FL-142 items 5–8 · field guide

Bank and deposit accounts on California form FL-142

Savings, checking, credit-union, money-market, certificate, cash-management and material cash balances.

What to capture

  • Institution and account type
  • Last four digits
  • Owner names
  • Balance and exact statement date
  • Transactions requiring tracing

The failure mode to catch

Combining accounts into one unlabeled total or comparing two balances from different dates.

Keep the source date and any uncertainty visible. A reviewer should be able to distinguish a supported figure, an estimate, an unknown value and an affirmative statement that no such property exists.

Documents that usually resolve it

  • Complete statements for relevant dates
  • Transaction history around material transfers
  • Signature or ownership records

How it moves downstream

The entry should retain its form item, description, value date, character claim and source. If it enters the community division, it must flow into the face-value total. If it cannot yet be valued, it should remain visible outside the negotiable pool rather than disappearing.

A second disclosure may describe the same bank and deposit accounts differently. Reconcile on durable identifiers and preserve differences in date, value, debt and characterization for review.

Continue the workflow