For this same partnership, I have re-computed the remaining partner's outside basis through 12/31/21 based upon how expenses were paid, as opposed to the partner's recollection of money he contributed.  A large portion of the partnership loss, however, relates to depreciation claimed for a vehicle owned by this partner and used by the partnership.   To include this asset in the partner's outside basis, I have computed it's value to the partnership as vehicle cost times the percentage of use by the partnership.  Would this be a reasonable approach?