Client has final K1 for partnership which owned real estate.   K1 has the Section 1231 gain and the unrecaptured section 1250 gain which I reported on the K1 worksheet.   It looks like the ending capital account is a negative number.  This would mean that there was a final distribution in excess of partner basis.    Do I need to do something with that figure?   I have not reported this on Sch D since this is not a public partnership and was not reported on a 1099.  This really is not my field so looking for help.