①Interest must be calculated to accrue on money to be refunded by the guardian to the ward and money to be refunded by the ward to the guardian from the time the accounting for the guardianship is finalized.

②If the guardian expends the ward's money for the benefit of the guardian, interest must be calculated to accrue on that money from the time of the expenditure. In such a case, if further damage is incurred by the ward, the guardian is liable for compensation.