Sample: Accounting (Oregon UTCR 9.160 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 STATE OF OREGON FOR THE COUNTY OF
IN THE MATTER OF THE ESTATE OF Eleanor M. Doe, DeceasedCASE NO.

FINAL ACCOUNTING

ORS 116.083, UTCR 9.160
This follows the OJD statewide Accounting form under UTCR 9.160 (the August 1, 2025 revision), which must be accepted by all judicial districts. Some counties make it locally mandatory by their own supplementary local rule, numbered SLR 9.161, as Multnomah and Washington Counties do, so check your own county's rules. The same form serves decedents' estates and conservatorships, and nothing here applies only to a conservatorship.

1. Preliminary Information

Accounting period, fromNovember 14, 2025
Accounting period, toAugust 31, 2026
Beginning total balance$731,360.61

Bond. UTCR 9.160(1)(c) asks which of these applies, and this record does not know, so it is yours to complete.

No bond is required, by an order dated or under statute .

A bond is required. The current total bond is , made up of the value of the personal property , the estimated annual income , and the proceeds of any sale of real property . The fiduciary asks that the bond be set at .

Funds held under a restriction on withdrawal:

The beginning total balance above is the inventory total, $731,360.61, which is what a first accounting’s beginning balance must equal. A later accounting’s must instead equal the prior accounting’s own ending balance, and this record holds no prior accounting, so on any accounting after the first the figure above is yours to replace.

Annual accounts in a decedent’s estate are generally not approved by the court until the final account is approved.

2. Asset Schedule

DescriptionBeginning ValueValue of Later-Acquired AssetValue at DispositionEnding Value
Checking account, First National Bank$18,240.17$ ________$ ________$18,240.17
Savings account, First National Bank$42,500.00$ ________$ ________$42,500.00
Brokerage account, Vanguard$186,320.44$ ________$ ________$186,320.44
214 Maple Street, house and lot (disposed of Apr 22, 2026)$410,000.00$ ________$427,500.00$0.00
2021 Subaru Outback (disposed of May 2, 2026)$17,800.00$ ________$17,800.00$0.00
Life insurance policy payable to the estate (disposed of Jan 15, 2026)$50,000.00$ ________$50,000.00$0.00
Household furnishings and personal effects$6,500.00$ ________$ ________$6,500.00
Coin collection found in decedent's safe deposit box (acquired Feb 10, 2026)$ ________$2,150.00$ ________$2,150.00
TOTALS$731,360.61$2,150.00$495,300.00$255,710.61

An asset disposed of during the period shows its Value at Disposition and an Ending Value of zero, so it is never also counted in the Ending Value total.

3. Receipts and Disbursements

Receipts

DateSourceExplanationAmount
Nov 14, 2025Opening balance: Checking account, First National Bank$18,240.17
Nov 14, 2025Opening balance: Savings account, First National Bank$42,500.00
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
OPENING CASH ON HAND$60,740.17
TOTAL RECEIPTS DURING THE PERIOD$479,197.57

Disbursements

DateCheck #PayeePurposeAmount
Nov 22, 2025Riverside Funeral HomeFuneral costs$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 DISBURSEMENTS$152,801.87

ENDING CASH BALANCE: $387,135.87

The opening cash, plus the receipts, less the disbursements. This is the money the depository accounts hold, which is not the whole estate: the property still held is the Asset Schedule above. Do not add the two figures together. A bank account appears in both, at the value the inventory gave it in the Asset Schedule and at its actual balance here, so the Asset Schedule’s ending figure for a depository account is the one to replace from the depository statement.

The form wants a separate chronological schedule for each depository account, each with that account’s own opening balance as its first receipts entry. This record does not show which depository account a transaction belongs to, so what prints above is one combined schedule. Splitting it into a schedule per account is the preparer’s to do before filing. The form also asks that a real-property sale be evidenced by the closing statement, that transfers between accounts be labelled as transfers, and that any gap against a filed depository statement be reconciled; none of that is in this record either.

4. Vouchers and Depository Statements

UTCR 9.180

A voucher for each disbursement reported above accompanies this accounting, unless a statute, a supplementary local rule or an order of the court provides otherwise (UTCR 9.180). Evidence of disbursements accompanies the account by default under ORS 116.083(2)(d) as well.

Vouchers and depository statements are filed with this accounting, unless one of the two blocks below applies. Tick the one that does.

Waived by court order. The requirement was waived by an order of the court dated .

Waiver requested. The fiduciary asks the court to waive the requirement of filing vouchers and depository statements for this accounting. They are kept at and will be available there for one year. A request is not itself a waiver: the court decides it.

A third route exists but is rarely an individual executor’s: where the personal representative is a trust company that has complied with ORS 709.030, the evidence of disbursement is not filed, and the account must then state that it is maintained by the personal representative and may be inspected and copied by interested persons at their own expense, at the personal representative’s place of business during normal business hours, for at least one year after the order approving the final account is entered (ORS 116.083(2)(d)(A) to (C)).

5. Narrative Description of Changes

Corrections, omitted assets, closed accounts, purchases or sales, a stock split, or a significant change in living expenses. This record holds none of it, so each line is for the preparer to fill.

6. Fiduciary Disclosures

UTCR 9.170

Every gift, every transaction with a related or conflicted party, every above-market or non-arm’s-length payment, and every advancement to or reimbursement of the fiduciary or anyone else (UTCR 9.170(1) to (4), the fourth added in the August 2025 amendment). These are disclosures the preparer makes, and this record cannot know them.

7. Fees

Compensation recorded on the ledger$9,400.00

ORS 116.173 allows seven percent of any sum not exceeding $1,000, four percent above $1,000 and not exceeding $10,000, three percent above $10,000 and not exceeding $50,000, and two percent above $50,000, on the property subject to the jurisdiction of the court, plus one percent of property outside that jurisdiction, excluding life insurance proceeds, that is reportable for Oregon or federal estate tax. This schedule’s base is wider than this account’s own figures: it reaches income received and gains during administration. Computing the claim is the preparer’s to do.

8. Notice

9. Other Matters

(a) Any required estate tax return has been filed.

(b) All Oregon income taxes, estate taxes and personal property taxes that are due, if any, have been paid, or if not paid, payment of those taxes has been secured by bond, deposit or otherwise, and all tax returns currently due have been filed.

(c) Reserve requested, if any, for the determination and payment of additional taxes, interest and penalties and the related reasonable expenses:

(d) The personal representative’s compensation is determined as follows, under the will or under ORS 113.038 or ORS 116.173(3) and (4):

(e) The personal representative petitions for a judgment authorizing distribution of the estate to the persons and in the portions specified in the judgment.

ORS 116.083(4)(a) to (e). The reserve and the compensation determination are the preparer’s to state: neither is a figure this record produces.

Prayer for an Order

WHEREFORE the fiduciary asks the court for an order:

1. Approving this accounting.

2. Setting the amount of the bond at .

3. Directing the payment of as reasonable fiduciary fees and as reasonable attorney fees.

4. And for such other relief as the court considers proper:

The figures in this block are the preparer’s. None of them is computed here: the fee a court allows is its own decision, and ORS 116.173’s schedule runs on a base wider than this account.

Distributions in Kind

BeneficiaryItemValue
Michael Doe2021 Subaru Outback$17,800.00

A handover in kind is a disposition on the Asset Schedule, at the value it was distributed at, and it is not money paid out, so it carries no figure in the Receipts and Disbursements schedule above.

Declaration

I hereby declare that the above statement is true to the best of my knowledge and belief, and that I understand it is made for use as evidence in court and is subject to penalty for perjury.

The form ORCP 1 E requires (ORS 116.083(2)(g)). A declarant physically outside the United States uses an unsworn declaration under ORS 194.800 to 194.835 instead.

Date:

Daniel R. Doe, Personal Representative
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: Final Accounting, ORS 116.083, UTCR 9.160. Page ________ of ________.

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