In People v. Bel Air Equip. Corp., 46 A.D.2d 773 (2d Dept. 1974) a moving company prepared padded vouchers for a customer which, at the customer's request, falsely inflated the cost of the move so that the customer could fraudulently obtain more money when it applied to the State Department of Transportation for the cost of the move. The Second Department reversed the convictions of the defendants, the president of the moving company and the company itself, for Falsifying Business Records in the First Degree. The Court concluded that, although the defendants maintained a duplicate set of the padded vouchers in their records, the vouchers were not business records because they "were not made for record keeping purposes or to reflect the corporate defendant's condition or activity," and "no false entry was made in any business journal or book of account." (46 A.D.2d at 774.) In Bel Air, the voucher, rather than the bill, was the "false instrument" the defendant was charged with filing, and while the defendant directed that the fraudulent bill be prepared, he gave no such instruction concerning the voucher, let alone prepare, sign or file it. Nonetheless, the Court held him criminally responsible for its filing.