Partnerships

<body>  <a href="#lastcrumb" title="Skip Breadcrumb Navigation" onfocus="expandMenu('breadskip');" onblur="hideSkip('breadskip');" ><img src="/wps/media/styles/1480/_skins_/D/default_blue/pixel.gif" width="1" height="1" alt="Skip Breadcrumb Navigation" border="0" hspace="0" vspace="0"></a><div class="submenu" id="breadskip"><span class="breadcrumbs">[Skip Breadcrumb Navigation]</span><noscript>: <a href="#lastcrumb"><span class="breadcrumbs">[Skip Breadcrumb Navigation]</span></a></noscript><br> </div> <table border="0" cellspacing="2" cellpadding="0"> <tr align="left" valign="top">  <td align="left" valign="top"><a href="/bp_horngren_accounting_7/55/14222/3640936.cw/index.html" target="_top" class="breadcrumbs" >Home</a></td>  <td align="left" valign="middle"> <img src="/wps/media/styles/1480/_skins_/D/default_blue/breadcrumb_arrow.gif" alt=" arrow " width="21" height="9" hspace="0" vspace="2" border="0"> </td>  <td align="left" valign="top"><span class="breadcrumbs"><a name="lastcrumb" id="lastcrumb">Chapter 12 </a></span></td> </tr> </table> <p /> <span class="breadcrumbs">No Frames Version</span><br> <span class="homepageTitle">Partnerships</span><p /> <ul> <li> <a href="/bp_horngren_accounting_7/55/14222/3640981.cw/sitenav/index.html">Site Navigation</a><br /> <li> <a href="/bp_horngren_accounting_7/55/14222/3640981.cw/leftnav/index.html">Navigation for Partnerships</a> <ul> </body>