When net income from business for tax purposes is being determined, the timing of certain expense deductions

Question:

When net income from business for tax purposes is being determined, the timing of certain expense deductions is discretionary. For example, a taxpayer may claim all of, some of, or none of the available capital cost allowance. Similarly, the deduction of certain reserves is discretionary. In a structure, is the deduction of discretionary items decided by the as a whole, or can each partner make a separate decision on its proportionate share? What conflict can arise as a result?
Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...