A change in a partner's share of partnership liabilities increases or decreases the partner's outside basis in the partner's partnership interest. An increase in a partner's share of partnership liabilities increases the partner's outside basis because the assumption by the partner of a share of partnership debt is considered a deemed contribution to the partnership.
The average typing speed is said to be around 40 WPM. Males tend to type faster than females, on an average. The average speed for males is around 44 WPM, while that for females is 37 WPM. With practice and typing a lot on the job, there are people who go up to even 200+ WPM.
What qualifies as a good typing speed depends on the population you're examining: the general population or professionals. The average person types between 38 and 40 words per minute -- between 190 and 200 characters per minute.However, professional typists type a lot faster on average -- upwards of 65 to 75 WPM.he WPM typing metric is the most commonly used typing speed measurement. However, the WPM metric has a few adjustments to just counting words to compensate for the contrasting length of long words and short words: a word in the WPM standard is five characters.