Thanks Phoebe, that got me started!  My frustration was that the 15% depletion was showing up as "in excess of basis" so that neither the partnership or the partners got to take the depletion, and all the partners were showing a negative capital.  I then chose to ignore the depletion (book basis vs federal basis), the program still calculates the depletion and lists it under the O&G sheet as "in excess of basis", but their individual capital now shows correctly.  I then added a note on the supplemental information to tell the partners to add in the depletion on the partner level.