Partner paid out of pocket for an expense incurred on behalf of the partnership and did not receive reimbursement. 1st, an accountable plan is for employees, which in a partnership can not be the partners. The partner did not contribute to capital but paid an expense of the partnership and was not reimbursed. That would be a UPE and is not deductible unless explicitly stated as such in the operating agreement. Either it was UPE and deductible or not deductible if the partnership agreement is not explicit in the UPE. Adding a contribution to capital and then adding an expense to the books could be argued but looking at the substance of the transaction leads to its a UPE and may or may not be deducted on the individual partner return and should not be a contribution to capital and an expense of the partnership. Does that help?