Lõhkematerjalitehase või lõhkeaine valmistamispunkti likvideerimise järel peab likvideeritud objekti omanik või valdaja säilitama vormikohaseid arvestusraamatuid vähemalt 10 aastat.
Usually each person (or firm) with whom the trader has business relations has an account in the ledger, headed with his name, and showing the sums charged to his debit on the left page or half-page, and on the right those credited to him. In the system of 'double entry' the ledger includes other accounts of similar form to these, but headed with the designations of certain branches or subdivisions of the trader's own business.
