California Probate Code

§ 1061

PROB § 1061 Effective Jan 1, 1998Div. 3 · Part 1 · Ch. 4

Statute text

(a)All accounts shall state the period covered by the account and contain a summary showing all of the following, to the extent applicable:

(1)The property on hand at the beginning of the period covered by the account, which shall be the value of the property initially received by the fiduciary if this is the first account, and shall be the property on hand at the end of the prior account if this is a subsequent account.

(2)The value of any assets received during the period of the accounting which are not assets on hand as of the commencement of the administration of an estate.

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Legislative history

Amended by Stats. 1997, Ch. 724, Sec. 6. Effective January 1, 1998.