Skip to content
LitigationForms
GC-400(E)(2)Optional

Non-Cash Assets on Hand at End of Account Period—Standard and Simplified Accounts

California · Judicial Council of California · Effective January 1, 2008

This form is used to tell the court the estimated value and the recorded value of non-cash items that belong to the estate of a person who has a guardian or conservator. It requires listing all non-cash assets and totaling their values.

The court describes it as: Tell the court the appraised value of non-cash assets that belong to the estate of the conservatee or ward.

Open the official PDFfrom Judicial Council of California

Where this fits in a case

General & info

Information / general use — not tied to one step of a case

This form is used when filing accounts related to a conservatorship or guardianship to report the non-cash assets that are currently held by the estate.

Either party may file.

Official instructions

How-to guides published by the court for this form.

Common questions

What kind of assets does this form cover?
This form is for non-cash assets that belong to the estate of the conservatee or ward.
What is the 'carry value' of an asset?
The carry value is the appraised value if the asset is in an inventory, or it is the purchase price if the asset was bought for that amount.
Who should fill out this form?
The form is related to accounts filed in a conservatorship or guardianship.

Revision history

No changes recorded since we started tracking this form on October 9, 2026. The current version took effect January 1, 2008.

Related forms

  • GC-405(E)(2)

    Non-Cash Assets on Hand at End of Account Period —Standard and Simplified Accounts

    This form is used to tell the court about non-cash items that were owned at the end of an accounting period. It asks for the estimated and carry value of these assets.

    OptionalFillable PDF
  • GC-041

    Inventory and Appraisal Attachment

    This form is used to provide the court with extra space to list additional property belonging to an estate and to state the appraised value of that property.

    OptionalFillable PDF
  • GC-042(MA)

    Attachment to Notice of Filing of Inventory and Appraisal and How to Object to the Inventory or the Appraised Value of Property

    This form is an attachment used with form GC-042. It asks the court to list the names and addresses of people who need to receive a copy of the notice about filing an inventory and appraisal, or how to object to the property listed or its value.

    OptionalFillable PDF
  • GC-051

    Notice of Opening or Changing a Guardianship or Conservatorship Account or Safe Deposit Box

    This form is used by a financial institution to tell the court when a guardian or conservator opens a new bank account or changes an existing one, or when they change a safe deposit box. It requires the bank's authorized officer to sign the statement.

    MandatoryFillable PDF
  • GC-150

    Letters of Temporary Guardianship or Conservatorship

    This form is a legal document that shows a court has appointed someone as a temporary guardian or conservator. It provides details about the temporary appointment and includes instructions for banks and other institutions on how to handle the minor or conservatee's assets.

    MandatoryFillable PDF1 translation
  • GC-205-INFO

    Information on Probate Guardianship of the Person

    This form provides general information about what a guardianship of the person is and discusses various topics related to it. It covers alternatives to guardianship, who can be appointed as a guardian, and the rights and duties of a guardian.

    OptionalFillable PDF4 translations
  • GC-206-INFO

    Information on Probate Guardianship of the Estate

    This form provides general information about what it means to be a guardian of an estate, which is a person appointed by the court to manage a child's money or property until the child is 18. It explains the roles, duties, and the court process for appointing a guardian.

    OptionalFillable PDF4 translations
  • GC-207-INFO

    Comparison of Guardians with Other Nonparent Caregivers

    This form compares the rights and duties, available support, and court processes for different types of caregivers: foster parents/resource families, and guardians appointed through probate or juvenile court. It is an informational guide, not a legal document to file.

    OptionalFillable PDF4 translations