American Document Destruction Reno, Sparks & Tahoe Area

Record Retention Schedule

Here’s a guideline for how long you should keep your important, private documents, and when it's time to have them destroyed:

1 Year

3 Years

7 Years

Accident reports claims (settled cases)
Accounts payable ledgers an schedules
Accounts receivable ledgers and schedules
Inventories of products, materials and supplies
Invoices to customers
Invoices from vendors
Payroll records, summaries and tax returns
Safety records - 6 Years
Sales records
Scrap and salvage records (inventories, sales, etc.)
Stock and bond certificates (canceled)
Subsidiary ledgers
Time cards and daily reports
Voucher register and schedules
Vouchers for payments to vendors, employees, etc. (includes allowances and reimbursements of employees, officers, etc., for travel and entertainment expenses)

Permanently

Audit reports of accountants
Capitol stock and bond records, ledgers, transfer registers, stubs showing issues, record of interest coupons, options, etc.
Cash Books
Charts of accounts
Checks (canceled for important payments, i.e., taxes, purchases of property, special contracts, etc. (checks should be filed with the papers pertaining to the underlying transaction)
Contracts and leases (expired)
Contracts and leases still in effect
Correspondence (legal and important matters only)
Deeds, mortgage and bills of sale
Depreciation schedules
Financial statements (end-of-year, other months optional)
General and private ledgers (and end-of-year trial balances)
Insurance records, current accident reports, claims, policies, etc.
Journals
Legal correspondence
Minute books of directors and stockholders, including bylaws and charter
Property records – including costs, depreciation schedules, blueprints and plans
Tax returns and worksheets, revenue agents reports and other documents relating to determination of income tax liability
Trademark registration, patents and copyrights

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Record Retention Schedule

1 Year

3 Years

7 Years

Permanently

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