Partnership Change in PSR Notes1 Study Material & Notes for the Chapter 3 Partnership - Change in Profit Sharing Ratio I. DETERMINATION OF SACRIFICING & GAINING RATIO A. Definitions B. Sacrificing/(Gaining) Ratio Sacrificing/(Gaining) Share = Old Share – New Share If a Partner’s Old Share – New Share is Positive (+) figure then the partner has made a sacrifice If a Partner’s Old Share – New Share is Negative (-) figure then the partner has made a gain