Accounts Receivable Write-Off Records
Records that document debts of Accounts Receivables written off. Records may include accounts receivable invoices, write-off worksheets, Assignment of Uncollectible Debt letters, and other related records.
Retain for four years after write-off then dispose of.
Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.
Last Updated: December 31, 2008