| Category | Time |
| Accident reports/claims (settled cases) | 10 years |
| Accounts payable ledgers and schedules | 10 years |
| Accounts receivable ledgers and schedules | 10 years |
| Audit reports | Permanently |
| Bank reconciliations | 2 years |
| Bank statements (see also cancelled check below) | 3 years |
| Capital stock and bond records: ledgers, transfer registers, stubs showing issues, record of interest coupons, and options | Permanently |
| Cash books | Permanently |
| Chart of accounts | 10 years |
| Checks (canceled - see exception below) | 10 years |
| Checks (canceled - for important payments, i.e. taxes, purchases of property, and special contracts. Checks should be filed with the papers pertaining to the transaction they are related to.) | Permanently |
| Contracts, mortgages, notes, and leases (expired) | 10 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 bill of sale | Permanently |
| Depreciation schedules | Permanently |
| Duplicate deposit slips | 2 years |
| Employment applications | 3 years |
| Employment tax returns | 4 years |
| Expense analyses/expense distribution schedules | 10 years |
| Financial statements (year-end; other optional) | Permanently |
| Garnishments | 10 years |
| General/private ledgers, year-end trial balance | Permanently |
| Insurance policies (expired) | 3 years |
| Insurance records, current accident reports, claims, and policies | Permanently |
| Internal audit reports (longer retention periods may be desirable) | 3 years |
| Internal reports (miscellaneous) | 3 years |
| Inventories of products, materials, and supplies | 10 years |
| Invoices (to customers, from vendors) | 10 years |
| Journals | Permanently |
| Magnetic tape and tab cards | 1 year |
| Minute books of directors, stockholders, bylaws, and charter | Permanently |
| Notes receivable ledgers and schedules | 10 years |
| Option records (expired) | 10 years |
| Patents and related papers | Permanently |
| Payroll records and summaries | 10 years |
| Personnel files (terminated) | 10 years |
| Petty cash vouchers | 3 years |
| Physical inventory tags | 3 years |
| Plant cost ledgers | 10 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) | 10 years |
| Receiving sheets | 1 year |
| Retirement and pension records | Permanently |
| Requisitions | 1 year |
| Sales commission reports | 3 years |
| Sales records | 10 years |
| Scrap and salvage records (inventories and sales) | 10 years |
| Stock and bond certificates (canceled) | 10 years |
| Stockroom withdrawal forms | 1 year |
| Subsidiary ledgers | 10 years |
| Tax returns and worksheets, revenue agents' reports, and other documents relating to determination of income tax liability | Permanently |
| Time books/cards | 10 years |
| Trademark registrations and copyrights | Permanently |
| Training manuals | Permanently |
| Union agreements | Permanently |
| Voucher register and schedules | 10 years |
| Vouchers for payments to vendors and employees. (includes allowances and reimbursement of employees and officers for travel and entertainment) | 10 years |
| Withholding tax statements | 10 years |
