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. 24-04, March 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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