Schedule of records and periods of retention.
18 C.F.R. § 225.3
in effectEffective: 2024-07-01Table of Contents
Corporate and General
1. Reports to stockholders.
2. Organizational documents.
3. Contracts including amendments and agreements.
4. Accountants' and auditors' reports.
Information Technology Management
5. Automatic data processing records.
General Accounting Records
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
12. Insurance records.
Operations and Maintenance
13. Production—Gas.
14. Transmission and distribution—Gas.
14.1. Underground storage of natural gas.
15. Maintenance work orders and job orders.
Plant and Depreciation
16. Plant ledgers.
17. Construction work in progress ledgers.
18. Retirement work in progress ledgers.
19. Summary sheets.
20. Appraisals and valuations.
21. Engineering records.
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
25. Procurement.
26. Material ledgers.
27. Materials and supplies received and issued.
28. Records of sales of scrap and materials and supplies.
Revenue Accounting and Collection
29. Customers' service applications and contracts.
30. Rate schedules.
31. Maximum demand and demand meter record cards.
32. Miscellaneous billing data.
33. Revenue summaries.
Tax
34. Tax records.
Treasury
35. Statements of funds and deposits.
36. Records of deposits with banks and others.
37. Records of receipts and disbursements.
Miscellaneous
38. Statistics.
39. Budgets and other forecasts.
40. Records of predecessors companies.
41. Reports to Federal and State regulatory commissions.
42. Advertising.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026