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This guide to retention is generic and not industry specific. It does not
address state laws. Be sure to contact your legal counsel and
accountant before taking action to distruct or adopting a retention
schedule.
KEY:
P: indicates permanent retention O: indicates optional
All other figures represent the suggested
number of years of retention.
ACCOUNTING & FISCAL | ADMINISTRATIVE COMMUNICATIONS
CONTRACT ADMINISTRATION |
CORPORATE | EXECUTIVE
| HEALTHCARE
INSURANCE |
LEGAL | MANUFACTURING |
OFFICE SUPPLIES & SERVICES
PERSONNEL |
PLANT & PROPERTY | PRINTING & DUPLICATING
|
PURCHASING
SALES & MARKETING |
SECURITY | TAXATION |
TRAFFIC & TRANSPORTATION
ACCOUNTING & FISCAL
Accounts charged off - 7
Accounts payable invoices - 3
Accounts payable ledger - P
Accounts receivable - 10
Accounts receivable ledger - 10
Balance sheets - P
Bank deposit records - 7
Bank statements/reconciliation -7
Bills collectible - 7
Bonds-registered - P
Bonds-sales or transfer - P
Budget files - 3
Capital stock bills of sale - P
Capital stock certificates - P
Capital stock ledger - P
Capital stock transfer records - P
Cash receipt journals - 7
Check register - P
Checks-dividend - 10
Checks-expense - 10
Checks-paid & cancelled - 9
Checks-payroll - 7
Checks-voucher - 6
Checks-warrants - P |
Correspondence-accounting - 5
Correspondence-credit and collection - 7
Cost accounting records - 7
Customer ledger - P
Donations - 7
Earnings register - 3
Estimates & projections - 7
Expense reports-employee - 7
Financial statements-certified - P
Financial statements-periodic - 2
Fixed capital records - P
General ledger - P
Notes-cancelled - 10
Note ledgers - P
Payroll register - 7
Petty cash records - 7
Profit & loss statements - P
Salesman commission reports - 3
Stock ledger - P
Traveling auditor reports - 15
Trial balance sheets - P
Uncollectible accounts - 7 |
ADMINISTRATIVE
Audit reports-internal - 6
Audit reports-public/government - P
Audit work papers-internal - 6
Classified documents-control,
inventories, & reports - 5
Correspondence-engineering &
technical - 10
Correspondence-general - 5 |
Correspondence-personal - 6
Correspondence-tax - P
Forms control - P
Inventory-plant records - P
Organized charts - P
System & procedure records - P
Telephone records - P |
COMMUNICATIONS
Bulletins - P
Messenger records - 1
Postage reports/stamp requisite- 1 |
Postage-registered & insured mail logs, meter records - 1
Telecommunications - 2
Telephone records-installation, location, rental charges/moves- P |
CONTRACT ADMINISTRATION
| Contracts negotiated plus bailments, changes, specifications, procedures & correspondence - P |
Reports-relating to distribution, revision form, & format - P |
CORPORATE
Annual reports - P
Authority to issue securities - P
Bonds-surety - 7
Capital stock certificates - P
Capital stock ledger - P
Capital stock transfer records - P
Charters, constitution, bylaws, & amendments - P
Contracts-employee - P
Contracts-government - P
Contracts-labor union - P
Contracts-vendor - P
Easements - P
Election ballots - 20
Election records-corporate - P |
General cashbooks-treasurers & auditors - P
Incorporation records/certificates -P
Licenses-federal, state & local- P
Permits - P
Records of mergers, consolidations, acquisitions, dissolution, & reorganizations- P
Reports to the Securities & Exchanges Commission - P
Stockholder minute books & resolutions - P
Stockholder proxies - 10
Stockholder reports - P
Voter proxies - 15
|
EXECUTIVE
Correspondence - 2
Policy statements & directories - P
Projects, ideas, & notes - P |
Research reports - P
Speeches & publications - P
|
HEALTHCARE
| Mammography - P |
Most others regulated by state law.
Contact your state hospital and/or nursing association for the
laws in your state.
|
INSURANCE
Accident reports - P
Appraisals - P
Claims-automobile - 10
Claims-group life & health - P
Claims-loss or damage in transit- 7
Claims-plant - P
Expired policies-accident - P
Expired policies-fidelity - P
Expired policies-fire - P |
Expired policies-group - P
Expired policies-hospital - P
Expired policies-inspection certificates - P
Expired policies-liability - P
Expired policies-marine - P
Expired policies-property - P
Expired policies-surety - P
Expired policies-workmen's compensation - P
|
LEGAL
Affidavits - 10
Charters - P
Claims & litigation of torts & breach of contract - P |
Copyrights - P
Mortgages - P
Patents & related data - P
Trademarks - P |
MANUFACTURING
Bill of material - 2
Blueprints - P
Correspondence-engineering & technical - 10
Correspondence-production - 2
Credit ratings & classifications- 7
Drafting records - 7
Drawings & tracings-original - P
Inspection records - 7
Inventory records - 7
Invoices-received - 7
Job records - P
Journals - P |
Laboratory test results - P
Ledgers - P
Product development-design, engineering, research, & tooling specifications - P
Production reports - 3
Quality control records - P
Reliability records - P
Stores issue records - 3
Time & motion studies - P
Tool control - 3
Work orders - 3 |
OFFICE SUPPLIES & SERVICES
Inventories - 1
Office equipment records - 6 |
Requests for supplies - 1
Requisitions-supplies- 1 |
PERSONNEL
Accident reports, injury, claims & settlements - P
Applications, changes, & termination - P
Attendance records - 7
Clock records - 5
Daily time reports - 5
Disability & sick benefit
records - 7
Earnings records - P
Employee contracts - P
Fidelity bonds - 3
File-individual employee after separation - 5
Garnishments - 7
Health & safety bulletins - P
Injury frequency charts - P
Insurance records-group & employee - P |
Job descriptions - 3
Pay checks - 7
Pension plan - P
Pension plan-applications - P
Pension plan-claims - P
Pension plan-correspondence - P
Rating cards - 3
Salary & rate changes - 10
Salesmen performance records- P
Time cards - 3
Time tickets-receipt - P
Training manuals - P
Union agreements - 5
Withholding-exemption certificates - 10
Worker's compensation
reports -10 |
PLANT & PROPERTY
Depreciation schedules - P
Inventory records - P
Maintenance & repair building - 10
Maintenance & repair
machinery - 5 |
Plant account cards, equipment records, historical folders - P
Property deeds - P
Purchase of lease records
plants - P
Space allocation records - 2 |
PRINTING & DUPLICATING
|
Negatives - 5 |
Photographs - 1 |
PURCHASING
Acknowledgments - 1
Bids & awards - 3
Contracts - 3 |
Purchase orders - 3
Purchase requisitions - 1
Quotations - 1 |
SALES & MARKETING
Community affairs records - P
Contracts-advertising - 3
Correspondence - 3
Credits ratings &
classifications - 10
Development studies - P
Exhibits, releases, & handouts- 3
Internal publication-original - P |
Layouts - 1
Manuscripts - 1
Presentations & proposals - P
Prospect lists - 2
Public information activity - 7
Research presentations - P
Surveys - P
|
SECURITY
Classified material violations - P
Courier authorization - 1
Employee case files - 5
Employee clearance lists - 7
Fire prevention program - P |
Protection-guards badge lists & protective devices - 5
Subcontractor clearances - 2
Visitor clearance - 2 |
TAXATION
Agents reports - P
Annuity/deferred payment plan- P
Correspondence - P
Depreciation schedules - P
Employee withholding certificates after separation - 8
Exemption status - P |
Excise exemption certificates - P
Excise reports - P
Inventory reports - P
Real estate - P
Sales & use - P
Social security - P
Tax bills & statements - P
Tax returns & working papers- P |
TRAFFIC & TRANSPORTATION
Aircraft operating & maintenance - P
Bills of lading & waybills - 3
Delivery reports - 3
Employee travel - 1
Freight bills - 6
Freight claims - 6
Household moves - 6
Leases - 6 |
Manifest - 1
Receiving documents - 5
Shipping instructions & tickets- 6
Title papers - P
Tonnage summaries - P
Tracer reports - P
Vehicle operation &
maintenance - 4 |
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