Article 39 specifies the rules for determining the cost base of partnership assets in Saudi Arabia. The initial cost base for a contributed property is set at the contributing partner's original cost base. When a partner retires and realises a profit from their share's disposal, the cost base of the partnership's profiting assets is increased by that profit, capped at market value. Conversely, if the partner incurs a loss, the cost base of losing assets is reduced by the loss amount, not falling below zero. These adjustments are distributed among assets based on the percentage difference between their cost base and market value.