Business Record Retention Schedule

ACCOUNTING AND FISCAL

CORPORATE

Accounts Payable Records

5

Annual Reports

P

Accounts Receivables Records

5

Bonds

P

Audit Reports

P

Budgets

3

Audit Reports (Internal)

3

Contracts (After Expiration)

7

Bank Statements & Reconciliations

3

Copyrights

P

Canceled Checks

7

Correspondence (General)

3

Check Registers

P

Correspondence (Legal)

P

Deposit Slip Duplicates

2

Insurance Policies (After Expiration)

5

Expense Analysis & Distribution Schedules

7

Inventories

7

Financial Statements

P

Leases (After Expiration)

6

Fixed Assets Records

P

Legal Briefs

P

General Ledgers

P

Licenses

P

Invoices

7

Merger Acquisition Records

P

Journals/Cash Books

7

Minutes

P

Payroll Records

5

Office Equipment Records

6

Patents

P

Profit & Loss Statements

P

PERSONNEL

Property Records

P

Trademark Records

P

Contracts (After Termination)

5

Earnings Records

6

Employee Personnel Files

3

TAXATION

Employment Applications

5

Insurance Records

P

Annuity or Deferred Payment Plan

P

Retirement & Pension Plans

P

Depreciation Schedules

P

Time Cards

2

Employee Withholding Statements

7

Training Manuals

P

Tax Bills & Statements

P

Travel Records

1

Tax Returns & Work Papers

P