Oklahoma Code § 18-1109

Title 18. Corporations: Receivers or Trustees - Inventory - List of Debts and
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RECEIVERS OR TRUSTEES; INVENTORY; LIST OF DEBTS AND REPORTS
Trustees or receivers, as soon as convenient, shall file in the
district court of the county in which the proceeding is pending, a
full and complete itemized inventory of all the assets of the
corporation which shall show their nature and probable value, and an
account of all debts due from and to it, as nearly as the same can
be ascertained.  Trustees or receivers shall make a report to the
district court of their proceedings, whenever and as often as the
court shall direct.

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