Is it permissible for the heirs to agree to divide the income of the deceased's project between only two heirs annually on an alternating basis, knowing that the income is not fixed and may incur a loss?

If the heirs are partners in a commercial project, it is not permissible for them to divide the project through muhay'ah (periodic division of usufruct), such that every two (heirs) take its income each year. This is due to the disparity in profits and losses between years, as this contradicts the essence of a partnership, which is based on the participation of all in the income of every year.