[GNC] Executor for Estate - how would you classify money spent before estate is funded?

[Bruce Griffis]

This is an accounting "how would you" question, not a technical GnuCash 
question.

I am the executor for my mom's estate. There were expenses before the 
estate was set up, and as of now - it is still not funded. I paid a few 
expenses out of pocket and will need to be reimbursed by the estate. I 
covered three months of heat and electric, two months of Verizon and an 
electrician. I think as I set it up in GnuCash - the money I spent would 
be considered a loan from me to the estate, as I expect to bill the 
estate for those expenses.

Is that the correct way to go about this? Set it up as a small, personal 
loan from me to the estate, then pay the estate expenses from that loan? 
Then at some point once it is funded, pay off the loan to me?