| One Year | Three Years | Seven Years | Permanently |
| ● Bank reconciliations | ● Correspondence (general) | ● Accident report & claims | ● Audit report of accountants |
| ● Duplicate deposit slips | ● Employee personnel records after termination | ● Accounts payable ledgers | ● Capital stock & bond records |
| ● Purchase orders | ● Employment applications | ● Accounts receivable ledgers | ● Canceled checks for important payments |
| ● Receiving sheets | ● Insurance policies (expired) | ● Canceled checks | ● Cash books & chart of accounts |
| ● Requisitions | ● Internal audit reports | ● Contracts & leases | ● Contracts & leases still in effect |
| ● Stenographer’s notebook | ● Internal reports | ● Expense analyses | ● Correspondence (legal & important) |
| ● Stockroom withdrawal forms | ● Petty cash vouchers | ● Inventories | ● Deeds, mortgages & bills of sale |
| ● Physical inventory tags | ● Invoices to customers | ● Depreciation schedules | |
| ● Savings bond registration records of employees | ● Invoices from vendors | ● Financial statements | |
| ● Notes receivable ledgers | ● General & private ledgers | ||
| ● Option records (expired) | ● Insurance records | ||
| ● Payroll records | ● Journals | ||
| ● Plant cost ledgers | ● Minute books | ||
| ● Purchase orders | ● Property appraisals | ||
| ● Sales records | ● Property records | ||
| ● Subsidiary ledgers | ● Tax returns | ||
| ● Time books | ● Trademark registrations | ||
| ● Vouchers & registers |