Michigan Administrative Code
Department - Licensing and Regulatory Affairs
Public Service Commission
Preservation of Records of Electric, Gas, And Water Utilities
Part 2 - SCHEDULE OF RECORDS AND PERIODS OF RETENTION
Section R. 460.2520 - General and subsidiary ledgers; retention periods
Universal Citation: MI Admin Code R. 460.2520
Current through Vol. 24-04, March 15, 2024
Rule 20. The following ledger records shall be retained for the periods listed:
|
(a) General ledgers. |
10 years. |
|
(b) Ledgers subsidiary or auxiliary to general ledgers, except ledgers provided for elsewhere in these rules. |
10 years. |
|
(c) Indexes to general ledgers. |
10 years. |
|
(d) Indexes to subsidiary ledgers except ledgers provided for elsewhere in these rules. |
10 years. |
|
(e) Trial balance sheets of general and subsidiary ledgers. |
2 years. |
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