Tex. Codes » Business Organizations Code · TITLE 4. PARTNERSHIPS · CHAPTER 152. GENERAL PARTNERSHIPS
Texas Codes

Tex. Bus. Orgs. Code § 152.202 (2026)

Credits Of And Charges To Partner

✓ current as of May 2026
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Sec. 152.202. CREDITS OF AND CHARGES TO PARTNER. (a) Each partner is credited with an amount equal to:

(1) the cash and the value of property the partner contributes to a partnership; and

(2) the partner's share of the partnership's profits.

(b) Each partner is charged with an amount equal to:

(1) the cash and the value of other property distributed by the partnership to the partner; and

(2) the partner's share of the partnership's losses.

(c) Each partner is entitled to be credited with an equal share of the partnership's profits and is chargeable with a share of the partnership's capital or operating losses in proportion to the partner's share of the profits.

Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 2010–2021 · leading case: In Re Allcat Claims Serv., L.P. & John Weakly, 356 S.W.3d 455 (Tex. 2011).
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In Re Allcat Claims Serv., L.P. & John Weakly, 356 S.W.3d 455 (Tex. 2011). · cites it 6× “” TEX. BUS. ORGS. CODE § 152.202(a). This provision, when read in context with section 153.”
Mandell v. Mandell, 310 S.W.3d 531 (Tex. App. 2010). “Compare Tex. Bus. Orgs.Code Ann. § 152.202(c) (providing that each partner in a partnership is credited with an equal share of the partnership’s profits) with id.”
Fleming & Assocs., L.L.P. v. Barton, 425 S.W.3d 560 (Tex. App. 2014). “” See Tex. Bus. Orgs. Code Ann. § 152.202 (c) (“Each partner is entitled to be credited with an equal share of the partnership’s profits and is chargeable with a share of the partnership’s capital or operating losses in proportion to the partner’s share of the profits.”
Osmo Hautanen & ISCHGL Holdings, LLC v. John R. Picnic (Tex. App. 2021). “See Tex. Bus. Orgs. Code Ann. § 152.202 (b), (c).”
Fleming & Assocs., L.L.P N/K/A Fleming, Nolen & Jez, L.L.P. v. Daniel P. Barton, the Barton Law Firm & the Johnson-Barton Jt. Venture (Tex. App. 2014). “” See Tex. Bus. Orgs. Code Ann. § 152.202 (c) (“Each partner is entitled to be credited with an equal share of the partnership’s profits and is chargeable with a share of the partnership’s capital or operating losses in proportion to the partner’s share of the profits.”
Susan Cohen Mandell v. Harold Lance Mandell (Tex. App. 2010). “Compare Tex. Bus. Orgs. Code Ann. § 152.202 (c) (providing that each partner in a partnership is credited with an equal share of the partnership’s profits) with id.”
Susan Cohen Mandell v. Harold Lance Mandell (Tex. App. 2010). “Compare Tex. Bus. Orgs. Code Ann. § 152.202 (c) (providing that each partner in a partnership is credited with an equal share of the partnership’s profits) with id.”
David Tubb & Superior Shooting Sys., Inc., Appellants/Cross-Appellees v. Aspect Int'l, Inc. & James Sterling, Appellees/Cross-Appellants (Tex. App. 2015). “35, 38 TEX. BUS. ORG. CODE ANN. § 152.051(b) . .”
— Tex. Bus. Orgs. Code § 152.202(a) — 1 case
In Re Allcat Claims Serv., L.P. & John Weakly, 356 S.W.3d 455 (Tex. 2011). “” TEX. BUS. ORGS. CODE § 152.202(a). This provision, when read in context with section 153.”
— Tex. Bus. Orgs. Code § 152.202(c) — 1 case
Mandell v. Mandell, 310 S.W.3d 531 (Tex. App. 2010). “Compare Tex. Bus. Orgs.Code Ann. § 152.202(c) (providing that each partner in a partnership is credited with an equal share of the partnership’s profits) with id.”
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