Ledger
Ledger: A book or electronic record in which a business records its financial transactions by account. A general ledger summarizes all of a business's accounts. In court, ledgers are often offered as records of a regularly conducted activity, which may be admissible under the hearsay exception in Fed. R. Evid. 803(6) if the foundation requirements are met.
What ledger means
Put simply, ledger is part of the working vocabulary of a civil case. The short definition above covers the usual meaning. Still, a specific rule, statute or contract can give it a narrower meaning. For that reason, check how it is used in your own documents.
Where ledger comes up
The term is used across many kinds of cases. For example, you may see it in pleadings, motions and court orders. To see it in context, browse the motions and procedures library or the Learn the Law topics.
How to research the term
First, read the term where it actually appears. A rule, statute or court decision may define it for its own purposes. Next, check whether your court has a local rule that uses ledger in a special way. Then look at recent decisions from courts in your jurisdiction. They show how judges apply the term today. Also, remember that state law can differ from federal law. For that reason, use our state procedures guide to find your state’s rules. Finally, confirm every source is current before you rely on it.
You can read the current federal court rules online for free.
Related legal terms
- Lawful: permitted, authorized or not forbidden by law.
- Lawful tender: not a separate category of money under current federal law; the statutory term is "legal tender," which includes U.S. coins and currency, including Federal Reserve notes (31 U.S.C. § 5103).
- Lawyer: a person trained in the law and licensed by a state's highest court or bar to practice law.
- Leave of court: the court's permission to take a step that the rules do not allow as of right.
Why precise terms matter
Courts read legal terms closely. As a result, knowing the exact meaning of a word helps you follow orders, rules and filings. Each glossary entry on Lawtopolis is short on purpose and links to the pages where the term is used.
Sources
Sources last reviewed: 2026-10-24
Lawtopolis provides legal information and education, not legal advice. Using this site does not create an attorney-client relationship. Laws and court rules vary by jurisdiction and change over time; verify every authority against the official source and consult a licensed attorney in your jurisdiction about your situation.