Book account, account stated, or open account: 4 years
48 months after date of the item (one-item account) or the last item (multi-item account), under Cal. Code Civ. Proc. 337(b); 337a.
Rule text
(b) An action to recover (1) upon a book account whether consisting of one or more entries; (2) upon an account stated based upon an account in writing, but the acknowledgment of the account stated need not be in writing; (3) a balance due upon a mutual, open and current account, the items of which are in writing; provided, however, that if an account stated is based upon an account of one item, the time shall begin to run from the date of the item, and if an account stated is based upon an account of more than one item, the time shall begin to run from the date of the last item.
Calculate this deadline
- Trigger (Date of the item (one-item account) or the last item (multi-item account)): Friday, November 6, 2026.
- Add 48 months: Wednesday, November 6, 2030.
Cal. Code Civ. Proc. 337(b); 337a
(b) An action to recover (1) upon a book account whether consisting of one or more entries; (2) upon an account stated based upon an account in writing, but the acknowledgment of the account stated need not be in writing; (3) a balance due upon a mutual, open and current account, the items of which are in writing; provided, however, that if an account stated is based upon an account of one item, the time shall begin to run from the date of the item, and if an account stated is based upon an account of more than one item, the time shall begin to run from the date of the last item.Official source
Cal. Code Civ. Proc. 12, 12a, 12b, 350
CCP 12: "The time in which any act provided by law is to be done is computed by excluding the first day, and including the last, unless the last day is a holiday, and then it is also excluded." CCP 12a(a): "If the last day for the performance of any act provided or required by law to be performed within a specified period of time is a holiday, then that period is hereby extended to and including the next day that is not a holiday. For purposes of this section, “holiday” means all day on Saturdays, all holidays specified in Section 135 and, to the extent provided in Section 12b, all days that by terms of Section 12b are required to be considered as holidays." CCP 350: "An action is commenced, within the meaning of this Title, when the complaint is filed."Official source
- CCP 337a(a)-(b) (amended by AB 1414, eff. Jan. 1, 2024): a 'book account' does not include consumer debt incurred on or after July 1, 2024 (obligation on the face of a note or written contract, primarily personal, family or household purposes). NOT APPLIED BY THE ENGINE: (1) accrual: the engine counts from the date you enter; the common-law discovery rule and delayed-accrual doctrines (Fox v. Ethicon Endo-Surgery, Inc. (2005) 35 Cal.4th 797; Norgart v. Upjohn Co. (1999) 21 Cal.4th 383), continuing-violation and continuous-accrual doctrines can move the start date, so enter the correct accrual date. (2) tolling: minority or lack of legal capacity (CCP 352), defendant's absence from California (CCP 351, limited by commerce-clause case law), imprisonment (CCP 352.1, max 2 years), equitable tolling, written waivers/tolling agreements (CCP 360.5), acknowledgment or part payment (CCP 360), bankruptcy (11 U.S.C. 108(c)), and Judicial Council Emergency Rule 9 (2020 Covid-19 tolling of civil limitations periods) are NOT applied. An action is commenced when the complaint is filed (CCP 350). Last day on a Saturday, Sunday or judicial holiday rolls to the next court day (CCP 12a; CCP 366.2(b)(1) confirms 12 and 12a apply to limitations periods).
- If the clerk's office is closed or inaccessible on the last day (weather, emergency or local closure orders), the deadline may be extended. Check local orders.
This calculator applies the cited rules to the dates you enter. It is not legal advice. Court orders, local rules, and case-specific facts can change a deadline; verify before relying on it. Rule set pending attorney review.
Worked example
Date of the item (one-item account) or the last item (multi-item account) on Monday, March 15, 2027, personal service: due Monday, March 17, 2031.
- Trigger (Date of the item (one-item account) or the last item (multi-item account)): Monday, March 15, 2027.
- Add 48 months: Saturday, March 15, 2031.
- That day is a Saturday, so the deadline moves to the next court day: Monday, March 17, 2031 (Cal. Code Civ. Proc. 12, 12a, 12b, 350).
Notes
CCP 337a(a)-(b) (amended by AB 1414, eff. Jan. 1, 2024): a 'book account' does not include consumer debt incurred on or after July 1, 2024 (obligation on the face of a note or written contract, primarily personal, family or household purposes). NOT APPLIED BY THE ENGINE: (1) accrual: the engine counts from the date you enter; the common-law discovery rule and delayed-accrual doctrines (Fox v. Ethicon Endo-Surgery, Inc. (2005) 35 Cal.4th 797; Norgart v. Upjohn Co. (1999) 21 Cal.4th 383), continuing-violation and continuous-accrual doctrines can move the start date, so enter the correct accrual date. (2) tolling: minority or lack of legal capacity (CCP 352), defendant's absence from California (CCP 351, limited by commerce-clause case law), imprisonment (CCP 352.1, max 2 years), equitable tolling, written waivers/tolling agreements (CCP 360.5), acknowledgment or part payment (CCP 360), bankruptcy (11 U.S.C. 108(c)), and Judicial Council Emergency Rule 9 (2020 Covid-19 tolling of civil limitations periods) are NOT applied. An action is commenced when the complaint is filed (CCP 350). Last day on a Saturday, Sunday or judicial holiday rolls to the next court day (CCP 12a; CCP 366.2(b)(1) confirms 12 and 12a apply to limitations periods).
Related deadlines
- Publicly held corporate bonds, notes or debentures: 6 years (72 months after)
- Breach of written contract: 4 years (48 months after)
- Money judgment for deficiency after trustee's sale: 3 months after sale (3 months after)
- Rescission of written contract: 4 years (48 months after)
- General obligation bonds or coupons of a California public entity: 10 years (120 months after)
- Breach of oral (unwritten) contract: 2 years (24 months after)
- Rescission of oral contract: 2 years (24 months after)
- Breach of contract for sale of goods (incl. warranty): 4 years (48 months after)
Rules current as of 2026-10-27. Confirm against the official source and any local rule or court order before relying on a date. Rules changelog.