California Code, Probate Code - PROB § 16343

(a) To the extent not allocated to income under this chapter, an asset received from any of the following:

(b) Except as otherwise provided in this article, money or other property received from the sale, exchange, liquidation, or change in form of a principal asset.

(c) An amount recovered from a third party to reimburse the fiduciary because of a disbursement described in subdivision (a) of Section 16361, or for another reason to the extent not based on loss of income.

(d) Proceeds of property taken by eminent domain, except that proceeds awarded for loss of income in an accounting period are income if a current income beneficiary had a mandatory income interest during the period.

(e) Net income received in an accounting period during which there is no beneficiary to which a fiduciary may or shall distribute income.

(f) Other receipts as provided in Article 3 (commencing with Section 16330).