good question.. nobody really questions my fees that often but let's say i do a return in six minutes.. simple W-2 return or two W-2s,.. some interest income.. that's it. and they are returning clients.. I say.. welcome. and motion to the seat for them to have a seat without actually saying please have a seat (unncessary spoken words).. i say. let's see what you have this year.. they turn over their paperwork to me.. they look at their return being created on their own 31 inch screen facing them and them alone.. i talk through the return as i am working on it.. takes may be six minutes.. i have show them the results.. print it out. i say. refunds in about 10-14 days.. if they say anthing about the short time and i like them and they are nice people and they say.. wow.. how long did that take. less than 10 minutes. incredible. so if they are nice.. i say. oh it took six minutes.. sorry it took so long. i must be slipping.. they laugh and laugh and laugh. while smile and say. glad to do it.. 

now if they are nasty, which is rare but if they are nasty and they say x amount and it did not take you very long.. which is very rare for someone to tell me, i will give them a different shtick back.. well sure. it did not take very long but years of education and training, and experience goes into those six minutes of work.. 

like henry ford. his assembly line was shut down. could not produce cars. called in an outside service tech.. took about five minutes to fix.. gave ford a bill for $ 10,000.. and henry ford exclaimed. $ 10,000 for five minutes of work.. so the tech took the bill back and crossed out the fee and wrote.. five minutes time of work. $ 25, knowing just what to fix, $ 9,975

that is an old henry ford story and some of the facts above may be slightly modified to fit the author's point.