A schedule of safe payments is prepared under the assumption that any remaining non-cash assets are worthless. Both of these assumptions are correct. None of these assumptions is correct. O partners who have deficit capital balances will only be able to partially settle their deficits. According to the doctrine of the right to offset A partner's loan to the partnership is combined with their capital during liquidation. Appreciation in the values of some assets is offset against the decline in the values of other assets when valuing the partnership. A partner's drawings are offset against the partner's capital at the end of the period. None of these is correct. When the newly admitted partner contributes goodwill, the value of that goodwill will be estimated based on the fair value of the partnership and the percentage of the original partners' interest in the partnership's capital. o original, new o original, original new, new new, original