The usefulness of records for financial purposes, such as to confirm monies paid, taxes owing, monetary worth, or outstanding debts.

1. Pertains to financial matters in general. 2. Value attributed to a records series that documents financial transactions. Such records are usually required for audit purposes. See also Administrative Value, Historical Value, Informational Value, Intrinsic Value, and Legal Value (ARMA International). Frozen Records Records whose destruction process has been suspended because of special circumstances such as an audit, court order, or investigation. See also Destruction Suspension (ARMA International).

The worth of records/archives for the conduct of current or future financial or fiscal business and/or as evidence thereof. (SAA Glossary)