(a) All accounts filed in guardianship proceedings, including trust accounts, must contain a summary or recapitulation showing:
(1) Amount of appraisement, if first account. If subsequent account, amount chargeable from prior account.
(2) Amount of receipts excluding capital items.
(3) Gains on sales or other disposition of assets, if any.
(4) Amount of disbursements.
(5) Losses on sales or other disposition of assets, if any.
(6) Amount of property on hand.
(b) An accounting may be rejected by the court if a recapitulation is not submitted with the accounting. If an accounting is rejected, it must be amended and the appropriate notice of hearing submitted to the court.
[Amended; effective August 21, 2000.]