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GC-405(PH)(2)Optional

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

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

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.

The court describes it as: Tell the court about non-cash assets that were on hand at the beginning of the account period.

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 in guardianship or conservatorship cases to list non-cash assets that were present when the account period began.

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?
It is for listing non-cash assets that were on hand at the start of the account period.
Do I need to list these assets?
The form notes that listing non-cash assets is not required for the first account.
What is the 'carry value'?
If an asset was included in an inventory, its carry value is its appraised value. If it was bought after the guardian or conservator was appointed, the carry value is the purchase price.

Revision history

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

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