1.  Upon written approval of the Administrator, the insurer may destroy accumulated and noncurrent detail records such as payroll reports, checks, claims, and other records of similar importance for the period July 1, 1913, to January 1, 1947, if:

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(a) Claims from January 1, 1940, and after are first microphotographed; and

(b) A brief inventory of the destroyed records is retained.

2.  The insurer may dispose of or destroy any record which has been microphotographed or filmed if the procedure required by NRS 239.051 has been followed.

3.  The principal records, such as the general and regular journals and the general ledgers, must be retained intact until audited and then must be microfilmed for retention until their destruction pursuant to NRS 239.051.