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 still in effect
Correspondence (legal and important matters only)
Deeds, mortgages and bills of sale
Depreciation schedules
Financial statements (end-of-year trial balances)
General ledgers (end-of-year trial balances)
Insurance records, current accident reports, claims, policies, etc.
Journals
Minute books of directors and stockholders, including by-laws and charter
Property records-including costs, depreciation reserves, depreciation schedules, blueprints and plans
Property Appraisals
Tax returns and worksheets, revenue agents’ reports and other documents
