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.
Confidence votes 29. The average typing speed is 38-40 words per minute (wpm) for adults in a professional working environment (despite many incorrect reports on the web that it is 50-60 wpm). Some administrative assistants can type 70-80 wpm or more.