Subsection (a) draws no distinction as to the cause of dissolution. Thus, as among the partners, their liability is treated alike in all events of dissolution. That is a change from UPA Section 33(l).

Subsection (b) creates an exception to the general rule in subsection (a). It provides that a partner, who with knowledge of the winding up nevertheless incurs a liability binding on the partnership by an act that is inappropriate for winding up the business, is liable to the partnership for any loss caused thereby.

Section 806 is merely a default rule and may be varied in the partnership agreement. See Section 103(a).

§1087.__Settlement of accounts and contributions among partners

1.__Application of assets.__In winding up a partnership's business, the assets of the partnership, including the contributions of the partners required by this section, must be applied to discharge the partnership's obligations to creditors, including, to the extent permitted by law, partners who are creditors.__Any surplus must be applied to pay in cash the net amount distributable to partners in accordance with their right to distributions under subsection 2.

2.__Settlement of partnership accounts; distributions; contribution.__Each partner is entitled to a settlement of all partnership accounts upon winding up the partnership business.__ In settling accounts among the partners, profits and losses that result from the liquidation of the partnership assets must be credited and charged to the partners' accounts.__The partnership shall make a distribution to a partner in an amount equal to any excess of the credits over the charges in the partner's account.__ A partner shall contribute to the partnership an amount equal to any excess of the charges over the credits in the partner's account, but excluding from the calculation charges attributable to an obligation for which the partner is not personally liable under section 1034.

3.__Contribution by other partners; recovery.__If a partner fails to contribute the full amount required under subsection 2, all of the other partners shall contribute, in the proportions in which those partners share partnership losses, the additional amount necessary to satisfy the partnership obligations for which they are personally liable under section 1034.__A partner or