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The Laws of New York
Court Acts of New York
CHAPTER 59-A
Surrogate's Court Procedure
ARTICLE 22
Accounting
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Voluntary account; proceedings thereupon 1
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Accounting
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SECTION 2213
Accounting for claim for funeral expenses 1
This entry was published on 2014-09-22
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SECTION 2212
Accounting for profit and loss No profit shall be made by a fiduciary by the increase nor shall he sustain any loss by the decrease or lo...
Surrogate's Court Procedure Act (SCP) CHAPTER 59-A, ARTICLE 22
§ 2212. Accounting for profit and loss

No profit shall be made by a fiduciary by the increase nor shall he
sustain any loss by the decrease or loss without his fault of any part
of the estate, but he shall be charged with the increase and credited
for the decrease or loss on the settlement of his accounts.