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.
A word in this context is the same as in the context of speech. The average adult reads prose text at 250 to 300 words per minute. While proofreading materials, people are able to read at 200 wpm on paper, and 180 wpm on a monitor. [Those numbers from Ziefle, 1998, are for studies that used monitors prior to 1992.See Noyes & Garland 2008 for a modern tech.haracters per minute (CPMn), a measure of characters processed in a minute, is normally WPM times five for English, so that 20 WPM are 100 CPM.