ACCOUNTING FOR THE ASSETS OF THE ESTATE

The fiduciary of an estate (Executor or Administrator) must give a detailed account of the
assets of the estate received,
income earned by the assets of the estate, 
expenses incurred in administering the estates, 
debts paid on behalf of the decedent,
payment of claims against the estate,
loss/decrease of assets of the estate,
distributions made
and other actions taken by the fiduciary in settling the affairs of the estate.

A fiduciary can voluntarily present this information or forced by to provide an accounting.  See SCPA 2208 and SCPA 2206