Okla. Admin. Code § 590:35-5-1
The Plan Administrator shall cause Accounts to be established for each Participant, to reflect such Participant's Employer Contributions. Each Account shall be subdivided further and separate records shall be maintained showing the manner in which each such Account is invested. Separate records also shall be maintained with respect to each such Account showing the amount of contributions thereto, distributions therefrom, and the amount of income, expenses, gains and losses attributable thereto. All such subaccounts are referred to herein as a Participant's "Account." In general, the interest of each Participant hereunder at any time shall consist of the amount in his Account, as determined under Section 590:35-5-3, plus credits (representing the Participant's allocable share of contributions, profits, income, and other increments attributable to such contributions) and minus debits (representing the Participant's proportionate share of losses and other decrements or expenses under the Plan and any and all distributions under the Plan made to or in respect of that Participant). These records shall be maintained by the Plan on a calendar quarter-end basis only and available for a period of three (3) years.
Okla. Admin. Code § 590:35-5-1