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.
1 WPM â The famous Professor Stephan Hawking can only type 1 WPM even while using âSwiftkeyâ predictive software. http://www.theverge.com/2013/1/2... 30â60 WPM is the average speed for someone who has had no formal âtouch typing trainingâ. 80â120 WPM is the average reported hand typing speed without prediction software and touch typing training. 160WPM World Record Holder - Mark Kislingbury â Real Time Speed http://www.depo.com/worldrecord....