A grade of paper similar to bond paper, but is typically manufactured in higher basis weights for reasons of durabilty. Ledger paper is commonly used in business applications for keeping records, or in legal applications such as wills, deeds, etc., and consequently requires a high degree of permanence. Paper qualities typical of ledger papers are high strength, stiffness, and a surface suitable for pen and ink, erasing, and computer printing devices. The paper finish may be smooth, or slightly roughened (called a posting finish), for machine posting of data. Ledger papers are made from all chemical pulp, typically with a high (or total) cotton-content pulp.
The basic size of ledger papers is 17 x 22 in., and typical basis weights are 24-, 28-, 32-, and 36-pound. Standard sizes are 17 x 22, 17 x 28, 19 x 24, 22 x 34, 24 x 38, and 28 x 34.