Document 6Bm20md3ork7V3pYJ8D3ER1eE

.. 1. . KCPPERS Interoffice Correspondence PLAINTIFF'S EXHIBIT BEA-61 To. See Below Location. Subject. Records Retention Pronj______ D. D. Latkovic 1 ncatinn Cotv. Admin. Svcs. naiB______ August 18, 1982 Attached is a copy of the approved listing of Corporate records/documents and retention periods together with the corporate retention policies. This was submitted to the Croup Presidents and has received their unanimous approval. For those of you not familiar with this project, the need for a .re-evaluation of our procedure was precipitated by the over-crowding of our storage areas and the cost- of storing and relocating useless documents. A Records Retention Committee was established with representatives from all the Groups and Staff Departments to deal with this subject on a company--wide basis and determine the requirements ' for the retention of record's. Furthermore, we .contacted- and received information from several governmental agencies,- other corporations and Arthur Young & Company. At this point, we can now proceed.' with. the implementation of the new records retention program. Any existing- records whose age exceeds the periods shown on the attached list should be-destroyed. Next week ye will complete the physical inventory of the records at- Boyers and prepare a list of those items which have not yet been verified. Tnese lists' (if required) will be submitted to.' the appropriate Group/Department to determine the 'status of those records. Once we have completed the reorganisation of Boyers, we will then proceed - to reorganise the Hoppers Building storage areas and Verona. Copies of the new form for record retrieval will be available shortly and should be ordered from the .Pittsburgh storeroom. - I want to rVignV all of you for your cooperation thus far in this project and hope ' we can maintain the momentum. ' - D. * D. D. Latkovic . ' DDL/at ' ' `' Attachment * ;.v ' `C. R. Fullin. . T. C. Cochran, Jr J. R. Timmins E. D. Losc'n * A. W. Capone J. Z. Stevenson T; h- St. '-Clair . R> R. Wihgard R. ?. Vetter R. E. Spats A.wI^LawTre. nBceurgunder J. L. Wilks F. L. Brown . E. W. Goncar .. - R- G. Wilson W. ' R. Vogler D. F. HcAliiste: B. G. Bartley R. F.. Harbury F. E. Jenkins W. B. Jackson ' E. Emanuel B. Otto Wbeeley R. Z. Hiller W. A. Hagda R. Z. Davis J. Ramser. ' T. Boume *2. W. Nabors "J. Davoren w. ?. Semoiovitca E. Sruckne: R. F. Klemens J. A. Best P. Eite A..J. ?epp< F. W. Flury J. R. Paul! Rj R. Horan J. Dout E. L. Proudley F. E. Davj' D. J. HcGraw R. J. Pa/ '....j- RECORD RETENTION PERIODS retention period PERM - PERMANENT CD - CURRENT USE LOCATION RESPONSIBLE PO POINT OF ORIGIN (v'nere document originates) CRA " GROUP ACCOUNTING DESCRIPTION SECTION I: ACCOUNTING RECORDS General/Detail Ledgers --Trial Balances Earnings Statements ** Balance Sheet Earnings Statement & Balance Sheet Supporting Schedules (Schedules 4, 5, 6, etc.) , "v Gross Profit 3y Plant. Journal Vouchers Sales Invoices Sales Check Listings Pinal Net Sales Report Aging Analysis Customer Remittance A/? Invoices A/? Distribution Reports (Detail Sent monthly to Groups) A/P Remittance Listing (Replaces Check Copies) INVENTORY Pinal Inventory Statements that tie to Monthly Balance Sheet ____ ___ Inventory Check Listings . _ . Physical Inventory Reports RETENTION PERIOD LOCATION RESPONSIBLE 20 YRS Y/E-PERM 6 Monthly-7 YRS Y/E-PERM & Monthly-7 YRS Y/E-PERM 4 Monthly-7 YRS Y/E-PERM 6 Monthly-7 YRS Y/S-10 .YRS 7 YRS 7 YRS CD CU 7 YRS CU CU 7 YRS 7 YRS' 7 YRS GRA GRA GRA GRA GRA GRA GRA GRA Credit 4 Collection GRA GRA . Credit a Collection Bookkeeping Accts ?ay/?D GRA Accounts Payable Dec-10 TES Jan-Nov-7 YES GRA .CU. - - - - CRA- 2 IRS GRA RECORD JCTuION PERIODS DESCRIPTION ' ACCOUNTING RECORDS (Continued) RETENTION PERIOD Purchase Order/Requisition-Local 3 YRS Others 10 YRS Purchase Check Listings CD Purchase Reports 7 YRS Production Check Listings CD Utility Reports 7 YRS Progress Reports Y/E-PERM Monthly-4 YRS LOCATION RESPONSIBLE Purchasing Purchasing CRA CRA CRA GRA CAS Central Staff Expense Printouts Research Expense Printouts Three Month Estimates-- (Earnings, Balance Sheet, etc.) \ Property Records Property Disposal Reports CASH RECORDS CD CD 1 YR PERM 7 YRS General Accounting General Accounting GRA GRA 'CRA Cash Entries Cash Entries Distribution Lockbox & Daily Cash Deposits Daily Cash Reports Daily Cash Records Totals 7 YRS 7 YRS CD 2 YRS ' CD Cash Mgt. Cash Mgt. Cash Mgt'. Cash Mgt. Cash Mgt. ,.,. ' Cash Receipts Register 7 YRS Bookkeeping Check Register 7 YRS- Check Copies 7 YRS (other than Pgh. computerised checks) Cash Mgt. ACCTS PAY/GRA ' Cancelled Checks * Bank Stmt's & Reconciliations Bank Transfer Authorisation Debit a Credit Advices 7 YRS 7 YRS " 7 YRS' 7 YRS ACCTS PAY/GRA Cash Mgt". r" Cash Mgt. Cash Mgt. RECORD RETENTION PERIODS DESCRIPTION 9F'10K I: ACCODKTINC RECORDS (Continued) , PAYROLL RECORDS Payroll Journal Voucher (ADS-38, ADS 29) Employees Earnings Records Cancelled Payroll Checks Special Payroll Account Checks & Check Register Weekly Time Sheets (Hourly Workers) Overtime Pay Sheets (Salary Personnel Only) Payroll Distribution By Dept. AD-81 (Division breakdown of gross payroll) Salary Authorisation Incentive Payment Authorisation Payroll Deduction Support Documents *W-4's Labor Distribution Accrual Records Payroll Tax Returns **W-2's Separation Notice (Termination) ' Employee Evaluation/Performance Review RETEhilON PERIOD 7 YRS ' PERM ... 7 YRS 7 YRS 3 YRS 3 YRS 3 YRS CD 5 YRS CD CD + 4YRS 3 YRS 5 YRS 4 YRS ' 3 YRS 3 YRS Revised 10/13/82 LOCATION RESPONSIBLE CRA PO CRA -- PO (Pgh.-Payroll) PO Plant Pgh.-Payroll PO PO General Account: PO PO PO * Point`of Piling Tax Tax PO ^Addition '"Change RECORD RETENTION PERIODS DESCRIPTION CTIOH I: ACCOUNTING RECORDS (Continued) MISCELLANEOUS RETENTION PERIOD LOCATION RESPONSIBLE Form 8Rt 9R, 10R PERM CAS Corporate Government Reports VARIOUS CAS Appropriation Requests PERM CAS Draft Distribution Sheets (Procurement) 7 ERS CRA Expense Reports Plus Attachments Freight Statements Freight Bills Cancelled Freight Checks 7 EES 7 EES 7 EES 7 ERS Point of Approval GRA Traffic GRA Bills of Lading Quality Reports 7 ERS 5 ERS HUTCHOH Traffic GRA or Plant Certificate of Analysis (Customer specifications) 5 .ERS MINIHUH ' GRA or Plant Certificate of Insurance (Contractors Insurance . coverage for damages incurred) CD ?0 Excise lax Reports 7 ERS TAR lax Exemption Certificates Dnit(Specific Purchase) Blanket Treating Reports Hiring haps -- Deep Hining ~ Surface Hining Various Government Reports - Medical Records Industrial Vaste Disposal Records (includes any related documents such as freight bills, vendor invoices, etc.) 5 ERS PERH GRA GRA 10 ERS pr"pv 7 3 ERS HHvZMDH GRA Nat. Resources GRA PERH Field A/or EROS REE? TNDEFH\-^ci.T UNTIL BETTER DEFINED waste water and air emissions records (includes permits and reports filed with the government) Product labeling and registration -- records REE? XKDEFUxi.aaE . DKTIL BETTER DEFINED prpv Field It/or EROS Haterial safety data sheet records prpM Field A/or EROS RECCED RETENTION section :i RECORDS LETT UP TO GROUPS' DISCRETION Retention periods for various records kept at plant locations and/or administrative offices should be determined and documented at the group level. It is not necessary for corporate retention periods to be established for these records since they are unique to a particular group and the group could best determine the necessary length of time to keep these records in conjunction with their operations. These records would include such things as: Various Inventory Reports (Please note that a corporate retention period has been established for final inventory statements that tie to the monthly balance sheet, physical inventory reports and plant stock records - see Section I) Packing slips and/or recurring documents Receiving Reports Load/Unloading Reports # Truck/Railroad Scale Tickets Materials Received/Used Reports . % Purchase Reports Correspondence Outside Sales Commissions Records Procurement Transfer Reports (TP) Competitive Activity Reports Price lists Time Cards Payroll Distribution Records (Employee's Pay Each Period Gross to Net) Each group should develop a retention period listing for the records they are responsible for and forward copies to the Record Retention Cocmittee. ___ GROUP LEVEL Each group/division should -designate a person to coordinate the record retention activities for the group. Responsibilities would include: 1) Being familiar with Koppers corporate retention guidelines and the Group's retention guidelines in order to answer specific questions received from - plants, etc. 2) Contacting the Record Retention Committee with questions, etc. 3) Preparing a log identifying what has been placed in storage. 4) Notifying the record center- to pick up/retrieve records, confirming destruction dates, etc. TRANSFER 0? RECORDS TO & FROM RECORD CENTER: RECORDS ORIGINALLY PLACES IN STORAGP 1) Sender prepares records for storage and completes Fora K-76 (Exhibit 1). Group . assigned box ambers "should ' be designated as follows: Group Nuaber/Departaent/last two digits of current year/number of box placed in storage during the current year. Example: 80--720--2-1 denotes Koppers General/Corporate Administrative Services/Tear-' 1982/first box placed in storage during 19S2. Note that the last digit will always begin with one (1) at the start of each new year. * Sender keeps "Senders Copy" (orange) on file until ."Acknowledgement Copy" (yellow) is received from Record Center. 2) Sender contacts `Record Retention Office 227 217 4) Records ' will be placed in storage. Sender * will receive the "Acknowledgement Copy" (yellow) of Form K-76 identifying where the box has been placed in storage. "Senders Copy" (orange) may be destroyed. RECORDS RETRIEVED FROM STORAGE .i 1)! 2) md ^'t Kecord Went'ion Office' , Koom 2200.- All information should be completed (Source: Form K-76 -1 ii 2) -SiLb^*iS.Re^iTd Sender Wil1 Sign the W*1** white slip to.the Record Retention Office K-2200 slip in the box and retun 3) Record Center files a copy of Form K-73 in tickler file for 30 days. If the box is not returned by the end of 30 days, record center vill contact sender to determine status of material. A verbal extention of time can be granted for an additional 30 days if necessary. Sender notifies Record Retention Office K-2200 ; DESTRUCTION1 1) ''Record Center Copy" (white) and "Destruction Copy" (pink) of Form K-76 are filed by destruction date. Once a box has been destroyed, record center will send the "Destruction Copy" to the originator and retain the "Record Center Copy" in order to answer questions which may arise as to whether something was destroyed or not. t AT NO TUfE DO TEE-RECORDS BECOME TEE "PROPERTY" OF TEE RECORD CENTER: TEEIR USE, .RETENTION AND DESTRUCTION IS CONTINUALLY TEE RESFONSLSILITY OF TEE USER. TEE RECORD CENTER DOES ASSUME RESPONSIBILITY FOR PROPER HANDLING, SECURITY WAREHOUSING' AND DESTRUCTION OF THESE RECORDS IN ACCORDANCE WITH TEE DIRECTION OF TEE USER. . .. ZZZ1Z1Z-2 REQUESTED BY RECORD RETRIEVAL REQUEST GROUP/DEPARTMENT/LOCATION DATE REQUESTEE DATE NEEDED DATE RETURNED STORAGE LOCATION * BOX NUMBER' DESCRIPTION Or RECORDS: j5 ' STATI.ON SECTION SHELF SPECIAL INSTRUCTIONS: POSITION _ K*73 a COO s/sz * t . ; VL---/'  1 KOMCM c^***!, INC. RECORD CENTER STORAGE DtV. OR STAPP DEPT. STATION-SECTION ^nelp-POSIT ion JLamT. DEPT.. SECTION OR LOCATION R.C. storage NO. jDESTRUCTlON OaTE SENDER'S NO. [PILED * 1 title OR DESCRIPTION Of luliJCC . N7TIfc j jv.HOM. j r 1| - > |SEnT TO R.C. __ !*`u"!__ !| | | iOTCHI PROM RCC'O AT R.C. TO detail description Mt REV. AM -t-40 Green copy of this form vill nor be used See Below Records Retention Addition to Record Retention Periods Payroll Records Retention Period W-41 a CO 4 YRS Change to Record Retention Periods Payroll Records Retention Period W-2's 4 YRS D. D. Latkovic Corp. Admin. Svc. October 13, 19B2 Location Responsible PO Location Responsible lax D. D. Latkovic DDL/dd Attachment C. R. Pullin 7. C. Cochran, Jr. J. R. Tismins- J. Ramser 7. Bourne E. D. Losch A. W. Capone J. E. Stevenson D. W.' Nabors J. Davoren x. M St. Clair R." R. Wingard R. ?-Vetter W. ?.. Saanolovitch R. Bruckner R. E. Spats A. W. Lawrence 7. Burgunaer R. P. Rleaens J. A. Best J. L- Wi-lks. P. L-`Brown E. W. Goncar P. Eite ' A. J. Pepper R. G. Wilson v.- R. Vogler D. P. HcAllister P. W. -Plury J. R. Paulk B. G. Bartley R. E. Harbury ?.. E. Jenkins R. R. Moran J. Dour- W. B. Jackson :E. Eaanuel W. A. Magda E. L. Proudley E. Davis S. Otto Wneeley R. E. Hiller R. E. Davis D. J. McGrav R. J. Parry KOPPERS COMPANY. INC. SUBSIDIARIES & ASSOCIATED COMPANIES COMPANY DIVISION' NUMBERS ~ JANUARY 13. 1966 Group Code Subsidiary Division D-Domestic M-Memo \ \ of C-Canadian KCI F-Foreign 60 80 80 60 80 60 60 60 60 60 60 60 60 80 80 60 ^ 60 *53} 60 ^ 60 60 60 60 60 60 20 *20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 314 KEPL - Power Transmission Division 315 KOP Tech Corp 318 KBW - Gasification Systems, Inc. ~ 501 equity investment of Koppers General 319 KEPL - Environmental Elements Division 320 KEPL - General Division 325 Engineered Metal Products-Sprout Waldron Div. X 328 Engineered Metal Producer-Container Machinery Div. X 329 Engineered Metal Products-Piston Ring & Seal Div. X 330 Engineered Metal Products-Power Transmission Div. 332 ' Engineered Metal Products-Adm. Div. X X 337 Engineered Metal Products-W.S. Hodge Foundry; Sprout Waldron Div. X 338 The Mapleton Co., Inc. 339 Laser Systems, Inc. X 349 Koppers Co., Inc. - Chile Branch 357 Koppers International (Australia) Ltd. 367 Sprout Waldron France Holding Company 368 Sprout Waldron of South Africa Pty. Ltd. 369 Jaybee Engineering (Holdings) Pty. Ltd. 370 Sprout-Waldron of California 371 Sprout Waldron International, Inc. 372 Sprout Waldron 6 Co. G.M.3.E. - Austria 373 Sprout Waldron - France 374 Sprout Waldron de Mexico, S.A. - Mexico 375 Koppers Co., Inc. (D.K.) Ltd. - Sprout Waldron 393 Nobles Trucking Company 394 Kem Rock Company 295 5erry Materials Corporation 396 Hoosier Stone & Concrete Corporation 2S7 Scott County Stone Company, Inc. 398 Sterling Sand 6 Gravel Company of Wyoming 399 ` Sterling Sand a Gravel Company 400 Sterling Paving Company 401 A-l Paving Co., Inc. 402 Echols Brothers, Inc.- 403 Fairfield Bridge Company, Inc. 404 Broderick a Gibbons, Inc. 405 Nello L. Teer Company 406 Romeo Guest Associates, Inc. 407 Webster County Coal Company 410 Central Engineering and Contracting Company C' F C C D F F D F F D D F F F F D D D D D D D D D D D D D D D D * Additions Replaces December 4, 1983 2-0 KOPPERS COMPACT. INC. SUBSIDIARIES & ASSOCIATED COMPANIES COMPANY DIVISION NUMBERS JANUARY 15. 1986 Group Code \\ 750 Koppers as Agent for Inland Steel Company * 810 Koppers as Agent for Industrial Development of Fetrolia, Pennsylvania Pollution Bond Issue 820 Koppers as Agent for Industrial Development of Follansbee, West Virginia-------Pollution Bond Issue 830 Koppers as Agent for Industrial Development of Fairrield, Alabama Taxable Bond Issue 840 Koppers as Agent for Industrial Development of Fairfield, Alabama""---O.K. Capital Projects Division of KCI Subsidiary D-Domestic M-Hemo C-Canadian or F-Foreirn Other M M M M M <.> Changes - Replaces January 1, 19S 5.0 General Ledger Number 850 Appendix C Page 4 of 18 February 1, 1963 Description Building Facilities Department Expense - To accumulate the expenses related to the operation of the S6T Centers located at Monroeville and Verona. For G.L. 850 u6e only the following department numbers. The department number will consist of one of the numbers indicated below. These department numbers will be issued by the Monroeville S&T Accounting Department. Department numbers to be used in conjunction with the operation of the Monroeville Building Facilities Department. 21 22 26 *7P5 Mechanical Services Building Services - Fixed Expense Facility Services - (included in Facilities & Support Section) replaces Jaa2ury'l, 1982 Appendix C Page 5 of IE January 7, 19S6 Department number* to be used in conjunction with the operation of the Verona building Facilities Department. 11 Mechanical Services 12 Building Services 15 Fixed Expense 795 . Facility Services General Ledger Number Description 860 Expense incurred by those department***listed below to be allocated back to the participating group* via C.L. 861. For C.L. 860 use only the following department numbers Department Number Description **28 **32 **33 FACILITIES AND SUPPORT SECTION Peraonnel/Eissan Resources Business Services Storeroom 2ESEAB.CE & DETZLOPHEKT SECTION CEZHICAL PBODPCTS AND PROCESSES EZSEABCS DZPABThEKT Department Number' S27 - Chemical Products and Processes Administration 828 - Phenolic Eesin and loan Technology Section 829 - Organic Chemistry Section 30 - Catalyst Besearth Section 31 - Pilot Plant Operations Group 32 ~ Process Engineering Besearch Group 33 ~ Pitch and Carbon Precursors Besearch 34 -- Creosote Produces PIQy^Tb'G TECHNOLOGIES BESFAvr; DEPABIHEKT . *752 - Technical. Information *836 - Kazerial .Science **37 - Ceramic Besearch 38 - Hggufa=~-rir!^ Technologies Section **840 - Polyester Eesin Besearch ' ` 341 - Pioneering Technologies - Administration 24 - DKIVEESITT BSSZABCE C01CTBACTS 825 - OTEEB ETTIBNAl EESEABCE 842 - CAP EKGIXEEEIKS DEPABThZKT * Addition ** Changes Beplaces April 1, 1985 Department Number Appendix C Page 6 of 18 January 7, 1986 Descriotit '806 '812 796 -809 803 *-'798 793 '835 ANALYTICAL SCIENCES 6 MATERIALS CHARACTEEIIATION Coal Conversion and Energy Technologies Section Absorption Spectroscopy Chemical Analysis Chromatographic Analysis Metallurgical Services Physics and Physical Chemistry Analytical Services Staff Coal Tar Pitch QC *^05 *''*818 '819 SB20 '821 822 ENVIRONMENTAL RESOURCES SECTION Environmental Management POP Environmental Water Quality Engineering Hydrogeology Environmental Analysis Laboratory Air Quality Engineering . -- 631 813 -814 '611 OCCDH<IIDNAL EEALT5 AKD PRODUCTS SAFETY SECTION Occupational Health Clinic Section Industrial Hygiene SCIENCE AND TECHNOLOGY OPTICS General Ledger Number Description l* r 862 Expenses incurred by those departments reporting directly to the Chemical a Allied Products Group he allocated to the Chemical Allied Products -t G.L. 863. Ter G.L- 862 use only the following department members Department Number Description 800 *802 . ' 805 843 844 845 **846 847 848 849 **52 E53 54 g5=- -- 56 E57 858 . Lrion Development Administration Code Product Acceptance . Specialty Protection'Chemicals Quality Control - Chemical Products Quality Cottrol - Industrial Produc: Developsenr-Drrville Commercial Hoofing Building Materials Test Lab Phenolic Development Phenolic Pilot Plant Waterproofing c Maintenance Product; Eastern Coatings Western Coatings " ................... Industrial Chemicals Eescrcinel Products Creosote Development Polyester Development Replaces I OPC Appendix C Pape 7 of 18 April 1, 1985 General Ledger Number Description 868 Road Materials Group Development Expense for use by Hoppers General to accumulate the cost of'those departments reporting directly to the Road Materials Group. Por G.L. 868 only the folloving department numbers Denertment Number 510^ Descriution Road Materials Group General Ledcer Number Descrintion 870* CAP Engineering Capital Cost. For GL 870 only the folloving department numbers Denartmer.f Number Descrintion ^ 872* To'be used to accumulate the capital cost, transferred from GL 860 Dept. 842. *No direct charges can be made to these accounts. All cost relating to CAP Engineering must be charged to GL r, 860,, Dept. # 842. The computer is programmed to generate charges from GL 860, Dept. 842 to GL # 870, Lent. ? S72. Sen Laces January 1, 1985 ri.ji/L&Z' 'TIT* (o/loO? General ledger Number Department Number Description 590 Regional Sales Office Appendix Febraury 3, 1986 595 -- 600 670 769 646 647 .\ Southern Regional Mid-West District Communal Sales Office Expense 690 Burlingame Office 691 Chicago Office 692 Detroit Office 693 Houston Office 694 Serve Program 696 Rotterdam Office General and Adainis trative Expense Aviation Department Expense 670 Aviation - Pittsburgh Central Staff Department Expense - 700 executive 724 Executive Services 779 Productivity and Quality COMMUNICATIONS G20U? 702 704 *815 *816 *817 *818 *819 715 709 710 711 Coaaunicarions Administration Advertising, Public Relations, Public Affairs, Investor Relation: Internal Coixaunications Architectnral Advertising Corporate Advertising Financial 8 Shareholders Relations General Communications Product 8 Services Information Systems MAKAGZHEK7 IKP05MA.TI0K SESTEHS BUSINESS SYSTEMS 8 METHODS Business Systems 8 'Methods -- , Bldg. Products/Coal 8 Wood Based Products Business Systems 8 Methods Roppers General/Chenical Systems Business Systeas 8 Methods CM 8 S/EM? Addition. Replaces January 2 1986 u Appendix 3 February 3, 1986 General Ledger Number Department Number Description 769. Central Staff Department Expense (Continued) COMMUNICATIONS CROUP \ MANAGEMENT INFORMATION SYSiiKS BUSINESS SYSTEMS 6 METHODS ' SUPPORT 703 Prod. Quality 6 Process Information Systems 716 MIS Support 717 MIS Training OPERATIONS 708 Data Input/Output Control 712 Data Coramni cations Processing 719 5--7900 Operations 767 Telecommunications LEGAL SERVICES CROUP 707 730 731 ' 732 Law lax Real Estate Patent Replaces January 2, 1986 Appendix B January 15, 1986 Central Ledger' Humber Department Humber Descriotion 769 Central Staff Department Expenses (Continued) ADMINISTRATIVE SERVICES GROUP HOMAN RESOURCES 770 Human Resources Administration 773 Employee Benefits 775 Labor Relations 777 Salary Administration 778 Employment 796 Payroll/Employee Lata TRAFFIC 780 Traffic 785 Traffic - Baltimore PURCHASING 786 Purchasing - Administration 787 Purchasing -- Raw Materials. 788 Purchasing - Equipment . MARKETING 803 Economic Analysis 804 Marketing Research 806 Administrative Section FLANKING SERVICES GROUP 810 Planning Services FINANCIAL. SERVICES GROUP 721 Internal Auditing 722 Finance Adninis--ation 725 Sector Accounting c Control VTrrt crypvs 742 Credit e Collection 744 Cash Operations 755 Bookkeeping 756 Accounts Payable COMPTROLLER. 740 765 OFFICE SZF1VTCES 761 ' 763 766 Insurance Stenographic Duplicating Storeroom Mai'-oam v. Replaces January 2, 1986 CODCb ^v/5/rn/y yz)/ 'S/Ssc^S ` A/Oj APPZKDS A SO??g?.g rnwig; TyC, ST-BSZDljilzzs AKD A5S0r7/iTfn r^jj^rrr; CDigJJfl 1Hffi3S>s =----------- JASu^ZT i. 19 BD KOPPIRS COMPANY. INC. SUBSIDIARIES i ASSOCIATED COMPANIES COMPANY/DIVISION NUMBERS FISRUAR1 3. ]966 Group Code 80 80 80 80 80 80 80 **16 80 **16 78 78 B0 **20 **23 100 General Division 101 General Division Canadian Dollar Payments 102 General Division Foreign Draft Payments 103 General Division Deutscn hark Payments 104 General Division British Pound 105 General Division Mexican Peso Payments 106 General Division Wire Transfer Payments 107 CAP - Chemical Systems Sector - Roppers Agri - Research Company 108 General Division Cash Clearance Con: :ol 109 CAP - Chemical Systems Sector - Agri - Diagnostic Associates 115 Korea Carolina Synfuels Corporation 116 Peat Methanol Associates 117 Ropvenco, Inc. 120 Construction Materials & Services - Coatings 125 U.S. Plastic 8 Chemical Carp. **16 130 CAP - Cnemical Systems Sector Thiem Comoration *16 125 CAP - Chemical Syst p-?* Sector ~ Ihiem Division **15 **16 lACr-CA? - Building Products Sector -- rate me. 141 CAP -- Chemical Systems Sector Parr west Cleveland **20 **20 **20 **20 **20 150 Construction Materials & Services - Tennessee Land 4 Operations 151 Construction Materials 4 Services - Natural Resource Development Operations 152 Construction Materials 4 .Services - Alger Tenants in Common (A.T.I. C.) 153 Construction Materials 4 Services - Tennessee Sigh Top Operations 154 Construction Materials 4 Services - In.ergy, Inc. Division of KCI Subsidiary D-Dome Stic C-Canadian P~?orclrn M-Memo or Other h M u It M \j D D D D D 2 I "J 'Revised Renlaces September 1, 1985 FOPPIRS CO"?.Orr. INC. SUBSIDIARIES {, ASSOCIATED CO^AKIES COMPANY/DIVISION NU3SZRS FT3RUARY 3. 1986 Croup Code ' 80 201 Koppers International Trade Corporation 20 255 Ontario Lake Trie Sand 60 260 HTPL - Sprout - Waldron Division **15 265 CAP - Building Products Sector Parr Industries Linited 20 270 K?L -- Load haterials Division Division of FCI Subsidiary D-Doraestic C-Canadian F-Foreirn H-Herao or Other .F C C c KOPPERS COMPANY. TNQ. Slt3PT!>! A?.T~9 & r'rxuv >.--*<; COMPANY DIVISlOK NUMBERS a FEERuARY 3. 1 9bt> Croup Code Division of KCI Subsidiary D-Domestic M--Memo C-Canadian or F-Foreirn Other 60 314 REFL - Power Transmission Division BO 315 KOP Tech Corp SO 31B KBW - Gasification Systems, Inc. - 501 equity investment of Hoppers General 60 80 60 60 60 60 60 60. 60 60 ' 80 80 -w'-V *-, 60 60 60 60' 60 .60 60 60 60 20 20 20 20 20 20 20 20- -J; 20 319 KZPL " Environmental Elements Division 320 KEPL - General Division 325 Engineered Metal Products-Sprout Waldron Div. 328 Engineered Metal Products-Container Machinery Div. 329 Engineered Metal Products-Piston Sing 6 Seal Div. 330 Engineered Metal Products-Power Transmission Div. 332 Engineered Metal Proaucts-Adm. Div. 337 Engineered Metal Products-W.S. Hodge Foundry; Sprout Waldron Div. 338 .The Mapleton Co., Inc. 339 Laser Systems, -issc 349 Hoppers Co., Inc. - Cnile Branch 257 Hoppers International (Australia) Ltd. 367 Sprout Waldron France Holding Company 368 Sprout Waldron of South Africa Pry. Ltd. 369 Jaybee Engineering (Holdings) Pry. Ltd. 370' Sprour-Waldron of California 371 Spront Waldron International, Inc. 372 Sprout Waldron Co. G.M.B.E. - Austria 373 Sprout Waldron - France 374 Sprout Waldron de Mexico,' S-A- - Mexico 375 Hoppers Co., Inc. (ILL.) Ltd. - Sprout Waldron 253 Construction Materials Services - Hob le s Trucking Conn any 394 Construction Materials . Services -- . Hem Sock Company 395 Construction- Materials Services - Berry Materials Corporation 396 Construction Materials Services Hoosier Stone Concrete Corporation 397 Construction Materials Services - Scott County Stone Company, Inc. 398 Construction Materials Services - ' Sterling Sand Gravel Company of Wyoming 399 . Construction Materials Services - Sterling Sana Gravel Company 400 Construction Materials Services - Sterling Paving Com any 401 Construction Materials Services - A-i Paving Co., Inc. X X X X X X X K c F V D D T D D t D D D D D D D D - '. D Replaces January 13, 1986 2.0 Group Code KOPPERS COMPANY. INC. SUBSIDIARIES 4 ASSOCIATED COMPAREIS COMPA?iY DIV1SI ON NUMBERS FEBRUARY 3. J986 Division of KCI Subsidiary D-Dosestic M-Meao C-Canadian or "-Foreign Other 20 20 20 20 20 20 20 % i.* 402 Construction Materials & Services Echols Brothers, Inc. 403 Construction .Materials & Services Fairfield Bridge Cospany, Inc. 404 Construction Materials 4 Services Broderick 4 Gibbons, Inc. 405 Construction Materials 4 Services Hello L. leer Cocpany 406 Construction Materials 4 Services Roaeo Guest Associates, Inc. 407 Construction Materials 6 Services Webster County Coal Cocpany 410 ConstructionMaterials 6 Services v 'Central Engineering and Contracting Cospany D D D D D D D >r 2.1 1/ KOPFERS COMPANY. INC. SUBSIDIARIES 4 ASSOCIATED CPMPAKIES COMPACT /DIVISION NUMBERS FEBRUARY 3. 1966 Group Code Subsidiarv Division D-Doraestic , * of C-Canadian FCI F-Foreirn 20 411 Construction Materials 4 Services Hello L. Teer International, Inc. 20 412 Construction Materials 4 Services Comfort Engineers, Inc. 20 413 Construction Materials 4 Services ........... Hello L. Teer U.K. LTD. 20 414 Construction Materials 4 Services - McMichael Company 20 415 Construction Materials 4 Services - McMichael Concrete Company 20 416 Construction Materials 4 Services - McMichael Asphalt Sales Company 20 417 Construction Materials 4 Services - Tulsa Concrete Company 20 418 Construction Materials 4 Services - Tulsa Paving Company 20 419 Construction Materials 4 Services - Tulsa Sack Company 20 420 Construction Materials 4 Services - Ivy Corporation - Ivy Steel 4 "Sire 20 . 421 Construction Materials Services - Davidson Mineral Properties, Inc. 20 423 Construction Materials 4 Services - Meadow Steel Products, lac. 20 424 Construction Materials 4 Services - Beeves Construction Company, Inc. 20 427 Construction Materials 4 Services - Cherokee Crushed Stone, Inc. 20 428 Construction Materials 4 Services - Ivy Corooration - Administration 20 429 Construction Materials 4 Services - Sloan Construction Company, Inc. 20 431 Construction Materials 4 Services - * Sully-Miller Contracting Company 20 ' 432 . Construction Materials 4 Services - Southern Pacific Milling Cormany 20 433 Construction Materials 4 Services - South Coast' Asnhalt Products Germany 20 434 Construction Materials 4 Services - ? 4 K Materials, Inc. 20 435 Construction Materials 4 Services - Western Paving Commany 20 436 Construction Materials 4 Services - Mid-Kansas Construction Como any 20 - 437 - Construction Materials 4 Services -- -.......... . Kaiser Sand 4 Gravel 20 438 Construction Materials 4 Services - Milts 4 Sons "rucking Service - D D D D D D D D 'D D D D D D D D D D D 'D D D D D M-Memo or Other Replaces December 10. 1284 EOPPEP.S COMPANY. IKC. SUBSIDIARIES 4 ASSOCIATED COMPASUS COMPANY/DIVISIOK KUM5ZRS : FEBRUARY 2. 1986 Group Code . % Division of KCI 20 439 20 440 20 .441 20 442 20 443 20 444 20 , 445 20 446 20 447 20' 448 20 449 20 450 20 451 20 452 20 453 Construction Materials 4 Services Erie Sand 4 Steamship Company Construction Materials 4 Services Road Materials Croup Construction Materials 4 Services Rocky Mountain Rock Products Construction Materials 4 Services Sim J. Harris Company Construction Materials 4 Services - Reed Paving, Inc. Construction Materials 4 Services - General Crushed Stone Cocqjaay Construction Materials 4 Services Kentucky Stone Company Construction Materials & Services - Susquehanna Quarry Company . Construction Materials 4 Services - . Hoppers Subsidiary XII Construction Materials 4 Services - Erie Sand 4 Gravel Coses any Construction Materials 4 Services - Eastern Rock Products. Inc. Construction Materials"4 Services Lycoming Silica Sand Cots any Construction Materials 4 Services - Stone Man, Inc. Construction Materials 4 Services - Easton Mack Truck Construction Materials 4 Services - Chester Carriers X Subsidiary D-Dotaestic C-Canadian P-Foreirn oa M-Merno Or D D D 'D D a D D D D D D D D . . Replaces Itecerber 20, 12S4 ^3 4i*r V' Croup Code KOPPEBS COMPANY. IKC. SUBSIDIARIES i ASSOCIATED COKPAKIIS COtgAKY DIVISION K'JiiSIRS JANUARY 12. 1966 Division of KCI Subsidiary D-Domestic H-hemc C-Canadian or F-Foreicn Other 750 Koppers as Agent for Inland Steel Company H 810 Koppers as Agent for Industrial Development of Petrolia, Pennsylvania-----------Pollution Bond Issue M 820 Koppers as Agent for Industrial Development of Follansbee, West Virginia--- Pollution Bond Issue 830 Koppers as Agent for Industrial Development of Fairfield, Alabama-- Taxable Bond Issue a 840 Koppers as Agent for Industrial Development of Fairfield, Alabama------- Q.K. Capital Projects H J iV.-) Changes -- Keplaces January 1, 1880 5.0 ' K3PPIRS COMPANY. INC. SUBSIDIARIES 'ASSOCIATED COMPANIES COMPANY/DHTSIOK NUMBERS FEBRUARY 3. :9fe6 Uo ,, Croup Code 4> 0 > ) vV- -w. V . t/,. *17 454 CAP - Coal 6 Wood Based Produce Sector *r Coke Industrial Supply *15 462 CAP - Building Products Sector Engineered Wood Systems *20 465 Construction Materials Services - Hoppers Internatinal Canada Li&ited **15 466 CAP - Building Products Sector - RXCL (Laminating) **18 471 Chemical Allied Products - Previously Operated Properties **33' 475 Chemcial Allied Products - Administration **17 477 CAP -- Coal 6 Wood Products Sector - Ireated Wood Products **15 479 CAP -- Building Products Sector -- Forest Productf D.X. **15 480 CAP - Building Products Sector - Non-Com Europe, Ltd. **16 481 CAP - Chemical .Systems Sector - Industrial Specialty Chemicals **16 482 CAP - Chemical Systems /Sector .- Polyester Sesins **17 . 483 . CAP Coal 6 Wood Products Sector ~ Industrial Products **15 484 CAP - Building Products Sector -- Omni Fiberglass Corp. 485- 499 Reserved for Chemical 6 Allied Prodoers Group **23 500 American Color 6 Chemical Company **16 501 CAP - Chemical Systems Sector Creative .Basins, Inc. **15 993 Chemical Allied Products - Administration (Bldg. Prod. Sector) **15 9730 CAP -- Building.Products-Sector - Central .Asphalt **15 9860 CAP - Building Products Sector Sales Support, Arch. Specifiers a Iechaical Services Dept. **15 9861 CAP - Building Products Sector - Phenolic Insulation Dept. **15 9862 CAP - Building Products Sector - ,- Commercial Hoofing' Dent,______ **15 9863 CAP - Building Products Sector - Waterproofing and Maintenance Dept. **15 9864 CAP Building Products Sector - Discontinued Operations (EMM Belated) . . **15 9865 ` CAP -'Building Products Sector - Protection Prod. Dept. **15 9866 CAP - Building Products Sector - wonsaa Dept, **Bevisea c * Tiw ID ^,2 ----- 3 Division of KCI Subsidiary D-Doestic C-Canadian F-roreign M-Memo or Other I X C c X X X t r X X D D X D X X 2 X X X X 2 EFFECTIVE IMMEDIATELY THE PROCEDURES FOR MARKING AND SENDING OF RECORDS TO STOREROOM FOR STORAGE ARE AS FOLLOWS: 1. All boxes must contain Form K-76 and must be filled out completely.' 2. Boxes must be labeled on outside with senders number largely written on box plus permanent or destruct date and any other information needed by sendee. Each box must also have either red dot or blue dot on front of box. Red dot on permanent boxes plus blue dot on boxes with destruction date. (Dots available- in storeroom by box 1 ,000) .t 1 1992 DESTRUCTION DATE 80 ' 707 GROUP'' DEPARTMENT CODE ' NUMBER 86 YEAR 1 BOX NO. \ 80 707 86 1 GROUP' DEPARTMENT YEAR ' BOX CODE NUMBER NO. SC* Ak aMj PmLEr--. ' SAMPLE, 3. A list showing senders numbers must accompany all boxes being sent to storeroom for storage (list will be checked against boxes by building men and by storeroom before being accepted). 4. ' Notify storeroom of boxes to be sent to storage and storeroom will make arrangements with building. No boxes will be accepted without authorization from storeroom. , RECORDS RETENTION PROGRAM' Boxes should be marked properly>as far as numbering goes; color codes must be used, the color codes being blue for boxes with destruction date and red for permanent records. The K-76 is a form that is used to process the Records Retention Program. The K-76 Form has six (6) sheets. Sheet (1) White - Record Center Storage Label - is to be filled out by sender with all the information needed except Station Section, Shelf Position and R. C. Storage Number blocks. Do not put Record Center Storage Label on box. Leave intact with other sheets .except salmon color sheet - Sender's Copy. Sheet (2) White - Record Center - Numerical Copy is to go to the storeroom. Sheet (3) Yellow Acknowledgment Copy --After boxes are put on shelves, this copy is sent back to people who sent boxes to mines. Sheet (4) Pink - Record Center Destruction Center - Kept for all records with destruction dates. Whenever it is time to destroy, the pink copy is sent back to people so that they know box was destroyed. Sheet (5) Green - Record Center - Box Copy - This is left inside the box. If the box is destroyed, we use this information for position on shelves to place another box. Sheet (6) Salmon - Sender's Copy - People keep this copy for their own records when they send box to the mines. After pulling salmon copy, put remainder forms inside of box.. The yellow copy will be sent back and this copy will be destroyed. K-96 Form Sheet (7) - This is to be used by the sender and the box number is to be recorded the day of pick up. The employee's name, the department number; the room..number, and phone extension is to be recorded. When the Building 2- - Office employee picks up the boxes, he is to check off that all the proper information has been submitted on the Form K-96, and with the proper number on the box and destruction date and color coded. After this has been checked, the Koppers Building employee will take the records to Bill Magda in the storeroom in the Subbasement. At this time, the stDrerpon)..personnel will also check the box to make sure all procedures have been followed. Each employee will sign the slip and this slip will be returned to the Building Office and put on file. 7FK:cug October 10, 1985 Thomas F. Kasunich Assistant General Manager Building Operations