Hi Ilana,

In all of the schedules I have ever created in which the entity owns source
code, source code is treated as record because it is highly valuable, and
often operationally critical, IP.  How long it is retained varies from as
early as "asset/system disposition" to "forever".  That decision often
hinges on the purpose of the system: backend or a product for sale.

I often find people forget (or don't understand in the first place) that
business needs can drive record status as much as regulatory requirements.
So while there may not be a regulation you can point to, you can certainly
point to business continuity value as the basis for inclusion on the
schedule.

Good luck!
Julie

-- 
Julie J. Colgan, CRM

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