Assets to be charged

§ 20–1704. Assets to be chargedIn the account, the executor or administrator shall state, on one side, the assets which have come to his hands, according to the inventory returned to the court, or received and appraised, after the inventory returned, and the sales made under the court’s direction. The inventories shall show the articles of the estate, and the sales, the amount of their value, and where they have been sold. For articles so sold the executor or administrator shall be charged the price according to the return. When articles have been sold for credit and not yet paid for they shall be accounted for in a subsequent account, and all moneys received for debts due the decedent shall be included in the account.