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  2. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    The partnership agreement may specify that partners should be compensated for services they provide to the partnership and for capital invested by partners. For example, one partner contributed more of the assets, and works full-time in the partnership, while the other partner contributed a smaller amount of assets and does not provide as much ...

  3. General partnership - Wikipedia

    en.wikipedia.org/wiki/General_partnership

    Must be created by agreement, proof of existence and estoppel. Formed by two or more persons; The owners are jointly and severally liable for any legal actions and debts the company may face, unless otherwise provided by law or in the agreement. It is a partnership in which partners share equally in both responsibility and liability. [1]

  4. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    An LLC is a type of unincorporated association, distinct from a corporation. The primary characteristic an LLC shares with a corporation is limited liability, and the primary characteristic it shares with a partnership is the availability of pass-through income taxation. As a business entity, an LLC is often more flexible than a corporation and ...

  5. Partnership - Wikipedia

    en.wikipedia.org/wiki/Partnership

    A written agreement is advisable to establish existence of partnership and to prove rights and liabilities of each partner, as it is difficult to prove an oral agreement. [24] 6) Number of Partners is minimum 2 and maximum 50 in any kind of business activities. Since partnership is 'agreement' there must be minimum two partners.

  6. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    The partnership agreement allocates all items equally to the partners. To determine each partner's economic risk of loss, a constructive liquidation analysis must be performed. The $100,000 note is deemed to become due. The partnership's assets become worthless and are sold for no consideration.

  7. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    The capital for a partnership is provided by the partners who are liable for the total debts of the firms and who share the profits and losses of the business concern according to the terms of the partnership agreement. Partnerships (other than banking companies) are generally limited in size to twenty partners.

  8. Limited partnership - Wikipedia

    en.wikipedia.org/wiki/Limited_partnership

    The limited partnership provides the limited partners a return on their investment (similar to a dividend), the nature and extent of which is usually defined in the partnership agreement. General Partners thus bear more economic risk than do limited partners, and in cases of financial loss, the GPs will be the ones which are personally liable ...

  9. Operating agreement - Wikipedia

    en.wikipedia.org/wiki/Operating_agreement

    An operating agreement is a key document used by limited liability companies (LLCs) to outline the business' financial and functional decisions including rules, regulations and provisions. The purpose of the document is to govern the internal operations of the business in a way that suits the specific needs of the business owners, called "members".

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