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.
In case if you donât know how average typing speed is measured, here are some brief descriptions of WPM, CPM and KPH: 1  Word Per Minute (WPM) is measured by calculating how many words (5 characters/keystrokes = 1 word) you can type in 1 minute. 2  Character Per Minute (CPM) calculates how many characters are typed per minute.