Mich. Admin. Code R. 460.2520
Current through Vol. 24-21, December 1, 2024
Rule 20. The following ledger records shall be retained for the periods listed:
(a) General ledgers. | 10 years. |
(b) Ledgers subsidiary or auxiliary to general ledgers, except ledgers provided for elsewhere in these rules. | 10 years. |
(c) Indexes to general ledgers. | 10 years. |
(d) Indexes to subsidiary ledgers except ledgers provided for elsewhere in these rules. | 10 years. |
(e) Trial balance sheets of general and subsidiary ledgers. | 2 years. |
Mich. Admin. Code R. 460.2520