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.
The average for an adult is around 40 WPM. However, now-a-days, children are spending more time on the comp â¦ uters thus, increasing their typing speed. So as of 2012, I would say about 30-35 WPM for a seventh grader.