statements to stockholders, file copies of, and supporting papers. (b) Written requests for copies of, and acknowledgements of receipt of, reports to stockholders.3 112. Monthly, annual, or other periodical financial reports or statements, comparative or otherwise, and supporting papers.11 113. Working papers (i. e., preliminary drafts, memoranda, etc.) prepared in connection with the compilation of reports and statements covered by items 110, 111, and 112, but which are not necessary to directly support such reports and statements. (See note following item 112.) Period to be retained Permanently. 6 years. Permanently. Permanently. 6 years. Optional. 114. Miscellaneous statistical reports, statements, and Optional. 115. Tabulating cards: Tabulating cards used in the compilation of 1 year. are transcribed to other records covered by MISCELLANEOUS 120. Telephone directories: 12 (a) File copies of telephone directories of the 3 years. (b) Surplus and other copies of telephone direc- Optional. in item (a) above. See footnote (1) of this table. "The supporting papers referred to in items 110, 111, and 112, are the separate detailed reports and statements, not elsewhere provided for herein, which are essential to a verification and analysis of the reports, etc., referred to in those items. 12 Exempted by Order 14-A, FCC, Telephone Division, Apr. 8, 1936 from the suspension of these rules by Order 14, FCC, Telephone Division, Mar. 23, 1936. (See $42.62.) Page 443 Description of accounts GENERAL AND FINANCIAL-Continued MISCELLANEOUS-continued 120. Telephone directories-Continued. (c) Summaries, data, and miscellaneous records of directories. 121. Instructions to employees and others: (a) Books and circulars of instruction to employees and others, in the general file of the department in which the complete official file is maintained, except as provided for in item 124. Period to be retained Optional. 6 years after expiration or cancelation. (b) Circulars and notices of instructions to employ- Optional. 122. Records of auxiliary and other operations: 13 123. Benefit, hospital, and insurance departments: 124. Data on destruction of records: 6 years. 1 year. (a) Written authorities, cancelation of authorities, Permanently. (b) Records and memoranda relating to the prepa- 125. Records of employees: Optional. (a) Employees service records and rosters, showing 1 year. (b) Applications for employment, schedules of work- See footnote (1) of this table. Optional. 13 Ledgers, journals, abstracts, reports, vouchers, etc., shall be retained for the same periods as are provided for similar documents elsewhere in these regulations. 14 The records supporting the receipt and disbursement of funds shall be retained for the same periods as are provided for similar records elsewhere in these regulations. Page 444 Description of accounts GENERAL AND FINANCIAL-Continued MISCELLANEOUS-continued 126. Other miscellaneous records: (a) Records, reports, and statements pertaining to construction or maintenance work performed by the carrier for others. (b) Records and reports pertaining to motor and other vehicles and their equipment, such as tires, oil, gasoline, and batteries, when such records, and reports are not used in determining charges or credits to the accounts of the company.3 Period to be retained For the periods pre- (c) Receipts for records and papers temporarily re- Optional. moved from file, when records and papers have been returned.3 (d) Receipts and records pertaining to delivery of | Optional. Records of postage stamps received in payment | Optional. chased, when not necessary to support (q) Transmittal lists or forms used for indicating Optional. ment to another, provided such lists or forms See footnote (1) of this table. Page 445 Description of accounts GENERAL AND FINANCIAL-Continued MISCELLANEOUS-continued 127. Duplicate accounts, records, and memoranda: Duplicate copies of accounts, records, and memoranda listed in these regulations, if all information on such duplicates is contained on the originals or other copies retained, and if such duplicates are not specifically provided for in these regulations. (See § 42.53.) is 128. Correspondence: (a) Correspondence and records thereof relating to subjects listed in items 1 to 127, inclusive.18 (b) Stenographers' notebook and phonograph and other mechanical device records.3 (c) Extra copies of letters, etc., used for tracing or following up correspondence, or for other purposes, if original or other copies are retained as provided for in item (a) above.' Period to be retained Optional. For the period prescribed for the item to which it relates. Optional. Optional. (d) Operators' copies of telegrams, including relay Optional. See footnote (1) of this table. 15 Exempted by Order 14-B, FCC, Telephone Division, May 6, 1936 from the suspension of these rules by Order 14, FCC, Telephone Division, Mar. 23, 1936. (See § 42.62.) 16 See footnote (15) of this table. *+ [Rule 20] 42.62 Special provision relating to telephone companies. All accounts, records, and memoranda listed in § 42.61 shall be retained until otherwise authorized or ordered by this Commission in so far as the same shall relate to telephone companies subject to the rules in this part governing destruction of records. (Sec. 220 (e), 48 Stat. 1079; 47 U.S.C. 220 (e)) [Order 14, FCC, Telephone Division, Mar. 23, 1936, 1 F.R. 459] PART 43-FILING OF CONTRACTS, PERIODIC REPORTS, ETC. Page 446 Telephone companies having specified annual operating revenues required to file. **For statutory and source citations, see note to § 42.1. Section 43.1 Information to be supplied. Every common carrier by wire or radio subject to the Communications Act of 1934 shall at the time, or within the limits of time, hereinafter stipulated, supply the following information: (a) Irrespective of the plan of related accounting now or at any time pursued, copies of the text (or if such does not exist, a comprehensive outline) of the original plan (adopted by respondent or to which respondent is or was a party) for pensions, sick benefits, disability benefits, death benefits, termination allowances, or any other benefits, paid or payable to active or retired employees, their representatives or beneficiaries; together with copies of the text, the dates, and effective dates of all amendments, modifications, abolishments, or other changes in all such plans as now are, or have been at any time, in force. (b) In connection with every such benefit plan, further detailed copies or (only when the word "copies" is not appropriate) statements; (1) on original basis and (2) with respect to the content, dates and effective dates of all amendments, modifications, abolishments, and other changes; in the following particulars: (i) The facts, if any, that in the respondent's judgment establish a contractual relationship requiring the payment of pensions or other benefits. (ii) The declaration of trust under which a pension or other benefit fund, if any, has been established. (iii) The actuarial formulae (or processes stated in simplified form) governing the creation and continuation of each such trust or other similar fund or provident or other similar reserve as may be or has been established with a view to the payment of pensions or other benefits. (iv) The plan of accounting for each of the types of benefits (a) paid or (b) regarding the eventual payment of which provision has been made in the accounts.** *§§ 43.1 to 43.6, inclusive, issued under the authority contained in secs. 4 (1), 219, 220, 48 Stat. 1068, 1077, 1078; 47 U.S.C. 154 (i), 219, 220. †The source of §§ 43.1 to 43.6, inclusive, is Order 34, Federal Communications Commission, Feb. 21, 1938, 3 F.R. 500. 43.2 Time of filing responses; changes. With respect to all the foregoing matters (§ 43.1), other than future changes, responses shall be filed within the 30 days next following the 21st day of February, 1938; and with respect to every future change (in a benefit plan, Page 447 |