Where are you career-wise?  Are you an aspiring CPA? Have you taken an accounting course dealing with partnerships?

Your question is more complicated than you appear to realize, and I hope you can get educated before you make a serious error.

If I remember correctly back from my college accounting courses back in 1865, building and improvements are assets.

The OP must not be a serious tax preparer.  

But I'm never too serious either, so I won't hold that against them 😜

How do those numbers tie back to the working trial balance?

How much income/loss for the year?

ok there is a huge misunderstanding. i know how to make line 14 and line 22 equal i just want to know what are the calculation steps on how to calculate partner capital account which you put on the beginning capital in screen 28 

I just use the numbers from the prior year tax return.

Its a fresh new return how to do it for it 

I assumed that he/she is doing a first-year return.

If it is a fresh new return wouldn’t beginning equity be zero?

So there is 142000 in liability, 38000 in assets and 172648 in depreciation and 5729 in accumulated depreciation. 
total assets = 204919 line 14 on balance sheet sch l

i need to know how to claculate for line 21 the partner capital account 

My question for today is, have you every prepared a 1065 previously?

Beg Cap + contrib - withdrawal +/- current year activity.

Beg Cap + contrib - withdrawal +/- current year activity.

thats what I followed and i got 43993 which is right

but in this case for my own knowledge is is beg cap is the assets ??

"If it is a fresh new return wouldn’t beginning equity be zero?"

of course, you are right. But for some reason I had an intuition that he was doing a 1st year return.

My guess is that he works for a firm, and this is a trainer tax return a partner gave him and he doesn't want to ask his colleagues out of embarrassment.  (That was me 30 years ago.)

Maybe.... what does the partnership agreement have to say about contributed assets?