1. Two or More Persons
2. Agreement
3. Lawful Business
4. Registration
5. Profit Sharing
6. Agency Relationship
7. Unlimited Liability
8. Not a Separate Legal Entity
9. Transfer of Interest
10. Mutual Trust and Confidence
11. Number of Partners
12. Profit Sharing
13. Principal-Agent Relationship
14. Joint Ownership
15. Ownership and Control
16. Registration
17. Duration
18. Capital and a Few Others.