Non-Cash Assets on Hand at Beginning of Account Period—Standard and Simplified Accounts (GC-405(PH)(2)) Tell the court about non-cash assets that were on hand at the beginning of the account period. Get form GC-405(PH)(2) Effective: January 1, 2008 View GC-405(PH)(2) Non-Cash Assets on Hand at Beginning of Account Period—Standard and Simplified Accounts form Go to How-to instructions for Conservatorship Go to Conservatorship Form Packets