An agreement to share losses in all jurisdictions is strong evidence that a partnership exists. Though neither the UPA nor the RUPA expressly requires an agreement to share losses to find that a partnership exists, some jurisdictions require a finding of such an agreement as a prerequisite for a finding that a partnership has been formed. Under both the UPA and the RUPA, the definition of partnership does not include sharing losses but rather requires that losses be shared in the same proportion as profits. Like many other rules in the UPA and the RUPA, the parties can agree otherwise.