Grades, item by item

[B] is the insurer of [D] and intervened to assert subrogation claims for indemnification against [C] after [D] nonsuited its claims. The accident occurred in January 2015, and the workers settled with [A] and [D] in May 2019. [B] intervened in December 2021, nearly seven years after the accident but less than three years after the settlement. The court of appeals held that [B]'s claim was time-barred because it was filed more than four years after the accident. The Texas Supreme Court granted review.

**Disposition**
Reverse and remand (Confidence: 95%).

**Issue**
Whether an insurer's subrogation claim for indemnification accrues on the date of the underlying injury/accident or on the date the indemnitee’s liability is fixed and certain by settlement or final judgment.

**Standard of Review**
The determination of when a cause of action accrues for statute of limitations purposes is a question of law reviewed de novo. Summary judgments based on affirmative defenses such as limitations are reviewed de novo.

**Controlling Authority**
*None of the candidate opinions listed in the prompt control this accrual question.* Under well-established Texas law:
- *Ingersoll-Rand Co. v. Valero Energy Corp.*, 997 S.W.2d 203, 208 (Tex. 1999) (holding that a cause of action for contractual indemnity accrues when all liabilities and claims against the indemnitee are fixed and certain, typically when a settlement agreement is executed or a final judgment is rendered).
- *Sun Exploration & Production Co. v. Benton*, 728 S.W.2d 35, 37 (Tex. 1987) (holding that a cause of action on an indemnity agreement does not accrue until the indemnitee incurs liability or suffers actual loss).
- Tex. Civ. Prac. & Rem. Code Ann. § 16.004 / § 16.051 (four-year statute of limitations for contract/indemnity actions).

**Application**
Under Texas law, an indemnity claim does not accrue at the time of the underlying injury or accident because damages and liability have not yet been established. Rather, the cause of action for indemnity accrues only when the indemnitee’s liability becomes fixed and certain through settlement or final adjudication. 

Here, liability was established and fixed when the workers settled with [A] and [D] in May 2019. The four-year limitations period for [B]’s indemnity claim began running in May 2019. Because [B] intervened in December 2021—less than three years after the settlement—the intervention was timely filed within the four-year limitations period. The court of appeals erred in running limitations from the January 2015 accident date.

**Procedure**
Petition for review in the Texas Supreme Court pursuant to Tex. R. App. P. 53 from a court of appeals judgment affirming summary judgment on limitations grounds.