Category |
Time |
Accident
Reports/Claims (settled)
|
10
yrs
|
Accounts
Payable & Receivable Ledgers
|
10
yrs
|
Audit
Reports
|
10
yrs
|
Bank
Reconciliations
|
2
yrs
|
Bank
Statements
|
3
yrs
|
Capital
Stock & Bond Records: Ledgers, Transfer Registers, Stubs
Showing Issues, Record of Interest Coupons, Options, etc.
|
Permanently
|
Cash
Books
|
Permanently
|
Chart
of Accounts
|
10
yrs
|
Checks
(canceled)
|
10
yrs
|
Checks
(canceled - for important payments - i.e. taxes, purchases
of property, special contracts, etc - check should be filed
with the papers pertaining to the underlying transaction.)
|
Permanently
|
Contracts,
Mortgages, Notes and leases (expired)
|
10
yrs
|
Contracts,
Mortgages, Notes and Leases (still in effect)
|
Permanently
|
Correspondence
(general)
|
2
yrs
|
Correspondence
(legal & important matters only)
|
Permanently
|
Correspondence
(routine) with customers and/or vendors
|
2
yrs
|
Deeds,
Mortgages and Bill of Sale
|
Permanently
|
Depreciation
Schedules
|
Permanently
|
Duplicate
deposit slips
|
2
yrs
|
Employment
Applications
|
3
yrs
|
Employment
Tax Returns
|
4
yrs
|
Expense
Analyses/Expense Distribution Schedules
|
10
yrs
|
Financial
statements (year-end other options)
|
Permanently
|
Garnishments
|
10
yrs
|
General/Private
Ledgers, Year-end Trial Balance
|
Permanently
|
Insurance
Policies (expired)
|
3
yrs
|
Insurance
Records, Current Accident Reports, Claims, Policies, etc.
|
Permanently
|
Internal
Reports (misc)
|
3
yrs
|
Inventories
of Products, Materials and Supplies
|
10
yrs
|
Invoices
(to customers, from vendors)
|
10
yrs
|
Journals
|
Permanently
|
Magnetic
Tape and Tab Cards
|
1
yr
|
Minute
Books of directors, Stockholders, Bylaws and Charter
|
Permanently
|
Notes
Receivable Ledgers and Schedules
|
10
yrs
|
Option
Records (expired)
|
10
yrs
|
Patents
& Related Papers
|
Permanently
|
Payroll
Records & Summaries
|
10
yrs
|
Personnel
Files (terminated)
|
10
yrs
|
Petty
Cash Vouchers
|
3
yrs
|
Physical
Inventory Tags
|
3
yrs
|
Plant
Cost Ledgers
|
10
yrs
|
Property
Appraisals by Outside Appraisers
|
Permanently
|
Property
records, Including Costs, Depreciation Schedules, blueprints
and plans
|
Permanently
|
Purchase
Orders (except purchasing dept copy)
|
1
yr
|
Purchase
Orders (purchasing dept. copy)
|
10
yrs
|
Receiving
Sheets
|
1
yr
|
Retirement
& Pension Records
|
1
yr
|
Requisitions
|
1
yr
|
Sales
Commission Reports
|
3
yrs
|
Sales
Records
|
10
yrs
|
Scrap
& Salvage Records
|
10
yrs
|
Stock
and Bond Certificates (canceled)
|
10
yrs
|
Stockroom
Withdrawal Forms
|
1
yr
|
Subsidiary
Ledgers
|
10
yrs
|
Tax
returns and worksheets, revenue agents' reports and other
documents relating to determination of income tax liability
|
Permanently
|
Time
books/cards
|
10
yrs
|
Trademark
Registrations and Copyrights
|
Permanently
|
Training
manuals
|
Permanently
|
Union
Agreements
|
Permanently
|
Voucher
register and schedules
|
10
yrs
|
Vouchers
for Payments to vendors, employees, etc. (includes allowances
and reimbursement of employees, officers, etc for travel and
entertainment)
|
10
yrs
|
Withholding
Tax State
|
10
yrs
|