G and L form a limited partnership.  L contributes $2,000, and G, who does not contribute cash, will use her immense brainpower to earn money for the partnership.  The business deal is that L receives all cash distributions until L has received back the amount of her capital investment.  Subsequent distributions will be split 80% to L and 20% to G.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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G and L form a limited partnership.  L contributes $2,000, and G, who does not contribute cash, will use her immense brainpower to earn money for the partnership.  The business deal is that L receives all cash distributions until L has received back the amount of her capital investment.  Subsequent distributions will be split 80% to L and 20% to G.

In Year 1, the partnership buys two parcels of land, Blackacre and Whiteacre, each for $1000.  At year end, the partnership sells Blackacre for $1100 and distributes the entire proceeds of $100 to L.

How should the $100 gain on Blackacre be allocated between L and G to be consistent with the business deal. 

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