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.
As an average English word consists of about 4â5 letters, characters per minute (CPMn), a measure of characters processed in a minute, is normally 4 or 5 times larger than WPM, so that 20 WPM are roughly equal to 80â100 CPM (not including spaces, which must add 20 to that).