A partnership firm have a building given as rent

Page 79 2-Ch. (Partnership Firm-Basic Concepts (Ver.-5).pmd (ncert.nic.in)

After deducting al the expenses, the net income goes to appropriation account where partners expenses are detailed. page 74 2-Ch. (Partnership Firm-Basic Concepts (Ver.-5).pmd (ncert.nic.in)

Rent is related to company and hence shown in income statement. Anything related partners, it is shown in appropriation account.