INSTRUCTIONS: CALIFORNIA NON-CASH ASSETS ON HAND AT BEGINNING OF ACCOUNT PERIOD — STANDARD AND SIMPLIFIED ACCOUNTS (Form GC-400(PH)(2)/(GC-405(PH)(2)

This form is used to document non-cash assets of a California conservatorship or guardianship. Such assets must be appraised by a probate referee and listed on Attachment 2 of the Inventory and Appraisal. This document can be obtained from the website maintained by the California Judicial System.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 1: Check the first box if filing for a conservatorship.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 2: Check the second box if filing for a guardianship.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 3: Write the name of the conservatee or minor.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 4: Indicate whether this is the name of a conservatee or minor by checking the applicable box.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 5: Enter the case number in the box on the right.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 6: Where indicated, enter the first date of the account period.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 7: In the first column of the table provided, enter a description of the non-cash assets.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 8: In the second column, enter the estimated market value of each non-cash asset.

California Non-Cash Assets On Hand At Beginning Of Account Period — Standard And Simplified Accounts GC-400(PH)(2)/GC-405(PH)(2) Step 9: In the third column, enter the carry value of each non-cash asset. Enter the total market and cash values at the bottom of the table.