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A ______________ allowance or ______________ on partners' capital accounts are not expenses of the partnership when they are specified as the basis for sharing income and losses.
Emotional Reactions
Human responses to internal or external events characterized by intense feelings, which can influence thoughts and behavior.
Ought-Actual Discrepancy
The gap between an individual's perception of their current state (actual) and how they think they should be (ought), which can lead to emotional distress.
Self-Awareness
Being aware of one's personal attributes, sentiments, driving forces, and objectives.
Affective Forecasting
The process by which individuals predict their future emotional states or how they will feel in response to future events.
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