Tennessee ACCOUNTING — Sworn Statement In Lieu of Final Accounting (Probate) is a document used to provide an accounting of a deceased person’s estate. This statement is prepared by the executor or administrator of the estate and is used to demonstrate to the court that all assets and liabilities of the estate have been accounted for. The statement provides a detailed accounting of all assets including cash, real estate, stocks, bonds, and other investments held by the decedent, as well as all liabilities and debts owed by the estate. The statement also includes a summary of the total value of the estate, which is used to calculate the estate tax liability. Depending on the type of estate, there may be different types of Tennessee ACCOUNTING — Sworn Statement In Lieu of Final Accounting (Probate) such as an Inventory and Appeasement Statement, a Personal Property Statement, and a Real Estate Statement.