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Wilson is an attorney at a large Manhattan law firm Name, Name, and Goldname (“NNG”).  At some time on December 1st, a Saturday, a laptop was stolen from the NNG office.  Douglas, a United Express delivery man who regularly makes deliveries to and from NNG has been charged with the theft.  Douglas claims he was not in the building on the day the laptop was stolen.  NNG wishes to call Wilson, who will testify that he was in the office that day, and saw Douglas there.

To corroborate Wilson’s story, NNG wishes to submit as evidence Wilson’s time sheets.  His time sheets for December 1st show that he billed 14 hours, and also indicate the work was done in the office (attorneys at NNG code their time entries to indicate in-office or out-of-office billing).

Are Wilson’s time sheets hearsay?  And if so, does any exception to the hearsay exclusion apply?