diff --git a/file_processing/archive_statements.pl b/file_processing/archive_statements.pl
new file mode 100755
index 0000000..a454926
--- /dev/null
+++ b/file_processing/archive_statements.pl
@@ -0,0 +1,65 @@
+#!/usr/bin/perl
+use strict;
+use warnings;
+
+use Time::Piece;
+use File::Find::Rule; # find all the subdirectories of a given directory
+# http://search.cpan.org/~rclamp/File-Find-Rule-0.32/README
+use File::Path qw(make_path remove_tree);
+use File::Copy;
+
+my $now = localtime;
+my $year = $now->year;
+print "Year is $year\n";
+
+# Get year to archive from current year
+my $lastyear    = $now->add_years(-1)->year;
+my $lasttaxyear = $now->add_years(-2)->year;
+
+print("Last year was $lastyear and tax year was $lasttaxyear\n");
+
+# Define and create folders
+my ( $financial_folder, $financial_archive_folder, $lastyear_folder, $lasttaxyear_folder );
+$financial_folder            = '/home/tracey/Documents/financial/current_year/';
+$financial_archive_folder    = '~/Documents/financial/1_financial_archives/';
+$lastyear_folder             = $financial_archive_folder . $lastyear . 'FinancialArchives';
+$lasttaxyear_folder          = $financial_archive_folder . $lasttaxyear . 'TaxArchives';
+my @folders = ( $financial_folder, $financial_archive_folder, $lastyear_folder, $lasttaxyear_folder );
+
+foreach my $folder ( @folders ) {
+    unless( -d $folder ) {
+        print("Creating the folder \"$folder\"\n");
+        die "Could not create directory! $!" unless make_path($folder);
+    }
+}
+
+# Get current folder list for nonempty directories
+my $find_rule = File::Find::Rule->new;
+$find_rule->nonempty->maxdepth(1)->mindepth(1)->relative;
+my @curr_subdirs = $find_rule->directory->in( $financial_folder );
+
+print("Copying current directories to archives folder\n");
+foreach my $curr_subdir (@curr_subdirs) {
+    my $targetdir = $lastyear_folder . "/" . $curr_subdir;
+    print ("Target dir is $targetdir\n");
+    #unless( -d $targetdir ){
+        print("Copying directory \"$curr_subdir\"\n");
+        print("Will copy to " . $targetdir . "/\n");
+        # copy directories to archive directories the perl way
+        #copy( $curr_subdir, $lastyear_folder ) or die "Copy failed: $!";
+    #}
+}
+
+
+# compare new directories to old directories to make sure they are the same
+# Or DIE
+
+# For each CURR folder
+# For each file
+# If mtime year < this year
+# Delete file
+
+# For each ARCH folder
+# For each file
+# If mtime year > last year
+# Delete file