The Fine Print: How 20 Firms Deal With Partner Capital


Firms have developed an array of capital programs over the years, and they frequently fine-tune them. Of the 20 firms for which we collected and confirmed information, half have made changes in their capital contribution programs in the past five years. On this list, firms were arranged in ascending order by their level of capital. We expressed partner capital levels as paid-in capital on the firm's balance sheet as a percentage of earnings. Some firms may use other metrics, such as capital compared to the projected level of fixed-asset expenses or capital as a percentage of gross revenue, for their internal reporting. When information was not available, we indicated that with "N/A."

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