An executor or administrator is not accountable for debts inventoried as due to the decedent, if it appears to the probate court that, without the executor's or administrator's fault, they remain uncollected.
Not responsible for bad debts
Ohio Rev. Code Ann. § 2113.33, under Chapter 2113 | Executors And Administrators - Appointment; Powers; Duties.
Ohio Rev. Code Ann. § 2113.33