An inventory is a record of all the possessions, so it obviously, to be
accurate, must include all negative possessions (i.e. the debts) otherwise
the total reached for the value of the estate will not be correct - simple.
If you add up anything you don't exclude the minus values or the sum will
be wrong. The inventory adds up everything the deceased owned, so debts
must be subtracted.
Nick Hudd
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