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General Partner
An owner of a partnership who has unlimited liability and is active in the management of the partnership.
Capital Balance
The amount of money that a partner has invested in a partnership minus any withdrawals or distributions.
Capital Equity
The amount of owners' equity in a firm, representing the residual interest in the assets of the entity after deducting liabilities.
Partnership Income
The earnings distributed to partners in a partnership based on the partnership agreement or ownership percentage.
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