Sample: Account (NRS Chapter 150 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
DISTRICT COURT COUNTY, NEVADA
In the Matter of the Estate of Eleanor M. Doe, DeceasedCase No. Dept. No.

Account and Report

FINAL ACCOUNT
Nevada publishes no statewide probate form. This print follows the shape of the Eighth Judicial District (Clark County) Probate Commissioners’ own Form 3, in their Synopsis of Nevada Probate Law, a court’s own sample rather than a statewide prescribed form. Confirm what your own county expects before filing.

Account and report of the personal representative for the period November 14, 2025 through August 31, 2026.

This is the final account, under NRS 150.110.

Charge and Discharge

Inventory as Filed, Plus Additions
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 Chargeable Assets$752,708.18
Deductions
Disbursements (Schedule D)$32,801.87
Distributions (Schedule F)$137,800.00
Property on hand at close of period$582,106.31
Total Deductions$752,708.18
TOTAL ASSETS ON HAND$582,106.31

The personal representative is accountable for the whole estate at the value stated in the inventory (NRS 150.070(1)). When any part of the estate is sold for more than its inventoried value, the personal representative accounts for the excess; a sale for less is not the personal representative’s loss if the sale was made according to law (NRS 150.070(3)). Total chargeable assets is the inventory, plus the gains over the inventory value on sales, plus the receipts, less the losses from the inventory value on sales. Total assets on hand is that figure less the deductions above (NRS 150.070(1) and (3)), and it is the same figure the recapitulation below totals to. NRS 150.060(6) states the same charge-side arithmetic, but only for the attorney’s schedule, so it is not the authority for this document.

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

Recapitulation

Eighth Judicial District Form 3, six categories.

DescriptionCarrying value
Cash in Banks
Cash and estate bank accounts (per ledger)$387,135.87
Subtotal, Cash in Banks$387,135.87
Notes Receivable
Nothing the estate record holds maps to Notes Receivable. Any mortgage, note or other written evidence of debt owed to the estate is the preparer’s to add.
Subtotal, Notes Receivable$0.00
Shares of Stock
Brokerage account, Vanguard$186,320.44
Subtotal, Shares of Stock$186,320.44
Real Property
None on hand at the close of this period.
Subtotal, Real Property$0.00
Vehicles
None on hand at the close of this period.
Subtotal, Vehicles$0.00
Other Assets
Household furnishings and personal effects$6,500.00
Coin collection found in decedent's safe deposit box$2,150.00
Subtotal, Other Assets$8,650.00
RECAP TOTAL ASSETS$582,106.31

The recapitulation totals to the same figure as total assets on hand above. Nothing the registry holds is dropped from it: an asset whose own category maps to none of the court’s five named groups lands in Other Assets.

Claims Filed or Presented

NRS 150.080(2) asks the first account to show the claims filed or presented against the estate, each claimant’s name, the nature of the claim, when it became or will become due, and whether it was allowed, rejected, or not yet acted upon. NRS 150.110(2) carries the provisions relative to the first account onto the account for final settlement. The estate record keeps no claim register, so this table is for the preparer to fill.

ClaimantNature of the claimWhen due or to become dueAllowed, rejected, or not yet acted upon

Distributions

Cash distributions are among the deductions above, in Schedule F.

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, in the deductions, at the value it was carried at. No money changed hands. It is listed here as well, item by item, so the reader sees what went to whom (NRS 150.105).

Compensation

Recorded in the ledger as executor compensation: $9,400.00

Personal representative’s compensation, NRS 150.020(1)

TierRate
For the first $15,0004%
For the next $85,0003%
For all above $100,0002%

The base is “the whole amount of the estate which has been accounted for, less liens and encumbrances” (NRS 150.020(1)). The estate record does not track liens or encumbrances, so this schedule’s figure is left to the preparer; nothing above computes it. Two or more personal representatives share the compensation as the court apportions (NRS 150.020(3)), and the court may allow more where the schedule is not sufficient compensation (NRS 150.020(4)).

Attorney’s compensation, NRS 150.060(4)

TierRate
For the first $100,0004%
For the next $100,0003%
For the next $800,0002%
For the next $9,000,0001%
For the next $15,000,0000.5%
Above $25,000,000, a reasonable amount the court determines$ ________

Available only on a written agreement the court approves. NRS 150.060(6) defines the base for this schedule alone: the appraisal of property in the inventory, plus gains on sales and receipts, less losses on sales, and it excludes encumbrances rather than deducting them. That is not the same base as the personal representative’s schedule above, so this print never uses one definition for the other section. The estate record does not track encumbrances, so this schedule’s figure is also left to the preparer.

A contract between a personal representative and an heir or devisee for a higher compensation than NRS 150.020 and NRS 150.030 allow is void (NRS 150.040). A personal representative who is also the estate’s attorney may take compensation as one or the other, but not both, unless the court approves a different method in advance and finds it in the estate’s best interests (NRS 150.025).

Notice and Allowance

The clerk sets this account for hearing, and notice is given for the period and in the manner NRS 155.010 requires (NRS 150.160(1)).

Where this account is for a final settlement and a petition for final distribution is filed with it, the notice of settlement says so (NRS 150.160(2)).

No account may be allowed until it is first proved that the required notice was given, and the order must show that proof was made to the court’s satisfaction; the order is conclusive evidence of that fact (NRS 150.190).

With no objection filed and the account appearing correct and according to law, the court shall allow and confirm it (NRS 150.200).

An order settling and allowing an account, once final, is conclusive against all interested persons, but a person under legal disability has the right to move for cause to reopen and examine the account, or to proceed by action against the personal representative or the sureties at any time before final distribution; in that action, the order is prima facie evidence of the account’s correctness (NRS 150.210).

An interested person may appear and file written objections to the account and contest it (NRS 150.170(1)).

Hearing date:

Vouchers, and Waiving the Accounting

The personal representative need not file vouchers with the court to substantiate payments, but keeps them and permits the court or an interested person to examine them (NRS 150.150(1)).

The court may waive the requirement of any accounting if all interested persons agree in writing to the waiver (NRS 150.075).

Supplementary Account

A supplementary account of any receipts and disbursements since the filing of the final account must be filed before or at the time of making a final distribution, unless the distribution is only of real property. Its settlement, together with an estimate of the expense of closing the estate, is entered by the court and included in the order (NRS 150.115).

Receipts and disbursements since the final account:

Estimated expense of closing the estate: $ ________

Declaration

NRS 53.045

If executed in the State of Nevada:

“I declare under penalty of perjury that the foregoing is true and correct.”

If executed outside the State of Nevada:

“I declare under penalty of perjury under the law of the State of Nevada that the foregoing is true and correct.”

Executed on (date)

Daniel R. Doe, Personal Representative
Signature

Daniel R. Doe declare(s) under NRS 53.045, not before a notary.

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: Account and Report, NRS 150.110. Page ________ of ________.

Produce this for your estate. Recording is free, and $149 (one-time payment) unlocks every document for the estate when you export.

Keeping the books for an estate?

Recording is free for as long as the estate takes: the ledger, the inventory, the distributions, and the deadlines for your state. Every document opens as a free preview with your own numbers. $149 (one-time payment) per estate lifts the watermark. Refund within 14 days, and your records export free at any time.

See a sample accounting
By starting you agree to our Terms and Privacy Policy.