---
kind: "section"
citation: "40 C.F.R. § 98.407"
title: "40"
number: "98.407"
heading: "Records that must be retained."
url: "https://uscodex.org/cfr/40/98.407"
---

# §98.407. Records that must be retained.


In addition to the information required by [§ 98.3(g)](/cfr/40/98.3.md?p=g), the reporter shall retain the following records:

- (a) Records of all meter readings and documentation to support volumes of natural gas and NGLs that are reported under this part.
- (b) Records documenting any estimates of missing metered data and showing the calculations of the values used for the missing data.
- (c) Calculations and worksheets used to estimate CO2 emissions for the volumes reported under this part.
- (d) Records related to the large end-users identified in [§ 98.406(b)(7)](/cfr/40/98.406.md?p=b-7).
- (e) Records relating to measured Btu content or carbon content showing specific industry standards used to develop reporter-specific higher heating values and emission factors.
- (f) Records of such audits as required by Sarbanes Oxley regulations on the accuracy of measurements of volumes of natural gas and NGLs delivered to customers or on behalf of customers.

## Notes

### Amendments

[74 FR 56374, Oct. 30, 2009, as amended at 75 FR 66479, Oct. 28, 2010]

### Authority

Authority: 42 U.S.C. 7401-7671q.

### Source

Source: 74 FR 56374, Oct. 30, 2009, unless otherwise noted.

### Amendments

[74 FR 56374, Oct. 30, 2009, as amended at 75 FR 66479, Oct. 28, 2010]