Legal Question in Wills and Trusts in California

Each estate's accounting stands on its own. Each estate bears its own expenses and records income received from all sources, including another estate. I cannot think of an instance where an estate could present another estates accounting as its own.

I agree completely. There would be no circumstances in which one estate's accounting could be used for another. If the second decedent was the heir of the first, much of the information might be the same, and there might be reasons to consolidate hearings or other proceedings that related to both estates, but there would still need to be two separate accountings.