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.
According to Houston Chronicle, a good words per minute or WPM speed is generally considered to be over 40 WPM when compared to the general population average of 38 to 40 WPM. However, professional typists type considerably faster at a rate of 65 - 75 WPM or higher on average. Full Answer >.