While calculating the amount due to a deceased partner, which of the following items is generally not included?

Correct answer: Future profit for the period after death

A deceased partner is entitled to a share of profit earned up to the date of death, but not to profits earned after that date. The partner’s capital, share of goodwill and share of accumulated profits are generally included in the amount due. Exam tip: distinguish between profit up to the date of death and profit earned after the date of death.