13W is water an soil conservation
13V is the 743 adjustment
perhaps there's an error on your k-1
this is from 2023 k-1 instructions
Code V. Section 743(b) negative income adjust-ments. The partnership will use this code to report the net negative income adjustment resulting from all section 743(b) basis adjustments. The partnership will provide your section 743(b) adjustment net of cost recovery at year end by asset grouping in box 20, code U.
Code W. Soil and water conservation. Soil and water conservation expenditures and endangered species recovery expenditures. See section 175 for limitations on the amount you're allowed to deduct.
