| Accident reports/claims (settled cases)
Accounts payable: invoices, ledgers, and schedules
Actuarial reports
Articles of incorporation
Audit reports
Bank reconciliations
Bank statements
Bills of lading
Budgets - projections
Bylaws
Capital stock and bond records: ledgers, transfer registers,
stubs coupons, options, etc.
Cash books
Chart of accounts
Checks (canceled - see exception below)
Checks (canceled for important payments, i.e. taxes,
purchases of property, special contracts, etc.
Checks should be filed with the papers pertaining
to the underlying transaction)
Contracts, mortgages, notes and leases (expired)
Copyrights/trademarks
Correspondence (general)
Correspondence (legal and important matters only )
Correspondence (routine) with customers and/or vendors
Deeds, mortgages, and bills of sale
Depreciation schedules
Directives - exclusive
Duplicate deposit slips
Employee expense records
Employment applications
Expense analysis/expense distribution schedules
Expense reports
Financial statements (year end)
Freight bills
Garnishments
General/private ledgers, year-end trial balance
IRS determination/ approval letters
Insurance policies (expired)
Insurance records, current accident reports, claims, policies, etc.
Internal audit reports (longer retention periods may be desirable)
Internal reports (miscellaneous)
Inventories of products, materials and supplies
Invoices for property
Journals - all types
Minute books of directors, stockholders, bylaws, and charter
Notes receivable ledgers and schedules
Note register
Option records (expired)
Patents and related papers
Payroll records and summaries
Pension/profit sharing plan/ trust documents
Personnel files (terminated)
Petty cash vouchers
Plant cost ledgers
Procedure records
Property appraisals by outside appraisers
Property records, including costs, depreciation reserves,
year-end trial balances, depreciation schedules, blueprints, and plans
Purchase invoices
Purchase orders (except purchasing department copy)
Purchase orders (purchasing department copy)
Receiving sheets
Retirement and pension records
Requisitions
Sales Commission reports
Sales invoices
Sales records
Scrap and salvage records (inventories, sales, etc.)
Stenographers' notebooks
Stockroom withdrawal forms
Subsidiary ledgers
System records
Tax returns and worksheets, revenue agents' reports, and
other documents relating to determination of income tax liability
Time books/cards
Trademark registrations and copyrights
Training manuals
Union agreements
Voucher register and schedules
Vouchers for payments to vendors, employees, etc.
(includes allowances and reimbursements)
Withholding tax statements
Accident reports/claims (settled cases)
Accounts payable: invoices, ledgers, and schedules
Actuarial reports
Articles of incorporation
Audit reports
Bank reconciliations
Bank statements
Bills of lading
Budgets - projections
Bylaws
Capital stock and bond records: ledgers, transfer registers,
stubs coupons, options, etc.
Cash books
Chart of accounts
Checks (canceled - see exception below)
Checks (canceled for important payments, i.e. taxes,
purchases of property, special contracts, etc.
Checks should be filed with the papers pertaining
to the underlying transaction)
Contracts, mortgages, notes and leases (expired)
Copyrights/trademarks
Correspondence (general)
Correspondence (legal and important matters only )
Correspondence (routine) with customers and/or vendors
Deeds, mortgages, and bills of sale
Depreciation schedules
Directives - exclusive
Duplicate deposit slips
Employee expense records
Employment applications
Expense analysis/expense distribution schedules
Expense reports
Financial statements (year end)
Freight bills
Garnishments
General/private ledgers, year-end trial balance
IRS determination/ approval letters
Insurance policies (expired)
Insurance records, current accident reports, claims, policies, etc.
Internal audit reports (longer retention periods may be desirable)
Internal reports (miscellaneous)
Inventories of products, materials and supplies
Invoices for property
Journals - all types
Minute books of directors, stockholders, bylaws, and charter
Notes receivable ledgers and schedules
Note register
Option records (expired)
Patents and related papers
Payroll records and summaries
Pension/profit sharing plan/ trust documents
Personnel files (terminated)
Petty cash vouchers
Plant cost ledgers
Procedure records
Property appraisals by outside appraisers
Property records, including costs, depreciation reserves,
year-end trial balances, depreciation schedules, blueprints, and plans
Purchase invoices
Purchase orders (except purchasing department copy)
Purchase orders (purchasing department copy)
Receiving sheets
Retirement and pension records
Requisitions
Sales Commission reports
Sales invoices
Sales records
Scrap and salvage records (inventories, sales, etc.)
Stenographers' notebooks
Stockroom withdrawal forms
Subsidiary ledgers
System records
Tax returns and worksheets, revenue agents' reports, and
other documents relating to determination of income tax liability
Time books/cards
Trademark registrations and copyrights
Training manuals
Union agreements
Voucher register and schedules
Vouchers for payments to vendors, employees, etc.
(includes allowances and reimbursements)
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