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here were going to be looking at allocating and calculating a bonus in a partnership now a partner is provided services that a partnership and the partnership agreement provides for a bonus based on a certain income allocation process now bonuses to partners are used as a means of recognizing the partner service that a partnership their stated as a percentage either before or after certain other components of the allocation process have been completed and their stated in reference to a variety of variables here so lets look at calculating the bonus here this is what this presentation is all about here so we start out with our partnership agreement here looking at our first case here to reward for services beyond that already recognized would be salaries and the interests here so the partners already realize the salary here and hes got a return on his interest here realized and the partnership agreement provides for a bonus beyond those already recognized salaries and interest so let
