2. Transactions With the General Partner and Affiliates In accordance with the Partnership Agreement, the Partnership may be charged by the general partner and affiliates for services provided to the Partnership. From March 1988 to December 1992 such amounts were assigned pursuant to a services agreement by the general partner and affiliates to Metric Realty Services, L.P., which performed partnership management and other services for the Partnership. On January 1, 1993, Metric Management, Inc., a company which is not affiliated with the general partner, commenced providing certain property and portfolio management services to the Partnership under a new services agreement. As provided in the new services agreement effective January 1, 1993, no reimbursements were made to the general partner and affiliates after December 31, 1992. Subsequent to December 31, 1992, reimbursements were made to Metric Management, Inc. On December 16, 1993, the service agreement with Metric Management, Inc. was modified and, as a result thereof, the Partnership's general partner will assume responsibility for cash management of the Partnership as of December 23, 1993 and for investor relations services as of April 1, 1994. Related party expenses for the years ended September 30, 1993, 1992 and 1991 are as follows: 1993 1992 1991 Reimbursement of expenses: Partnership accounting..... $44,000 $184,000 $229,000 Professional services...... 11,000 44,000 36,000 Investor services.......... 8,000 34,000 34,000 Total........................... $63,000 $262,000 $299,000 In accordance with the Partnership Agreement, the general partner received cash distributions as follows: (1) a Partnership management incentive equal to an allocation of ten percent determined on a cumulative, noncompounded basis, of cash available for distribution (as defined in the Partnership Agreement) which is distributed to partners, and (2) a continuing interest representing two percent of cash available for distribution distributed to partners remaining after the allocation of the Partnership management incentive. Subsequent to December 31, 1986, the Partnership management incentive is subordinated to certain cash distributions to the unit holders. There were no cash distributions to the general partner for the years ended September 30, 1993, 1992 and 1991. In accordance with the Partnership Agreement, the general partner is entitled to receive an allocation of net loss and taxable loss of two percent.