Part 2. SCHEDULE OF RECORDS AND PERIODS OF RETENTION


Section 460.2511. Capital stock records; retention periods.
Section 460.2512. Debt security records; retention periods.
Section 460.2513. Authorization records from regulatory bodies for issuance of securities; retention periods.
Section 460.2514. Copies of registration statements and other data filed with the securities and exchange commission; retention periods.
Section 460.2515. Proxies and voting lists; retention periods.
Section 460.2516. Minute books; retention period.
Section 460.2517. Title papers, charters, franchises, licenses, formal orders; retention periods.
Section 460.2518. Permits; retention periods.
Section 460.2519. Contracts and agreements; retention periods.
Section 460.2520. General and subsidiary ledgers; retention periods.
Section 460.2521. Journals; retention period.
Section 460.2522. Journal vouchers and entries; retention periods.
Section 460.2523. Cash books; retention periods.
Section 460.2524. Vouchers and voucher registers; retention periods.
Section 460.2525. Rescinded.
Section 460.2526. Accounts receivable; retention periods.
Section 460.2527. Records of securities; retention period.
Section 460.2528. Insurance records; retention periods.
Section 460.2529. Tax records; retention periods.
Section 460.2530. Accountants and auditor reports; retention periods.
Section 460.2531. Automatic data processing record; retention periods.
Section 460.2532. Plant ledgers; retention periods.
Section 460.2533. Construction ledgers, work orders, and supplemental records; retention periods.
Section 460.2534. Retirement ledgers, work orders, and supplemental records; retention periods.
Section 460.2535. Additional plant account records; retention periods.
Section 460.2536. Appraisals and valuations; retention period.
Section 460.2537. Maps; retention period.
Section 460.2538. Construction project engineering records; retention period.
Section 460.2539. Utility plant contracts and agreements; retention periods.
Section 460.2540. Account reclassification records; retention period.
Section 460.2541. Depreciation and depletion reserve records; retention periods.
Section 460.2542. Statements of funds and deposits: retention periods.
Section 460.2543. Deposit records; retention periods.
Section 460.2544. Receipt and disbursement records; retention periods.
Section 460.2545. Customer service applications and contracts; retention periods.
Section 460.2546. Rate schedules; retention periods.
Section 460.2547. Customer guarantee deposit records; retention periods.
Section 460.2548. Meter reading sheets and records; retention periods.
Section 460.2549. Charts and demand meter record cards; retention period.
Section 460.2550. Miscellaneous billing data; retention periods.
Section 460.2551. Revenue summaries; retention. periods.
Section 460.2552. Customer ledgers and records used in place of ledgers; retention periods.
Section 460.2553. Merchandise sales accounting and collecting records; retention periods,
Section 460.2554. Collection reports and records; retention periods.
Section 460.2555. Customer account adjustments; retention periods.
Section 460.2556. Uncollectible accounts and customer credit records; retention periods.
Section 460.2557. Payroll records; retention periods.
Section 460.2558. Assignments, attachments, and garnishments; retention period.
Section 460.2559. Personnel records; retention periods.
Section 460.2560. Welfare and pension records; retention periods.
Section 460.2561. Instructions; retention periods.
Section 460.2562. Organization diagrams and charts; retention period.
Section 460.2563. Purchase records; retention periods.
Section 460.2564. Material ledgers; retention periods.
Section 460.2565. Records of materials and supplies received and issued; retention periods.
Section 460.2566. Records of sales of scrap and materials and supplies; retention periods.
Section 460.2567. Inventories of materials and supplies; retention periods.
Section 460.2568. Electricity production records; retention periods.
Section 460.2568a. Gas production records; retention periods.
Section 460.2568b. Water supply purification and pumping records; retention periods.
Section 460.2569. Electricity transmission and distribution records; retention periods.
Section 460.2569a. Gas transmission and distribution records; retention periods.
Section 460.2569b. Rescinded
Section 460.2570. Customer service records; retention periods.
Section 460.2571. Records of operations other than utility operations; retention period.
Section 460.2572. Statistics; retention periods.
Section 460.2573. Stockholder records; retention periods.
Section 460.2574. State and federal regulatory commission records; retention periods.
Section 460.2575. Miscellaneous statistical records; retention period.
Section 460.2576. Tabulating cards; retention period.
Section 460.2577. Maintenance records; retention periods.
Section 460.2578. Budgets and other forecast records; retention period.
Section 460.2579. Injury and damage records; retention periods.
Section 460.2580. Correspondence records; retention periods.
Section 460.2581. Miscellaneous records; retention periods.
Section 460.2582. Records of predecessors and former associates; retention period.