SCHEDULE OF RECORDS-Continued

Category of records

Period to be retained

Microfilm indicator

(f) Card or book records of contracts or agreements made.. 10. General and subsidiary ledgers or their equivalents except as otherwise provided herein:

(a) General ledgers and ledger subsidiary or auxiliary thereto (b) Indexes to general and subsidiary ledgers..

(c) Trial balance sheets of general and subsidiary ledgers.

11. Journals and journal vouchers except as otherwise provided herein:
(a) General and subsidiary journals and journal vouchers...

(b) Papers forming a part of, or necessary to explain journal entries.
(c) Schedules of recurring or standard journal entries and entry
numbers.

12. Voucher registers:

(a) Voucher distribution registers or their equivalents....... 13. Vouchers:

(a) Voucher indexes...

(b) Vouchers, expenditure authorizations detailed distribution sheets and other supporting papers, except as otherwise provided herein (see item 50(a)):

(1) Copies of schedules and returns to taxing authorities and 3 years after settlement..
supporting working papers.

ME

(a) For properties and equipment with unit costs in excess of 3 years after property retire- ME $10,000.

(b) Other properties equipment.

51. Contracts and agreements relating to purchase and to sale of properties and equipment:

(a) Involving an interest realty.

(b) Involving purchase or sale of equipment..

52. Authorization for expenditures for new equipment, additions, modifications, and betterments, including related memoranda applicable there

to:

(a) For expenditures in excess of $10,000.. (b) Other expenditures.....

54. Approved authorizations for retirements.

55. Depreciation reserves:

ment.

(a) Detailed records or analysis sheets segregating the depreciation 3 years after property retirereserves according to type and classification.

(b) Records supporting computations of depreciation expense, including such data as service life and salvage value.

ment.

......do

154. (a) Charter and interline agreements (except equipment interchange) Until termination with other air carriers or foreign air carriers.

(d) Copies of concurrences and powers of attorney filed with 2 years after expiration or ME regulatory bodies.

(e) Correspondence and working papers in connection with the making of rates and compilation of tariffs, classifications, division sheets, and circulars affecting the transportation of persons and property.

cancellation.

3 years after cancellation or
expiration of tariff.

ME

204. Paid checks, receipts for wages paid in cash, and other evidence of 3 years.. payments for services rendered by employees.

205. Payroll authorizations, removal, adjustment notices

M

..do

M-1

301. System report of airplane movements by trip number showing 3 years... arrivals, departures, delayed and related information 1.

302. Reservations reports and records:

(a) Cards and charts constituting original source of passengers' 2 months names, telephone numbers, etc.

(b) Telegrams and radio messages relating to the clearance of 1 month space, passenger dispatching, etc.

(c) Names, addresses, and telephone numbers of all passengers 2 years.
transported on each pro rata charter trip.

(d) Every Statement of Supporting Information required by Part 207 2 years.
of this subchapter and proof of the commission paid to any travel
agent by the carrier for each pro rata charter trip.

(e) Written confirmation and accompanying passenger list, and copy
of request therefor and accompanying passenger list, all pursuant
to § 207.25 of this chapter.

303. Records and reports relating to errors, oversales, irregularities, delays:

(a) In handling passengers

(b) In handling air express and air freight....

304. Financial and statistical reports to the Civil Aeronautics Board and other regulatory bodies together with supporting papers.

MISCELLANEOUS

450. Correspondence and indexes thereto, including interoffice memoranda and working papers supporting or relating to subjects covered by other items of these regulations where necessary to a proper explanation of such related subjects.

.do

3 months unless a longer
period is directed by the
Board or an authorized
office of the Board.

1 year.

3 years.

M-2

M

451. Data relating to the destruction of records as provided in this Permanently.
section; authorizations and certificates executed in connection with the
reproduction or destruction of records.

1 Refer to § 249.13(e).

(Secs. 403, 404, 72 Stat. 758, as amended by 74 Stat. 445, 760; 49 U.S.C. 1373, 1374) [ER-328, 26 FR 4092, May 12, 1961, as amended by ER-380, 28 FR 4294, May 1, 1963; ER440, 30 FR 9580, July 31, 1965; ER-511, 32 FR 13862, Oct. 5, 1967; ER-572, 34 FR 6774, Apr. 23, 1969; ER-590, 34 FR 17950, Nov. 6, 1969; ER-598, 34 FR 19751, Dec. 17, 1969; ER-649, 35 FR 14543, Sept. 17, 1970; ER-663, 36 FR 2505, Feb. 5, 1971; ER-719, 37 FR 729, Jan. 18, 1972; ER-744, 37 FR 11241, June 6, 1972; ER-770, 37 FR 20808, Oct. 4, 1972; ER-778, 37 FR 24168, Nov. 15, 1972]

§ 249.14 Effective date.

The retention requirements prescribed in this subpart shall be applicable to all records which were in the custody of any air carrier, subject to its provisions, on June 10, 1961, as well as to all records subsequently acquired. With respect to individual records, each retention period herein prescribed shall commence upon the date when the records are created or otherwise come into the possession of the air carrier.

[ER-440, 30 FR 9580, July 31, 1965]

NOTE: The record-retention requirements contained herein have been approved by the

Office of Management and Budget in accordance with the Federal Reports Act of 1942.

Subpart B-[Reserved]

Subpart C-Truth in Lending Act and
Regulations Thereunder

§ 249.30 Applicability.

This subpart is applicable to all air carriers and foreign air carriers as defined in section 101 of the Federal Aviation Act of 1958, including, without limitation, direct carriers, air taxi operators authorized under Part 298 of

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