Iowa Code Title XV. Judicial Branch and Judicial Procedures [Chs. 595-686] § 622.28. Writing or record--when admissible--absence of record--effect

1. Any writing or record, whether in the form of an entry in a book or otherwise, including electronic means and interpretations thereof, offered as memoranda or records of acts, conditions, or events to prove the facts stated therein, shall be admissible as evidence if the judge finds that they were made in the regular course of a business at or about the time of the act, condition, or event recorded; that the sources of information from which made and the method and circumstances of their preparation were such as to indicate their trustworthiness; and that they are not excludable as evidence because of any rule of admissibility of evidence other than the hearsay rule.

2. Evidence of the absence of a memorandum or record from the memoranda or records of a business of an asserted act, event, or condition, shall be admissible as evidence to prove the nonoccurrence of the act or event, or the nonexistence of the condition, if the judge finds that it was in the regular course of that business to make memoranda or records of all such acts, events, or conditions at the time thereof or within a reasonable time thereafter, and to preserve the memoranda or records.

3. The term “business”, as used in this section, includes a business, profession, occupation, or calling of every kind.