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.
Higher WPM is definitely better to put on a job application. In fact, according to one website, The average workplace typist reaches about 50 to 60 words per minute. The average web surfer comes in at around 30 words per minute, at a peak.. 60 wpm is a good goal to aim for. And it's OK that you don't use the home row, I never liked it either. I chicken peck the keys, but I can still crank out over 70-80 wpm.