In theory, the most important requirement is that the records be kept in the
usual course of business. This is a twofold requirement: the records must be
kept in a standard, well-defined form, and they must be kept as part of the day-
to-day activities of the business. This requirement goes to the accuracy of the
records. It is assumed that the business does not have an incentive to lie in its
routine business records. Once the business’s activities are under question,
however, it is assumed that there may be some incentive to slant the entries.
Self-serving entries that do not relate to the factual basis of a patient’s care
could be challenged under this requirement.