Because we conclude that the reports were not made solely for purposes of litigation, we need not decide whether they would have been discoverable under CPLR 3101 (g) even if otherwise exempted by CPLR 3101 (d) (2) (see, Miranda v. Blair Tool Mach. Corp., 114 A.D.2d 941, 942; see also, Ruff v. Golub Corp., 128 Misc.2d 1047; Siegel, 1986 Supp Practice Commentaries; McKinney's Cons Laws of NY, Book 7B, CPLR C3101:33 [1988 Pocket Part], at 7).