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 Maine, the concept of a suit on a sworn account is not explicitly recognized as a distinct procedural tool in the same manner as some other states. Maine's legal system does not have a specific statute or rule that provides a simplified process for creditors to establish their right to recover debts through a suit on a sworn account. Instead, creditors seeking to collect debts typically must file a standard civil lawsuit and prove their case through the presentation of evidence and adherence to the Maine Rules of Civil Procedure. If a creditor has a written contract or agreement, they may present this as evidence in their claim. Defendants in Maine are required to respond to the allegations in the complaint, and failure to do so can result in a default judgment. However, there is no requirement for a sworn denial to avoid summary judgment specifically tied to the concept of a sworn account. Creditors and debtors are encouraged to seek advice from an attorney to navigate the debt collection process in Maine.