Schedule L (Form 1065): Balance Sheets per Books. Labeled 'Schedule L' within a Form 1065 filing. Shows the partnership's assets, liabilities, and partners' capital accounts at beginning and end of year, drawn from the entity's books. Typically this schedule is part of the standard Form 1065 return packet and should be included in the Form 1065 subdocument. Only classify it separately when it is clearly a standalone schedule packet outside the core Form 1065 page sequence. Schedule L pages within a Form 8865 (foreign partnership) or Form 1120-S should remain part of that parent form's subdocument.