The records contained no organizational charts for the companies, and the arrangement of the records did not appear to reflect the organization of the company. The records are divided into two subgroups: Subgroup 1, Financial Records; and Subgroup 2, Operating Records.
Subgroup 1 contains six series including Series 1, Government Tax and Agency Files; Series 2, Subject Files (primarily budgets, legal contracts, account statements, and audits); Series 3 Marketing Files; Series 4, Supporting Files (memoranda, supporting details, work papers, and preliminary reports); Series 5, Overhead Cost Studies; and Series 6, Miscellaneous Bound Volumes (ledgers, budget analysis, and earning statements).
Subgroup 2, Operating Records, consists of four series: Series 1, Bound Volumes (operating ledgers, generation reports, inventories, voucher and job order analyses); Series 2, Job Order Files; Series 3, Subject Files (blueprints, photo albums, construction estimates, operating logs, inventories, and requisitions); Series 4, Photographs and Negatives. Oversized blueprints were removed from the records and placed in the map cabinets, according to accession number. Photographs which were part of reports or in photo albums were left with the records, while other photographs have been place in Series 5 and stored in the photographic storage area.
The original articles of incorporation, board of directors' minutes, and personnel files were not included in this records group. When the Tennessee Valley Authority purchased East Tennessee Light and Power Company, many of the employees were retained by the authority and the personnel files were integrated with TVA personnel files.