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 Association of Tax Professionals in their 2014 study found that average tax preparation fees ranged from $142 for a Form 1040 personal tax return to $566 for a Form 1120 corporate tax return. H&R Block, average fees based on data found in their 2014 Annual Report to Shareholders, pdf, downloadable from the company's annual reports page. 2  Liberty Tax Service, average fees for 2013, from their 2014 Annual Report to Shareholders, pdf, downloadable from the company's annual reports page.