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.
Research done in 2012 measured the speed at which subjects read a text aloud, and found the average speed across 17 different languages to be 184Â±29 WPM or 863Â±234 CPM. However, for the languages that use the Latin or Cyrillic alphabets, the number of WPM varied, as low as 161Â±18 for Finnish and as high as 228Â±30 for English.