More details are needed since it is quite unclear as to how that result was obtained.
Regardless, Schedule L (EDIT: should be "Part II, Item L") is not required unless all four questions in Schedule B (Question 4) are answered in the affirmative.
See https://www.irs.gov/instructions/i1065#idm140672578331280
Further, if the partnership (or LLC) has not begun operations and, as a result, the partnership (or LLC) has incurred no income nor expenses, then filing Form 1065 is not required.
See https://www.irs.gov/instructions/i1065#idm140672607577504
The aforementioned begs the question as to why a 1065 is even being prepared if the organization is still in the start-up phase (i.e., has not started doing business).
