A more thorough explanation:

Definition: A written document that can be used as evidence in court under the business-records exception to the hearsay rule. This exception allows business records, such as reports or memoranda, to be admitted into evidence if they were prepared in the ordinary course of business.

For example, if a company keeps records of its sales and expenses, those records can be used as evidence in court to prove how much money the company made or spent. However, if there is reason to doubt the reliability of the record, such as if it was prepared in anticipation of litigation, the exception will not apply.

The business-entry rule is important because it allows businesses to keep accurate records of their activities and use those records to defend themselves in court if necessary.