Okla. Stat. tit. 58, § 58-283: Oath of appraisers - Their duties

Before proceeding to the execution of their duty, the appraisers

must take and subscribe an oath, to be attached to the inventory,

that they will truly, honestly and impartially appraise the property

exhibited to them, according to the best of their knowledge and

ability. They must then proceed to estimate and appraise the

property; each article must be set down separately with the value

thereof in dollars and cents, in figures, opposite to the articles

respectively; the inventory must contain all of the estate of the

decedent, real and personal, a statement of all debts, partnerships

and other interests, bonds, mortgages, notes and other securities

for the payment of money belonging to the decedent, specifying the

name of the debtor in each security, the date, the sum originally

payable, the endorsements thereon, if any, with their dates and the

sum which, in the judgment of the appraisers, may be collected on

each debts, interest or security.