Section 179 expense in the calculation of Schedule K

Section 179 expense isn't included in the calculation of Schedule K, line 14a–Net earnings (loss) from self-employment.
Schedule K, line 14a, is calculated using the Worksheet for Figuring Net Earnings (Loss) From Self-Employment in the Form 1065 instructions. Instructions for line 4a of the Worksheet for Figuring Net Earnings (Loss) From Self-Employment state: Also include other ordinary income and expense items (other than expense items subject to separate limitations at the partner level, such as the section 179 expense deduction).
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