Schedules M$-1$ and M$-3$ for Form $1065$ show:

First, the total assets for the partnership as reported per the tax return, then the reconciliation of the partners' capital accounts with increases and decreases needed to reconcile the tax return amounts to the assets as reported on the books of the business. For the Schedule M$-1,$ these are summarized, and may require statements with more detail, while for the Schedule M$-3,$ there are separate lines to show more detail of the items included and whether these are temporary or permanent adjustments.

First, the net income per the tax return, then increases and decreases needed to reconcile the tax return amounts to the net income as reported on the books of the business. For the Schedule M$-1,$ these are summarized, and may require statements with more detail, while for the Schedule M$-3,$ there are separate lines to show more detail of the items included and whether these are temporary or permanent adjustments.

The total assets for the partnership as reported per the books of the business, then the reconciliation of the partners' capital accounts with increases and decreases needed to reconcile the books to the tax return amounts. For the Schedule M$-1,$ these are summarized, and may require statements with more detail, while for the Schedule M$-3,$ there are separate lines to show more detail of the items included and whether these are temporary or permanent adjustments.

Net income per the books, then increases and decreases needed to reconcile the book amount to the net income as adjusted to meet the requirements of what is allowed on the tax return. For the Schedule M$-1,$ these are summarized, and may require statements with more detail, while for the Schedule M$-3,$ there are separate lines to show more detail of the items included and whether these are temporary or permanent adjustments.