I just need a little support, I guess.  I have a client filing their first Partnership return and the Gross Receipts are 270,000.  After entering all the equipment for depreciation ( Work trucks lawn equipment etc) and all the expenses for doing business they have a loss of 101,000.  Is that unusual for a first year company filing a partnership.  I have checked and rechecked and this is what I come up with.  Just wondering if anyone out there has encountered this before.