Record Retention

Accident Reports / Settled Insurance Claims

Canceled Checks (exception noted above)

Canceled Stock & Bond Certificates and Expired Option Records

Employee Earnings Summaries and Payroll / Personnel Records

Expense Reports, Analyses, Distribution Schedules and Payment Vouchers

Expense Reports, Analyses, Distribution Schedules and Payment Vouchers Expired Contracts, Mortgages, Notes and Leases

Garnishments

Group Disability and other Insurance Safety Reports

Inventory Records of Products, Materials and Supplies

Invoices to Customers and from Suppliers

IRS Form 8300: Report on Cash Transactions Over $10,000 Received in a Trade or Business

Plant Cost Ledgers and other Cost Accounting Records and Reports

Purchase Orders, Shipping & Receiving records and related correspondence

Sales Records

Scrap and Salvage Ledgers

Subsidiary Ledgers and Schedules for Accounts and Notes Payable and Accounts and Notes Receivable

Voucher Registers and Schedules

Withholding Tax Statements