What is Partner Contributions on the Balance Sheet?

Partner Contributions is the amount that a partner contribute cash or assets into a new venture. The line item is reported on the stockholder equity section on the balance sheet. When a partnership is structure between two or more people. It usually need need start up cash to begin operating. This line item help keep track of parties equity that the invested in the new company. Other options that can be creates as partnership with more protections is Limited Liability Company (LLC) or Limited Liability Partnership (LLP).