Okla. Stat. tit. 18, § 1109

RECEIVERS OR TRUSTEES; INVENTORY; LIST OF DEBTS AND REPORTS Trustees or receivers, as soon as convenient, shall file in the district court of the county in which the proceeding is pending, a full and complete itemized inventory of all the assets of the corporation which shall show their nature and probable value, and an account of all debts due from and to it, as nearly as the same can be ascertained. Trustees or receivers shall make a report to the district court of their proceedings, whenever and as often as the court shall direct.