For assets other than goodwill or indefinite-lived intangibles, an impairment charge is recognized whenever an asset's recoverable amount (the higher of its fair value less costs to sell, and its value in use) exceeds its carrying amount.
In its annual survey of Tax Return Preparation Fee Averages, the National Society of Accountants reports the following average fees its members charged to prepare 2014 tax returns: 1  1040 with state return with no itemized deductions: $159. 2  1040 with Schedule A (itemized deductions) and state return: $273. The average additional fee charged if you don't provide your information at least two weeks before a filing deadline is about $93. 2  The average additional fee for expediting a tax return is $88. 3  And the average fee for filing for an extension is $42.
The National Society of Accountants reported in 2013 that the average nationwide cost of tax preparation was $246. But not everyone uses accountants. Tax software can also be pricey, particularly if you pay for software rather than filing online.actors Affecting Cost. There's no single rate that everyone pays to complete their tax returns. If you use tax preparation software or file yourself, you may be able to complete your returns for very little money, or even for free. Tax preparation costs can also vary from location to location.