Tex. Prop. Code Section 113.152
Contents of Accounting


A written statement of accounts shall show:

(1)

all trust property that has come to the trustee’s knowledge or into the trustee’s possession and that has not been previously listed or inventoried as property of the trust;

(2)

a complete account of receipts, disbursements, and other transactions regarding the trust property for the period covered by the account, including their source and nature, with receipts of principal and income shown separately;

(3)

a listing of all property being administered, with an adequate description of each asset;

(4)

the cash balance on hand and the name and location of the depository where the balance is kept; and

(5)

all known liabilities owed by the trust.
Added by Acts 1983, 68th Leg., p. 3332, ch. 567, art. 2, Sec. 2, eff. Jan. 1, 1984.

Source: Section 113.152 — Contents of Accounting, https://statutes.­capitol.­texas.­gov/Docs/PR/htm/PR.­113.­htm#113.­152 (accessed Mar. 23, 2024).

113.001
Limitation of Powers
113.002
General Powers
113.003
Options
113.004
Additions to Trust Assets
113.005
Acquisition of Undivided Interests
113.006
General Authority to Manage and Invest Trust Property
113.007
Temporary Deposits of Funds
113.008
Business Entities
113.009
Real Property Management
113.010
Sale of Property
113.011
Leases
113.012
Minerals
113.013
Insurance
113.014
Payment of Taxes
113.015
Authority to Borrow
113.016
Management of Securities
113.017
Corporate Stock or Other Securities Held in Name of Nominee
113.018
Employment and Appointment of Agents
113.019
Claims
113.020
Burdensome or Worthless Property
113.021
Distribution to Minor or Incapacitated Beneficiary
113.022
Power to Provide Residence and Pay Funeral Expenses
113.023
Ancillary Trustee
113.024
Implied Powers
113.025
Powers of Trustee Regarding Environmental Laws
113.026
Authority to Designate New Charitable Beneficiary
113.027
Distributions Generally
113.028
Certain Claims and Causes of Action Prohibited
113.029
Discretionary Powers
113.030
Relocation of Administration of Charitable Trust
113.031
Digital Assets
113.051
General Duty
113.052
Loan of Trust Funds to Trustee
113.053
Purchase or Sale of Trust Property by Trustee
113.054
Sales from One Trust to Another
113.055
Purchase of Trustee’s Securities
113.056
Authorization to Make Certain Investments
113.057
Deposits by Corporate Trustee with Itself
113.058
Bond
113.081
Resignation of Trustee
113.082
Removal of Trustee
113.083
Appointment of Successor Trustee
113.084
Powers of Successor Trustee
113.085
Exercise of Powers by Multiple Trustees
113.151
Demand for Accounting
113.152
Contents of Accounting
113.171
Common Trust Funds
113.172
Affiliated Institutions
113.0211
Adjustment of Charitable Trust

Accessed:
Mar. 23, 2024

§ 113.152’s source at texas​.gov