Section 460.2535. Additional plant account records; retention periods.  


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  • Rule 35. Summary sheets, distribution sheets, reports, statements, and papers that directly support debits and credits to utility plant accounts that are not covered by construction or retirement work orders and their supporting records shall be retained for a period of 10 years after clearance to the plant account if continuing plant inventory records are maintained; otherwise, 6 years after plant is retired.

History: 1979 AC; 1980 AACS.