 |
|
| Accident reports |
7 years |
| Accounts payable and receivable records |
7 years |
| Bank reconciliations |
2 years |
| Bank statements |
7 years |
| Capital stocks Permanent Cancelled checks (for important
transactions) |
Permanent |
| Contracts and leases (expired) |
7 years |
| Contracts and leases (in effect) |
Permanent |
| Deeds, mortgages, and bills of sale |
Permanent |
| Depreciation schedules |
Permanent |
| Employment records (as employer) |
7 years |
| Employment records (as employee) after termination |
1 year |
| Financial statements |
Permanent |
| Insurance policies (after expiration) |
1 year |
| Insurance claim records |
Permanent |
| Invoices to customers/from vendors |
7 years |
| IRA, Keough, and other retirement plan data |
Permanent |
| Loan documents |
Permanent |
| Minute books and other corporate records |
Permanent |
| Payroll records |
7 years |
| Property appraisals Permanent Tax returns Permanent
Tax return back-up documentation |
7 years |
