Ledger

The Estate Ledger

Structured the way a court's final accounting wants it, so the record is ready when the judge asks.

An executor is legally required to account for every dollar that moves through the estate, and is rarely given the format a court expects. Keep it here as you go. A receipt is money coming in to the estate. A disbursement is money paid out. When the accounting is asked for, it is already done.

Marks a consequence that is easy to miss.

This is general information, not legal or financial advice for your situation. Thresholds and rules can vary by state and change over time. Confirm anything that carries a consequence.