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.
You donât need to worry much if you havenât done great on a typing speed test just yet. Only a few types of jobs insist on applicants taking a wpm test and achieving a high score in the range of 90 â 100 words per minute.1  Data Entry Operator: Typing is the primary task in this role.he real question is how fast you can type, which is measured by taking a standard wpm test. It is not only the typing speed; accuracy also matters. This is measured in terms of percentage and most employers expect 90% or more.