partnership (مشاركة) may end through notice by a partner, death of a partner or loss of legal capacity for commercial transactions.
At termination, cash can be distributed, non-cash assets may be divided, or assets may be sold and the proceeds distributed. If an asset is indivisible, such as one machine, sale may be necessary.
This distinction will be used repeatedly in later applications. Before calculating profit or designing an exit, first identify who owns what, who works in the business and which rule governs genuine loss.