| 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) |