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.
Our fees are generally form-based. For example, if your tax return includes Form 1040, Schedule A, and Oregon Form 40, we would charge a fixed price for each these forms. For the 2015 filing season our fee for Form 1040 is $195, Schedule A is $56 and Oregon 40 is $45 for a total preparation fee of $296.Below is a table which outlines some of the most common tax return situations and our fees for preparing forms associated with these returns.ees for preparing corporate and partnership returns vary according to the complexity of the tax return. The average fee ranges from $650 - $1,000 with some returns falling below or above these amounts.