Sample Oregon Estate Account (ORS 116.083)

Total charges: $254,297.77
Total credits: $254,297.77
Difference: $0.00
Period: Mar 15, 2025 to Feb 28, 2026

What's in this accounting

44 transactions from 22 fictional statements (CSV, PDF) on 2 accounts, read, categorized, reconciled to each closing balance and rendered by Summafolio. 2 beneficiaries; one fund, no principal and income split. 17 PDF pages (11 schedules); the workbook has the same schedules with live formulas.

Schedules in the sample
Schedule	Title	Entries
A	Property Chargeable per Inventory or Balance of Prior Account	6
B	Money and Property Received	27
C	Gains and Losses on Sales or Other Dispositions	3
D	Disbursements	8
E	Distributions	4
F	Money and Property on Hand	4
G	Investments Made	0
H	Changes in Form of Assets	4
I	Liabilities and Unpaid Claims at Close of Period	1
J	Compensation Paid to Fiduciary	1
K	Cash Reconciliation to Account Statements	2

How to read the summary

The summary follows the items of ORS 116.083(2): the value of property chargeable according to the inventory (Schedule A), money and property received (B), gains and losses on sales (C), disbursements (D), distributions (E) and the money and property on hand (F).

Schedule J shows the personal representative's compensation estimate under the ORS 116.173(3)(a) schedule, with the base it used and what it leaves out. A final account also needs the statements in ORS 116.083(4), such as tax filings and the petition for distribution, and a declaration under penalty of perjury; add those before filing.

Summary of the Oregon estate account sample, in dollars
Summary line	Amount	Sched.
Property chargeable per inventory or balance of prior account	248,770.77	A
Money and property received	5,527.00	B
Gains on sales or other dispositions	0.00	C
Total to account for	254,297.77
Disbursements	38,837.77	D
Distributions	148,000.00	E
Losses on sales or other dispositions	1,150.00	C
Money and property on hand	66,310.00	F

First 6 pages of 17

Cover page, page 1 of the Oregon estate account sample — Cover page (page 1 of 17)

Contents, page 2 of the Oregon estate account sample — Contents (page 2 of 17)

Summary, page 3 of the Oregon estate account sample — Summary (page 3 of 17)

Schedule A: Property chargeable per inventory or balance of, page 4 of the Oregon estate account sample — Schedule A: Property chargeable per inventory or balance of (page 4 of 17)

Schedule B: Money and property received, page 5 of the Oregon estate account sample — Schedule B: Money and property received (page 5 of 17)

Schedule continued, page 6 of the Oregon estate account sample — Schedule continued (page 6 of 17)

Fictional data, watermarked. Every name, account and amount in this sample is invented. The format follows the structure of the sources on the Oregon page; no court has approved or endorsed Summafolio.

Sample Oregon estate account

What's in this accounting

How to read the summary

Related

First 6 pages of 17