Description:

The regulations in this publication are designed to apply to all books of accounts and other records prepared by or on behalf of the public utility or licensee. They are not intended to be construed as excusing compliance with any other lawful requirement for the preservation of records for periods longer or shorter than those prescribed in the publication. The publication covers such records as corporate and general; automatic data processing; general accounting; insurance; operations and maintenance; personnel; plant and depreciation; purchases and stores; revenue accounting and collecting; tax; treasury; and miscellaneous, including records of predecessors and former associates or reports to Federal and State regulatory commissions.