Receipts due but unpaid at the date of death are a part of the estate principal when accounting for a decedent's estate.

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Receipts due but unpaid at the date of death are considered a part of the decedent's estate and are included in the calculation of the total estate principal. This allows for the proper distribution of assets to heirs and beneficiaries after all debts and expenses have been paid.

Receipts Due but Unpaid at the Date of Death Are