29 C.F.R. § 18.60
(b) Answers and objections—(1) Responding party. The interrogatories must be answered:
(d) Option to produce business records. If the answer to an interrogatory may be determined by examining, auditing, compiling, abstracting, or summarizing a party's business records (including electronically stored information), and if the burden of deriving or ascertaining the answer will be substantially the same for either party, the responding party may answer by: