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Records Retention Schedule

Records Retention Schedule (Source: Internal Revenue Service) Accident reports/claims (settled cases) .. 7 yrs. accounts payable ledgers & 7 yrs. Accounts receivable ledgers & schedules .. 7 yrs. Audit Permanently Bank reconciliations .. 2 yrs. Bank statements .. 3 yrs. Capital stock & bond Records : ledgers, transfer registers, stubs showing issues, record of interest coupons, options, etc .. Permanently Cash books .. Permanently Charts of accounts .. Permanently Checks (canceled see exception below) .. 7 yrs. Checks (canceled for important payments , taxes, purchases of property, special contracts, etc. Checks should be filed with the papers pertaining to the underlying transaction.).. Permanently Contracts, mortgages, notes, & leases (expired).

Records Retention Schedule (Source: Internal Revenue Service) Accident reports/claims (settled cases) ..... 7 yrs. Accounts payable ledgers & schedules..... 7 yrs.

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