Every 7 years:
- Accounts payable and receivable ledgers
- Audit records
- Cancelled checks
- Contracts and leases (after expiration)
- Employment Applications
- Invoices to customers
- Invoices from vendors
- Notes receivable ledgers and schedules
- Option records (expired)
- Payroll records and summaries
- Safety records
- Sales records
- Stocks and bond certificates
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Permanently:
- Cancelled checks (important payments)
- Capital Stock records
- Contracts and leases (current)
- Correspondence (legal)
- Deeds, mortgages, bill of sales
- Depreciation schedules
- Financial Statements
- Insurance records
- IRA and Keogh plan records
- Minute records of directors and stockholders
- Property appraisals
- Tax returns (relating to income liability)
- Trade Mark registrations
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