Section 11-A-4.5. Rental property

To  the  extent  that  a  trustee  accounts  for  receipts from rental
  property pursuant to this section, the trustee shall allocate to  income
  an  amount  received  as rent of real or personal property, including an
  amount received for cancellation  or  renewal  of  a  lease.  An  amount
  received  as  a  refundable  deposit,  including a security deposit or a
  deposit that is to be applied as rent for future periods, must be  added
  to  principal  and  held  subject  to  the terms of the lease and is not
  available  for  distribution  to  a  beneficiary  until  the   trustee's
  contractual obligations have been satisfied with respect to that amount.