Sample: Inventory and Account (Haw. Prob. R. 26 style) for the Estate of Eleanor M. Doe

Everything about this estate is made up except the format. Every figure below is produced by the ledger from ordinary entries (a house sold at a gain, dividends, the funeral bill, two distributions), and it balances to the penny. Yours would look like this, with your numbers.

Estate of Eleanor M. Doe
IN THE CIRCUIT COURT OF THE CIRCUITSTATE OF HAWAI’I, PROBATE DIVISION, COUNTY OF
In the Matter of the Estate of Eleanor M. Doe, DeceasedCase No.

Accounting Presented by Petition and Verified Statement to Close Estate

Hawai’i Probate Rule 26; HRS 560:3-1003
Two documents on this page. The accounting is presented to the court by petition, with the account itself as an attachment to that petition (Hawai’i Probate Rule 26). The verified statement to close the estate is HRS 560:3-1003’s own filing. Confirm what your own circuit expects before filing.

The personal representative presents this accounting for November 14, 2025 through August 31, 2026.

What Rule 26 Prescribes, and What This Product Adds

Hawai’i Probate Rule 26 prescribes the five parts an accounting presented to the court must contain, and the order they come in. It also requires the accounting to be presented by petition, with the account itself as an attachment to that petition. The five parts print below, labelled and in the rule’s own order.

Rule 26 does not prescribe the arithmetic inside part (4), the detailed accounting of transactions. That arithmetic is this product’s own presentation of the estate’s own records, in the standard fiduciary charge-and-discharge form. Nothing else about the account’s shape is this product’s own choice; Rule 26 already decided it.

Rule 26 also governs trust accountings. Its current-fair-market-value valuation and its five-yearly requirement to attach the controlling trust documents both reach trust accountings, not a decedent’s estate, and neither prints on this page.

(1) Summary of Receipts and Disbursements

Hawai’i Probate Rule 26(1): “a brief summary at the beginning of the attachment summarizing receipts and disbursements.”

Charges
Property on hand at start of period$731,360.61
Additional property received (Schedule B)$2,150.00
Receipts (Schedule A)$1,697.57
Gains on sale (Schedule C)$17,500.00
Total charges$752,708.18
Credits
Disbursements (Schedule D)$32,801.87
Distributions (Schedule F)$137,800.00
Property on hand at close of period$582,106.31
Total credits$752,708.18

(2) Assets of the Estate at the End of This Accounting Period

Hawai’i Probate Rule 26(2): value for administration purposes, which for a probate accounting is the inventory value, not the current fair market value. Rule 26 uses current fair market value only for a trust or other non-probate accounting; the figures below are inventory, carried values.

DescriptionInventory value
Brokerage account, Vanguard$186,320.44
Household furnishings and personal effects$6,500.00
Coin collection found in decedent's safe deposit box$2,150.00
Cash and estate bank accounts (per ledger)$387,135.87
Total property on hand, at inventory value$582,106.31

(3) Fiduciary Fees Taken or Charged: Amount and Basis

Hawai’i Probate Rule 26(3): “a summary explaining the amount and basis of fiduciary fees taken or charged.” The amount is what the estate’s ledger recorded. The basis is not something this product computes; it is the preparer’s to state.

Amount recorded as fiduciary compensation$9,400.00
Basis for the amount (hourly, statutory, court-set, or other)

Reasonable compensation for a personal representative is HRS 560:3-719, with no percentage computed by this product. A percentage commission schedule elsewhere in Hawai’i law (HRS 607-18) may or may not reach a decedent’s estate personal representative as opposed to a trustee or guardian; confirm with your own attorney before relying on any percentage. This document does not claim a court has allowed or will allow any amount.

(4) Detailed Accounting of Transactions During This Period

Hawai’i Probate Rule 26(4). Rule 26 prescribes that this detail appear; the charge-and-discharge form it appears in below is this product’s own presentation.

Schedule A · Receipts

DateDescriptionAmount
2026-01-31Quarterly dividend$412.55
2026-02-20Refund of unused homeowner's insurance premium$340.00
2026-03-31Savings interest$63.12
2026-04-30Quarterly dividend$398.20
2026-06-30Savings interest$61.80
2026-07-31Quarterly dividend$421.90
Total, Schedule A$1,697.57

Schedule B · Additional property received

DateDescriptionAmount
2026-02-10Coin collection found in decedent's safe deposit box$2,150.00
Total, Schedule B$2,150.00

Schedule C · Gains on sale or other disposition

DateDescriptionAmount
2026-01-15Life insurance proceeds received (sold for $50,000.00; carried at $50,000.00)$0.00
2026-04-22Sale of 214 Maple Street (sold for $427,500.00; carried at $410,000.00)$17,500.00
Total, Schedule C$17,500.00

Schedule D · Disbursements

DateDescriptionAmount
2025-11-22Riverside Funeral Home$8,940.00
2025-11-23Obituary notice$312.00
2025-12-01Final medical bill$1,208.40
2025-12-05Utilities$210.00
2025-12-09Filing fee for letters testamentary$128.57
2025-12-15Attorney fee for estate administration$2,400.00
2025-12-20Real property appraisal$450.00
2026-01-05Homeowner's insurance$1,140.00
2026-01-05Utilities$235.00
2026-01-10Credit card payoff$2,214.90
2026-01-15Filing fee for the inventory$95.00
2026-01-20Lawn care and snow removal$620.00
2026-02-01Property tax$3,860.00
2026-02-05Utilities$248.00
2026-03-05Utilities$260.00
2026-04-15Federal fiduciary income tax (Form 1041)$1,080.00
2026-07-15Executor commission$9,400.00
Total, Schedule D$32,801.87

Schedule F · Distributions to beneficiaries

DateDescriptionAmount
2026-05-02Michael Doe: 2021 Subaru Outback, at its inventory value$17,800.00
2026-06-15Sarah Doe$60,000.00
2026-06-15Michael Doe$60,000.00
Total, Schedule F$137,800.00

Distributions by beneficiary

BeneficiaryIn cashIn propertyTotal received
Michael Doe$60,000.00$17,800.00$77,800.00
Sarah Doe$60,000.00$60,000.00
Total distributed$137,800.00

Distributions in kind

BeneficiaryItemCarrying value
Michael Doe2021 Subaru Outback$17,800.00

Property handed over in kind is property the personal representative is discharged of, so it is credited above at the value it was carried at, in the distributions line. No money changed hands, which is why it is also listed here, item by item.

Property received since the inventory

Property that has come into the personal representative’s hands since the inventory. This table answers a different question from the asset list above: what came in, whether or not the estate still holds it. An item here that the estate still holds is already counted, at inventory value, in the asset list above. One that has since been sold or handed over is not. The two totals are never added together.

DescriptionValue
Coin collection found in decedent's safe deposit box$2,150.00
Total property received since the inventory$2,150.00

(5) Auditor’s Report and Management Letter

Hawai’i Probate Rule 26(5): “a copy of any auditor’s report and auditor’s management letter.”

This estate’s record holds no audit. Most estates have none. If an audit was done, attach the auditor’s report and management letter to this accounting; nothing here stands in for either.

Verified Statement to Close Estate

HRS 560:3-1003

The personal representative of the above estate states, under HRS 560:3-1003, for the period November 14, 2025 through August 31, 2026:

(1) The personal representative has determined that the time limited for presentation of creditors’ claims has expired.

The creditors’ claim period expired on .

(2) The personal representative has fully administered the estate of the decedent by making payment, settlement or other disposition of all claims that were presented, expenses of administration, and estate, inheritance and other death taxes, except as specified in this statement, and the assets of the estate have been distributed to the persons entitled.

Anything excepted from that, and specified here:

If any claim remains undischarged, this statement says which is true: the estate was distributed subject to possible liability with the agreement of the distributees, or other arrangements were made to accommodate it, detailed here:

(3) The personal representative has sent a copy of this statement to all distributees of the estate and to all creditors or other claimants of whom the personal representative is aware whose claims are neither paid nor barred, and has furnished a full account in writing of the personal representative’s administration to the distributees whose interests are affected by it. The accounting above is that full account.

The distributees are listed below. The estate’s own record holds no list of creditors or other claimants whose claims are neither paid nor barred, so that block is left for the preparer to complete.

Creditors or other claimants whose claims are neither paid nor barred

This statement may not be filed earlier than six months after the date of original appointment of a general personal representative, not six months from the date of death.

Date of original appointment:

HRS 560:3-1003(b): if no proceeding involving the personal representative is pending in the court one year after this statement is filed, the appointment terminates.

Distributees

Everyone the estate’s own record shows as a distribution recipient, in the order each first appears. The preparer adds anyone else entitled to receive a copy of this accounting or of the closing statement.

  • Sarah Doe
  • Michael Doe

Verification

Hawai’i Probate Rule 5

Hawai’i Probate Rule 5(a) asks a petition or application not signed by an attorney to carry, at the end and before the signature, a statement that the person understands the document is deemed to include an oath, affirmation or statement to the effect that:

(1) its representations are true as far as the person executing or filing it knows or is informed; (2) it is not being presented for an improper purpose, such as to harass or to cause unnecessary delay or needless increase in the cost of litigation; and (3) penalties for perjury may follow deliberate falsification.

All three. Rule 5 says such a statement is accepted in lieu of an affidavit as to the facts stated in the document.

Rule 5(a) separately provides that where a document requires consideration of facts not appearing of record, it is supported by affidavit, and that an unsworn declaration may be made in place of that affidavit, in writing, subscribed as true under penalty of law and dated, in substantially the following form:

“I, Daniel R. Doe, do declare under penalty of law that the foregoing is true and correct.”

Dated:

Penalty of law, not penalty of perjury. This is the rule’s own wording and it is printed uncorrected.

Rule 5(a) also provides that the signature of an applicant in informal proceedings shall be notarized. Confirm with your own circuit whether that reaches what you are filing here.

Daniel R. Doe, Personal Representative
Printed name / Signature
Prepared with ExecutorLedger. This document follows the general style of the named format; it is not a court form and ExecutorLedger does not provide legal advice. Review with your attorney before signing, circulating, or filing. Estate of Eleanor M. Doe: Accounting Presented by Petition (Hawai’i Probate Rule 26) and Verified Statement to Close Estate (HRS 560:3-1003). Page ________ of ________.

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