[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30863":3,"doc-seo-30863":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30863,1099514067415,"Rowan","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",8,"Research & Report","Partnership Accounting","This document details partnership accounting principles, focusing on partner capital accounts. It explains that a partner's capital account tracks their economic investment in the partnership. The opening balance is determined by the value of their contributions, such as cash and property. For instance, a partner contributing $100 cash and a truck valued at $50 would have an initial capital account balance of $150. Over time, this balance fluctuates to reflect the partner's share of partnership income or losses, as well as any withdrawals. Income, gains, and additional capital contributions generally increase a partner's capital account, while losses and capital distributions decrease it. The document provides examples illustrating these concepts, including initial contributions of cash, inventory, and equipment. The author, Fred B. Monroe, J.D., M.B.A. (Finance), is associated with http://www.jmdlaw.com. This content is crucial for understanding the financial structure and equity distribution within a partnership.","cbCailVFCN8DqXAv","https://ap.wps.com/l/cbCailVFCN8DqXAv","pdf",260999,1,1778362490,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","partnership-accounting","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/partnership-accounting/30863",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]