This summary is not the rule. The rule text controls.
When someone is managing a deceased person's estate (called a succession representative), they have to file an account showing exactly what happened to the money and property during a certain time period. This account works like a financial report card for the estate.
The account needs to show four things. First, it lists what money and property the representative had at the start of the period. Second, it shows any income or other money that came in during that time. Third, it lists what was paid out and what happened to any property that was sold or given away. Finally, it shows what's left over at the end of the period.
This gives everyone involved, like heirs and creditors, a clear picture of how the estate's money and property are being handled. It helps make sure the person in charge isn't mismanaging the assets and that there's a paper trail for everything that comes in and goes out.