Sigh.  As I said before, they are totaled but the results may be different.  Let me give you an simplified example.  In the example I'm using FMV and Sales Price as the same thing, but often you need to prorate each number.

Asset #1:  Original Basis $1000.  Depreciation taken $500.  FMV $600.  Result = $100 deprecation recapture taxed as ordinary income.

Asset #2:  Original Basis $1000.  Depreciation taken $500.  FMV $400.  Result = $100 Section 1231 loss.

If you properly do it by reporting things separately, $100 would be in Box 1 of the K-1 (depreciation recapture taxed as ordinary income) and $100 loss will be in Box 9 of the K-1 (subject to 1231 rules).  Different tax treatments for different things.

If you incorrectly combine them as one item, you will have $0 on the K-1.