Many of our normal business and individual accounting and tax services are available at standard costs, as detailed below. Some services have varying time requirements which make such standard pricing impractical; in those cases hourly fees, calculated in tenths of an hour, are charged. A complete list of our standard charges follows, together with the basis of our hourly billing rates. Whenever practical, we determine the scope of the work before it is begun, and prepare a written estimate of our expected fee. Initial consultations with new clients are free of charge.