Accounts payable ledgers and schedules ---------- 7
 
 Accounts receivable ledgers and schedules ------- 7
 
 Accountants audit and other reports ------- PERM
 
 Bank statements --------- 3
 
 Capital stock, bond records, ledgers, registers - PERM

 Cash books ------------------ 7
 
 Chart of accounts ----------------- PERM
 
 Checks (cancelled - operating payments) ------- 3
 
Checks (important payments - taxes,property
 purchases, special transactions) ---------- PERM
 
 Contracts and leases (existing and expired) ---- PERM
 
 Contributor lists ----------------- PERM
 
 Correspondence (routine) ----------------- 3
 
 Correspondence (legal and important
 documents) ---------------- PERM
 
 Cost reimbursement reports ----------- 7
 
 Deed, mortgages, bills of sale ---------------- PERM
 
 Depreciation schedules ------- PERM

Duplicate deposit tickets --------------- 3

Financial statements (year-end) --------------- PERM

General and subsidiary ledgers YE --------------- PERM

Insurance policies (expired) --------------- 3

Insurance policies (current) --------------- PERM

Inventories of products and supplies --------------- 7

Invoices to customers --------------- 7

Invoices from customers and vendors --------------- 7

Minute books, by-laws, organization agreements, incorporation documents --------------- PERM

Payroll records and tax returns --------------- 7

Petty cash vouchers --------------- 7

Property records (blueprints, costs, etc) ------------ 7

Purchase orders --------------- 7

Receiving reports -------------- 7

Safety records --------------- 7

Sales records --------------- 7

Subsidiary ledgers --------------- PERM

Tax returns and worksheets, IRS agent reports, other tax returns related documents --------------- PERM

Time cards and daily time reports --------------- 7

Trademark, patent, copyright registrations and records --------------- PERM