2009 California Evidence Code - Section 1270-1272 :: Article 7. Business Records

1270.  As used in this article, "a business" includes every kind of
business, governmental activity, profession, occupation, calling, or
operation of institutions, whether carried on for profit or not.

1271.  Evidence of a writing made as a record of an act, condition,
or event is not made inadmissible by the hearsay rule when offered to
prove the act, condition, or event if:
   (a) The writing was made in the regular course of a business;
   (b) The writing was made at or near the time of the act,
condition, or event;
   (c) The custodian or other qualified witness testifies to its
identity and the mode of its preparation; and
   (d) The sources of information and method and time of preparation
were such as to indicate its trustworthiness.

1272.  Evidence of the absence from the records of a business of a
record of an asserted act, condition, or event is not made
inadmissible by the hearsay rule when offered to prove the
nonoccurrence of the act or event, or the nonexistence of the
condition, if:
   (a) It was the regular course of that business to make records of
all such acts, conditions, or events at or near the time of the act,
condition, or event and to preserve them; and
   (b) The sources of information and method and time of preparation
of the records of that business were such that the absence of a
record of an act, condition, or event is a trustworthy indication
that the act or event did not occur or the condition did not exist.