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.
At the moment, I generally average about 60 wpm. My normal office speed is about 80 wpm. My best âofficialâ test was 100 wpm. There are times when I have exceeded 120 wpm. My current lower speed is caused by a nerve injury in my left arm which has adverse effects on the left pinky and ring finger. Also, the quality of the keyboard in use at the time can make a big difference to speed achieved.