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RECMGMT-L  March 2002

RECMGMT-L March 2002

Subject:

Re: Accounts Payable - "Plant In Service"

From:

Tracey Black <[log in to unmask]>

Reply-To:

Records Management Program <[log in to unmask]>

Date:

Thu, 7 Mar 2002 08:46:26 -0500

Content-Type:

text/plain

Parts/Attachments:

Parts/Attachments

text/plain (135 lines)

Dave,

Thanks for the information you have provided.  I will get with our
Accounting and Tax departments and see what we can do to get the same
approval.  It will save our company a great sum of money each year.

Respectfully submitted,


Tracey Ann Black
Records Administrator, MMWEC
www.mmwec.org
mailto:[log in to unmask]
1-413-589-0141 x272



-----Original Message-----
From: [log in to unmask] [mailto:[log in to unmask]]
Sent: Thursday, March 07, 2002 8:28 AM
To: [log in to unmask]
Subject: Re: Accounts Payable - "Plant In Service"


Tracy,

Florida Power & Light Company performs accounting adjustments resulting
from reclassification and original cost studies in our property retirement
system and has received approval from the regulatory commission having
jurisdiction.  Therefore we no longer have to meet the requirements of
125.2(g).

The records required by 18 CFR 125.3, paragraph 11(a) and (b) are retained
for a minimum of 10 years and require the Accounting and Corporate Tax
departments approval before destruction.

Prior to receiving approval, we microfilmed the records and retained for 25
years.  The records are not scanned into a document management system and
the hardcopy retained in our Corporate Records Center.

Dave Hobart
Senior Corporate Records Analyst
Florida Power & Light Company
West Palm Beach, Florida






                    "Tracey Black"
                    <[log in to unmask]        To:     [log in to unmask]
                    RG>                    cc:
                    Sent by:               Subject:     Accounts Payable -
"Plant In
                    "Records               Service"
                    Management
                    Program"
                    <RECMGMT-L@LIST
                    S.UFL.EDU>


                    03/06/02 02:39
                    PM
                    Please respond
                    to "Records
                    Management
                    Program"






Good Day LISTSERVians;

I am looking for some assistance in deciphering a Federal citation in TITLE
18 CFR 125.3 (11):
SNIP>11. Vouchers: (a) Paid and canceled vouchers (one copy-analysis sheets
showing detailed distribution of charges on individual vouchers and other
supporting papers). 5 years. See Sec. 125.2(g).  (b) Original bills and
invoices for materials, services, etc., paid by vouchers. 5 years. See Sec.
125.2(g). <SNIP
 &  Sec 125.2 (g) (2) :
SNIP> (g) Schedule of records and periods of retention. (1) Records related
to plant in service must be retained until the facilities are permanently
removed from utility service, all removal and restoration activities are
completed, and all costs are retired from the accounting records unless
accounting adjustments resulting from reclassification and original costs
studies have been approved by the regulatory commission having
jurisdiction.
If the plant is sold, the associated records or copies thereof, must be
transferred to the new owners.
(2) Records related to hydroelectric facilities and additions, retirements,
and betterments thereto must be retained until:
(i) The Commission has determined the actual legitimate original cost of
the
facilities, or the licenses are surrendered. If the plant is sold, the
associated records or copies thereof, must be transferred to the new
owners.

(ii) Records related to the determination of amortization reserves pursuant
to section 10(d) of the Federal Power Act must be retained until a final
determination and adjudication of the amortization reserves are made.<SNIP

I not really sure how to ask my questions, but here goes: What type of
vouchers would fall under the "plant in service" scenario?  Right now my
organization microfilms all our vouchers and save them all for twenty five
years.  I believe, if we could separate the "in plant service" vouchers
from
the administrative vouchers we could save a lot of time preparing the
vouchers for microfilming, the cost of microfilming and the yearly storage
charges per roll associated with the microfilm.

If anyone would like to take a stab at helping me I would really appreciate
it.  Thanks  Be gentle on me I'm new to the field.


Respectfully submitted,


Tracey Ann Black
Records Administrator, MMWEC
www.mmwec.org
1-413-589-0141 x272
mailto:[log in to unmask]

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