Idaho Conservator's Accounting for Small Estates Under $50,000 is a legal accounting of the financial and assets of a minor, elderly, or disabled person's estate under $50,000. This accounting is conducted by a conservator, or a person appointed by the court to manage the estate. The accounting provides a detailed record of all assets, expenses, and income, and allows a court to review the estate and ensure the proper management of funds. There are two types of Idaho Conservator's Accounting for Small Estates Under $50,000: the Initial Accounting and the Final Accounting. The Initial Accounting includes all assets, liabilities, and income at the time of appointment of the conservator, and is submitted to the court within sixty days of appointment. The Final Accounting is a report of all transactions that have occurred during the conservator's term and is submitted to the court upon the conclusion of the conservator's term.