The amounts listed apply to the partnership itself for accounting purposes and have not affect on your personal return. They are included for information.
Enter the amounts on separate lines, each with a code of AG. This will be just for reference purposes.
Sec. 448(c) (commonly known as the small taxpayer gross receipts test) basically allows the partnership to use the cash basis of accounting when they would normally be required to use the accrual basis. Presumably the amounts are included on your K-1 to allow the partnership to take advantage of the exception: "...if the average annual gross receipts of such entity for the 3-taxable-year period ending with the taxable year which precedes such taxable year does not exceed $25,000,000." [26 U.S. Code § 448 - Limitation on use of cash method of accounting]
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