Hi Ilana,
 
As has already been stated, yes, declare source code a record ~ but if you seek a shorter retention period than "life of system", one idea is to place it in a project management records series. If you can find appropriate citations to match at least a "close of project" period (plus a number of years, perhaps?), your organization won't be required to maintain indefinitely...unless it wants to.  
Mimi Dionne.

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