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in this presentation we will continue on with part 11 of our partnership comprehensive problem this time considering the sale of equipment and the related M ones for it here is our form 1065 for our partnership weve been entering the data into our tax return in Prior presentations including the first page which is basically going to be the income statement we started out in putting that on basically a book basis then we made an adjustment for the difference in the depreciation so we have this depreciation thats now here on the first page on a tax basis if we then go to page 5 we can see that were in balance in terms of the balance sheets and we have our 1m one with relation to the depreciation now to record the depreciation we did record in the system that we had a sale but we had negated any kind of the M ones that would be involved with the sale because of the difference between the the accumulated depreciation amounts so now were going to go back in and were going to adjust tha