Calculation of Sacrificing Ratio (B): When there is a reconstitution of a partnership, it often involves changes in the profit-sharing ratios of the partners. The sacrificing ratio is the ratio in which some partners are willing to sacrifice their share of profits in favor of other partners. This ratio is calculated to determine how the profit-sharing ratios are changing due to the reconstitution.

Distribution of Accumulated Profits (C): Accumulated profits or reserves of the partnership may have been built up over time. During reconstitution, it's important to allocate these profits among the partners based on their new profit-sharing ratios. The distribution of accumulated profits ensures that each partner receives their fair share as per the new arrangement.

Valuation of Goodwill (D): The value of goodwill may change when there is a reconstitution of a partnership. Goodwill can increase or decrease due to various factors, such as the entry of a new partner or the retirement of an existing partner. The valuation of goodwill helps in adjusting the capital accounts of the partners to reflect the true worth of the business.