$1.$ Item that occurs when the new partner$$s investment exceeds the new partner$$s capital credit$\mathrm{.}2.$ Partner who cannot actively participate in the management of the partnership$\mathrm{.}3.$ An allocation of partnership profits and losses when nothing is stated in the partnership agreement$\mathrm{.}4.$ Item that occurs when the new partner$$s investment equals the new partner$$s capital credit and no change occurs in the existing partners$$ capital balances$\mathrm{.}5.$ Cost not deducted to determine the partnership$$s net income for the period$\mathrm{.}6.$ Partner who actively participates in the partnership management and who is personally liable for the partnership$$s debts$\mathrm{.}7.$ Item that occurs when the new partner$$s capital credit exceeds his or her investment and no change occurs in the existing partners$$ capital balances$\mathrm{.}8.$ Account that increases when a partner takes assets out of the partnership in anticipation of partnership net income$\mathrm{.}9.$ Account that increases for the fair value of noncash assets invested by a partner$\mathrm{.}10.$ Related$-$party transaction that must be disclosed in the notes to the financial statements$\mathrm{.}11.$ Item that occurs when the new partner$$s investment equals his or her capital credit and an increase occurs in the existing partners$$ capital balances$\mathrm{.}12.$ Item that occurs when the new partner$$s capital credit exceeds his or her investment and a decrease occurs in the existing partners$$ capital balances$\mathrm{.}13.$ Recognition of an intangible asset upon a new partner$$s admission to the partnership that results in increases in the existing partners$$ capital balances$\mathrm{.}14.$ Account closed to the capital account at year$-$end$\mathrm{.}15.$ Deduction of interest expense on this payable to determine the partnership$$s net income.