Idaho Code
Idaho Code

Idaho Code § 9-413 (2026)

Business Records as Evidence Act — Term defined. 

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Business Records as Evidence Act — Term defined. 

The term "business" shall include every kind of business, profession, occupation, calling or operation of institutions, whether carried on for profit or not.

Notes of Decisions
Cited in 6 cases, 1964–1979 · leading case: Kelson v. Ahlborn, 393 P.2d 578 (Idaho 1964).
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Kelson v. Ahlborn, 393 P.2d 578 (Idaho 1964). · cites it 8× “I.C. §§ 9-413, 9-414, 9-415, 9-416. "The term `business' shall include every kind of business, profession, occupation, calling or operation of institutions, whether carried on for profit or not.”
Curiel v. Mingo, 597 P.2d 26 (Idaho 1979). · cites it 4× “I.C. §§ 9-413 and 9-414. (emphasis added) 92 Idaho at 626 , 448 P.”
Hammond v. Hammond, 448 P.2d 237 (Idaho 1968). · cites it 2× “I.C. §§ 9-413 and 9-414. 1 Plaintiff argues that the exhibits were not admissible because each bore a written proviso to the effect that the accounting firm preparing the statement had not audited the figures used and consequently expressed no opinion thereon.”
In re Est. of Brock, 482 P.2d 86 (Idaho 1971). · cites it 2× “There was an attempt by the respondent to establish these as admissible under the Uniform Business Records As Evidence Act (I.C. § 9-413, et seq.). However, no witness was called to testify as to their identity and mode of preparation, or whether they were made in the regular…”
Daniel v. Moss, 469 P.2d 50 (Idaho 1970). · cites it 2× “I.C. § 9-413, which defines “business” does not limit it to profit making or commercial enterprises, and, thus, includes noncommercial entities such as an estate.”
Nines v. Brock, 482 P.2d 86 (Idaho 1971). · cites it 2× “There was an attempt by the respondent to establish these as admissible under the Uniform Business Records As Evidence Act (I.C. § 9-413, et seq.). However, no witness was called to testify as to their identity and mode of preparation, or whether they were made in the regular…”
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