The balance sheet of a firm records the monetary value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a business. One can classify assets into two major asset classes: tangible assets and intangible assets.
Average increment is projected at 10.3% in FY15: Deloitte.
The same question was posed to a partner in an open forum at Deloitte University. The answer, as I recall it, was as follows: It is a broad range, based on the health (income) of the PPD's (Partner, Principal, or Director) portfolio of business, and six 'levels' of seniority. The average is around $400k (2013).