§ 2-3-815 — Rental property

To the extent that a trustee accounts for receipts from rental
property pursuant to this section, the trustee shall allocate to
income an amount received as rent of real or personal property,
including an amount received for cancellation or renewal of a
lease. An amount received as a refundable deposit, including a
security deposit or a deposit that is to be applied as rent for
future periods, must be added to principal and held subject to
the terms of the lease and is not available for distribution to
a beneficiary until the trustee's contractual obligations have
been satisfied with respect to that amount.