This section lists all of the in-kind and cash distributions to date. Although similar to the Trust Accounting section, which lists all transactions made within the trust, this section only logs distributions to beneficiaries (i.e. it does not include the payment of liabilities or of the fees the trust incurs).
This transaction is distinct from any other trust expense, and will deduct the applicable amount from both the Trust Account and the Inventory Value.
For more information on if a transaction should be logged to the Capital or Revenue Account, see here.