Sample: Account of Fiduciary (Mich. PC 584 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
STATE OF MICHIGANPROBATE COURT COUNTY
CASE NO. and JUDGE Court address Court telephone no.
In the matter of Eleanor M. DoeFirst, middle, and last name of decedent

ACCOUNT OF FIDUCIARY, LONG FORM AMENDED

(mark AMENDED only when this replaces an account already given)

NOT the court form; modeled on SCAO Form PC 584 (Rev. 1/21), MCL 700.3703(4), MCR 5.308, MCR 5.310(C)

I, Daniel R. Doe, am the personal representative of the estate and submit the following as my account, which covers the period from November 14, 2025 to August 31, 2026 (may not exceed 12 months).

This draft covers the administration to date. When distribution is complete it is the final account, sent to interested persons before the sworn statement closes an unsupervised estate (MCL 700.3954) or filed with the petition for complete estate settlement (MCL 700.3952).

2. SUMMARY

Balance on hand from last account, or value of inventory if first account$733,510.61
Add income in this accounting period (Total from Schedule A.)$19,197.57
Total assets accounted for$752,708.18
Subtract disbursements in this accounting period (Total from Schedule B.)$170,601.87
Total balance of assets remaining (Itemize and describe in Schedule D.)$582,106.31

The app records no liens, so line 1 is not reduced for any.

Line 1 includes property found after the inventory, added to the estate by amended inventory: Coin collection found in decedent's safe deposit box ($2,150.00).

SCHEDULE A: Income and gain in this accounting period

DateDescriptionAmount
Jan 31, 2026Quarterly dividend$412.55
Feb 20, 2026Refund of unused homeowner's insurance premium$340.00
Mar 31, 2026Savings interest$63.12
Apr 30, 2026Quarterly dividend$398.20
Jun 30, 2026Savings interest$61.80
Jul 31, 2026Quarterly dividend$421.90
Investment gain$0.00
Disposition gain, if any, from Schedule C$17,500.00
Total Income and Gain$19,197.57

SCHEDULE B: Expenses, losses, and other disbursements, including distributions to devisees and beneficiaries

DateDescriptionAmount
Nov 22, 2025Riverside Funeral Home$8,940.00
Nov 23, 2025Obituary notice$312.00
Dec 1, 2025Final medical bill$1,208.40
Dec 5, 2025Utilities$210.00
Dec 9, 2025Filing fee for letters testamentary$128.57
Dec 15, 2025Attorney fee for estate administration$2,400.00
Dec 20, 2025Real property appraisal$450.00
Jan 5, 2026Homeowner's insurance$1,140.00
Jan 5, 2026Utilities$235.00
Jan 10, 2026Credit card payoff$2,214.90
Jan 15, 2026Filing fee for the inventory$95.00
Jan 20, 2026Lawn care and snow removal$620.00
Feb 1, 2026Property tax$3,860.00
Feb 5, 2026Utilities$248.00
Mar 5, 2026Utilities$260.00
Apr 15, 2026Federal fiduciary income tax (Form 1041)$1,080.00
May 2, 20262021 Subaru Outback distributed in kind to Michael Doe$17,800.00
Jun 15, 2026Distribution to Sarah Doe$60,000.00
Jun 15, 2026Distribution to Michael Doe$60,000.00
Jul 15, 2026Executor commission$9,400.00
Investment loss$0.00
Disposition loss, if any, from Schedule C$0.00
Total Expense, Loss, and Disbursement$170,601.87

PC 584 prints in red next to the Disposition loss row: “You must enter a number here, even if it is ‘0’.”

Michigan values property distributed in kind at its fair market value on the distribution date (MCL 700.3906). The app posts an in-kind distribution at its carried value; adjust the figure above by hand if the two differ.

SCHEDULE C: Gain and loss on disposition of assets

(Use only if needed.)

DESCRIPTIONDATE ACQUIREDDATE SOLD/DISPOSEDVALUE AT TIME ACQUIRED BY FIDUCIARYPROCEEDS OF SALE/DISPOSITIONGAIN (LOSS)
Life insurance policy payable to the estate________Jan 15, 2026$50,000.00$50,000.00$0.00
214 Maple Street, house and lot________Apr 22, 2026$410,000.00$427,500.00$17,500.00
TOTAL GAIN (LOSS)$17,500.00

If gain, transfer to Schedule A. If loss, transfer to Schedule B.

Date Acquired is the date of the fiduciary’s appointment, a date the app does not record. Fill it in by hand.

SCHEDULE D: Itemized assets remaining at end of accounting period

DescriptionValue
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
BALANCE OF ASSETS REMAINING (Show this amount on summary.)$582,106.31

3. The interested persons, addresses, and their representatives are identical to those appearing on the initial application/petition, except as follows: (For each person whose address changed, list the name and new address; attach separate sheet if necessary.)

4. This account lists all income and other receipts and expenses and other disbursements that have come to my knowledge.

5. This account is not being filed with the court.

An unsupervised personal representative who sends this account to interested persons instead of filing it may check this box.

6. My fiduciary fees incurred during this accounting period (including fees that have already been approved and/or paid for this accounting period) are $. Attached is a written description of the services performed.

7. Attorney fees incurred during this accounting period (including fees that have already been approved and/or paid for this accounting period) are $. Attached is a written description of the services performed.

The app records fees paid as a Schedule B disbursement, not fees merely incurred. Complete items 6 and 7 by hand.

I declare under the penalties of perjury that this account has been examined by me and that its contents are true to the best of my information, knowledge, and belief.

Date
Attorney signature
Daniel R. Doe
Fiduciary signature

NOTICE TO INTERESTED PERSONS

  1. You must bring to the court’s attention any objection you have to this account. Except in guardianships and conservatorships, the court does not normally review the account without an objection.
  2. You have the right to review proofs of income and disbursements at a time reasonably convenient to the fiduciary and yourself.
  3. You may object to all or part of an accounting by filing a written objection with the court before the court allows the account. You must pay a $20.00 filing fee to the court when you file the objection. (See MCR 5.310[C].)
  4. If an objection is filed and is not otherwise resolved, the court will conduct a hearing on the objection.
  5. You must serve the objection on the fiduciary or his/her attorney.
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.

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