NU Online News Service, Jan. 7, 2004, 4:35 p.m. EST – Filling out paperwork and keeping records costs owners of U.S. small businesses an average of $48.72 per hour, according to an informal survey conducted by the National Federation of Independent Business, Nashville, Tenn.[@@]

The average cost is $74.24 per hour for filling out forms related to taxes, the NFIB says.

Costs are higher for larger small businesses than for the smallest businesses because the owners of the bigger businesses are more likely to send paperwork to outside professionals, the NFIB reports.