Schedule D, Losses on Sales—Standard and Simplified Accounts
California · Judicial Council of California · Effective January 1, 2015
This form is used to tell the court about any money losses that happened when property was sold during an account period. It requires listing details for each item sold that resulted in a loss.
The court describes it as: Tell the court about any losses on sales during the account period.
Where this fits in a case
General & infoInformation / general use — not tied to one step of a case
This form is used in guardianship or conservatorship cases to report losses on property sales that occurred while managing the account.
Either party may file.
Official instructions
How-to guides published by the court for this form.
Common questions
- What is this form for?
- This form, Schedule D, is used to report any losses that occurred when property was sold during the account period in a guardianship or conservatorship case.
- Do I need to fill out all the sections?
- It is for listing property sold that resulted in losses, meaning the item's carry value was higher than the sale price.
Revision history
No changes recorded since we started tracking this form on October 9, 2026. The current version took effect January 1, 2015.
Related forms
- GC-400(D)
Schedule D, Losses on Sales—Standard and Simplified Accounts
This form is used to tell the court about any money lost when property belonging to a ward or conservatee was sold. It requires listing details for each item sold that resulted in a loss.
OptionalFillable PDFGeneral & info
Eff. Jan 1, 2015
- GC-400(PH)(2)
Non-Cash Assets on Hand at Beginning of Account Period—Standard and Simplified Accounts
This form is used to tell the court about non-cash assets that were owned at the start of an account period. It asks for the estimated market value and the carry value for these assets.
OptionalFillable PDFGeneral & info
Eff. Jan 1, 2008
- GC-400(SUM)
Summary of Account—Standard and Simplified Accounts
This form is used to summarize financial information for accounts related to guardianships and conservatorships. It asks for totals of charges and credits, and details property amounts at the start and end of the accounting period.
MandatoryFillable PDFGeneral & info
Eff. Jan 1, 2008
- GC-405(PH)(2)
Non-Cash Assets on Hand at Beginning of Account Period—Standard and Simplified Accounts
This form is used to tell the court about non-cash assets that were owned at the start of an account period. It asks for the estimated market value and the carry value for these assets.
OptionalFillable PDFGeneral & info
Eff. Jan 1, 2008
- GC-405(SUM)
Summary of Account—Standard and Simplified Accounts
This form is used to summarize financial information for accounts related to guardianships and conservatorships. It asks for a breakdown of all money coming in (credits) and all money going out (charges) during a specific time period.
MandatoryFillable PDFGeneral & info
Eff. Jan 1, 2008
- 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 PDFGeneral & info
Eff. Jan 1, 1998
- 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 PDFGeneral & info
Eff. Jan 1, 2008
- 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 PDFGeneral & info
Eff. Jul 1, 2005