An account stated is an agreement between parties to an account based upon prior transactions between them with respect to the correctness of the account items and balance due. An agreement may be implied where a defendant retains bills without objecting to them within a reasonable period of time, or makes partial payment on the account.
D & N Lending, LLC v. Tachlis Corp., NY Slip Op 06115 (2d Dep't November 29, 2023)