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1. A contract exists between a creditor Plaintiff and debtor Defendant;
2. The amount claimed as owing by Plaintiff represents an agreed upon sales price for goods, or the reasonable value of goods delivered; and
3. The goods were actually delivered.

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1. A contract exists between a creditor Plaintiff and debtor Defendant;
2. The amount claimed as owing by Plaintiff represents an agreed upon sales price for goods, or the reasonable value of goods delivered; and
3. The goods were actually delivered.

See Form 1.932, Florida Rules of Civil Procedure (Forms for Use with Rules)

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FLORIDA STATE COURTS

Supreme Court: In re Std. Jury Instructions-Contract & Bus. Cases, 116 So.3d 284, 329 (Fla. 2013).


First District: Evans v. Delro Indus., Inc., 509 So.2d 1262, 1263 (Fla. 1st DCA 1987).


Second District: Alderman Interior Sys. v. First Nat’l-Heller Factors, 376 So.2d 22, 24 (Fla. 2d DCA 1979).

Third District: S. Dade Motor Co. of Dade Cty. v. Accountable Constr. Co., 707 So.2d 909, 912 (Fla. 3d DCA 1998).

Fourth District: Farley v. Chase Bank, U.S.A., N.A., 37 So.3d 936, 937 (Fla. 4th DCA 2010).

Fifth District: H & H Design Builders, Inc. v. Travelers’ Indem. Co., 639 So.2d 697, 700 (Fla. 5th DCA 1994).

FLORIDA FEDERAL COURTS

Southern District: Professional Parking Mgmt. Corp. v. Enter. Holdings Inc., No. 24-61862-CIV, 2024 WL 5375555, at *3 (S.D. Fla. Dec. 16, 2024)Software Brokers of Am., Inc. v. Doticom Corp., 484 F. Supp. 3d 1205, 1212 n.1 (S.D. Fla. 2020); ConSeal Int’l Inc. v. Neogen Corp., No. 19-CV-61242, 2020 WL 4736203, at *6 (S.D. Fla. Aug. 14, 2020).

Middle District: Icon EV LLC v. Lucky 7 Fort Wayne Inc., No. 8:24-CV-00611-KKM-AAS, 2024 WL 4100750, at *2 (M.D. Fla. Aug. 6, 2024), report and recommendation adopted, No. 8:24-CV-00611-KKM-AAS, 2024 WL 5668792 (M.D. Fla. Aug. 29, 2024); T.T. Int’l Co., Ltd. v. BMP Int’l, Inc., 2023 WL 1514347, *16 (M.D. Fla. Feb. 3, 2023); Jabil, Inc. v. Congatec AG, No. 8:20-CV-2886-TPB-AAS, 2021 WL 2477260, at *3 (M.D. Fla. June 17, 2021); William Stone Premier Props., LLC v. Babatunde E., No: 6:16-cv-2157-Orl-31GJK, 2018 WL 467389, at *2 (M.D. Fla. Jan 18, 2018).

Northern District: Lewis Commc’ns, Inc. v. Zohouri Seagrove, L.P., No. 3:06cv128-WS, 2007 WL 2688521, at *6 (N.D. Fla. Sep. 11, 2007).

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2 Defenses to Claim for Open Account

(1) Fla. R. Civ. P. 1.110(d) (pleading affirmative defenses), and other standard defenses. See § 1.

(2) Statute of Limitations: § 95.11(3)(a), Fla. Stat. (four years).

(3) Itemized Statement: “In order to state a valid claim on an open account, the claimant must attach an ‘itemized’ copy of the account.” H & H Design Builders v. Travelers’ Indem. Co., 639 So.2d 697, 700 (Fla. 5th DCA 1994); William Stone Premier Props., LLC v. Babatunde E., No: 6:16-cv-2157-Orl-31GJK, 2018 WL 467389, at *2 (M.D. Fla. Jan 18, 2018). The itemized copy should include the time of accrual and amount of each item making up the account. Cruise Am. Associates, LLC v. Absolute Nevada, LLC, No. 21-CV-61577, 2025 WL 1507866, at *15 (S.D. Fla. May 28, 2025)(citing Myrick v. St. Catherine Laboure Manor, Inc., 529 So. 2d 369, 371 (Fla. 1st DCA 1988)); see also FLA. R. CIV. P. Form 1.932.

(4) Commercial Transactions: “In commercial transactions, an “open account” should refer to an unsettled debt, arising from items of work or labor, goods sold and other open transactions not reduced to writing, the sole record of which is usually the account books of the owner of the demand. It should not include express contracts or other obligations that have been reduced to writing.” H & H Design Builders v. Travelers’ Indem. Co., 639 So.2d 697, 700 (Fla. 5th DCA 1994).

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