§ 356.3 — Preservation Of Records For Oil Pipeline Companies

1. Incorporation and reorganization.

2. Minutes to Directors, Executive Committees, and Stockholders

3. Titles, franchises, and authorities.

4. Contracts and agreements.

5. Accountants', auditors', and inspectors' reports.

6. Long-term debt records.

7. Ledgers.

8. Journals.

9. Vouchers.

10. Accounts receivable.

11. Records of accounting codes and instructions.

12. Property records.

13. Engineering records.

14. Payroll records.

15. Copies of tax returns and supporting schedules.

16. Information returns, and reports to taxing authorities.

17. Material ledger.

18. Inventories.

19. Oil and other products stocks.

20. Official file copies of tariffs.

21. Authorities and supporting papers for transportation.

22. Copies of concurrences and powers of attorney.

23. Correspondence and working papers in connection with the making of rates.

24. Reports to Federal Energy Regulatory Commission and other regulatory bodies.

Schedule of Records and Periods of Retention