# Iowa Code § 614.5: Open account

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.5

## Section

- **Citation:** Iowa Code § 614.5
- **Heading:** Open account
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title XV / Chapter 614 / Section 614.5

## Text

When there is a continuous, open, current account, the cause of action shall be deemed to have accrued on the date of the last item therein, as proved on the trial.

[C51, §1662; R60, §2743; C73, §2531; C97, §3449; C24, 27, 31, 35, 39, §11011; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §614.5]

## Nearby sections

- [Iowa Code § 614.1 Period.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.1.md)
- [Iowa Code § 614.2 Death of party to be charged.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.2.md)
- [Iowa Code § 614.3 Judgments.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.3.md)
- [Iowa Code § 614.4 Fraud — mistake — trespass.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.4.md)
- [Iowa Code § 614.4A Identity theft.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.4A.md)
- [Iowa Code § 614.5 Open account.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.5.md)
- [Iowa Code § 614.6 Nonresident or unknown defendant.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.6.md)
- [Iowa Code § 614.7 Bar in foreign jurisdiction.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.7.md)
- [Iowa Code § 614.8 Minors and persons with mental illness.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.8.md)
- [Iowa Code § 614.8A Damages for child sexual abuse — time limitation.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.8A.md)
- [Iowa Code § 614.9 Exception in case of death.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.9.md)
- [Iowa Code § 614.10 Failure of action.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.10.md)
- [Iowa Code § 614.11 Admission in writing — new promise.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.11.md)
- [Iowa Code § 614.12 Counterclaim.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TXV_C614_S614.5. Check the current official text before relying on it. Not legal advice.