153. Basis on which accounts are framed.

Accounts during the currency of a partnership must be taken according to the uniform practice of the firm1, unless manifestly misleading2, and even if contrary to the method prescribed by the partnership agreement3. Accounts framed in accordance with the firm's uniform practice but contrary to the method prescribed by the partnership agreement may well not be binding, however, upon an outgoing partner or his estate4. In the absence of agreement, the burden of establishing a system different from the firm's usual practice lies on the party who would gain by the varied system

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