This excerpt taken from the LXP 8-K filed Mar 20, 2006.
AINTAIN ACCURATE AND COMPLETE RECORDS
Every employee has the responsibility to maintain accurate and complete records. No false, misleading or artificial entries may be made on Lexingtons books and records. No funds or assets may be maintained or used by or on behalf of the company for any illegal or improper purposes. All transactions must be fully and completely documented and recorded in the companys accounting records. Records include paper documents, CDs, computer hard disks, email, floppy disks, microfiche, microfilm and all other media.
Lexingtons responsibilities to its shareholders and the investing public require that all of Lexingtons books, records, accounts and financial statements must be maintained in reasonable detail, must appropriately reflect Lexingtons transactions and must conform both to applicable legal requirements and to Lexingtons system of internal controls and generally accepted accounting practices and principles. No one should rationalize or even consider misrepresenting facts or falsifying records. Unrecorded or off the books funds or assets should not be maintained unless permitted by applicable law or regulation.
Business records and communications often become public, and you should avoid exaggeration, derogatory remarks, guesswork or inappropriate characterizations of people and companies that can be misunderstood. This applies equally to e-mail, internal memos and formal reports.
You should retain documents and other records for such period of time as you and your colleagues will reasonably need such records in connection with Lexingtons business activities. All documents not required to be retained for business or legal reasons, including draft work product, should not be retained and should be destroyed in order to reduce the high cost of storing and handling the vast amounts of material that would otherwise accumulate. However, under unusual circumstances, such as litigation, governmental investigation or if required by applicable law and regulations, the General Counsel may notify you if retention of documents or other records is necessary.