5
Form 1065-B (2015)
Page
Schedule L
Balance Sheets per Books
Beginning of tax year
End of tax year
(a)
(b)
(c)
(d)
Assets
1
Cash
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2a
Trade notes and accounts receivable .
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b
Less allowance for bad debts
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3
Inventories .
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4
U.S. government obligations
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5
Tax-exempt securities
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6
Other current assets (attach statement)
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7a
Loans to partners (or persons related to partners)
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b
Mortgage and real estate loans .
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8
Other investments (attach statement) .
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9a
Buildings and other depreciable assets
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b
Less accumulated depreciation .
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10a
Depletable assets .
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b
Less accumulated depletion .
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11
Land (net of any amortization)
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12a
Intangible assets (amortizable only)
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b
Less accumulated amortization .
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13
Other assets (attach statement) .
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14
Total assets
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Liabilities and Capital
15
Accounts payable .
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16
Mortgages, notes, bonds payable in less than 1 year .
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17
Other current liabilities (attach statement) .
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18
All nonrecourse loans
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19a
Loans from partners (or persons related to partners)
b
Mortgages, notes, bonds payable in 1 year or more .
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20
Other liabilities (attach statement) .
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21
Partners’ capital accounts
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22
Total liabilities and capital
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Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Schedule M-1
Note: The partnership may be required to file Schedule M-3 (see instructions).
1
Net income (loss) per books .
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6
Income recorded on books this year not
included on Schedule K, lines 1c through 4b,
2
Income included on Schedule K, lines 1c
and 8 (itemize):
through 4b, and 8, not recorded on books this
Tax-exempt interest $
year (itemize):
a
3
Guaranteed payments
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4
7
Expenses recorded on books this year not
Deductions included on Schedule K, lines 1c
included on Schedule K, lines 1c through 4b,
through 4b, and 14g, not charged against book
and 14g (itemize):
income this year (itemize):
Depreciation $
Depreciation $
a
a
Travel and entertainment $
b
8
Add lines 6 and 7 .
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9
Income (loss). (Analysis of Net Income (Loss),
5
Add lines 1 through 4 .
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line 1.) Subtract line 8 from line 5 .
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Schedule M-2
Analysis of Partners’ Capital Accounts
1
Balance at beginning of year
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6
Distributions:
a
Cash .
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2
a
b
Capital contributed:
Cash .
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Property .
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b
Property .
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Other decreases (itemize):
3
Net income (loss) per books .
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7
Other increases (itemize):
4
8
Add lines 6 and 7 .
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9
Balance at end of year. Subtract line 8 from
5
Add lines 1 through 4 .
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line 5
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1065-B
Form
(2015)