Item
No.

Description of records

Operations Continued

Period to be retained

74 Tariffs, rate schedules, and other rate authorities-Continued
c. Other copies of tariffs, rate sheets, maps, etc., used in computing Optional.
or checking charges shown on service orders or other billing authori-
zations and tables or other records used in computing or quoting
message charges, taxes, fractional monthly service charges, etc.

75

76

d. Requests and receipts for copies of tariffs, rate sheets, etc., in-
quiries and copies of replies relative to rates.

e. Copy of each concurrence in tariffs or other rate authorities filed
with regulatory bodies.

1. Working papers, rate studies, and memoranda in connection with
the compilation of tariffs, rate sheets, etc., or rate proposals pub-
lished or filed with regulatory authorities.

g. Rate studies, cost memoranda, rate proposals and quotations re-
lating to specially engineered or assembled facilities or services for
which the special charges involved are not specifically stated in
tariffs or other rate authorities.

h. Rate studies, correspondence and memoranda related thereto not
covered by items 74-f and 74-g.

Customers' deposits with telephone carriers:

Do.

6 years after cancellation or super. sedure.

3 years after rate becomes effective or rate proposal is denied.

3 years after charge becomes effective; if superseded or withdrawn, optional.

As provided for item 25-b.

a. Copy of contracts or agreements covering customers' deposits... 1 year after deposit is refunded,

b. Memorandum stubs or other records used to report customers'
deposits.

c. Card, book, or other continuing record of customers' deposits and
related interest.

d. Receipts (including paid voucher checks and voucher drafts) for
deposits refunded and for interest paid.

Customers' billing and other accounts receivable records:

a. Record of service and equipment or other continuing record of
services or facilities furnished:

(1) Used as a basis for billing only...

(2) Used as a record of location and physical characteristics of
plant. (See item 39.)

b. Continuing records of telephone local message or measured service
usage by individual customers' accounts. (See item 73-b for de-
tailed records.)

c. Continuing settlement records of individual public and semi-pub-
lic telephone accounts.

d. Individual account billing instructions, including local and toll
message guide cards and toll billing instruction cards and other
office memoranda used in preparing and mailing telephone bills.
e. Records of individual accounts with customers and collectors, in-
cluding ledgers or records used in lieu thereof such as accounting
stubs or copies of bills or statements issued.

1. Telephone carrier records of accounts with miscellaneous debtors
other than customers and collectors, including bill ledgers or copies
of bills. (See item 45-a-(9).)

g. Detailed records of adjustments of customers' accounts, including
authorizations for refunds, adjustment vouchers, or other au-
thorizations to correct charges due to errors, service failures, etc.:
(1) Telephone carriers..

(2) Telegraph carriers..

h. Uncollectible vouchers or other authorizations for writing off cus-
tomers' accounts and other records and reports pertaining thereto.
1. Work papers used by telephone carriers in developing estimates of
unbilled revenues and accounts receivable.

J. Record or register of bills by telegraph carriers and summaries of
distribution of credits through bills:

(1) If posted direct to general ledger.
(2) If used in preparing journals..

k. Telegraph carrier record of installment repayments and balances
with individual employees related to company financed loans.

1. Work papers used by telegraph carriers in development of esti-
mates of uncollectible charges.

m. Copy of complaint incident to suing on uncollected account of
telegraph carrier.

n. Telephone tickets, original telegrams or other detailed records of
telegraph carriers bearing charge information.

o. Telegraph carrier record of accounts with miscellaneous debtors
other than customers, including bill ledgers or copies of bills.

applied to customer's account or otherwise disposed of.

As provided for item 77-a.

6 years after deposit is refunded or service is discontinued.

6 years.

For active accounts, 3 years after
record is superseded; for discon-
tinued accounts, 1 year.
For active accounts, 3 years after
record is superseded; for discon-
tinued services, 6 years after
service is disconnected.

1 year after record is superseded or
retired from active file.

Do.
Optional.

1 year after payment or other disposition of account or accounts covered by each stub or other individual record.

3 years after payment or other disposition of account.

1 year.

3 years.
6 years.

6 years after estimate is superseded.

Permanently.
3 years.
Do.

3 years after estimate is superseded.

10 years after completion of proceeding.

6 months.

1 year after payment or other dispo. sition of account or accounts coV. ered by each stub or other indi. vidual record.

Item
No.

77

78

Description of records

Operations Continued

Collection reports and records:

8. Bill or memorandum stubs representing payments by customers
or others, itemized lists, collection notices, coin telephone collec-
tion stubs, and other detailed reports or records of collections of
revenues, accounts receivable, and miscellaneous cash receipts
(including receipts from dining rooms and vending machines):
(1) Used as a basis for entries to accounting records and summa-
rized or detailed in daily or other periodic cash reports. (See
item 17-a.)

(2) Used as a basis for administrative records or collection treat-
ment of individual accounts.

b. Remittance or transmittal lists or forms (including adding ma-
chine tapes) covering records included under item 77-a-(1), used as
a basis for entries to accounting records or summaries. (See items
24-c and 25-d.)

1 year.

Period to be retained

Optional.

3 years.

c. Coin_telephone collection route sheets, records of coin telephone Optional
keys, locks, and seals, and other records and reports relative to coin
telephone collections used for administrative purposes only.

d. Records of individual accounts used only in administration of col-
lections, including records of credit ratings, classifications or inves-
tigations. (See item 76-e.)

e. Records of credit cards issued.

j. Interdepartmental notices of bank deposits. (See item 16-a for
notices from depositaries.)

k. Subsidiary cash records or cash books covering collections of
revenues and accounts receivable from customers and others:
(1) Used to summarize reports of cash receipts (see items 17-a,
69-a-(2), 77-b, and 81-a) for preparation of journal entries.
(2) Used as detailed records of collections from customers or others.
1. Receipts and other records covering handling and transportation
of funds collected; collection office memoranda of collections, de-
posits, and remittances; and miscellaneous administrative records
pertaining to collection of revenues, accounts receivable and mis-
cellaneous cash receipts; not used as a basis for entries to accounting
records. (See items 16-a, 17-a, 76-e, and 77-8-(1).)

m. Telegraph carrier inter-office memoranda of individual items
collected, together with required accounting controls.
Free or partially free service by telephone carriers (for telegraph car-
riers, see item 65):

a. Records of individual authorizations, such as franks, issued for
free or partially free service.

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.

(2) Authorizations covering only specified messages or other spe-
cific charges.

c. Requests for franks and void, unused, or unissued franks, and
records thereof.

d. Tickets covering messages handled free or at reduced rates:
(1) When significant data (see Part 41 of this chapter) thereon
are shown on other records.
(2) Otherwise..

Do.

1 year after expiration or cancellation.

99-205-69- -30

a. Copies of tax returns and supporting statements filed with taxing Such period as may be prescribed authorities.

Item
No.

Description of records

Period to be retained

Operations Continued

83 Telephone directories-Continued

84

85

.86

87

d. Authorizations for directory listings or special treatment thereof.
e. Agreements with customers or others for leasing of directories..
1. Contracts or agreements covering printing of directories, procure-
ment of paper and other materials, sale by others of advertising in
directories, delivery of directories, and sale or disposal of obsolete
directories.

g. Contracts or agreements with customers or other advertisers for
sale of advertising in directories.

h. Directory price lists, delivery records, administrative records and
reports relating to lease, sale or purchase of directories and supplies
therefor, and miscellaneous records incident to preparation and
issuance of directories, not used as the basis for entries to accounts.
1. Prospect lists, memoranda, schedules of advertising rates, and
other administrative records and reports pertaining to canvassing
for and sale of directory advertising, not used as the basis for entries
to accounts.

1. Billing authorizations for directory advertising or directories sold..
k. Billing and account records of charges for directory advertising...

1. Records of prepaid directory expenses and accounting distribu-
tions of directory expenses.

m. Memoranda of individual directory errors...-------
Advertising and information:

a. Copies of advertisements or other records of advertising in news-
papers, magazines, and other publications, showing name of publi-
cation, nature of advertisement, etc.

b. Other public information material, including press releases, book-
lets, radio programs, films, etc.

c. Correspondence and memoranda related to requests from public
for information material, historical and scientific data, and expla-
nations of company's policies or practices. (See item 74-d.)
d. File copies and circulation records of publications issued by the
company and other distribution lists for release of information
material.

e. Administrative studies or other records of material and services or
advertising media used in operation of advertising and information
services.

f. Studies, surveys, analyses, correspondence, and memoranda used
in developing material for advertising and information purposes.
g. File copies of publications, films, and other information material
issued to employees.

h. Contracts and agreements in connection with advertising and
information services.

1. Copyright applications and certificates.

Administrative summaries, reports (exclusive of those covered by item
100), studies, analyses, plans, work programs, estimates, charts and
similar records of results, performance, personnel, and working
practices or conditions, etc., used for administrative purposes only
and not as a basis for entries to accounts or other records required to
be retained for a period specified in this List of Records, together
with related supporting and working papers not separately provided
for in this section. This includes such records related to volume of
business, operating loads and other work volumes, production, and
quality: force requirements and adjustment, work schedules and
assignments, service observation and results, employment, training,
organization, working conditions, salary and wage schedules, acci-
dent prevention, and other administration of personnel and work per-
formance: studies of new or improved methods; and departmental
administrative expense reports, analyses, budgetary studies and
estimates. (See items 22, 23, 47, 48, 94-k, 100 to 104, and 106-b.)
Telegraph carrier settlements with other communication carriers (for
telephone carriers, see item 80):

a. Records pertaining to settlement of revenues and other charges
with other communication carriers.

b. Statements, summaries and memoranda pertaining to the record
of messages interchanged if summarized in records covered by
item 86-a.

Telegraph carrier settlements with transportation carriers:

a. Monthly, annual or other periodical settlement with transporta-
tion companies made in accordance with contracts or agreements.
b. Summary reports of receipts and expenditures at offices on lines
of transportation companies.

90

91

92

93

94

b. Start and stop orders..

c. Bulletins relative to special services.

d. Tariff rate schedules and other rate authorities as provided in
items 10-e and 74.

e. Contracts with commodity and other exchanges and other news
sources (as provided in item 6-j).

1. Summary statement covering settlements with news sources......
Time services of telegraph carriers:

a. Service order copies, billing authorizations and reporting schedules.

b. Catalogs and other rental lists and advices.

c. Contracts with clock manufacturer (as provided in item 6-j).

d. Summary settlements with clock manufacturer pertaining to
division of collections and expense.

e. Reporting schedules and other detail if summarized as provided
in item 90-d.

1. Record of settlements with forwarding banks, other agents and
foreign administrations.

g. Summaries and detailed records incident to and resulting from
authentication of payment of individual transactions.

h. Record of unpaid orders....

Remittance orders of telegraph carriers:

a. Record of orders sold and of drafts or checks issued in exchange for
funds deposited, and summaries or other detailed records incident
to accounting analysis and controls.

b. Drafts or checks sold or exchanged..

Express orders and travelers' cheques issued by telegraph carriers:
a. Contract with American Express. (See item 6-j.)..

b. Accounting summaries and detailed records necessary to establish
basis for settlement with Express Company.

c. Statements, summaries and memoranda pertaining to settlements
with Express Company if summarized in records covered by item
93-b.

Miscellaneous operating records:

a. Telephone traffic peg counts:

(1) Summaries showing totals by offices, areas, etc...

(2) Detailed records of peg counts for which totals of significant
data are shown on summaries covered by item 94-a-(1).

b. Records used for traffic information, intercepting, routing, or
other handling of telephone calls.

c. Maps, drawings, reports, and other records of subscriber plant
facilities, trunks, circuits, or other plant available for assignment or
assigned. (See item 44-f.)

d. Telephone traffic and commercial engineering records.....

e. Tickets, correspondence, memoranda of telephone directory er-
rors, or other records of complaints or criticisms from customers or
telephone directory advertisers, together with records of investi-
gation and disposition thereof, related to:

(1) Claims of damages due to service fault.

(2) Claims of overcharges, whether or not resulting in refunds or
adjustments of accounts receivable. (See item 76-g.)

(3) Not involving claims of damages or overcharges.

f. Copies of purchase orders, requisitions, transfer reports, returned
material notices, sale or junk orders, or other records of furniture
and other office or work equipment, material and supplies, sta-
tionery, or office supplies used only in administration of such prop-
erty or activities, not as a basis for entries to accounts or property
records. (See items 55, 56, and 58.)

For the same periods prescribed under item 68 for comparable records pertaining to messages.

As separately provided for in this section.

Do.
Do.

6 months.

1 year after expiration.
Optional.

3 years.

Do.
Permanently.

Optional.

3 years.

6 years after termination.
6 years.

1 year.

Do.
Optional.

Do.

Until record is superseded or is retired from active file.

As provided for items 42, 43, 85, 106-b, 106-h or other item applicable to particular record.

As provided for item 13-a.
1 year.

Optional.
Do.