Perhaps someone with electronic logging experience or knowledge can answer this.
One of the things Diane and I use our paper log books for is long-term data storage and reference. In other words, we keep our old log books on file at home. Two examples of how the old log books come into use months after they are filed are shown below:
1. We happen upon an old Walmart receipt that shows the date but not the store location. It is one that slipped through the cracks and did not get entered into our expenses spreadsheet in the usual fashion. With old log books, we would reference the date to determine our location and thereby be able to complete the entry.
2. We have not been audited by the IRS but if we ever were, the substantial deductions we took for per diem would be questioned. Our tax preparer has told us that if per diem deductions were ever questioned, our old log books provide the precise and accurate information we need to show the days we spent on the road, for which the per diem deductions were claimed.
When someone gets audited, it is typically for a specific tax year, and often for a year or two or more before the the audit date. When we stop using paper log books and thereby lose the ability to keep them on file and instantly access them when needed, will the paperless system provide us with the same ability?
Also, what happens if a contractor changes carriers? Say someone is with FedEx Custom Critical for three years under the new paperless log book system, changes carriers, runs with the new carrier for a year, and then gets called in for an IRS audit and finds oneself in need of log book information, say from three years ago, from a carrier he or she is no longer with. Would FedEx Custom Critical then make the information available to that former contractor?
A more general question is, how far back can a contractor access his or her old electronic log books and what provisions, if any, are made to receive and file all electronic log information he or she produces over the days, months and years? Since the logs are paperless, would all contractors need a computer to see their log books? What about those who do not use computers or do not know how to use them well? There are many.