California, United States of America
The following excerpt is from Coutu v. CMG Mortg., Inc., B270488 (Cal. App. 2018):
" 'Traditionally at common law, a "cause of action accrues 'when [it] is complete with all of its elements'those elements being wrongdoing, harm, and causation." [Citation.] This is the "last element" accrual rule: ordinarily, the statute of limitations runs from "the occurrence of the last element essential to the cause of action." [Citations.]' (Aryeh v. Canon Business Solutions, Inc. (2013) 55 Cal.4th 1185, 1192.)
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