| Accident reports/claims (settled cases) | | 6 years |
| Accounts payable ledgers and schedules | | 6 years |
| Accounts receivable ledgers and schedules | | 6 years |
| Audit reports | | Permanently |
| Bank reconciliations | | 2 years |
| Bank statements | | 3 years |
| Capital stock and bond records: ledgers, transfer registers, stubs showing issues, record of interest coupons, options etc. | | Permanently |
| Cash books | | Permanently |
| Charts of accounts | | Permanently |
| Checks (canceled-see exception below) | | 6 years |
| 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) | | Permanently |
| Contracts, mortgages, notes, and leases (expired) | | 6 years |
| Contracts, mortgages, notes, and leases (still in effect) | | Permanently |
| Correspondence (general) | | 2 years |
| Correspondence (legal and important matters only) | | Permanently |
| Correspondence (routine) with customers and/or vendors | | 2 years |
| Deeds, mortgages, and bills of sale | | Permanently |
| Depreciation schedules | | Permanently |
| Duplicate deposit slips | | 2 years |
| Employment applications | | 3 years |
| Expense analyses/expense distribution schedules | | 6 years |
| Financial statements (year-end, other optional) | | Permanently |
| Garnishments | | 6 years |
| General/private ledgers, year-end trial balance | | Permanently |
| Insurance policies (expired) | | 3 years |
| Insurance records, current accident reports, claims, policies, etc. | | Permanently |
| Internal audit reports (longer retention periods may be desirable) | | 3 years |
| Internal reports (miscellaneous) | | 3 years |
| Inventories of products, materials, and supplies | | 6 years |
| Invoices (to customers, from vendors) | | 6 years |
| Journals | | Permanently |
| Magnetic tape and tab cards | | 1 year |
| Minute books of directors, stockholders, bylaws, and charter | | Permanently |
| Notes receivable ledgers and schedules | | 6 years |
| Option records (expired) | | 6 years |
| Patents and related papers | | Permanently |
| Payroll records and summaries | | 6 years |
| Personnel files (terminated) | | 6 years |
| Petty cash vouchers | | 3 years |
| Physical inventory tags | | 3 years |
| Plant cost ledgers 6 years | | |
| Property appraisals by outside appraisers | | Permanently |
| Property records, including costs, depreciation reserves, year-end trial balances, depreciation schedules, blueprints, and plans | | Permanently |
| Purchase orders (except purchasing department copy) | | 1 year |
| Purchase orders (purchasing department copy) | | 6 years |
| Receiving sheets | | 1 year |
| Retirement and pension records | | Permanently |
| Requisitions | | 1 year |
| Sales commission reports | | 3 years |
| Sales records | | 6 years |
| Scrap and salvage records (inventories, sales, etc.) | | 6 years |
| Stenographers’ notebooks | | 1 year |
| Stock and bond certificates (canceled) | | 6 years |
| Stockroom withdrawal forms | | 1 year |
| Subsidiary ledgers | | 6 years |
| Tax returns and worksheets, revenue agents’ reports and other documents relating to determination of income tax liability | | Permanently |
| Time books/cards | | 6 years |
| Trademark registrations and copyrights | | Permanently |
| Training manuals | | Permanently |
| Union agreements | | Permanently |
| Voucher register and schedules | | 6 years |
| Vouchers for payments to vendors employees, etc. (includes allowances and reimbursement of employees officers, etc., for travel and entertainment expenses) | | 6 years |
| Withholding tax statements | | 6 years |
