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.
In order to stop your confusion, you may want to have a company such as H & R Block do it for you. How much are income tax preparation fees? The cost of tax preparation fees can vary based on how much you make, whether or not you have to itemize, and the company you choose. It can also vary according to how many people you have living in your household and what city you live in. As you can see, there are a lot of factors involved. The cost to prepare the basic tax forms can cost as little as $25-$50. Tax returns with multiple deductions can cost $50-$100 while tax returns with itemization can cost $100-$350. In 2015, the National Society of Accountants surveyed stated that the average return was around $229.