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| Items | Years | | Items | Years | | Accounting
Records | | Corporate
Records | | Annual
financial statements, journals, tax returns and worksheets, depreciation
schedules, general and private ledgers, fixed asset purchases, audit
reports | Permanent | | Including
but not limited to:
Board minutes, incorporation documents, by-laws,
licenses, contracts, leases, mortgages, trademarks, patents, shareholder
records, stock and bond transactions, insurance policies and records,
partnership agreements, legal documents and correspondence | Permanent | | Accounts
payable/receivable | 10 | | | | | Sales
records, expense records, loan schedules | 7 | | Personnel
Records | | | | Benefit,
pension, profit sharing plans | Permanent | | Bank
Records | | Payroll
records | 7 | | Statements | 7 | | Employee
contracts and records | 7
(after termination) | | Canceled
checks | 7
(Permanent for real estate purchases) | | Employment
applications, resumes | 3 | | Loan
records | 7
(from last payment) | | | | | | | Real
Property Records | | Computer
Records | | Purchases,
deeds, bills of sale, construction, improvements, blueprints, plans | Permanent | | Backups
of all business records | Permanent | | | | |
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