(a) The term "book account" means a detailed statement which constitutes the principal record of one or more transactions between a debtor and a creditor arising out of a contract or some fiduciary relation, and shows the debits and credits in connection therewith, and against whom and in favor of whom entries are made, is entered in the regular course of business as conducted by such creditor or fiduciary, and is kept in a reasonably permanent form and manner and is (1) in a bound book, or (2) on a sheet or sheets fastened in a book or to backing but detachable therefrom, or (3) on a card or cards of a permanent character, or is kept in any other reasonably permanent form and manner. A "book account" does not include consumer debt.
§ 337a.Book Account and Consumer Debt Defined
Title 2. Of the Time of Commencing Civil Actions · Chapter 3. The Time of Commencing Actions Other Than for the Recovery of Real Property · Last amended 2024 · Last verified July 28, 2026
In one sentenceSection 337a defines “book account” and “consumer debt” for purposes of § 337’s written-contract limitations period, and excludes consumer debt from the book-account definition entirely.
Full Text of § 337a
(b) For purposes of this section, "consumer debt" means any obligation or alleged obligation, incurred on or after July 1, 2024, of a consumer to pay money arising out of a transaction in which the money, property, insurance, or services that are the subject of the transaction are primarily for personal, family, or household purposes and where the obligation to pay appears on the face of a note or in a written contract.
Plain-English Summary
Section 337a doesn’t set its own deadline; it defines terms that § 337 and other sections in this chapter use. A “book account” is a detailed statement that serves as the main record of one or more transactions between a debtor and a creditor, kept in the regular course of business and in a reasonably permanent form — a bound book, a sheet fastened into one, a permanent card, or an equivalent record.
A book account, by this section’s own terms, does not include consumer debt. Subdivision (b), added effective July 1, 2024, defines consumer debt as an obligation a consumer incurs primarily for personal, family, or household purposes, where the obligation to pay appears on the face of a note or in a written contract. That split matters because § 425.30 bars using the informal “common counts” pleading style to recover consumer debt, and because § 337(b)’s book-account limitations period no longer reaches debts that fall under this newer consumer-debt definition.
Frequently Asked Questions
What counts as a “book account” under California law?
Under § 337a, a detailed, regularly kept business record of transactions between a debtor and creditor — in a bound book, fastened sheets, a permanent card, or a similarly durable form — that does not include consumer debt.
What is “consumer debt” under § 337a?
An obligation, incurred on or after July 1, 2024, of a consumer to pay money for a transaction that was primarily for personal, family, or household purposes, where the obligation appears on the face of a note or in a written contract.
Amendment History
Amended by Stats 2023 ch 688 (AB 1414),s 1, eff. 1/1/2024. Added by Stats. 1959, Ch. 1010.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as: book account definition Californiaconsumer debt definition California civil procedure