Del. Code tit. 10 § 8120 : COURTS AND JUDICIAL PROCEDURES — LIMITATION OF ACTIONS — PERSONAL ACTIONS — Setoff TEXT PDF This chapter shall apply to any debt alleged by way of setoff or counterclaim on the part of a defendant. The time of limitation of such debt shall be computed in like manner as if an action therefor had been commenced at the time when the plaintiff's action commenced. 10 Del. C. § 8120 Code 1852, § 2754; Code 1915, § 4682; Code 1935, § 5140; 10 Del. C. 1953, § 8119.;