That is basically correct. However, the gain may not be all capital gain. There may be some ordinary income. You need to review what was sold and determine if any of it falls into the categories of unrealized receivables and inventory. Page 11 of Pub 541
Also, value of the capital account may or may not be the same as the adjusted basis in your partnership interest. You need to calculate the basis of your interest. Again, that should be in Pub 541
https://taxmap.irs.gov/taxmap/pubs/p541-007.htm
https://www.irs.gov/pub/irs-pdf/p541.pdf
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