(1) The accounts between an ex-partner and remaining partners shall be settled based on the status of the property of the partnership at the time when the former ceased to be a partner.
(2) The share of an ex-partner may be paid out in cash irrespective of the nature of his or her original contribution.
(3) Where of a matter having not been completed at the time when a partner ceases to be such, the account may be settled after such matters have been completed.