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Retention Guidelines

Retention Guidelines
September 27, 2016 sdcpm
In business, good record keeping is essential not only for tax reporting purposes but also for the success of the company.

Below are some examples of records retention periods.

 

Accident reports/claims (settled cases) 7 years
Accounts payable ledgers and schedules 7 years
Accounts receivable ledgers and schedules 7 years
Audit reports Permanent
Bank reconciliations 2 years
Bank statements 3 years
Capital stock and bond records,
ledgers, transfer registers, stubs, etc.
Permanent
Cash books Permanent
Charts of accounts Permanent
Checks, cancelled (for important payments) taxes,
purchases of property, special contracts, etc.
Permanent
Checks, cancelled 7 years
Contracts, mortgages, notes, leases – expired 7 years
Contracts, mortgages, notes, leases – active Permanent
Correspondence – general 2 years
Correspondence – legal and important Permanent
Deeds, mortgages, bills of sale Permanent
Depreciation schedules Permanent
Deposit slips, duplicates 2 years
Employment applications 3 years
Expense analysis/expense distribution schedules 7 years
Financial statements Permanent
Garnishments 7 years
General/private ledgers, year-end trial balance Permanent
Insurance policies – expired 3 years
Insurance records – current, accident reports, claims, policies Permanent
Internal audit reports 3 years
Internal reports – general 3 years
Inventories 7 years
Invoices 7 years
Journals Permanent
Magnetic tape and tab cards 1 year
Minute books of directors, stockholders, bylaws, charter Permanent
Notes receivable ledgers and schedules 7 years
Option records – expired 7 years
Patents and related papers Permanent
Payroll records and summaries 7 years
Personnel files – terminated 7 years
Petty cash vouchers 3 years
Physical inventory tags 3 years
Plant cost ledgers 7 years
Property appraisals by outside appraisers Permanent
Property records (costs, depreciation reserves, year-end trial balances, blueprints, etc.) Permanent
Purchase orders – except purchasing department copy 1 year
Purchase orders – purchasing department copy 7 years
Receiving sheets 1 year
Requisitions 1 year
Retirement and pension records Permanent
Sales commission reports 3 years
Sales records 7 years
Scrap and salvage records 7 years
Stenographers’ notebooks 1 year
Stock and bond certificates – cancelled 7 years
Subsidiary ledgers 7 years
Tax returns and worksheets, revenue agents’ reports, etc. Permanent
Time books/cards 7 years
Trademark registrations and copyrights Permanent
Training manuals Permanent
Union agreements Permanent
Vouchers for payments 7 years
Withholding tax statements 7 years

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  616. YAY oh YAY that is terrific news! I used to believe in public education, not anymore. It sicken me that this, I don;t know what to call him…. had any part in my children’s education. Thanks for making my day Mary P.

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  618. I think you’ve just captured the answer perfectly

  619. Hallo Melanie,danke für deine netten Zeilen. Gerne helfe ich dir weiter. Bitte schreibe deine Frage direkt in das Hilfe-Forum:LgWilli

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  625. That’s a brilliant answer to an interesting question

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  627. I guess I’ll jump in and ask a question as well… Where are you seeing the 16GB phone at W300,000? The olleh site still shows initial pricing (W684,000). I’m really not all that pleased by their monthly payment plans, either. The cheapest plan I’m seeing for LTE Warp is about W61,000 per month (again, taken from the olleh website). I’m all for getting a new phone, but there is NO WAY I’m paying that much money per month for a basic, basic plan… Should I go into the local Olleh Plaza to see if they have different information?

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  647. You’ve got a harsh rating system here! only 3.5 out of 5? your review makes it sound a lot higher. I actually purchased this one, i loved delirium and i have heard even better things about this, your thoughts included, so I’m excited to pick it up in the future 🙂

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  656. Prezada Ariane,Não sei se estou no post certo, mas gostaria de aproveitar o seu saber. Estou querendo clocar na minha relação de links (parceiros) uma forma de apresentar somente 10 e o restante apos clicar em “ver mais”. Tipo como é feito em resumo de post, so que na sidebar.ObrigadoLuiz

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