Average Compensation–All Partners rose by 5.1 percent in 2018, compared with an increase of 5.3 percent in 2017. Eighty firms posted increases, compared with 79 the previous year. Twenty-two firms posted double-digit gains, while none posted double-digit losses.

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Compensation—all partners is based on the total payout to a firm's entire partnership, regardless of equity status. Because it takes both equity and nonequity partners into account, we ­consider it to be a more complete assessment than profits per partner, which is based only on distributions to equity partners. Figures are rounded to the nearest $1,000.