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Partnership dissolution is similar to marriage, as both relationships typically end through death or divorce, suggesting a finite nature to partnerships. They are established by agreements, which can change due to retirement, death, or personal decisions. This reality impacts business operations significantly. Key points include understanding what constitutes partnership capital—investments made to start the business—and identifying ownership of generated assets. Typically, unless stated otherwise, all partnership property belongs to the partnership, emphasizing the importance of interpreting the partners' intentions in these matters.
