LIST A: Beginning Balance

Itemization of assets of the Decedent at the beginning of the account period. If the estate owes debts on any property listed below, indicate the payee, principal balance, interest rate, and payoff date for each debt.

The ledger records no debts on property.

LIST B: Money Received During This Account Period

List all sources of income for the Decedent’s estate during the account period.

Maricopa’s own form has no gain-or-loss line and never says how a sale reconciles, so this print posts a sale’s gain here, in LIST B, and its loss in LIST C: the one reading that lets LIST A plus LIST B, minus LIST C, equal LIST D. A preparer who instead enters the full sale proceeds here must also remove the sold item’s inventory value by hand.

LIST C: Money Spent

List transactions occurring on behalf of the Decedent during the account period.

Fees have no line on this form; they run through the separate Fee Statement and Proof of Mailing. A personal representative fee paid during the period prints here, as an ordinary Money Spent row.

LIST D: Value of the Decedent’s Property at the End of the Account Period

Itemization of assets of the Decedent at the end of the account period. If the estate owes debts on any property listed below, indicate the payee, principal balance, interest rate, and payoff date for each debt.

DISTRIBUTION OF PROPERTY

Provide information for all distributees or heirs of the Estate, provide descriptions of property distributed, and the value of the property distributed. Property descriptions should match the descriptions provided in LIST D, above.

PROPERTY REMAINING IN THE ESTATE

(Money may be retained by the Estate to cover final costs like accounting fees or taxes.)