How have courts treated the "business records" exception?

^13. Although the parties at trial consistently referred to the "business records" exception, these documents are better viewed as "official records," having been prepared by public employees rather than created by a business. It makes no practical difference here, since the rules governing admission of the two types of records are generally the same. (People v. Beeler (1995) 9 Cal.4th 953, 980.)

^14. We note defendant makes no genuine argument for prejudice, stating only, "Appellant was prejudiced by counsel's failure."