Delaware Code § 12-61-405

Rental property
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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.

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