18CFR Part 225 (2015)

Federal Energy Regulatory Commission
B. Maintenance expenses on office
furniture and equipment used elsewhere than in general, commercial and
sales offices shall be charged to the following accounts:
Manufactured Gas Production, accounts 708,
742
Natural Gas Production and Gathering, account 769
Natural Gas Production
Extraction, account 791
Underground Storage, account 837
Local Storage, account 846.2
Transmission Expenses, account 867
Distribution Expenses, account 894
Merchandising and Jobbing, account 416
Garage, Shops, etc.—appropriate clearing account, if used.
NOTE: Maintenance of plant included in
other general plant equipment accounts
shall be included herein unless charged to
clearing accounts or to a particular functional maintenance expense indicated by the
use of the equipment.

PART 204—NOTE [RESERVED]
NOTE: For the Uniform System of Accounts
for Natural Gas Companies subject to the
Natural Gas Act, see part 201 of this subchapter. (Order 390, 49 FR 32526, Aug. 14, 1984;
50 FR 5745, Feb. 12, 1985)

PART
225—PRESERVATION
OF
RECORDS OF NATURAL GAS
COMPANIES
Sec.
225.1 Promulgation.
225.2 General instructions.
225.3 Schedule of records and periods of retention.
AUTHORITY: 15 U.S.C. 717–717w, 3301–3432; 16
U.S.C. 792–828c; 42 U.S.C. 7101–7352; E.O. 12009,
3 CFR 1978 Comp. p. 142.

§ 225.1 Promulgation.
This part is prescribed and promulgated as the regulations governing the
preservation of records by natural gas
companies subject to the jurisdiction
of the Commission, to the extent and
in the manner set forth therein.

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[Order 617, 65 FR 48160, Aug. 7, 2000]

§ 225.2 General instructions.
(a) Scope of this part. (1) The regulations in this part must apply to all
books of account and other records prepared by or on behalf of the natural gas

§ 225.2
company. See item 40 of the schedule
for those records that come into possession of the natural gas company in
connection with the acquisition of
property, such as purchases, consolidation, merger, etc.
(2) The regulations in this part
should not be construed as excusing
compliance with other lawful requirements of any other governmental body,
Federal or State, prescribing other
record keeping requirements, or for
preservation of records for periods
longer than those prescribed in this
part.
(3) To the extent that any Commission regulations may provide for a different retention period, the records
should be retained for the longer of the
retention periods.
(4) Records other than those listed in
the schedule may be destroyed at the
option of the natural gas company:
Provided, however, That records which
are used in lieu of those listed shall be
preserved for the periods prescribed for
the records used for substantially similar purposes. And, provided further,
That retention of records pertaining to
added services, functions, plant, etc.,
the establishment of which cannot be
presently foreseen, shall conform to
the principles embodied herein.
(5) Notwithstanding the provisions of
the Records Retention Schedule, the
Commission may, upon the request of
the company, authorize a shorter period of retention for any record listed
therein upon a showing by the company that preservation of such record
for a longer period is not necessary or
appropriate in the public interest or for
the protection of investors or consumers.
(b) Designation of supervisory official.
Each natural gas company subject to
the regulations in this part shall designate one or more persons with official responsibility to supervise the natural gas company’s program for preservation and the authorized destruction
of its records.
(c) Protection and storage of records.
The natural gas company shall provide
reasonable protection for records subject to the regulations in this part
from damage by fires, floods, and other
hazards and, in the selection of storage

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§ 225.2

18 CFR Ch. I (4–1–15 Edition)

spaces, safeguard the records from unnecessary exposure to deterioration
from excessive humidity, dryness, or
lack of proper ventilation.
(d) Record storage media. Each natural
gas company has the flexibility to select its own storage media subject to
the following conditions.
(1) The storage media must have a
life expectancy at least equal to the
applicable record retention period provided in § 225.3 unless there is a quality
transfer from one media to another
with no loss of data.
(2) Each natural gas company is required to implement internal control
procedures that assure the reliability
of and ready access to data stored on
machine readable media. Internal control procedures must be documented by
a responsible supervisory official.
(3) Each transfer of data from one
media to another must be verified for
accuracy and documented. Software
and hardware required to produce readable records must be retained for the
same period the media format is used.
(e) Destruction of records. At the expiration of the records retention period,
natural gas companies may use any appropriate method to destroy records.
(f) Premature destruction or loss of
records. When records are destroyed or
lost before the expiration of the prescribed period of retention, a certified
statement listing, as far as may be determined, the records destroyed and describing the circumstances of accidental or other premature destruction
or loss must be filed with the Commission within ninety (90) days from the
date of discovery of the destruction.
(g) Schedule of records and periods of
retention. (1) Records related to plant in
service must be retained until the facilities are permanently removed from
service, all removal and restoration activities are completed, and all costs are
retired from the accounting records unless accounting adjustments resulting
from reclassification and original costs
studies have been approved by the regulatory commission having jurisdiction. If the plant is sold, the associated
records or copies thereof, must be
transferred to the new owners.
(2) Records related to additions, retirements, and betterments thereto
must be retained until the Commission

has determined the actual legitimate
original cost of the facilities.
(h) Retention periods designated ‘‘Destroy at option’’. ‘‘Destroy at option’’
constitutes authorization for destruction of records at managements’ discretion if it does not conflict with other
legal retention requirements or usefulness of such records in satisfying pending regulatory actions or directives.
(i) Records of services performed by associated companies. The natural gas
companies must assure the availability
of records of services performed by associated or affiliated companies with
supporting cost information for the periods indicated in § 225.3 as necessary to
be able to readily furnish detailed information as to the nature of the
transaction, the amounts involved, and
the accounts used to record the transactions.
(j) Index of records. Natural gas companies must arrange, file, and index
records so they may be readily identified and made available to Commission
representatives.
(k) Rate case. Notwithstanding the
minimum retention periods provided in
these regulations, if a natural gas company intends to reflect costs in a current, pending, or future rate case, or if
a natural gas company has abandoned
or retired a plant subsequent to the
test period of its last rate case, it must
retain all relevant records.
(l) Pending complaint litigation or governmental proceeding. Notwithstanding
the minimum requirements, if a natural gas company is involved in pending litigation, complaint procedures,
proceedings remanded by the court, or
governmental proceedings, it must retain all relevant records.
(m) Life or mortality study data. Life
or mortality study data for depreciation purposes must be retained for 25
years or for 10 years after plant is retired whichever is longer.
[Order 450, 37 FR 6304, Mar. 28, 1972, as
amended by Order 258, 47 FR 42724, 42725,
Sept. 29, 1982; Order 335, 48 FR 44483, Sept. 29,
1983; Order 617, 65 FR 48160, Aug. 7, 2000]

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Federal Energy Regulatory Commission
§ 225.3 Schedule of records and periods of retention.
TABLE OF CONTENTS
Corporate and General
1. Reports to stockholders.
2. Organizational documents.
3. Contracts including amendments
agreements.
4. Accountants’ and auditors’ reports.

§ 225.3
22. Contracts relating to natural gas.
23. Reclassification of natural gas plant account records.
24. Accumulated depreciation and depletion
of natural gas plant account records.
Purchase and Stores

and

Information Technology Management

25. Procurement.
26. Material ledgers.
27. Materials and supplies received and
issued.
28. Records of sales of scrap and materials
and supplies.

5. Automatic data processing records.

Revenue Accounting and Collection

General Accounting Records

29. Customers’ service applications and contracts.
30. Rate schedules.
31. Maximum demand and demand meter
record cards.
32. Miscellaneous billing data.
33. Revenue summaries.

6. General and subsidiary ledgers.
7. Journals: General and subsidiary.
8. Journal vouchers and journal entries.
9. Cash books.
10. Voucher registers.
11. Vouchers.
Insurance

Tax

12. Insurance records.

34. Tax records.

Operations and Maintenance

Treasury

13. Production—Gas.
14. Transmission and distribution—Gas.
14.1. Underground storage of natural gas.
15. Maintenance work orders and job orders.

35. Statements of funds and deposits.
36. Records of deposits with banks and others.
37. Records of receipts and disbursements.

Plant and Depreciation
16.
17.
18.
19.
20.
21.

Miscellaneous

Plant ledgers.
Construction work in progress ledgers.
Retirement work in progress ledgers.
Summary sheets.
Appraisals and valuations.
Engineering records.

38.
39.
40.
41.

Statistics.
Budgets and other forecasts.
Records of predecessors companies.
Reports to Federal and State regulatory
commissions.
42. Advertising.

SCHEDULE OF RECORDS AND PERIODS OF RETENTION
Item No. and description

Retention period

Corporate and General
1. Reports to stockholders: Annual reports or statements to
stockholders.
2. Organizational documents:
(a) Minute books of stockholders’, directors’, and directors’ committee meetings.
(b) Titles, franchises, and licenses: Copies of formal
orders of regulatory commissions served upon the
natural gas company.
3. Contracts including amendments and agreements (except
contracts provided for elsewhere):
(a) Service contracts, such as for management, accounting, and financial services.

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(b) Contracts with others for transportation or for the
purchase, sale or interchange of product.

(c) Memoranda essential to clarifying or explaining
provisions of contracts listed above, including requests for discounts.

5 years.

5 years or termination of the corporation’s existence, whichever occurs first.
6 years after final non-appealable order.

All contracts, related memoranda, and revisions should be retained for 4 years after expiration or until the conclusion of
any contract disputes pertaining to such contracts, whichever
is later.
All contracts, related memoranda, and revisions should be retained for 4 years after expiration or until the conclusion of
any contract disputes or governmental proceedings pertaining to such contracts, whichever is later.
For the same periods as contracts to which they relate.

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§ 225.3

18 CFR Ch. I (4–1–15 Edition)
SCHEDULE OF RECORDS AND PERIODS OF RETENTION—Continued
Item No. and description

Retention period

(d) Card or book records of contracts, leases, and
agreements made that show dates of expirations,
renewals, memoranda of receipts, and payments
under such contracts.
4. Accountants’ and auditors’ reports:
(a) Reports of examinations and audits by accountants and auditors not in the regular employ of the
natural gas company (such as reports of public accounting firms and Commission accountants).
(b) Internal audit reports and working papers ..............
Information Technology Management
5. Automatic data processing records (retain original source
data used as input for data processing and data processing
report printouts for the applicable periods prescribed elsewhere in the schedule): Software program documentation
and revisions thereto.
General Accounting Records
6. General and subsidiary ledgers:
(a) Ledgers:
(1) General ledgers ........................................
(2) Ledgers subsidiary or auxiliary to general
ledgers except ledgers provided for elsewhere.
(b) Indexes:
(1) Indexes to general ledgers .......................
(2) Indexes to subsidiary ledgers except
ledgers provided for elsewhere.
(c) Trial balance sheets of general and subsidiary
ledgers.
7. Journals: General and subsidiary ...........................................
8. Journal vouchers and journal entries including supporting
detail:
(a) Journal vouchers and journal entries ......................
(b) Analyses, summarizations, distributions, and other
computations which support journal vouchers and
journal entries:
(1) Charging plant accounts ...........................
(2) Charging all other accounts ......................
9. Cash books: General and subsidiary or auxiliary books ........
10. Voucher registers: Voucher registers or similar records
when used as a source document.
11. Vouchers:
(a) Paid and canceled vouchers (1 copy-analysis
sheets showing detailed distribution of charges on
individual vouchers and other supporting papers).
(b) Original bills and invoices for materials, services,
etc., paid by vouchers.
(c) Paid checks and receipts for payments of specific
vouchers.
(d) Authorization for the payment of specific vouchers
(e) Lists of unaudited bills (accounts payable), list of
vouchers transmitted, and memoranda regarding
changes in audited bills.
(f) Voucher indexes .......................................................

For the same periods as contracts to which they relate.

5 years after the date of the report.

5 years after the date of the report.
Retain as long as it represents an active viable program or for
periods prescribed for related output data, whichever is
shorter.

10 years.
10 years.

10 years.
10 years.
2 years.
10 years.

10 years.

25 years. See § 225.2(g).
6 years.
5 years after close of fiscal year.
5 years. See § 225.2(g).

5 years. See § 225.2(g).

5 years. See § 225.2(g).
5 years.
5 years. See § 225.2(g).
Destroy at option.

Destroy at option.

Insurance

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12. Insurance records:
(a) Records of insurance policies in force, showing
coverage, premiums paid, and expiration dates.
(b) Records of amounts recovered from insurance
companies in connection with losses and of claims
against insurance companies, including reports of
losses, and supporting papers.
Operations and Maintenance
13. Production—Gas:
(a) Recording instrument charts such as pressure
(static and/or differential), temperature, specific
gravity, heating value, etc.
(b) Test of heating value at stations and outlying
points.

Destroy at option after expiration.
6 years. See § 225.2(g).

If the measurement data have not been disputed or adjusted,
destroy after 1 year.
If the measurement data have not been disputed or adjusted,
destroy after 1 year.

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Federal Energy Regulatory Commission

§ 225.3

SCHEDULE OF RECORDS AND PERIODS OF RETENTION—Continued
Item No. and description

Retention period

(c) Records of gas produced, out, and holder stock ....
(d) Analysis of (gas produced) B.T.U. and sulphur
content.
(e) Well records, including clearing, bailing, shooting
etc., records; rock pressure; open flow; production,
gas analysts’ reports etc.
(f) Gas measuring records ............................................
14. Transmission and distribution—Gas:
(a) Substation and transmission line log ......................
(b) System operator’s daily logs and reports of operation.
(c) Gas measuring records ...........................................
(d) Transmission line operating reports ........................
(e) Compression operation and reports ........................
(f) Recording instrument charts such as pressure
(static and/or differential), temperature, specific
heating value, etc.
14.1 Underground storage of natural gas:
(a) Well records, reports, and logs which include data
relating to pressures, injected volumes, withdrawn
volumes, core analysis, daily volumes of gas injected into and withdrawn from reservoir, cushion,
and working gas volumes for each reservoir.
(b) Records containing information relating to reservoir
gas leakage, showing the total gas leakage, and recycled gas.
(c) Records on back pressure tests field data ..............
(d) Records on back pressure test results, gas analysis.
15. Maintenance work orders and job orders:
(a) Authorizations for expenditures for maintenance
work to be covered by work orders, including
memoranda showing the estimates of costs to be
incurred.
(b) Work order sheets to which are posted in detail
the entries for labor, material, and other charges in
connection with maintenance, and other work pertaining to natural gas company operations.
(c) Summaries of expenditures on maintenance and
job orders and clearances to operating other accounts (exclusive of plant accounts).
Plant and Depreciation

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16. Plant ledgers:
(a) Ledgers of natural gas company’s plant accounts
including land and other detailed ledgers showing
the cost of plant by class.
(b) Continuing plant inventory ledger, book or card
records showing description, location, quantities,
cost, etc., of physical units (or items) of natural gas
plant owned.
17. Construction work in progress ledgers:
(a) Construction work in progress ledgers ....................

(b) Work order sheets to which are posted in summary form or in detail the entries for labor, materials, and other charges for natural gas company’s
plant additions and the entries closing the work orders to plant in service at completion.
(c) Authorizations for expenditures for additions to natural gas company plant, including memoranda
showing the detailed estimates of cost, and the
bases therefor (including original and revised or
subsequent authorizations).

If the measurement data have not been disputed or adjusted,
destroy after 1 year.
If the measurement data have not been disputed or adjusted,
destroy after 1 year.
1 year after field or relevant production area abandoned

If the measurement data have not been disputed or adjusted,
destroy after 1 year.
If the measurement data
destroy after 1 year.
If the measurement data
destroy after 1 year.
If the measurement data
destroy after 1 year.
If the measurement data
destroy after 1 year.
If the measurement data
destroy after 1 year.
If the measurement data
destroy after 1 year.

have not been disputed or adjusted,
have not been disputed or adjusted,
have not been disputed or adjusted,
have not been disputed or adjusted,
have not been disputed or adjusted,
have not been disputed or adjusted,

1 year after reservoir, field, or relevant storage area is abandoned.

1 year after reservoir, field, or relevant storage area is abandoned.
1 year or until superseded.
1 year or until superseded.

5 years.

5 years.

5 years.

25 years. See § 225.2(g).

25 years. See § 225.2(g).

5 years after clearance to the plant account, provided continuing plant inventory records are maintained; otherwise 5
years after plant is retired.
5 years after clearance to the plant account, provided continuing plant inventory records are maintained; otherwise 5
years after plant is retired.

5 years after clearance to the plant account, provided continuing plant inventory records are maintained; otherwise 5
years after plant is retired.

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§ 225.3

18 CFR Ch. I (4–1–15 Edition)
SCHEDULE OF RECORDS AND PERIODS OF RETENTION—Continued
Item No. and description

Retention period

(d) Requisitions and registers of authorizations for natural gas company plant expenditures.

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(e) Completion or performance reports showing comparison between authorized estimates and actual
expenditures for natural gas company plant additions.
(f) Analysis or cost reports showing quantities of materials used, unit costs, number of man-hours etc.,
in connection with completed construction project.
(g) Records and reports pertaining to progress of construction work, the order in which jobs are to be
completed, and similar records which do not form a
basis of entries to the accounts.
(h) Well-drilling logs and well construction records ......
18. Retirement work in progress ledgers, work orders, and supplemental records:
(a) Work order sheets to which are posted the entries
for removal costs, materials recovered, and credits
to natural gas company plant accounts for cost of
plant retirement.
(b) Authorizations for retirement of natural gas company plant, including memoranda showing the basis
for determination of cost of plant to be retired, and
estimates of salvage and removal costs.
(c) Registers of retirement work ...................................
19. Summary sheets, distribution sheets, reports, statements,
and papers directly supporting debits and credits to natural
gas company plant accounts not covered by construction or
retirement work orders and their supporting records.
20. Appraisals and valuations:
(a) Appraisals and valuations made by the company
of its properties or investments or of the properties
or investments of any associated companies. Includes all records essential thereto.
(b) Determinations of amounts by which properties or
investments of the company or any of its associated
companies will be either written up or written down
as a result of:
(1) Mergers or acquisitions .............................
(2) Asset impairments .....................................
(3) Other bases ...............................................
21. The original or reproduction of engineering records, drawings, and other supporting data for proposed or as-constructed gas facilities: Maps, diagrams, profiles, photographs,
field survey notes, plot plan, detail drawings, records of engineering studies, and similar records showing the location of
proposed or as-constructed facilities.
22. Contracts relating to natural gas plant:
(a) Contracts relating to acquisition or sale of plant .....
(b) The primary records of gas acreage owned,
leased or optioned excluding deeds and leases but
including such records as lease sheets, leasehold
cards, and option agreements.
23. Records pertaining to reclassification of natural gas plant
accounts to conform to prescribed systems of accounts including supporting papers showing the bases for such reclassifications.
24. Records of accumulated provisions for depreciation and
depletion of gas plant and supporting computation of expense:
(a) Detailed records or analysis sheets segregating
the accumulated depreciation according to functional classification of plant.
(b) Records reflecting the service life of property and
the percentage of salvage and cost of removal for
property retired from each account for depreciable
natural gas plant.

5 years after clearance to the plant account, provided continuing plant inventory records are maintained; otherwise 5
years after plant is retired.
5 years after clearance to the plant account, provided continuing plant inventory records are maintained; otherwise 5
years after plant is retired.
5 years after clearance to the plant account, provided continuing plant inventory records are maintained; otherwise 5
years after plant is retired.
Destroy at option.

1 year after field or well is abandoned.

5 years after plant is retired.

5 years after plant is retired.

5 years.
5 years.

3 years after appraisal.

10 years after completion of transaction or as ordered by the
Commission.
10 years after recognition of asset impairment.
10 years after the asset was written up or down.
Retained until retired or abandoned.

6 years after plant is retired or sold.
6 years after plant is retired or sold.

6 years.

25 years.

25 years.

Purchases and Stores
25. Procurement:

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Federal Energy Regulatory Commission

§ 225.3

SCHEDULE OF RECORDS AND PERIODS OF RETENTION—Continued
Item No. and description

Retention period

(a) Agreements entered into for the acquisition of
goods or the performance of services. Includes all
forms of agreements not specifically set forth in
Subsection 7 such as but not limited to: Letters of
intent, exchange of correspondence, master agreements, term contracts, rental agreements, and the
various types of purchase orders:
(1) For goods or services relating to plant
construction.
(2) For other goods or services ......................
(b) Supporting documents including accepted and
unaccepted bids or proposals (summaries of
unaccepted bids or proposals may be kept in lieu of
originals) evidencing all relevant elements of the
procurement.
26. Material ledgers: Ledger sheets of materials and supplies
received, issued, and on hand.
27. Materials and supplies received and issued: Records showing the detailed distribution of materials and supplies issued
during accounting periods.
28. Records of sales of scrap and materials and supplies:
(a) Authorization for sale of scrap and materials and
supplies.
(b) Contracts for sale of scrap and materials and supplies.
Revenue Accounting and Collection
29. Customers’ service applications and contracts: Contracts,
including amendments for extensions of service, for which
contributions are made by customers and others.
30. Rate schedules: General files of published rate sheets and
schedules of natural gas company service (including schedules suspended or superseded).
31. Maximum demand, pressure, temperature, and specific
gravity charts and demand meter record card.
32. Miscellaneous billing data: Billing department’s copies of
contracts with customers (other than contracts in general
files).
33. Revenue summaries: Summaries of monthly operating revenues according to classes of service. Including summaries
of forfeited discounts and penalties.

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Tax
34. Tax records:
(a) Copies of tax returns and supporting schedules
filed with taxing authorities, supporting working papers, records of appeals of tax bills, and receipts for
payment. See Subsection 11(b) for vouchers evidencing disbursements:
(1) Income tax returns ....................................
(2) Property tax returns ..................................
(3) Sales and other use taxes ........................
(4) Other taxes ................................................
(5) Agreements between associate companies as to allocation of consolidated income taxes.
(6) Schedule of allocation of consolidated
Federal income taxes among associate
companies.
(b) Filings with taxing authorities to qualify employee
benefit plans.
(c) Information returns and reports to taxing
authorities.
Treasury
35. Statements of funds and deposits:
(a) Statements of periodic deposits with fund administrators or trustees.
(b) Statements of periodic withdrawals from fund ........
(c) Statements prepared by fund administrator or
trustees of fund activity including:.
(1) Beginning of the year fund balance
(2) Deposits with the fund;

6 years. See § 225.2(g).
6 years.
6 years. See § 225.2(g).

6 years after the date records/ledgers were created.
6 years. See § 225.2(g).

3 years.
3 years.

4 years after expiration.

6 years after published rate sheets and schedules are superseded or no longer used to charge for services.
If the measurement data have not been disputed or adjusted,
destroy after 1 year.
Destroy at option.

5 years.

2
2
2
2
2

years after
years after
years.
years after
years after

final tax liability is determined.
final tax liability is determined.
final tax liability is determined.
final tax liability is determined.

2 years after final tax liability is determined.

5 years after discontinuance of plan.
3 years after final tax liability is determined.

Retain records for the most recent 3 years.
Retain records for the most recent 3 years.
Retain records until the fund is dissolved or terminated.

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§ 225.3

18 CFR Ch. I (4–1–15 Edition)
SCHEDULE OF RECORDS AND PERIODS OF RETENTION—Continued
Item No. and description

Retention period

(3) Acquisition of investments held by the
fund;
(4) Disposition of investments held by the
fund;
(5) Disbursements from the fund, including
party to whom disbursement was made;
and,
(6) End of year fund balance.
36. Records of deposits with banks and others:
(a) Statements from depositories showing the details
of funds received, disbursed, transferred, and balances on deposit.
(b) Check stubs, registers, or other records of checks
issued.
37. Records of receipts and disbursements:
(a) Daily or other periodic statements of fund receipts
or disbursements.
(b) Records or periodic statements of outstanding
vouchers, checks, drafts, etc., issued and not presented.
(c) Reports of associates showing working fund transactions and summaries thereof.
(d) Reports of revenue collections by field cashiers,
pay stations, etc.
Miscellaneous
38. Statistics: Financial, operating, and statistical reports used
for internal administrative or operating purposes.
39. Budgets and other forecasts (prepared for internal administrative or operating purposes) of estimated future income, receipts, and expenditures in connection with financing, construction and operations, including acquisitions and disposals
of properties or investments.
40. Records of predecessor companies
41. Reports to Federal and State regulatory commissions including annual financial, operating, and statistical reports.
42. Advertising: Copies of advertisements by or for the company on behalf of itself or any associate company in newspapers, magazines, and other publications, including costs
and other records relevant thereto (excluding advertising of
appliances, employment opportunities, routine notices, and
invitations for bids all of which may be destroyed at option).

Destroy at option after completion of audit by independent accountants.
3 years.

Destroy at option after completion of annual audit by independent accountants.
Destroy at option after completion of annual audit by independent accountants.
Destroy at option after completion of annual audit by independent accountants.
Destroy at option after completion of annual audit by independent accountants.
5 years.
3 years.

Retain consistent with the requirements for the same types of
records of the natural gas company.
5 years.
2 years.

lpowell on DSK54DXVN1OFR with $$_JOB

[Order 617, 65 FR 48161, Aug. 7, 2000; 65 FR 50638, Aug. 21, 2000]

786

VerDate Sep<11>2014

16:47 May 07, 2015

Jkt 235061

PO 00000

Frm 00796

Fmt 8010

Sfmt 8010

Q:\18\18V1.TXT

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