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.
What is the average typing speed on 10FastFingers? Its hard to calculate the average typing speed as this highly depends on the language and on the word-difficulty. For the normal version of the english typing test we have calculated an average of 41 WPM, this value is based on over 73 million typing results.