"Fiduciary Accountings and the Uniform Principal and Income Act"
(Gillett, Guzman and Bruns)

You will be downloading an analysis of the Uniform Principal and Income Act (1997), an act that 45 jurisdictions have enacted. The book discusses how the UPIA allocates receipts and disbursements between income and principal and how those allocations should be entered in GEMAcct. If you are using GEMAcct, it is an essential addition to your library. Even if you haven't licensed GEMS, its insightful analysis will help answer most of your fiduciary accounting questions.

The PDF file has an interactive table of contents and is searchable.