- DefinitionChange in the number of units for each class of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners.
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-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147480027/805-50-30-8
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-URI https://asc.fasb.org/1943274/2147480027/805-50-30-9
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