Articles 266

일반 개인이나 회사나 서류를 버리지 않고, 모두 서류가 쌓아두면, 서류뭉치에서 헤엄을 치고 다녀야 할지도 모르겠습니다.

아래와 같이 RECORD RETENTION GUIDE을 알려드리오니 참고하시고, 체계적으로 잘 대응하시기를 바랍니다.



KEY:  “P” = Permanent. Otherwise, figures represent suggested number of  years for retaining each type of record.

Accounting and Fiscal     Years

Accounts, charged off               7

Accounts payable ledger          7

Accounts receivable                10

Accounts receivable ledger    10

Balance sheets                            5

by Text-Enhance" href="" in_rurl="">Bank deposit records                 6

Bank reconcilement papers       8

Bank statements                         8

Bills collectible                           7

Bills of sale of

  registered bonds                      3

Bill stubs                                     7

Bonds canceled                         3

Bonds registered                       P

Bonds, sales or transfer         15

Budget work sheets                  3

Building permits                      20

Capital stock bills of sale         P

Capital stock certificates          P

Capital stock ledger                  P

Capital stock transfer records P

Cashbooks                                25

Cash receipts &

    disbursement records          10

Cash sales slips                          3

Cash slips                                    3

Charge slips                              10

Check records                             7

Check register                           10

Checks, dividend                      10

Checks, expense                       10

Checks, paid & canceled           9

Checks, payroll                           7

Checks, voucher                         6

Checks, warrants                        P

Correspondence, accounting   5


   credit & collection                   7

Cost account records                 7

Customer ledger                          P

Donations                                    7

Drafts paid                                   8

Earnings register                         3

Entertainment, gifts &

  gratuities                                    3

Estimates, projections                7

Expense reports, departmental  7

Expense reports, employees      7

Financial statements, certified   P

Financial statements, periodic   P

Fixed capital records                   P

General cashbook                      25

General journal                             P

General journal supporting

  papers                                         P

General ledger                              P

Notes, canceled                         10

Note ledgers                                 P

Payroll register                             7

Petty cash records                       3

Plant ledger                                   P

Profit & loss statements             P

Property asset summary           10

Royalty ledger                              P

Salespeople commission

  reports                                         3

Stock ledger                                  P

Tabulating cards &

  magnetic tape                              1

Traveling auditor reports          15

Trial balance, accounts

  receivable                                     3

Trial balance sheets                      P

Uncollectible accounts                 7

Work papers, rough                      2


Audit reports, internal                      10

Audit reports, public &

  government                                        P        

Audit work papers, internal               6

Classified documents: control,

   inventories, reports                          5

Correspondence, accounting             5

Correspondence, advertising             3

Correspondence, credit & collection 7

Correspondence, engineering &

   technical                                             10

Correspondence, general                    3

Correspondence, personal                   6

Correspondence, production              2

Correspondence, purchase                  5

Correspondence, sales & service       1

Correspondence, tax                           15

Correspondence, traffic                        6

Forms control                                         5

Inventory cards                                    3

Inventory, plant records                      P

Organized charts                                   P

Requisitions                                          1

Research reports                                 20

System & procedure records              P

Telegram & cable copies                     3        

Telephone records                               P


Activity reports, media schedules     5

Contracts                                      6 yrs. after termination

Contracts, advertising               6 yrs. after termination

Correspondence                                 5

Drawings & artwork                           P

Estimates                                              2

House organs                                      P

Market data & surveys                      5

Samples, displays, labels, etc.           P

Tear sheets                                           3


Annual reports                                     P

Authority to issue securities             P

Authorization & appropriations

  for expenditures                         6 yrs. after


Bonds, surety                                   10

Capital stock certificates                   P

Capital stock ledger                            P

Capital stock transfer records           P

Charters, constitution, bylaws

    & amendments                                P

Contracts, employee                     6 yrs. after termination

Contracts, government                  6 yrs. after termination

Contracts, labor union                    6 yrs. after termination      

Contracts, vendor                          6 yrs. after termination

Dividend checks                                 10

Dividend register                                  P

Easements                                             P

Election ballots                                   20

Election records, corporate               10

General cashbooks, treasurers’

  and auditors’                                    25

Incorporation records & certificates P

Licenses, federal, state, local              P

Permits to do business                         P

Records of mergers, consolidations,

     acquisitions, dissolutions &

     reorganizations                                 P

Reports to Securities and

     Exchange Commission                     P

Securities: documents of issuance,

      listing & registration                        P

Stock applications for issuance           P

Stock certificates, canceled                  P

Stock, stock transfer &

      stockholders’ records                     P

Stockholder minute books,

      resolutions                                        P

Stockholder proxies                             10

Stockholder reports                               P

Voter proxies                                        15


Correspondence                                   2

Policy statements, directives              P

Projects, ideas, notes                           P

Research reports                                 20

Speeches, publications                      10


Accident reports                                 11

Appraisals                                             P

Claims, automobile                             10

Claims, group life & hospital              4

Claims, loss or damage in transit        7

Claims, plant                                          P

Claims, workers’ compensation        10

Expired policy, accident               3 yrs. after expiration

Expired policy, fidelity                3 yrs. after expiration

Expired policy, fire                       3 yrs. after expiration

Expired policy, group                  3 yrs. after expiration

Expired policy, hospital              3 yrs. after expiration

Expired policy,

   inspection certificates              3 yrs. after expiration

Expired policy, liability                3 yrs. after expiration

Expired policy, life                         3 yrs. after expiration

Expired policy, marine                   3 yrs. after expiration

Expired policy, property                3 yrs. after expiration

Expired policy, surety                    3 yrs. after expiration

Expired policy, workers’ comp      3 yrs. after expiration


Affidavits                                   10

Charters                                      P

Claims & litigation of torts &

   breach of contract                  P

Copyrights                                 P

Mortgages                                  P

Patents & related data              P

Trademarks                                 P


Authorities for sale of scrap          3

Bills of material                                5

Blueprints                                       30

Correspondence, engineering

            & technical                         10

Correspondence, production        2

Credit memoranda                           5

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Drafting records                               8

Draftings & tracings, original        P

Inspection records                          5

Inventory records                            7

Invoice copies                                  7

Invoices, received                           7

Job records                                     10

Journals                                             P

Ledgers                                              P

Operating reports                           10

Order register                                    6

Production reports                          6

Quality control reports                    5

Receipts, delivery                             3

Reliability records                             P

Specifications, customer                  P

Stores’ issue records                        3

Time & motion studies                     P

Tool control                                       5

Work orders                                       5


Accident reports, injury claims,

   settlements                                        7

Applications, changes,

   terminations                                       3

Attendance records                            4

Clock records                                       4

Correspondence                                  6

Daily time reports                                5

Disability & sick benefits records    4        

Earnings records                                  P

Employee contracts                             7

Employee service records                   P

Fidelity bonds                                      3

File, individual employee                    3

Garnishments                                        7

Health & safety bulletins                    4

Injury frequency charts                     10

Insurance records: group, employee 6

Medical folders, employee          30 yrs. after termination

Paychecks                                            P

Payroll records, after termination     P

Pension plan                                        P

Pension plan, applications                 P

Pension plan, claims                           P

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Rating cards                                         5

Salary & rate changes                      10

Salespeople auto records                   2

Salespeople expense accounts          4

Salespeople performance records      P

Time cards                                             7

Time tickets                                            7

Time tickets, receipted                          7        

Training manual                                     P

Union (collective bargaining)

            agreements after termination   P

Withholding, exemption certificate    3

Workers’ compensation reports       11

Plant and Property

Appraisals                                           P

Damage reports                                  7

Deeds, titles                                        P

Depreciation schedules                     P

Inventory records                             16

Leases                                                  P

Maintenance & repair, buildings   10

Maintenance & repair, machinery   5

Plans & specifications                       P

Plant account cards, equipment

  records, historical folders                P

Purchase, lease records                      1

Sales                                                      7

Space allocation records                    2

Taxes                                                     P

Water rights                                         P


Acknowledgments                              3

Bids, awards                                         3

Contracts                                    6 yrs. after termination

Correspondence                                   5

Exception notices                                  6

Orders                                                     7

Purchase orders                                     3

Purchase requisitions                            1

Quotations                                              3

Receiving reports                                   6

Receiving slips                                       4

Vendors’ contracts                                P

Sales and Marketing

Claims (loss or damage)                        5

Complaints                                              5

Contract progress reports         6 yrs. after termination

Contracts, customer                 6 yrs. after termination

Contracts, representatives,

   agents, distributors                6 yrs. after termination

Correspondence                                     1

Discount rates                                        5

Guarantees, warrantees                          6

Invoices, copies                                      6

Invoices received                                    7

Mailing & prospect lists                         2

Market research studies & analysis     P

Market surveys                                       5

Orders acknowledgment                         4

Orders filled                                              8

Price lists                                                  P

Shipping notices & reports                    4

Tax-exempt sales                                     5


Agent’s reports                                        P

Annuity or deferred payment plan        P

Correspondence                                     20

Depreciation schedules                          3

Dividend register                                      P

Employee withholding certificates         8

Excise reports                                            5

Exemption status                                       P

Inventory reports                                    16

Real estate                                                15

Sales & use                                                P

Social Security                                           P

Tax bills & statements                              P

by Text-Enhance" href="" in_rurl="">Tax returns & working papers               P


Aircraft operating & maintenance         10

Bills of lading                                             3

Delivery reports                                          3

Drive vehicle inspection reports             3 months

Employee travel                                         1

Export declarations                                   4

Freight bills                                                5

Freight claims                                            5

Leases                                                        6

Manifests                                                   1

Receiving documents                               5

Routing records                                         1

Shipping instructions                                6

Shipping tickets                                         6

Title papers                                                 P

Tonnage summaries                                   P

Tracer reports                                             P

Vehicle operation & maintenance            4

Source: Records Management Handbook. Courtesy of Fellowes Inc., Bankers Box Storage Products;