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.
NEW YORK (MainStreet) â The National Society of Accountants reports that the average cost of hiring a tax professional to prepare your Form 1040 with a Schedule A and state tax return is $246.ates for non-itemized returns are also low, as the average cost to prepare a Form 1040 and state return without itemized deductions being only $143. If a tax professional can catch even one deduction or credit a taxpayer would otherwise have missed, it can easily pay for the tax preparation fee.