{"data":{"id":"us-nc/n.c.-gen.-stat.-28a-21-3","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 28A-21-3","heading":"What accounts must contain.","body":"Accounts filed with the clerk of superior court pursuant to G.S. 28A-21-1 and G.S. 28A-2-2, signed and under oath, shall contain all of the following:\n(1)\tThe period which the account covers and whether it is an annual accounting or a final accounting.\n(2)\tThe amount and value of the property of the estate according to the inventory and appraisal or according to the next previous accounting, the amount of income and additional property received during the period being accounted for, and all gains from the sale of any property or otherwise.\n(3)\tAll payments, charges, losses, and distributions.\n(4)\tThe property on hand constituting the balance of the account, if any.\n(5)\tSuch other facts and information determined by the clerk to be necessary to an understanding of the account. (1973, c. 1329, s. 3; 2025-54, s. 6(f).)","path":["Chapter 28A. Administration of Decedents' Estates.","Article 21. Accounting."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_28A/GS_28A-21-3.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T17:59:22Z","sha256":"a5eb1743c01a9126f05500324b9fbed82c0557b3d42ec50c0f8350fee2626ac3","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-28a-21-2.2","next":"us-nc/n.c.-gen.-stat.-28a-21-3.1"},"notice":"GroundRules: Original legal text. Not legal advice."}