Accident Reports/Claims
(settled cases)……………………………………7 years

Accounts Payable -
Ledgers and Schedules………………………….7 years

Accounts Receivable -
Ledgers and Schedules………………………….7 years

Audit Reports………………………………Permanently

Bank Reconciliations…………………...……….2 years

Bank Statement………………………………….3 years

Capital Stock and Bond Records:
Ledgers Transfer Registers, Stubs
showing issues, Record of Interest
Coupons, Options, etc. ……………………Permanently

Cash Books…………………………………Permanently

Chart of Accounts………………………….Permanently

Checks (cancelled for important payments, i.e., Taxes, Purchases of Property, Special Contracts, Etc. Checks should be filed with the papers pertaining to the underlying transactions)………………………………Permanently

Contracts, Mortgages, Notes, and
Leases (expired)………………………………...7 years
(still in effect)……………………………..Permanently

Correspondence (general)……………………….2 years

Correspondence (legal and important matters only).......................................Permanently

Correspondence (routines) with Customers and/or Vendors………………...2 years

Deeds, Mortgages, and Bills of Sale…Permanently

Depreciation Schedules……………………Permanently

Duplicate Deposit Slips…………………………..2 years

Employment Applications……………………….3 years

Distribution Schedules………………………...7 years

Financial Statements (year-end, other optional)…...…………….Permanently

Garnishments………………………………….…7 years

General/Private Ledgers, Year-End Trial Balance…………………Permanently

Insurance Policies (expired)……………………..3 years

Reports, Claims, Policies, etc……………Permanently

Internal Audit Reports (longer retention periods may be desirable)………………………3 years

Internal Reports (miscellaneous)………………..3 years

and Supplies……………………………….…...7 years

Invoices (to customers, from vendors) …………...7 years

Journals …………………………………Permanently

Magnetic Tape and Tab Cards………………1 year

Minutes Books of Directors, Stockholders, Bylaws, and Charter…..Permanently

Notes Receivable Ledgers and Schedules……………………………….7 years

Option Records (expired)……………………..7 years

Patents and Related Papers……………Permanently

Payroll Records and Summaries…………….7 years

Personnel Files (terminated)…………………..7 years

Petty Cash Vouchers………………………….3 years

Physical Inventory Tags………,,,……………3 years

Plant Cost Ledgers…………………...……….7 years

by Outside Appraisers………….….…Permanently

Property Records, including Costs, Depreciation Reserves, Year-End Trial Balances, Depreciation Schedules, Blueprints, and Plans..…..Permanently

Purchase Orders (except Purchasing Department Copy)……………….7 years

Receiving Sheets………………………………7 years

Retirement and Pension Records………Permanently

Requisitions……………………………………1 year

Sales Commission Reports……………………3 years

Sales Records…………………….…………….7 years

Scrap and Salvage Records (Inventories, Sales, etc.)……………………...7 years

Stenographers' Notebooks……………………1 year

Stock and Bond Certificates (cancelled)...7 years

Stockroom Withdrawal Forms……………….1 year

Subsidiary Ledgers……………..……………..7 years

Documents relating to determination of Income Tax Liability………….……..Permanently

Time Books/Cards…………………………….7 years

Trademark Registration and Copyrights………………………..Permanently

Training Manuals…………………….....Permanently

Union Agreements………………………Permanently

Vouchers Register and Schedules……………7 years

Employees, etc. (includes Allowances and Reimbursement of Employees, Officers, etc. for Travel and Entertainment Expenses)…………….……….7 years