CPLR 4518(a) sets forth the business records exception to the hearsay rule. It is undoubtedly the most frequently invoked hearsay exception at trial and on summary judgment motions. As a result, evidentiary rulings regarding admissibility of documents under the statute are frequent appellate issues, especially with respect to police records/reports sand hospital records. This has been especially true during the past few months. Three Second Department decisions are worthy of discussion as they focus on aspects of the exception that are frequently overlooked or misunderstood by litigants.