[Code of Federal Regulations] [Title 47, Volume 3] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 47CFR42.1] [Page 5] TITLE 47--TELECOMMUNICATION CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) PART 42_PRESERVATION OF RECORDS OF COMMUNICATION COMMON CARRIERS --Table of Contents Sec. 42.1 Scope of the regulations in this part. (a) The regulations in this part apply to all accounts, records, memoranda, documents, papers, and correspondence prepared by or on behalf of the carrier as well as those which come into its possession in connection with the acquisition of property, such as by purchase, consolidation, merger, etc. (b) The regulations in this part shall not be construed as requiring the preparation of accounts, records, or memoranda not required to be prepared by other regulations, such as the Uniform System of Accounts, except as provided hereinafter. (c) The regulations in this part shall not be construed as excusing compliance with any other lawful requirement for the preservation of records.