Divide the net assets contributed by each partner by the total partnership's assets. This is the accountant ratio for income sharing. For instance, if the total assets of a company are $100,000 and the contribution of one partner is $10,000, the accounting ratio for this partner would be 0.1.
Timo = 100,000
chris = 150,000
Total = 250,000
Timo =100,000 / 250,000 = 0.4
chris = 150,000 / 250,000 = 0.6
This can be interpreted as 2:3 ratio