May a computer vendor use the code “INT” instead of the reference number?
Yes. “INT” may be used, but it is not required. e) If the trustee earns interest on a promissory note or other estate asset, should this interest be included in the asset entitled “Interest earned”? No. “Interest earned” is only used for post-petition interest earned on estate funds that are invested. Interest on a promissory note, for example, should be recorded on Form 1 and Form 2 with the reference number assigned to the promissory note. Form 2 – Cash Receipts and Disbursements Record 79) Several software programs provide “memo” disbursement totals at the end of Form 2. These totals summarize the disbursements eligible for a trustee’s maximum allowable compensation, and may be different from the totals illustrated on the sample Form 2. Is it acceptable for these “memo” totals to continue to be shown on Form 2? Trustees find them beneficial. Yes. The “memo” totals are not required, but may continue to be shown, as long as the Form 2 remains legible. 80) The instructions (Handbook pa
