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प्रश्न
State the purpose for which ‘gaining ratios’ are calculated.
लघु उत्तर
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उत्तर
The purpose of calculating the gaining ratio is to determine how much extra share in profits the continuing partners are gaining from the retiring or deceased partner. It is mainly used to:
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Adjust goodwill: So that the continuing partners compensate the retiring partner for their share of goodwill in the gaining ratio.
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