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of <h1>Account Book Entries Relevant but Insufficient Alone for Legal Claims; Require Additional Evidence for Liability.</h1> Entries in books of account, including electronic records, that are regularly maintained during business operations are relevant in legal inquiries. However, these entries alone cannot be used as sole evidence to establish liability against a person. For instance, if a party claims a debt based on account book entries, these entries are relevant but insufficient on their own to prove the debt without additional supporting evidence.
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