(1) Companies must keep all records and reports required by these rules or commission order for three years unless otherwise specified in subsection (2) of this section. No records may be destroyed before the expiration of three years or the time specified in subsection (2) of this section, whichever is applicable.

(2) Companies must adhere to the retention requirements published by the Federal Communications Commission in Title 47, Code of Federal Regulations, Part 42, Preservation of Records of Communication Common Carriers and Part 54, Universal Service. The effective date is stated in WAC 480-120-999, Adoption by reference.