What basis is used for making the final distribution of cash to the partners when there is

Question:

What basis is used for making the final of cash to the partners when there is a capital deficiency and the deficiency is paid? And when it is not paid?
Distribution
The word "distribution" has several meanings in the financial world, most of them pertaining to the payment of assets from a fund, account, or individual security to an investor or beneficiary. Retirement account distributions are among the most...