| Accident Reports/Claims (Settled Cases) |
7 Years |
| Accounts Payable Ledgers And Schedules |
7 Years |
| Accounts Receivable Ledgers And Schedules |
8 Years |
| Audit Reports |
Permanently |
| Bank Statements |
3 Years |
| Capital Stock And Bond Records: |
|
|
Ledgers, Transfer Registers, Stubs Showing
Issues, Record of Interest Coupons, Options,
Etc.
|
Permanently |
| Charts Of Accounts |
Permanently |
| Checks (Cancelled Checks For Important Payments, Special Contracts, Purchase Of Assets, Payment Of Taxes, etc. Checks Should Be Filed With The Papers Pertaining To The Underlying Transaction |
Permanently |
| Checks (Cancelled Except Those Noted Above) |
7 Years |
| Contracts And Leases (Expired) |
7 Years |
| Contracts And Leases Still In Effect |
Permanently |
| Correspondence, General And Schedules |
2 Years |
| Correspondence, Legal And Important Letters |
Permanently |
| Correspondence, Routine With Customers/Vendors |
2 Years |
| Deeds, Mortgages And Bills Of Sale |
Permanently |
| Depreciation Schedules |
Permanently |
| Employee Personal Records (After Termination) |
7 Years |
| Employment Applications |
3 Years |
| Financial Statements (Year-end, Other Months Optional) |
Permanently |
| General Ledgers, Year-end Trial Balances |
Permanently |
| Insurance Records, Policies, etc. |
Permanently |
| Internal Audit Reports (Miscellaneous) |
3 Years |
| Inventory Records |
7 Years |
| Invoices to Customers Or From Vendors |
7 Years |
| IRA And Keogh Plan Contributions, Rollovers, Transfers And Distribution |
Permanently |
| Minute Books Of Directors, Stockholders, Bylaws & Charter |
Permanently |
| Payroll Records, Summaries And Tax Returns |
7 Years |
| Petty Cash Vouchers |
3 Years |
| Property Records, Including Costs, Depreciation Reserves, Year-End Trial Balances, Depreciation Schedules, Blueprints, And Plans |
Permanently |
| Purchase Orders |
3 Years |
| Receiving Sheets |
1 Year |
| Safety Records |
6 Years |
| Sales Records |
7 Years |
| Stock And Bond Certificates (Cancelled) |
7 Years |
| Subsidiary Ledgers |
7 Years |
|
Tax Returns, Revenue Agents' Reports, And Other Documents Relating To Determination Of Income Tax Liability
|
Permanently |
| Time Cards And Daily Reports |
7 Years |
| Trademark Registrations, Patents, And Copyrights |
Permanently |
| Voucher Register And Schedules |
7 Years |
| Vouchers For Payments To Vendors, Employees, etc. (Includes Allowances & Reimbursements Of Employees, Officers, etc., For Travel & Entertainment Expenses) |
7 Years |
