Value Of Partner’s Interest. The value of a partner’s interest in the partnership shall be computed by (1) adding the totals of the partner’s
(a) capital account, (b) income account, and (c) any other amounts owed to the partner by the partnership and (2) subtracting from the sum of the above totals the sum of the total of (a) any drawing account and (b) any amount owed by him or her to the partnership.
Value Of Partner’s Interest. The value of a partner’s interest in the partnership shall be computed by (1) adding the totals of the partner’s
