Deficit di capitale nella liquidazione: II

At Nex Associates, three equal partners named Alex, Jay, and Harry are closing their consulting business.
While Jay and Harry have a capital balance of twenty thousand dollars each, Alex has only ten thousand dollars in his capital account.
During the liquidation process, the partners sell non-cash assets with a book value of one hundred thousand dollars and receive only fifty-five thousand dollars.
They decide to split the loss on the sale of assets worth forty-five thousand dollars equally.
After this loss is allocated, Alex’s capital drops from ten thousand dollars to negative five thousand dollars, while Jay and Harry have a positive balance of five thousand dollars in their capital accounts.
This negative balance is Alex’s capital deficiency.
Now, Alex is expected to contribute five thousand dollars to bring his capital account back to zero.
As Alex is unable to pay, the unpaid five thousand dollars is treated as an additional loss and allocated to Jay and Harry based on their profit-sharing ratio.
After this adjustment, Jay’s and Harry’s capital balances are reduced equally to two thousand five hundred dollars each, settling the capital deficiency.