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Partnerships
Partnerships
In a partnership, the business is owned and operated by two or more persons. These partners own all the business assets, share the profits and are jointly and separately liable for the partnership debts and liabilities. A debt of the partnership can be collected from any one of the partners or any combination of the partners. Fundamentally, each partner acts on behalf of the partnership and on behalf of the other partners.
A partnership is a contractual agreement that can be dissolved upon expiration of the partnership agreement or sooner by agreement of the partners.