SCHEDULE OF RECORDS

A. ADMINISTRATIVE AND CORPORATE

corporation and reorganization:

a) Charter or certificate of incorporation and amendments thereto.

b) Legal documents in connection with mergers, consolidations, reorganization, receiverships and similar actions which affect the identity or organization of the company.

tles, franchises and licenses:

a) Certificates of public convenience and necessity issued by regulating bodies.

b) Copies of formal orders of regulatory bodies served
upon the freight forwarder.

c) Operating authorizations and exemptions to operate
issued by regulating bodies.
d) Deeds and other title papers.

ontracts and agreements (see also other pertinent cate-
gories):

a) Service contracts, such as for operational, manage-
ment, accounting, financial or legal service, or for
rental or lease of property or equipment, or
records of such contracts, leases or agreements.
b) Contracts with other carriers for interchange or
joint use of property.

c) Complete files and related papers of contracts
entered into by competitive bidding under the
provisions of Section 10 of the Clayton Antitrust
Act.

2. Bond or other long-term debt records:

(a) Bond indentures, underwriting, mortgage, and Permanently.
other long-term credit agreements.

(b) Bond or other long-term debt detailed journals,
vouchers and ledgers or their equivalents.
(c) Stubs or similar records of bonds or other long-term
debt issued.

NOTE: If the information shown on the stubs is recorded
in permanent records, the stubs are required to be
retained only for a period of 3 years.

----------

3 years after redemption.....
Permanently....

(d) Subscription notices and requests for allotment..... 3 years... (e) Records of interest paid and unpaid...

(f) Papers pertaining to or supporting transfer of bonds. (g) Canceled bonds, mortgages, notes or other long-term debt, and interest coupons.

3. Authorization from regulatory bodies for issuance of securities including applications, reports and supporting papers.

4. Copies of registration statements and other data filed with the Securities and Exchange Commisson and supporting papers in connection with offerings of securities for sale to the public or the listing of securities on exchange.

5. Records of securities owned or held by custodians, detailed ledgers and journals, or their equivalents.

6. Statements of funds and deposits:

(a) Statements from depositaries on funds received, disbursed and transferred,

(b) Authorization for transfer of funds from one depositary to another.

(c) Periodical statements of the receipt and disbursement of funds.

(d) Bank deposit books, stubs, ledgers, or records of
checks, and copies of deposit slips.

(e) Bank reconciliations; checks canceled by banks;
checks, drafts, etc., issued and not presented.
(f) Records pertaining to verification of treasurers'
cash or securities.

1. Ledgers:

C. FINANCIAL ACCOUNTING RECORDS

(a) General and subsidiary ledgers and indexes thereto.. (b) Balance sheets and trial balance sheets of general and subsidiary ledgers.

2. Journals (except as otherwise provided herein): (a) General journals..

(b) Subsidiary journals and any supporting papers necessary to explain journal entries.

(c) Schedules of recurring or standard journal entries and entry numbers.

3. General and subsidiary cash books, except cash books at agencies provided for under item H-5.

4. Voucher distribution registers or their equivalent..... 5. Vouchers:

(a) Voucher indexes...

(b) Vouchers, expenditure authorizations, detailed distribution sheets and other supporting papers, including original bills and invoices, except as otherwise provided herein.

(c) Receipts for cash paid out..

(d) Reports of drafts issued by claim agents, terminal

and station agents, and others.

6. Accounts Receivables and Payables:

(a) Traffic accounts receivable or payable, detailed journals and ledgers or their equivalents, with supporting papers.

(b) General accounts receivable or payable, detailed journals and ledgers or their equivalents, together

with supporting papers.

do..

-----do

do.

------

1 year after expiration..

6 years.---

3 years after the related securities are
sold, redeemed or otherwise dis-
posed of.

ME.

3 years..

M.

(c) Bills issued for collection and supporting papers.... 2 years after settlement..

7. Statements of receipts, disbursements, and balances of 3 years..

working or petty cash funds in hands of employee-cus

todians and supporting papers.

8. Uncollectible accounts:

(a) Reports and statements showing age and status of 1 year....

accounts receivable.

(b) Authorizations for writing off accounts receivable..."

M-3.

M-3.

ME.

M.

M.

M.

SCHEDULE OF RECORDS—Continued

Item number and category of records

Retention periods

Microfilm indicator (§ 249,23)

D. PAYROLLS AND PERSONNEL

yroll records:

a) Payroll sheets, registers, or their equivalents, of sal- 3 years. See § 249.21.
aries and wages paid to individual officers and
employees.

b) Records showing the distribution to accounts and
jobs of the salaries and wages paid to officers and
employees for each periodic payroll and sum-
maries or recapitulation statements of such distri-
bution.

c) Original source documents used in the preparation of payrolls such as time and attendance cards or job and cost distribution cards.

d) Payroll authorizations, removals and adjustment notices.

e) Paid checks, receipts for wages paid in cash, and other evidence of payments for services rendere d by employees.

rsonnel records:

a) Applications for employment, qualification records, service records, reports and certificates of physical examinations, efficiency tests, and similar records. b) Contracts and agreements with employees or employee organizations or groups.

c) Employees' welfare and pension records including records on employees' relief, health and insurance, savings, and workmen's compensation accident reports.

E. EQUIPMENT AND OTHER PROPERTY

3 years...

----_do___

1

year.. 3 years..

M-2.

M-2.

M.

M.

ecords, reports, statements and supporting papers, per-
taining to debits and credits to accounts showing the
cost or inventory value of property or equipment. In-
cluded in supporting papers would be fob or work
orders, maps, profiles, specifications, estimates, engi-
neering studies, construction bids, and similar records.
ecords and memoranda pertaining to depreciation, re- ---.
tirements, and replacements of property.

ME.

ME.

ME.

ontracts and other agreements relating to the construction, acquisition, or sale of property and equipment, except as provided in item A-3(c).

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

with taxes collected as agent.

ME.

ME.

riffs, classifications, division sheets, and circulars rel- 3 years after expiration or cancellation. ME.
tive to the transportation of property in the general
iles of the department in which the complete official
le is maintained.

riffs, classifications, division sheets, and circulars in
other departments and at agencies, if copies of the same
ssues of such tariffs, etc., are preserved in the general
files referred to in item 1 above.

ecial or reduced-rate orders and supporting papers, covering the movement of property.

quests and receipts from agents and others for tariffs, classifications, division sheets, and circulars.

opies of concurrences and powers of attorney filed with regulatory bodies.

ritten requests on freight forwarders from persons and companies for quotations of rates and copies of freight forwarder's quotations.

orrespondence and working papers in connection with the making of rates and compilation of tariffs, classifications, division sheets, and circulars affecting the transportation of property.

J. REPORTS AND RELATED STATISTICS

nnual reports to regulatory bodies, file copies of..
uarterly and semi-annual reports to regulatory bodies,
file copies of, and supporting papers.
nnual reports or statements to stockholders, file copies
of.

ccountants' and auditors' reports:

a) Certifications and reports of all examinations and audits conducted by public and certified public accountants.

(b) Reports of examinations and audits conducted by internal auditors and others.

ccident reports, file copies of and supporting papers... ll other financial operating and statistical statements or reports and supporting papers.

"abulating cards, tapes, and other media used in the compilation of statistics and other data when the results are transcribed to other records covered by these regulations.

K. MISCELLANEOUS

Correspondence and records thereof pertaining to the items listed herein.

Until expiration or cancellation____

3 years...
Optional..

M-1.

2 years after expiration or cancellation. ME.
Optional....

3 years after cancellation or expiration ME.
of tariff.

Duplicate copies of accounts, records, and memoranda Optional....
listed in these regulations, if all information on such
duplicates is contained on the originals or other copies
retained, and if such duplicates are not specifically
provided for in these regulations.

Written authorizations and certificates of destruction of
accounts, records, and memoranda required by the
regulations.

Organization manuals, handbooks, circulars and other instructions issued to employees on matters pertaining to the business of the freight forwarder.

Permanently.

M-2.

3 years after expiration or cancellation.. ME.

INDEX TO RECORDS

–Administrative and corporate:

1. Incorporation and reorganization.

2. Titles, franchises and licenses.

8. Contracts and agreements. 4. Corporate elections.

5. Minutes of meetings.

6. Communications code and cipher books.

B-Treasury:

1. Capital stock records.
2. Bond

or other long-term debt records.

8. Authorization from regulatory bodies for issuance of securities. 4. Registration statements filed with SEC.

5. Records of securities owned or held by custodians.

6. Statements of funds and deposits.