A.1 Unclaimed property includes any type of property that
has never been claimed by its rightful owner.
Some examples include:
general ledger property such as dividend checks, un-cashed
payroll checks, writeoffs to miscellaneous income, aged
accounts receivable credit balances, unredeemed gift certificates
and unredeemed merchandise credits, and un-cashed vendor
checks.
These categories can also extend to acquired and divested
entities occurring during the lookback period of review
and/or audit. Shareholder equity and bonds are also considered
unclaimed property.
