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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 460.2541. Depreciation and depletion reserve records; retention periods.
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Rule 41. The following records of reserve for depreciation and depletion of utility plant shall be retained for the periods listed:
(a) ) Detailed records or analysis sheets that segregate the depreciation reserve according to functional classification of plant.
25 years.
(b) Records that support computation of depreciation and depletion expense of utility plant, including such data as life and salvage studies.
25 years.
History: 1979 AC; 1980 AACS.