INSTRUCTIONS: CALIFORNIA SCHEDULE D, LOSSES ON SALES — STANDARD AND SIMPLIFIED ACCOUNTS (Form GC-400(D)/GC-405(D))

The form discussed in this article is used to document the losses on sales of a California guardianship or conservatorship. This document may be obtained from the website of the California Judicial Branch.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 1: If you are filing for a conservatorship, check the first box.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 2: If you are filing for a guardianship, check the second box.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 3: Enter the name of the conservatee or minor.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 4: If you entered the name of a conservatee, check the third box.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 5: If you entered the name of a minor, check the fourth box.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 6: Where indicated, enter the case number.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 7: In the first column of the table provided, enter the date of each loss on sales during the period of account.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 8: In the second column, enter the property sold.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 9: In the third column, enter the carry value.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 10: In the fourth column, enter the sale price.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 11: In the fifth column, enter the loss.

California Schedule D, Losses On Sales — Standard And Simplified Accounts GC-400(D)/GC-405(D) Step 12: At the bottom of the table, enter the total of your losses on sales. Transfer this to line 9 of the summary of account.