DOT 49 CFR PART 1220-2010 PRESERVATION OF RECORDS.pdf

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1、164 49 CFR Ch. X (10110 Edition) Pt. 1201, App. I 674 Current cost of freight train cars, loco-motives, and other equipment. 675 Foregone tax benefits. 676 Administrative costs. 677 Deferred subsidy payment costs. 678 Casualty reserve expenses. Total, all other avoidable costs. 681 Reasonable return

2、 on the value of prop-erties. 682 Management fee. 43 FR 1733, Jan. 11, 1978, as amended at 43 FR 28498, June 30, 1978; 44 FR 9730, Feb. 14, 1979; 47 FR 49596, Nov. 1, 1982; 67 FR 57533, Sept. 11, 2002 APPENDIX I TO PART 1201CERTIFI-CATION OF BRANCH LINE ACCOUNTING SYSTEM RECORDS Carrier: (Exact lega

3、l title or name of the re-spondent) lllllllllllllllllllllllllllllllllllllllllName, title, telephone number and address of the person to be contacted: Name llllllllllllllllllllTitle lllllllllllllllllllllTelephone Number: (Area Code) and (Tele-phone number) llllllllllllllOffice Address: (Street and nu

4、mber) (City, State, and ZIP code) lllllllllllllllllllllllllllllllllllCERTIFICATION I, the undersigned, lllllllllllllof (Title of officer in charge of accounts) llllllllllllllllllllllllll(Full name of reporting company) lllllcertify that during the calendar year 19ll the branch line accounting system

5、 data were collected and maintained for each line that met the criteria set forth in 49 CFR 1201, Subpart B, section 920(a), Lines For Which Data Collection Is Required, (Docket No. 36366). Signature llllllllllDatellllll The lines covered by this certification are described below: (Describe each bra

6、nch line separately using the following format as set forth in 49 CFR 1152.11.) (a) Carriers designation for line (Ex. Zanesville Secondary Track); (b) State or states in which line is located; (c) County or counties in which line is lo-cated; (d) Milepost delineating each line or por-tion of line;

7、(e) Agency or terminal station(s) located on line or portion of line with milepost des-ignations; (f) Current category designation and date placed in that category; and (g) Previous category. 44 FR 9730, Feb. 14, 1979, as amended at 47 FR 49596, Nov. 1, 1982 PARTS 12021219 RESERVED PARTS 12201239PRE

8、SERVATION OF RECORDS NOTE: Section 20(7)(b) of the Interstate Commerce Act includes the following provi-sion: Any person who shall knowingly and will-fully make, cause to be made, or participate in the making of, any false entry in any an-nual or other report required under this sec-tion to be filed

9、, or in the accounts of any book of accounts or in any records or memo-randa kept by a carrier, or required under this section to be kept by a lessor or other person, or who shall knowingly and willfully destroy, mutilate, alter, or by any other means or device falsify the record of any such account

10、s, records, or memoranda, * * * shall be deemed guilty of a misdemeanor and shall be subject, upon conviction in any court of the United States of competent ju-risdiction to a fine of not more than five thousand dollars or imprisonment for not more than two years, or both such fine and imprisonment:

11、 Provided, That the Board may in its discretion issue orders specifying such operating, accounting, or financial papers, records, books, blanks, tickets, stubs, cor-respondence, or documents of such carriers, lessors, or other persons as may, after a rea-sonable time, be destroyed, and prescribing t

12、he length of time the same shall be pre-served. PART 1220PRESERVATION OF RECORDS Sec. 1220.0 Applicability. 1220.1 Records required to be retained. 1220.2 Protection and storage of records. 1220.3 Preservation of records. 1220.4 Companies going out of business. 1220.5 Waiver of requirements of these

13、 regu-lations. 1220.6 Schedule of records and periods of re-tention. AUTHORITY: 49 U.S.C. 721, 11144, 11145. SOURCE: 50 FR 10775, Mar. 18, 1985; 51 FR 22083, June 18, 1986, unless otherwise noted. 1220.0 Applicability. The preservation of record rules con-tained in this part shall apply to the follo

14、wing: VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00174 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-165 Surface Transportation Board, DOT 1220.5 Railroad com

15、panies Electric railway companies Express companies Persons furnishing cars to railroads Ratemaking organizations This part applies also to the preserva-tion of accounts, records and memo-randa of traffic associations, demur-rage and car service bureaus, weighing and inspection bureaus, and other jo

16、int activities maintained by or on behalf of companies listed in the above para-graph of this subpart. 50 FR 1075, Mar. 18, 1985 and 51 FR 22083, June 18, 1986, as amended at 51 FR 44297, Dec. 9, 1986; 62 FR 50525, Sept. 26, 1997 1220.1 Records required to be re-tained. Companies subject to this par

17、t shall retain records for the minimum reten-tion periods required by 1220.6, Sched-ule of records and periods of retention. After the required retention periods, the records may be destroyed at the discretion of each companys manage-ment. It shall be the obligation of the subject company to maintai

18、n records that adequately support financial and operational data required by the Board. The company may request a ruling from the Board on the retention of any record. The provisions of this part shall not be construed as excusing compli-ance with the lawful requirements of any other governmental bo

19、dy pre-scribing longer retention periods for any category of records. 1220.2 Protection and storage of records. (a) The company shall protect records subject to this part from fires, floods, and other hazards, and safe-guard the records from unnecessary ex-posure to deterioration from excessive humi

20、dity, dryness, or lack of ventila-tion. (b) The company shall notify the Board if prescribed records are substan-tially destroyed or damaged before the term of the prescribed retention peri-ods. 1220.3 Preservation of records. (a) All records may be preserved by any technology that is immune to al-t

21、eration, modification, or erasure of the underlying data and will enable production of an accurate and unaltered paper copy. (b) Records not originally preserved on hard copy shall be accompanied by a statement executed by a person having personal knowledge of the facts indi-cating the type of data

22、included within the records. One comprehensive state-ment may be executed in lieu of indi-vidual statements for multiple records if the type of data included in the mul-tiple records is common to all such records. The records shall be indexed and retained in such a manner as will render them readily

23、 accessible. The company shall have facilities available to locate, identify and produce legible paper copies of the records. (c) Any significant characteristic, feature or other attribute that a par-ticular medium will not preserve shall be clearly indicated at the beginning of the applicable recor

24、ds as appropriate. (d) The printed side of forms, such as instructions, need not be preserved for each record as long as the printed mat-ter is common to all such forms and an identified specimen of the form is maintained on the medium for ref-erence. 50 FR 10775, Mar. 18, 1985, as amended at 56 FR

25、30874, July 8, 1991 1220.4 Companies going out of busi-ness. The records referred to in these regu-lations may be destroyed after business is discontinued and the company is completely liquidated. The records may not be destroyed until dissolution is final and all pending transactions and claims are

26、 completed. When a com-pany is merged with another company under jurisdiction of the Board, the successor company shall preserve records of the merged company in ac-cordance with these regulations. 1220.5 Waiver of requirements of these regulations. A waiver from any provision of these regulations m

27、ay be made by the Board upon its own initiative or upon submis-sion of a written request by the com-pany. Each request for waiver shall demonstrate that unusual cir-cumstances warrant a departure from VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00175 Fmt 8010 Sfmt 8010 Y:SGML220220.XX

28、X 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-166 49 CFR Ch. X (10110 Edition) 1220.6 prescribed retention periods, proce-dures, or techniques, or that compli-ance with such prescribed requirements would impo

29、se an unreasonable burden on the company. 1220.6 Schedule of records and peri-ods of retention. The following schedule shows periods that designated records shall be pre-served. The descriptions specified under the various general headings are for convenient reference and identifica-tion, and are in

30、tended to apply to the items named regardless of what the records are called in individual compa-nies and regardless of the record media. The retention periods represent the prescribed number of years from the date of the document and not calendar years. Records not listed below shall be retained as

31、 determined by the manage-ment of each company. SCHEDULE OF RECORDS AND PERIODS OF RETENTION Item and category of records Retention period A. CORPORATE AND GENERAL 1. Incorporation and reorganization: (a) Charter or certificate of incorporation and amendments . Note A. (b) Legal documents related to

32、 mergers, consolidations, reorganization, receiver-ships and similar actions which affect the identity or organization of the company.Do. 2. Minutes of Directors, Executive Committees, Stockholders and other corporate meetings Do. 3. Titles, franchises and authorities: (a) Certificates of public con

33、venience and necessity issued by regulating bodies Until expiration or cancellation. (b) Operating authorizations and exemptions to operate . Do. (c) Copies of formal orders of regulatory bodies served upon the company . Note A. (d) Deeds, charters, and other title papers . Until disposition of prop

34、erty. (e) Patents and patent records . Note A. 4. Annual reports or statements to stockholders 3 years. 5. Contracts and agreements: (a) Service contracts, such as for operational management, accounting, financial or legal services, and agreements with agents.Until expiration or termination plus 3 y

35、ears. (b) Contracts and other agreements relating to the construction, acquisition or sale of real property and equipment except as otherwise provided in (a) above.Do. (c) Contracts for the purchase or sale of material and supplies except as provided in (a) above.Until expiration. (d) Shipping contr

36、acts for transportation or caretakers of freight . Do. (e) Contracts with employees and employee bargaining groups . Until expiration. (f) Contracts, leases and agreements, not specifically provided for in this section . Until expiration or termination plus 1 year. 6. Accountants auditors, and inspe

37、ctors reports: (a) Certifications and reports of examinations and audits conducted by public ac-countants.3 years (b) Reports of examinations and audits conducted by internal auditors, time inspec-tors, and others.Do. 7. Other: (See Note A) B. TREASURY 1. Capital stock records: (a) Capital stock led

38、ger . Note A. (b) Capital stock certificates, records of or stubs of . Do. (c) Stock transfer register Do. 2. Long-term debt records: (a) Bond indentures, underwritings, mortgages, and other long-term credit agree-ments.Until redemption plus 3 years. (b) Registered bonds and debenture ledgers . Do.

39、(c) Stubs or similar records of bonds or other long-term debt issued Note A. 3. Authorizations from regulatory bodies for issuance of securities including applications, re-ports, and supporting papers.Do. 4. Records of securities owned, in treasury, or held by custodians, detailed ledgers and journa

40、ls, or their equivalent.Until the securities are sold, re-deemed or otherwise disposed of. 5. Other: (See Note A) C. FINANCIAL AND ACCOUNTING 1. Ledgers: (a) General and subsidiary ledgers with indexes . Until discontinuance of use plus 3 years. (b) Balance sheets and trial balance sheets of general

41、 and subsidiary ledgers . 3 years. 2. Journals: (a) General journals Until discontinuance of use plus 3 years. (b) Subsidiary journals and any supporting data, except as otherwise provided for, necessary to explain journal entries.3 years. VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 0

42、0176 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-167 Surface Transportation Board, DOT 1220.6 SCHEDULE OF RECORDS AND PERIODS OF RETENTIONContinued Item and category of rec

43、ords Retention period 3. Cash books: (a) General cash books . Until discontinuance of use plus 3 years. (b) Subsidiary cash books . 3 years. 4. Vouchers: (a) Voucher registers, indexes, or equivalent . Do. (b) Paid and canceled vouchers, expenditure authorizations, detailed distribution sheets and o

44、ther supporting data including original bills and invoices, if not pro-vided for elsewhere.Do. (c) Paid drafts, paid checks, and receipts for cash paid out 3 years. 5. Accounts receivable: (a) Record or register of accounts receivable, indexes thereto, and summaries of distribution.3 years after set

45、tlement. (b) Bills issued for collection and supporting data Do. (c) Authorization for writing off receivables . 1 year. (d) Reports and statements showing age and status of receivables . Do. 6. Records of accounting codes and instructions . 3 years after discontinuance. 7. Other: (Note A) D. PROPER

46、TY AND EQUIPMENT NOTE.All accounts, records, and memoranda necessary for making a complete analysis of the cost or value of property shall be retained for the periods shown. If any of the records elsewhere provided for in this schedule are of this character, they shall be retained for the periods sh

47、own below, regardless of any lesser retention period assigned 1. Property records: (a) Records which maintain complete information on cost or other value of all real and personal property or equipment.3 years after disposition of prop-erty. (b) Records of additions and betterments made to property a

48、nd equipment Do. (c) Records pertaining to retirements and replacements of property and equipment Do. (d) Records pertaining to depreciation Do. (e) Records of equipment number changes . Do. (f) Records of motor and engine changes Do. (g) Records of equipment lightweighed and stenciled Only current

49、or latest records. 2. Engineering records of property changes actually made . 3 years after disposition of prop-erty. 3. Other: (Note A) E. PERSONNEL AND PAYROLL 1. Personnel and payroll records 1 year (Note A). F. INSURANCE AND CLAIMS 1. Insurance records: (a) Schedules of insurance against fire, storms, and other hazards and records of premium payments.Until expiration plus 1 year. (b) Records of losses and recoveries from insurance companies and support