a special accounting of property received before testator died. An equalization process to account for advancements. 1. add the advancement into the distributable estate 2. divide the estate according appropriately 3. subtract the advancement from the advancee's share (if, after subtraction advancee's share is nothing, this is fine) advancements are valued at date of advancement, and appreciation and depreciation of advancement property is ignored when going into hotchpotch