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The method above assumes each month to be of equal signi cance If the contributions and withdrawals are dated irregularly, it might be desirable to use days rather than months as the time unit (d) TREATMENT OF TRANSACTIONS BETWEEN PARTNER AND FIRM It has often been pointed out that no single pro t-sharing ratio can yield equitable results under all circumstances in view of the various contributions of the partners to the rm activities Accordingly, the articles may well include provisions regarding allowances for (1) interest on invested capital, (2) salaries for services rendered, and (3) bonuses The ratio for dividing the pro t or loss remaining after applying such provisions must, of course, also be speci ed (i) Interest on Invested Capital The partnership agreement should cover at least four points in the matter of allowing interest on invested capital: 1 2 3 4 Speci c rate or directions for determining the rate Procedure to be followed if the net income before interest is less than the interest requirement Procedure to be followed if the partnership experiences a loss Capital balance (beginning, closing, or average) on which interest is to be allowed (and, if an average balance, method by which the average is to be determined)
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The rate of interest may be stated speci cally or it may be determined by reference to the call money market, the yield of certain governmental obligations, the charge made by local banks for commercial loans, or some other available measure If the articles provide for a regular interest allowance, there should be included a statement of how to deal with the cases in which the rm operates at a loss or has a net pro t of less than the interest Following are two ways of dealing with these contingencies: (1) the interest allowance may be dropped or reduced (when there is some pro t) for the period in question; (2) the full interest may be allowed and the resulting net debit in the income account apportioned in the income (pro t-sharing) ratio The second procedure is customary for cases in which the articles do not cover the point precisely (ii) Partners Salaries Each working partner should be entitled to a stated salary as compensation for his services, just as each investing partner should receive interest on his capital investment (The general rule, from a legal standpoint, is that a partner is not entitled to compensation for services in carrying on the business, other than his share in the pro ts, unless such compensation is speci cally authorized in the partnership agreement) It is always desirable that the articles of partnership specify the amounts of salaries or wages to be paid to partners or indicate clearly how the amounts are to be determined The agreement regarding salaries should also cover the contingencies of inadequate income and net losses in particular periods Charges for salaries designed to represent reasonable allowances for personal services rendered by the partners are often viewed as operating expenses, and this interpretation may be included in the agreement Under this interpretation, there would seem to be good reason for concluding that regular salaries should be allowed, whether or not the business is operated at a pro t As is the case with interest allowances on capital investments, there is strong presumption that if salaries are authorized in the agreement, they must be allowed, regardless of the level of earnings, in all cases in which a contrary treatment is not prescribed Treatment of salary allowances as business expenses is convenient from the standpoint of accounting procedure, particularly in that this treatment facilitates appropriate departmentalization of such charges On the other hand, it must not be forgotten that partners salaries, like interest allowances, are essentially devices intended to provide equitable treatment of partners who are supplying unlike amounts of capital and services to the rm; the purpose, in other words, is to secure an equitable apportionment of earnings According to Bedford, a distinct rule, derived from custom and from law, that applies in accounting for partnership owners equities, is that the income of a partnership is the income before deducting partners salaries; partners salaries are treated as a means of dividing partnership income 5 Dixon, Hepworth, and Paton, on the other hand, indicate that the interpretation of partners salaries should vary with the circumstances:
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Where there are a substantial number of partners, and salaries are allowed to only one or two members who are active in administration, there is practical justi cation for treating such salaries as operating charges closely akin to the cost of services furnished by outsiders This is especially defensible where the salaries are subject to negotiation from period to period and are in no way dependent upon the presence of net earnings Where there are only two partners, and both capital investments and contributions of services are substantially equal, there is less need for salary adjustments; if salaries are allowed in such a situation it would seem to be reasonable to interpret them as preliminary distributions of net income an income derived from a coordination of capital and personal efforts in a business venture Between these two extremes there lies a range of less clear-cut cases 6
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Norman M Bedford, Introduction to Modern Accounting (Ronald Press, New York, 1962) Robert L Dixon, Samuel R Hepworth, and William A Paton, Jr, Essentials of Accounting (Macmillan, New York, 1966)
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