Sample: Account (58 O.S. § 541 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 DISTRICT COURT OF COUNTY, STATE OF OKLAHOMA
IN THE MATTER OF THE ESTATE OF Eleanor M. Doe, DeceasedCase No.

FINAL ACCOUNT

58 O.S. 541
Oklahoma has no unsupervised administration and no closing statement. Every estate’s account is presented to the district court, and 58 O.S. 556 makes the settlement conclusive against everyone interested once the court allows it.

Account of the personal representative for the period commencing on November 14, 2025 and ending on August 31, 2026.

This account states the amount of money received and expended, the claims presented against the estate and the names of the claimants, and all other matters necessary to show the condition of its affairs (58 O.S. 541).

Money Received

DateSourceAmount
Money on hand at the opening of this period
Checking account, First National Bank$18,240.17
Savings account, First National Bank$42,500.00
Total, money on hand at the opening$60,740.17
Money received during this period
Jan 15, 2026Proceeds of sale: Life insurance policy payable to the estate$50,000.00
Jan 31, 2026Quarterly dividend$412.55
Feb 20, 2026Refund of unused homeowner's insurance premium$340.00
Mar 31, 2026Savings interest$63.12
Apr 22, 2026Proceeds of sale: 214 Maple Street, house and lot$427,500.00
Apr 30, 2026Quarterly dividend$398.20
Jun 30, 2026Savings interest$61.80
Jul 31, 2026Quarterly dividend$421.90
Total money received during this period$479,197.57

Neither the money on hand at the opening of this period nor the money found after the inventory is money received during this period, which is why the total money received above is its own figure, apart from those two lines.

Money Expended

DatePayeePurposeAmount
Nov 22, 2025Riverside Funeral HomeRiverside Funeral Home$8,940.00
Nov 23, 2025The Local GazetteObituary notice$312.00
Dec 1, 2025Overlook Medical CenterFinal medical bill$1,208.40
Dec 5, 2025PSE&GUtilities$210.00
Dec 9, 2025Surrogate's CourtFiling fee for letters testamentary$128.57
Dec 15, 2025Doe & Associates, Esq.Attorney fee for estate administration$2,400.00
Dec 20, 2025Cornerstone AppraisalsReal property appraisal$450.00
Jan 5, 2026State FarmHomeowner's insurance$1,140.00
Jan 5, 2026PSE&GUtilities$235.00
Jan 10, 2026Chase Card ServicesCredit card payoff$2,214.90
Jan 15, 2026Surrogate's CourtFiling fee for the inventory$95.00
Jan 20, 2026Green Acres LandscapingLawn care and snow removal$620.00
Feb 1, 2026County Tax CollectorProperty tax$3,860.00
Feb 5, 2026PSE&GUtilities$248.00
Mar 5, 2026PSE&GUtilities$260.00
Apr 15, 2026U.S. TreasuryFederal fiduciary income tax (Form 1041)$1,080.00
Jun 15, 2026Sarah DoeDistribution$60,000.00
Jun 15, 2026Michael DoeDistribution$60,000.00
Jul 15, 2026Daniel R. Doe, executorExecutor commission$9,400.00
Total money expended$152,801.87

Balance of Money on Hand

BALANCE OF MONEY ON HAND: $387,135.87

The money on hand at the opening of this period, plus the money found after the inventory, plus the money received ($539,937.74 in all), less the money expended.

Claims Presented and the Names of the Claimants

58 O.S. 541 asks by name for the claims presented against the estate and the names of the claimants. The estate record holds no claim register, so this table is for the preparer to fill.

ClaimantAmountAllowed or rejected
$ ________
$ ________
$ ________
$ ________

Condition of the Estate’s Affairs

The property the estate still holds, other than money. The money the estate holds is the balance above rather than a line here, so the two together, never added on this page, are what the estate holds.

DescriptionKindCarried Value
Brokerage account, VanguardBrokerage or investment account$186,320.44
Household furnishings and personal effectsPersonal property$6,500.00
Coin collection found in decedent's safe deposit boxPersonal property$2,150.00
Total, property remaining$194,970.44

Property Received Since the Inventory

Property other than money received since the inventory. Money found later is in the Money Received section above, on its own line, so nothing is listed twice.

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

Distributions in Kind

BeneficiaryItemCarried Value
Michael Doe2021 Subaru Outback$17,800.00

A handover in kind is not money expended, which is why it carries no figure in the Money Expended table above.

Where Itemization Is Waived

58 O.S. 541 requires no itemized accounting of income and expenses in the final accounting where every person entitled to distribution waives it in writing, or where the personal representative is the sole recipient. This is the common route in a small family estate. The waiver is the final accounting’s alone, which is why this section prints on no other account.

Waiver received from:

Waiver received from:

Personal representative is the sole recipient:

Where itemization is waived, the personal representative swears instead, in the statute’s own order:

That all income was properly received and the expenses lawfully made:

That all allowed or approved claims were paid:

That the funeral expenses, taxes and costs of administration were paid:

That the estate is ready for closing:

Notice and Hearing

58 O.S. 553 sets the hearing not less than twenty days after this account is filed, with mailed notice at least ten days before the hearing and publication weekly for two consecutive weeks. 58 O.S. 557 requires the court to withhold allowance of the account until notice is first proved, and the decree shows that proof.

Account filed:

Notice mailed:

Publication dates: and

Hearing date:

Compensation

Compensation recorded for the executor or administrator: $9,400.00

58 O.S. 527 allows five percent on the first one thousand dollars of the whole estate accounted for, four percent on the next five thousand dollars, and two and one-half percent on everything above six thousand dollars, excluding property not ranked as assets. The base for that schedule is a figure this record cannot settle on its own, so the figure is the preparer’s to compute. Nothing above computes it.

Oath

The undersigned, personal representative of this estate, states under oath that the foregoing account is true and correct to the best of Daniel R. Doe’s knowledge and belief.

Daniel R. Doe
Executor or Administrator

STATE OF OKLAHOMA  )
           ) ss
COUNTY OF )

Sworn to and subscribed before me on .

Commission expires:

Notary Public / Clerk
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: Final Account, 58 O.S. 541. 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.