| Document |
Suggested Retention |
| Accident reports (settled) |
7 |
| Articles of Incorporation |
P |
| Bank reconciliations |
3 |
| Bank Statements |
7 |
| Bills of lading |
5 |
| Bonds (records of issuance) |
P |
| Budgets |
3 |
| Capital stock: Appl. for authorization and issuance |
P |
| Capital stock: Certificates (canceled) |
P |
| Capital stock: Ledger |
P |
| Capital stock: Transfer records |
P |
| Cash and charge sales slips |
7 |
| Check register |
10 |
| Commission reports |
6 |
| Contracts: Corporate |
20 AT |
| Contracts: Employee |
7 AT |
| Contracts: Vendor |
7 |
| Correspondence: Accounting |
5 |
| Correspondence: Credit and collection |
7 |
| Correspondence: General |
3 |
| Correspondence: Personnel |
7 AT |
| Cost accounting records |
5 |
| Deeds |
P |
| Delivery receipts |
5 |
| Dividend register |
P |
| Depreciation schedules |
7 AD |
| Equipment leases (after expiration) |
6 |
| Equipment repair records |
3 |
| Expense reports: Departmental |
5 |
| Expense reports: Employee |
5 |
| Fidelity bonds |
3 AT |
| Financial reports: Audited |
P |
| Financial reports: Annual |
P |
| Financial reports: Interim |
3 |
| Fire damage reports |
6 |
| Franchise agreements |
P |
| Freight draft, bills and claims |
5 |
| Garnishments |
3 AT |
| Insurance policies |
P |
| Inventory records |
7 AD |
| Invoices (issued or received) |
7 |
| Invoices - fixed assets |
7 AD |
| Labor records: Applications (employees) |
7 AT |
| Labor records: Contracts |
7 AT |
| Labor records: Daily time reports |
5 |
| Labor records: Disability claims |
7 AT |
| Labor records: Earnings records |
7 |
| Labor records: Employee service records |
7 AT |
| Labor records: Pay checks |
7 |
| Labor records: Personnel files |
7 AT |
| Labor records: Salary and wage rate changes |
7 AT |
| Labor records: Salary receipts |
7 AT |
| Labor records: Time cards, tickets and clock records |
5 |
| Labor records: Unemployment claims |
7 AT |
| Labor records: Withholding exemption certificates |
7 AT |
| Labor records: Workers' compensation reports |
10 |
| Leases |
7 AT |
| Ledgers & journals: Accounts payable ledger |
7 |
| Ledgers & journals: Accounts receivable ledger |
7 |
| Ledgers & journals: Cash journal |
10 |
| Ledgers & journals: Customer Ledger |
7 |
| Ledgers & journals: General journal |
10 |
| Ledgers & journals: General ledger |
P |
| Ledgers & journals: Journal entries - year end |
P |
| Ledgers & journals: Payroll journal |
10 |
| Ledgers & journals: Plant ledger |
P |
| Ledgers & journals: Purchases journal |
10 |
| Ledgers & journals: Royalty journal |
10 |
| Ledgers & journals: Sales journal |
10 |
| Ledgers & journals: Stock ledger |
P |
| Licenses |
1 AT |
| Maintenance and repair records: Buildings |
7 |
| Maintenance and repair records: Machinery |
5 |
| Manufactured stock records |
7 |
| Minute books |
P |
| Mortgages |
7 AT |
| Notes (canceled) |
7 |
| Note register |
P |
| Options |
7 AT |
| Patent records |
P |
| Pension records |
P |
| Petty cash records |
3 |
| Plant acquisition records |
P |
| Property records: Account ledgers |
P |
| Property records: Appraisals |
P |
| Property records: Damage reports |
7 |
| Property records: Deeds and titles |
P |
| Property records: Depreciation |
7 AD |
| Property records: Plans and specifications |
P |
| Property records: Purchases |
P |
| Property records: Sales |
P |
| Property records: Taxes |
10 |
| Receiving reports |
3 |
| Remittance statements |
3 |
| Requisitions |
3 |
| Sales invoices |
7 |
| Salesmen commission reports |
7 |
| Securities (brokerage slips) |
7 AD |
| Shipping tickets |
5 |
| Stockholder records (list of minutes, proxies, reports to stockholders) |
P |
| Surety bonds |
3 AT |
| Tax records (including worksheets, bills and statements, and agent's reports) |
10 |
| Tax returns (copies): Estate |
P |
| Tax returns (copies): Gift |
P |
| Tax returns (copies): Income |
P |
| Tax returns (copies): Payroll |
7 |
| Tax returns (copies): Personal property |
10 |
| Tax returns (copies): Sales and Use |
10 |
| Tax returns (copies): Social security |
7 |
| Title papers |
P |
| trademark records |
P |
| Travel records (employees) |
3 |
| Uncollectible accounts records |
7 |
| Union (labor) contracts |
P |
| Vouchers (copies) |
7 |
| Vouchers (register) |
10 |
| Wage and rate records |
7 |
| Warrants |
P |
| Withholding and exemption certifications |
7 AT |
| W-2 forms |
7 |
