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Michigan Administrative Code (Last Updated: November 16, 2016) |
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Department LR. Licensing and Regulatory Affairs |
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Public Service Commission |
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Chapter Preservation of Records of Electric, Gas, And Water Utilities |
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Part 2. SCHEDULE OF RECORDS AND PERIODS OF RETENTION |
Section 460.2520. General and subsidiary ledgers; retention periods.
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Rule 20. The following ledger records shall be retained for the periods listed:
(a) ) General ledgers. 50 years.
(b) Ledgers subsidiary or auxiliary to general ledgers, except ledgers provided for elsewhere.
50 years.
(c) Indexes to general ledgers. 50 years.
(d) Indexes to subsidiary ledgers except ledgers provided for elsewhere.
50 years.
(e) Trial balance sheets of general and subsidiary ledgers.
2 years.
History: 1979 AC; 1980 AACS.