Record Retention Policy
| General Items | Years |
|---|---|
| Capital Stock Ledgers | Permanent |
| Minute Books | Permanent |
| Canceled Bonds & Interest Coupons | 7 years |
| Proxies of Holders of Voting Securities | 2 years |
| List of Holders of Voting Securities | 7 years |
| Deeds, Titles, Abstracts, etc. | Permanent |
| List of Holders of Voting Securities | 7 years (After expiration) |
| Financial Documents | |
|---|---|
| General Ledgers | Permanent |
| Statements (Balance Sheets, etc.) | Permanent |
| Cost Ledger | Permanent |
| Accounts Receivable Ledgers | 7 Years |
| Books of Original Entry (including General Journal Entries) | Permanenet |
| Insurance Policies | 3 Years (After Expiration) |
| Tax Returns & Records | Permanent |
| Audit Reports | Permanent |
| Plant Ledger | Permanent |
| Royalty Computations | 7 years (After Expiration) |
| Excise Tax Computations | 5 years |
| Receipts & Expenditures | |
|---|---|
| Duplicate Deposit Tickets | 1 year |
| Bank Statements & Canceled Checks | 7 Years |
| Duplicate Checks | 4 years |
| Accounting Payable Files | |
|---|---|
| All supporting Data (i.e., invoices, receiving taxes, purchase orders, etc.) | 7 years |
| Canceled Payroll Checks | 7 Years |
| Payroll Journals | 7 years |
| Time Cards | 4 years |
