Used to divide the excess of allowances over loss when net losses occur

A) Deficiency
B) Realization
C) Proprietorship
D) Partnership
E) Mutual agency
F) Liquidation
G) Income-sharing ratio
H) Statement of partnership equity

Income-Sharing Ratio

The proportionate distribution of income or profits among participants, typically in a partnership or collaborative venture.

Net Losses

The amount by which expenses exceed revenues, indicating that the business spent more than it earned in a specific period.