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YEARS
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1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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PERM.
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GENERAL ACCOUNTING & TAX RECORDS
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Bank
statements, reconciliations & deposit slips
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Dividend
checks (canceled)
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Expense
reports
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Monthly/interim
financial statements
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Inventory
count & costing sheets
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Fixed
asset acquisition invoices (after disposal)
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Accounts
payable ledgers (computer runs)
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Accounts
receivable ledgers (computer runs)
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Cash
books & cash register tapes
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Subsidiary
ledgers
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Monthly
trial balances
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Checks
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Payroll
(individual time report & earnings records)
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Vouchers
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Audit
reports
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General
ledgers & journals
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Annual
financial statements
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Income
tax returns & work papers
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Payroll
tax returns & W-2’s
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CORPORATE
/ PARTNERSHIP RECORDS
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Mortgages,
notes & leases (after expiration)
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Bylaws,
charter & minute books
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Checks
(taxes, property & fulfillment of important contracts)
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Contracts
& agreements (after termination)
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Copyrights,
trademark & patent registrations
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Deeds
& easements
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Partnership
agreements or corporate documents
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Labor
contracts
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Capital
stock & bond records (incl. stock certificates & transfer lists)
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Patents
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Proxies
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Retirement
& pension records
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CORRESPONDENCE
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General
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License,
traffic & purchase
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Production
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Legal
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INSURANCE
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Policies
(after expiration)
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Accident
reports
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Fire
inspection reports
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Group
disability records
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Safety
reports
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Claims
(after settlement)
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PERSONNEL
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Employment
applications (not hired)
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Payroll
(time cards)
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Discrimination
charges (after settlement)
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Performance
reviews (after termination)
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Contracts
(after expiration)
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Daily
time reports
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Disability
& sick benefits records
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Personnel
files (after termination)
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Withholding
tax statements
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Employee
manuals & polices (after replaced)
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Worker’s
Compensation documents
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PURCHASING & SALES
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Purchase
orders
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Requisitions
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Sales
contracts
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Sales
invoices
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RECEIVING & SHIPPING
|
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Export
declarations
|
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Freight
bills
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Manifests
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Shipping
& receiving reports
|
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Waybills
& bills of lading
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