Utah Code § 78B-2-312

Action on mutual account -- When considered accrued
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In an action brought to recover a balance due upon a mutual, open, and current account, where
there have been reciprocal demands between the parties, the cause of action shall be considered
to have accrued from the time of the last item proved in the account on either side.
Renumbered and Amended by Chapter 3, 2008 General Session

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