Imágenes de páginas
PDF
EPUB

Item

No.

94

Description of records

Operations Continued

Miscellaneous operating records-Continued

g. Work programs, schedules, and assignments.

h. Basic detailed reports or records of time or work paid for.
i. Memoranda of work done and time spent thereon, made by em-
ployees preliminary to and for use in preparing detailed reports
or other records used as the basis for entries to accounts. (See
item 45-a-(2).)

J. Photographs, drawings, maps, or similar records of buildings or
other plant or equipment, floor plans or office layouts, used for
informational or administrative purposes only and not as property
records covered by item 39.

k. Underlying statistical records of messages, telephones, and other
data relative to volume of business or work performed, used as the
basis for preparation of administrative summaries, reports, studies,
etc., covered by items 85 or 101.

1. Reports and records of watch and surveillance service including
investigations of stolen property, robberies and frauds.

m. Accidents and damages.

n. Records of operations other than communications common car-
rier operations.

o. Telegraph carrier logs and records maintained of circuit failures,
substandard equipment and circuit functioning, line insulation
and other tests, customers' trouble calls, measurements and other
data regarding carrier pair, varioplex, subscriber, and other circuit
and equipment interruptions and failures, service, tests, observa-
tions, and other monitorial records and reports; and authorized
wire and circuit assignments.

p. Cable-ship and depot logs of ship operations, cable interruptions,
breaks, repairs and electrical measurements.

q. Confidential telegraph codes, official copies...

r. Number sequence records of telegraph messages transmitted or
otherwise handled.

95-99 [Reserved.]

100

101

102

103

Reports, statistics, and miscellaneous

Monthly, annual, and other periodic administrative, financial, and
statistical reports or statements regularly prepared to show the
results of operations for the period and the financial condition of
the company, for the information of officials. This includes the
regular balance sheet and income statements, reports of operating
revenues, expenses, and changes in plant, depreciation reserve,
and surplus accounts, and general statistical reports of (a) quan-
tities of plant owned or operated, (b) business handled, and (c) em-
ployees and wages:

a. Annual reports.

b Monthly and other periodic reports.
Miscellaneous statistical, narrative, and descriptive reports, state-
ments, analyses, studies, charts, summaries, or estimates, not pro-
vided for elsewhere in this List of Records, prepared for use by the
company's officials or other employees for administrative or informa-
tional purposes and not used as a basis for entries to accounts. (See
items 85, 94-k, and 104.)

Reports to stockholders:

a. Annual reports or statements.

b. Quarterly and other statements of earnings, etc. (See item 4-v.).
c. Stockholders' acknowledgements of receipt of reports and requests
for copies of reports.

d. Other correspondence with stockholders relative to reports and
statements furnished stockholders.

Reports to Federal and state regulatory commissions and other govern-
mental authorities. (See notes A and B to this item.):

a. Annual report to regulatory commissions presenting general
financial, operating, and statistical data.

b. Other regular financial, operating and statistical reports to regula-
tory commissions.

c. Special, occasional, and other reports:

(1) Reports of sales of securities and application of proceeds...................

(2) Other reports filed in compliance with rules or laws regulating
issuance or sale of securities.

Period to be retained

Optional, except as covered by item
21-e.

As provided for item 21-e.
Optional.

Do.

Do.

As provided for item 48-k.

As provided for item 13.

For the same periods as provided in this section for similar records. Optional, except as provided in item 44-1.

Optional.

Permanently.
Optional.

25 years.
6 years.
Optional.

Permanently.
6 years.
Optional.

As provided for items 4-0 and 25-b.

Permanently.

3 years after current year.

Permanently, except optiona after securities are redeemed, canceled, or otherwise retired.

Do.

Item
No.

103

Description of records

Reports, statistics, and miscellaneous-Continued

Reports to Federal and state regulatory commissions, etc.-Continued
c. Special, occasional, and other reports-Continued

(3) Reports of plant extensions, purchases, sales, and other plant
changes. (See item 43-a.)

(4) Reports to taxing authorities..

(5) Other reports to governmental authorities not otherwise pro-
vided for. (See item 10-d.)
NOTE A: Item 103 does not include administrative, financial, and
statistical reports prepared for use by the company's officials,
when copies are furnished to governmental authorities. Such re-
ports are covered by items 100 to 102, inclusive.

NOTE B: These reports shall be retained for any further period re-
quired by related statutes or regulations issued by the govern-
mental authorities to which the reports are made.

104 Supporting and working papers for reports:

105

106

a. Supporting and working papers, exclusive of records provided for
elsewhere in this List of Records. This item includes such state-
ments, summaries, work sheets, cross-references to sources, instruc-
tions for preparation of reports and other papers prepared in connec-
tion with the compilation of reports covered by items 100 to 103 as
are necessary to trace or verify such compilation.

Period to be retained

10 years.

Such period as may be prescribed by related governmental requirements; otherwise, 6 years after settlement of tax liability.

3 years.

Same period as the reports to which they relate.

b. Preliminary drafts, proofs, memoranda and other papers prepared Optional.
in connection with compilation of reports which are not necessary
to trace or verify such compilation.

Tabulating cards and similar media (see item 28) used in compiling or
assembling data for reports when the source records from which the
data are obtained and the resulting printed sheets or other summary
records are retained as provided in this List of Records. (See also
item 29.)

Other records:

a. Reports to securities exchanges, filed in accordance with regula-
tions of such exchanges.

b. Departmental records and eports 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.
c. Delegations of authority by officers or other employees, signature
cards, and records thereof except as provided for item 16-h.
d. Memoranda of and receipts for recordst emporarily removed from
files.

e. Receipts and other records pertaining to registered, insured, and
other mail; express; postage; and stationery and other office sup-
plies; not used as a basis for entries to accounts.

f. Receipts and records pertaining to delivery to employees of articles
to be returned or accounted for, such as badges, keys, tool kits, uni-
forms, instructions, safety paper, signature plates, etc.
g. Indexes of records not otherwise provided for in this section...
. 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.

1. Records of securities held for employees:

(1) Receipts for securities delivered to employees, except as covered
by item 106-m-(1).

(2) Other records.

J. Records related to employees' contributions to welfare, charity and
civic organizations, not provided for elsewhere.

k. Programs, papers, notes and related material pertaining to meet-
ings or conferences of administrative officials and other employees.

1. Tickler or reminder cards or notes..

m. Records as issuing agent for United States Savings bonds:

(1) Duplicate bond stubs or other record maintained in lieu thereof
(including receipts for bonds delivered).

Do.

25 years.
Optional.

1 year after authorization is super-
seded or canceled.

Optional after records have been
returned.
Optional.

Optional after articles have been returned or accounted for.

Until superseded or discontinued..
Optional.

6 years.

Optional.
Do.

Do.

Do.

Such period as may be prescribed by related governmental requirements; otherwise, 1 year.

(2) Applications and payroll deduction authorization records...... Such period as may be prescribed

(3) Other records...

n. Directives, authorizations, and orders from governmental authori
ties and related records resulting there from, not otherwise provided
for in this List of Records. (Note particularly items 4-a, 4-h, 5-a,
10-b, 10-d, 10-e. 11-d, 103, 104, and 105.)

by related governmental requirements; otherwise, optional.

(28 FR. 13200, Dec. 5, 1963, as amended at 30 F.R. 9544, July 30, 1965]

Do.

Do.

[blocks in formation]

(a) The sections in this part include requirements which have been promulgated under authority of sections 211 and 219 of the Communications Act of 1934, as amended, with respect to the filing by communication common carriers and certain of their affiliates of periodic reports and certain other data, but do not include certain requirements relating to the filing of information with respect to specific services, accounting systems and other matters incorporated in other parts of this chapter.

(b) Carriers becoming subject to the provisions of the several sections of this part for the first time, should, within thirty (30) days of becoming subject, file the required data as set forth in the various sections of the part. § 43.21

Annual reports of carriers and certain affiliates.

(a) Licensees in the Domestic Public Land Mobile Radio Services, communication common carriers having annual operating revenues in excess of $1,000,000, communication common carriers operating to overseas points or in the Maritime radio services and having annual operating revenues in excess of

$50,000, and certain companies (as indicated in paragraph (c) of this section) directly or indirectly controlling such carriers shall file with the Commission annual reports as provided in this section. Except as provided in paragraph (c) of this section, each annual report required by this section shall be filed not later than March 31 of each year, covering the preceding calendar year. It shall be filed on the appropriate report form prescribed by the Commission (see § 1.785 of this chapter) and shall contain full and specific answers to all questions propounded and information requested in the currently effective report forms. The number of copies to be filed shall be as specified in the applicable report form. At least one copy of the report shall be signed on the signature page by the responsible accounting officer. A copy of each annual report shall be retained in the principal office of the respondent and shall be filed in such manner as to be readily available for reference and inspection.

(b) Each

communication common carrier that has separate departments or divisions for the conduct of its common carrier operations and its noncarrier activities, shall file with the Commission a supplemental annual report with respect to its common carrier operations, exclusively, and a supplemental annual report applicable only to its non-carrier operations. Each such report shall be prepared on the basis of the accounting performed for the respective departments prior to elimination of intra-company items and shall be accompanied by a statement of consolidation and eliminations or other explanation showing how the consolidated report submitted in compliance with paragraph (a) of this section was developed. Each such supplemental report shall be completed in its entirety wherever applicable to the respective departments, except that any schedule or statement that would be an exact duplicate of the corresponding schedule or statement in the consolidated report may be omitted from the supplemental report if proper annotation is made.

(c) Each company, not of itself a communication common carrier, that directly or indirectly controls any communication common carrier having annual revenues in excess of $2,500,000 shall file annually with the Commission not later than the date prescribed by the Securities and Exchange Commission for

its purposes, two complete copies of the annual report Form 10-K (or any superseding form) filed with that Commission: Provided, however, That if no such report is filed with the Securities and Exchange Commission, such company shall file annual reports on the applicable report forms prescribed by this Commission.

[29 F.R. 13214, Dec. 5, 1963, as amended at 31 F.R. 747, Jan. 20, 1966]

§ 43.31

Monthly reports of communication common carriers.

Each telephone common carrier which had operating revenues for the preceding year in excess of $1,000,000 and each other communication common carrier which had operating revenues for the preceding year in excess of $250,000 shall file with the Commission, within forty (40) days after the end of each calendar month, two certified copies of a report for that month. A copy of each such report shall be retained in the principal office of the carrier and shall be filed in such manner as to be readily available for reference and inspection. The monthly reports shall be submitted on report forms which are prescribed and furnished (or approved) by the Commission and shall contain all the information called for therein.

[blocks in formation]

(a) Each communication common carrier which had operating revenues for the preceding year in excess of $1,000,000 shall, within thirty (30) days after the adoption of a plan (or within thirty (30) days of first becoming subject to this section, if such a carrier has adopted a plan), furnish the Commission with the following information (see, however, § 43.01):

(1) A copy of the text (or if a text does not exist, a comprehensive outline) of each plan adopted by the respondent (or to which the respondent is a party) covering pensions or annuities, sick benefits, disability benefits, death benefits, termination allowances, life insurance, or any other benefit paid or payable, other than those required by law and other than those (excluding pensions and annuities) contracted for with a nonaffiliated insurance company, to active, retired, or former employees or to their representatives or beneficiaries, the cost of which is borne in whole or in part by the respondent, together with the effective date thereof;

(2) The facts, if any, that, in the respondent's judgment, establish a contractual relationship requiring the payment of any pensions or benefits under any plan reportable under this section;

(3) A copy of each declaration of trust or other arrangement under which any pension or benefit fund has been established;

(4) A statement explaining in detail the actuarial or other basis for determining the amounts to be paid into a trust or other similar fund that has been established to provide for future pension or benefit payments;

(5) The plan of accounting for each type of pension and benefit paid or to be paid for which provision has been made or is being made in the accounts.

(b) In the event of a change (including abolishment) in any item specified in paragraph (a) of this section, the carrier shall, within thirty (30) days after the date of adoption of such change, file with the Commission a supplemental statement with respect to the change: Provided, however, That, in the event a change is proposed, or has been made, with respect to pensions accounted for on the accrual basis (except those covered by contracts with insurance companies) that will involve or produce changes in the amounts periodically entering any account for any reason other than a change in the amount of a payroll, a supplemental statement covering the proposed changes and indicating the estimated effect upon the accounts shall, unless otherwise directed or approved by the Commission, be filed at least thirty (30) days prior to the last day of the month in which the effect of the changes are first to be reflected in the accounts.

(c) Nothing in this section shall be construed as in any way modifying the requirements of any uniform system of accounts prescribed by the Commission. [28 F.R. 13214, Dec. 5, 1963, as amended at 33 F.R. 17687, Nov. 27, 1968]

§ 43.43 Reports of proposed changes in depreciation rates.

(a) Each communication common carrier which had operating revenues for the preceding year in excess of $1,000,000 shall, before making any change in the depreciation rates applicable to its operated plant, file with the Commission a report furnishing the data described in the subsequent paragraphs of this section, and also comply with the other requirements thereof.

(b) Each such report shall contain the following:

(1) A schedule showing for each class and subclass of plant (whether or not the depreciation rate is proposed to be changed) an appropriate designation therefor, the depreciation rate currently in effect, the proposed rate, and the service-life and net-salvage estimates underlying both the current and proposed depreciation rates;

(2) An additional schedule showing for each class and subclass, as well as the totals for all depreciable plant, (i) the book cost of plant at the most recent date available, (ii) the estimated amount of depreciation accruals determined by applying the currently effective rate to the amount of such book cost, (iii) the estimated amount of depreciation accruals determined by applying the rate proposed to be used to the amount of such book cost, and (iv) the difference between the amounts determined in subdivisions (ii) and (iii) of this subparagraph;

(3) A statement giving the reasons for the proposed change in each rate;

(4) A statement describing the method or methods employed in the development of the service-life and salvage estimates underlying each proposed change in a depreciation rate; and

(5) The date as of which the revised rates are proposed to be made effective in the accounts.

(c) When the change in the depreciation rate proposed for any class or subclass of plant (other than one occasioned solely by a shift in the relative investment in the several subclasses of the class of plant) amounts to twenty percent (20%) or more of the rate currently applied thereto, or when the proposed change will produce an increase or decrease of one percent (1%) or more of the aggregate depreciation charges for all depreciable plant (based on the amounts determined in compliance with paragraph (b) (2) of this section), the data required by paragraph (b) of this section shall be supplemented by copies of the underlying studies, including calculations and charts, developed by the carrier to support service-life and netsalvage estimates: Provided, however, That if compliance with this requirement involves submittal of a large volume of data of a repetitive nature, only a fully illustrative portion thereof need be filed. (d) Each report shall be filed in duplicate and the original shall be signed by

the responsible official to whom correspondence related thereto should be addressed.

(e) Unless otherwise directed or approved by the Commission, the following shall be observed: Proposed changes in depreciation rates shall be filed at least ninety (90) days prior to the last day of the month with respect to which the revised rates are first to be applied in the accounts (e.g., if the new rates are to be first applied in the depreciation accounts for September, they must be filed on or before July 1); and such rates may be made retroactive to a date not prior to the beginning of the year in which the filing is made: Provided, however, That in no event shall a carrier for which the Commission has prescribed depreciation rates make any changes in such rates unless the changes are prescribed by the Commission.

(f) Any changes in depreciation rates that are made under the provisions of paragraph (e) of this section shall not be construed as having been approved by the Commission unless the carrier has been specifically so informed.

[28 F.R. 13214, Dec. 5, 1963, as amended at 30 F.R. 3223, Mar. 9, 1965]

§ 43.51 Contracts and concessions.

(a) Each communication common carrier shall file with the Commission, within thirty (30) days of execution (or within 30 days of a carrier first becoming subject to the provisions of this section), a copy of each contract, agreement, concession, license, authorization, or other arrangement to which it is a party with respect to communication traffic affected by the Communications Act of 1934, as amended, relating to the following:

(1) The exchange of services between such carrier and any carrier not subject to the act;

(2) The interchange or routing of traffic and matters concerning rates, division of tolls, or the basis of settlement of traffic balances; or

(3) Rights granted to the carrier by any foreign government for the landing, connection, installation, or operation of cables, land lines, radio stations, offices, or for otherwise engaging in communication operations.

(b) A copy of each modification, amendment, or cancellation of any instrument required to be filed under the provisions of paragraph (a) of this section shall likewise be filed within thirty (30) days after execution.

« AnteriorContinuar »