Administration Accounts were kept to show debts and other receipts paid to the estate and disbursements made to settle the decedent's debts and probate fees. When all accounts had been settled, the remainder was distributed to the heirs and legatees. In some counties, such as Anne Arundel and Harford, there were separate books of distributions. In other counties, the distribution was recorded right after the final account. See also Balance Books or Distributions.