The profits and losses of a limited partnership shall be allocated among the partners, and among classes of partners, in the manner provided in writing in the partnership agreement. If the partnership agreement does not so provide in writing, profits and losses shall be allocated on the basis of the value (as stated in the partnership records required to be kept pursuant to section 7-62-105) of the contributions made by each partner.
Source: L. 81: Entire article added, p. 456, § 1, effective November 1. L. 86: Entire section amended, p. 456, § 23, effective July 1.