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. 460.2541 - Depreciation and depletion reserve records; retention periods
Universal Citation: MI Admin Code R. 460.2541
Current through Vol. 24-16, September 15, 2024
Rule 41. The following records of reserve for depreciation and depletion of utility plant shall be retained for the periods listed:
(a) Detailed records or analysis sheets that segregate the depreciation reserve according to functional classification of plant. | 25 years. |
(b) Records that support computation of depreciation and depletion expense of utility plant, including such data as life and salvage studies. | 25 years. |
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