CHAPTER 554 INVENTORY, ACCOUNTS, AND DEALING WITH ASSETS
Section 554:14
554:14 Administrator's Debt. –
A debt due from the administrator to the estate shall be assets and accounted for as other debts. If such debt is specifically bequeathed to him his right thereto shall be the same as that of any legatee; and the judge, after due notice, shall liquidate and adjust all debts and claims due to the administrator, or from him to the estate.