https://www.plantemoran.com/explore-our-thinking/insight/2021/01/partnership-tax-basis-capital-repor...

Beginning capital needs to be restated and for those partnerships with complex balances sheet capital accounts on Schedule L and M-2 will remain GAAP or 704(b). 

The regulation only requires Sch K-1 to be presented on the "tax capital method"

Check the Instructions to Form 106 also.