Cal. Probate Code - PROB § 8850. Section 8850.
(a)
The inventory, including partial and supplemental inventories, shall include all property to be administered in the decedent’s estate.
(b)
The inventory shall particularly specify the following property:
(1)
Money owed to the decedent, including debts, bonds, and notes, with the name of each debtor, the date, the sum originally payable, and the endorsements, if any, with their dates. The inventory shall also specify security for the payment of money to the decedent, including mortgages and deeds of trust. If security for the payment of money is real property, the inventory shall include the recording reference or, if not recorded, a legal description of the real property.
(2)
A statement of the interest of the decedent in a partnership, appraised as a single item.
(3)
All money and other cash items, as defined in Section 8901, of the decedent.
(c)
The inventory shall show, to the extent ascertainable by the personal representative, the portions of the property that are community, quasi-community, and separate property of the decedent.