Alaska Statutes.
Title 9. Code of Civil Procedure
Chapter 10. Limitations of Actions
Section 110. Accrual of Cause of Action Upon Mutual, Open, and Current Account.
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AS 09.10.110. Accrual of Cause of Action Upon Mutual, Open, and Current Account.

In an action brought to recover a balance due upon a mutual, open, and current account where there have been reciprocal demands between the parties, the cause of action accrues from the date of the last item proved in the account on either side. But when a period of more than one year elapses between any of a series of items or demands, they are not included as part of the account.

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