Can someone answer a question about section N on schedule K-1?

from 1065 k=1 instructions

Item N

the short answer is Turbotax does not provide for this - it's primarily for informational purposes. Any tax effects should be included in Part III 
If you're allocated a share of section 704(c) gain or loss, the partnership will report your net unrecognized section 704(c) gain or loss both at the beginning and at the end of the partnership's tax year in item N. The partnership can use any reasonable method in reporting net unrecognized section 704(c) built-in gain or loss to you. You'll be allocated unrecognized section 704(c) gain or loss if:
•
You contributed property with FMV in excess of adjusted tax basis (built-in gain property);
•
You contributed property with FMV less than adjusted tax basis (built-in loss property); or
•
The partnership elected, under certain circumstances, to revalue property (book-up or book-down) on its books to reflect changes in the FMV of such property. These revaluations are sometimes referred to as “reverse section 704(c) allocations.”
The partnership is providing this for your information. If the partnership disposes of the property or there are special allocations due to depreciation, depletion, or amortization, the partnership will report these items on other parts of Schedule K-1.
Note. Although the partnership is reporting the beginning and ending balances on an aggregate net basis, it's generally required to keep records of this information on a property-by-property basis.

What exactly do you mean by negative amount?

Did you receive a K-1 and the figures in Part II box N are negative?

In general, as noted by @Mike9241 the amounts reflected here are informational only, and the tax impact to the taxpayer / partner are reflected in Part III.