Some states have a procedural tool—known as a suit on an account, a suit for an account, or a suit on a sworn account—that limits the evidence and pleading requirements for a creditor to establish its right to recovery on certain types of accounts in a lawsuit to collect a debt. These procedural tools are designed to reduce the cost of a creditor’s recovery of a debt on such accounts, and usually apply to transactions in which there is a sale upon one side and a purchase upon the other, and title to personal property passes from one to the other, creating a debtor-creditor relationship by a general course of dealing.

A sworn account is not an independent cause of action or basis for recovery, but requires the defendant to file a sworn denial of the account to avoid having the court grant judgment against the defendant early in the litigation process (summary judgment).

In Nebraska, the concept of a suit on a sworn account is not as formally recognized as it is in some other states. Nebraska does not have a specific statute or procedural rule that outlines a distinct process for a suit on a sworn account. However, creditors seeking to recover debts may still file a lawsuit for breach of contract or on account stated, depending on the circumstances of the debt. In such cases, the creditor must prove the existence of the debt, the amount owed, and that the debtor has not paid according to the terms of the agreement. While Nebraska law does not provide for a simplified process specifically for sworn accounts, creditors can still use the standard legal processes to attempt to recover debts. If a defendant wishes to contest the debt, they must respond to the lawsuit and present their defense in court. Failure to respond can result in a default judgment against the defendant.