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 Delaware, the concept of a suit on a sworn account is not explicitly recognized as a distinct procedural tool in the same manner as it might be in other states. Delaware courts generally follow the standard civil litigation process for debt collection cases, which requires the creditor to prove the existence and amount of the debt through a preponderance of evidence. Creditors file a complaint, and defendants are given the opportunity to respond. If a defendant fails to respond or challenge the debt adequately, the creditor may seek a default judgment. Delaware's Court of Common Pleas handles civil cases involving debt collection, and while the rules of evidence apply, there is no specific procedural shortcut such as a suit on a sworn account that alters the standard burden of proof or pleading requirements for creditors. Creditors and debtors are encouraged to seek advice from an attorney to navigate the complexities of debt collection litigation in Delaware.