The double trial balance for estate and trust accounting indicates the need to segregate

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The double trial balance for estate and trust accounting requires the segregation of principal items from income items. This is because principal items are the assets of the estate or trust, while income items are the revenues generated from those assets. Keeping them separate allows for better management and tracking of the estate or trust's financial accounts. Real property, personal property, devices, and legacies may also need to be segregated for other reasons, but they are not directly related to the double trial balance. Claims against the estate are handled separately as liabilities.

The Double Trial Balance for Estate and Trust Accounting Indicates