Wyoming Statutes

§ 17-21-808 — Settlement of accounts among partners

Wyoming·Title 17 Corporations, Partnerships and Associations·Ch. 21 UNIFORM PARTNERSHIP ACT·Art. 8 WINDING UP PARTNERSHIP BUSINESS
(a)In winding up the partnership business, the assets of the partnership shall be applied to discharge its obligations to creditors, including partners who are creditors. Any surplus shall be applied to pay in cash the net amount distributable to partners in accordance with their right to distributions pursuant to subsection (b) of this section.
(b)Each partner is entitled to a settlement of all partnership accounts upon winding up the partnership business. In settling accounts among the partners, the profits and losses that result from the liquidation of the partnership assets shall be credited and charged to the partners' accounts. The partnership shall make a distribution to a partner in an amount equal to that partner's positive balance. A partner shall contribute to the partnership

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