1(1) 2A fiduciary shall make the following disbursements from principal:11(a) 12The remaining one-half of the disbursements described in s. 21738.701(1) 22and (2). 24(b) 25All of the trustee’s compensation calculated on principal as a fee for acceptance, distribution, or termination and disbursements made to prepare property for sale.
49(c) 50Payments on the principal of a trust debt.
58(d) 59Expenses of a proceeding that concerns primarily principal, including a proceeding to construe the trust or will, or to protect the trust, estate, or its property.
85(e) 86Premiums paid on a policy of insurance not described in s. 97738.701(4) 98of which the trust or estate is the owner and beneficiary. 109(f) 110Estate, inheritance, and other transfer taxes, including penalties, apportioned to the trust.
122(g) 123Disbursements related to environmental matters, including reclamation, assessing environmental conditions, remedying and removing environmental contamination, monitoring remedial activities and the release of substances, preventing future releases of substances, collecting amounts from persons liable or potentially liable for the costs of such activities, penalties imposed under environmental laws or regulations and other payments made to comply with those laws or regulations, statutory or common law claims by third parties, and defending claims based on environmental matters.
198(h) 199Payments representing extraordinary repairs or expenses incurred in making a capital improvement to principal, including special assessments; however, a fiduciary may establish an allowance for depreciation out of income to the extent permitted by s. 234738.703235. 
