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.
Report Abuse. 1  Typing Words Per Minute. 2  Average Typing Speed. 3  It's around 50 wpm because average wpm is 41 according to http://www.ratatype.com/learn/average-typing-speed/. 4  90 wpm would be average because I can type about 80 wpm.  Years ago my aunt, a legal secretary, regularly typed 90wpm.