Opinion ID: 2614081
Heading Depth: 3
Heading Rank: 2

Heading: W.R. Partnership

Text: The superior court's written findings value the partnership at approximately $30,000. These findings also list assets of the partnership at a total value of $35,500 and liabilities of the partnership at $17,437. The court's oral findings do not contain this inconsistency, but fail entirely to account for the partnership's remaining liability on the purchase price of Almaz, and do not list values for the assets of the partnership other than the horses. Moreover, the court's oral findings merely approximate the value of the partnership. Both sets of findings also misstate each party's interest in the partnership. We therefore remand to the superior court for the entry of consistent findings on the value of W.R.'s assets and liabilities. On remand, the superior court must order the partnership's accounts settled in accordance with AS 32.05.350. See Parker v. Northern Mixing Co., 756 P.2d 881 (Alaska 1988).