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.
An hourly rate for time spent preparing the tax return; A set fee for each item of data entry. Average Tax Preparation Fees. The CPA Practice Advisor says that you should expect to pay an average of $273 in the 2017 filing season if you want to itemize your deductions on your tax return. Before you gulp, you can take some comfort in knowing that this generally includes both your state and federal returns.