Mass. Gen. Laws ch. 206, § 6

An executor or administrator with respect to personal property including the proceeds from any sale or mortgage of real estate, or a guardian, conservator or trustee with respect to real and personal property, shall be chargeable in his account with all such property of the estate coming to him and which is by law to be administered, although not included in the inventory; and with all interest, profit and income coming to him from the property.