Accounting for the acquisition of intangible assets. Acquisition and creation of NMA

Intangible assets, what applies to them, how are intangible assets accounted for in accounting? How do NMAs enter and exit?

Receipt of intangible assets to the enterprise

Non-current assets owned by the enterprise are divided into fixed assets and intangible assets.

The main difference between intangible assets and fixed assets is that the former do not have a physical form and are created as a result of intellectual activity. An intangible asset (IA) is an exclusive right to the result of intellectual activity.

An example of an intangible asset is the exclusive right to:

• Computer programs, databases
• Inventions, models
• Topology of integrated circuits
• Selection achievements
• know-how
• Trademarks
• Brand Names
• Commercial designations
• Business reputation of the organization

Intangible assets are not the result of intellectual activity itself, but the exclusive right to it.

To be called an intangible asset, an object must simultaneously satisfy the following 4 conditions:

• Planned for use over a long period (over a year)
• Used for economic gain
• Purchased for use, not for resale
• You can reliably determine its value.

Receipt of intangible assets to the enterprise:

First of all, we note that it is necessary to accept an object on the basis of an acceptance certificate, after which it is necessary to create an accounting card for it in the form of NMA-1 (similar actions are carried out upon receipt of fixed assets).

Documents that confirm the fact of acquisition of intangible assets can be documents such as patents, an agreement on the alienation of an exclusive right, certificates, a license agreement, etc.

An enterprise can buy an intangible asset (purchase for a fee), create it on its own or with the help of third-party organizations, receive it as a contribution to the authorized capital from the founders, and also receive it as a gift (free of charge).

Let us dwell in more detail on each of these 4 methods of receipt of an intangible asset, consider what postings must be made in accounting in this case.

Acquisition of intangible assets for a fee (purchase)

Account 04 is used to account for intangible assets. Received intangible assets are accounted for in the debit of this account at their original cost. Acceptance for accounting on account 04 is carried out through auxiliary account 08, on the debit of which all costs for the acquisition of an object are collected: directly the cost of the exclusive right to this object and the costs of its use in the future, payment of various duties, taxes, customs fees, consulting and information services, services of third parties.

As for VAT on all these costs, it should be noted that not all intangible assets are subject to this tax.

VAT does not need to be allocated for the following intangible assets - the exclusive right to programs and databases, inventions, models, know-how, integrated circuits.

For other assets, it is necessary to allocate the amount of VAT from the sum of all costs that form the initial cost and send it for deduction.

Transactions when purchasing intangible assets:

On account 08, we open an additional sub-account 5 “Acquisition of intangible assets”. We will collect all costs in the debit of this account, after which we will send them to the debit account 04 in one posting, so we will form the initial cost of the intangible asset.

Wiring:

Creation of intangible assets

You can create an intangible asset either independently, with the help of employees of your own enterprise, or you can place an order for a third-party organization that specializes in this.

No matter how an intangible asset is created, it is also necessary to collect all the costs associated with its creation in the debit of account 08, and then transfer them to the debit of account 04.

If the process of creating intangible assets takes place with the help of one's own forces, then the salaries of employees involved in this process, insurance premiums accrued and paid from this salary can act as expenses. Also, expenses include depreciation on equipment used in research and other work.

If third-party organizations are involved, then payment for their services acts as an expense.

After the expenses are collected on debit 08, a posting is made to accept the object for accounting D04 K08.

Introducing intangible assets into the Criminal Code

If an intangible asset is contributed to the authorized capital in the form of a contribution from the founder, then we attract the account for accounting for settlements with the founders and make the following entries:

D08 K75 - reflects the initial cost of intangible assets

D04 K08 - the asset is accepted for accounting

Free admission of intangible assets

Upon receipt of an intangible asset under a donation agreement, it must be valued at the average market value as of the current date in order to know at what cost to accept it and from what to accrue depreciation in the future.

Third party appraisal organizations may be involved in the appraisal.

To account for gratuitously received intangible assets, you need to use accounts 98 “Grants”.

Accounting entries for intangible assets received under a donation agreement:

D08 K98 - reflects the market value of the asset obtained after appraisal.

D04 K08 - the object is accepted for accounting.

In the future, when calculating depreciation, it is necessary to write off the amount of depreciation deductions also with account 98 posting D98 K91 / 1.

Disposal of intangible assets

The disposal of intangible assets, as well as their receipt, must be properly documented, the correct entries must be reflected in the accounting department.

Intangible assets are disposed of in the following cases:

1. If the moral or physical deterioration of the asset has come, in connection with which it becomes unsuitable for further use
2. When transferring intangible assets to another enterprise for a fee, that is, the sale
3. In case of gratuitous transfer of an asset to another enterprise, that is, a donation
4. Contribution to the authorized capital of another enterprise

In fact, intangible assets can leave the enterprise in the same cases as fixed assets.

Disposal of intangible assets upon write-off

If an intangible asset is damaged, its useful life has expired, intangible assets have lost their functions and properties and are not suitable for further use for their intended purpose, then it must be written off the register.

A special commission assesses the condition of the asset, which makes a decision on the need to write off the object. At the same time, he draws up an order stating which particular intangible asset is to be written off and for what reason. The write-off process itself takes place on the basis of the write-off act. When an object is deregistered, a note about this is made in the accounting card for intangible assets of NMA-1.

When intangible assets are disposed of, the residual value must be written off as expenses of the enterprise. The residual value is determined as the difference between the original cost and the depreciation accrued on the write-off date.

If a separate account 05 was used to calculate the depreciation of intangible assets, then the accrued depreciation is written off by posting D05 K04. After that, the residual value identified on account 04 is written off to other expenses by posting D91 / 2 K04.

If, however, a separate account was not opened for depreciation, and depreciation deductions were debited directly from the credit of account 04, then you simply need to determine the residual value of the asset and write it off as expenses of the enterprise.

After that, you can determine the financial result from the write-off (loss).

Postings when writing off intangible assets:

Transfer of an intangible asset for a fee

The sale of intangible assets is also formalized through 91 accounts (unless, of course, the sale of intangible assets is not a common activity of the enterprise). The debit of account 91 collects all costs associated with the sale, the credit - the proceeds from the sale.

When transferring the exclusive right to an asset to another legal or natural person, the residual value of the asset must be written off in the same way to the debit of account 91. Postings are made similar to depreciation write-offs.

A number of intangible assets are exempt from VAT: the exclusive right to programs, databases, inventions, designs and models, to the topology of integrated circuits and know-how.

If the asset does not belong to the list of objects that are exempt from value added tax, then the sale price (revenue) must include VAT. The selling organization must pay this VAT to the budget. The entry for the accrual of VAT payable from the intangible asset being sold has the form: D91.2 K68.VAT. The proceeds from the sale are reflected in posting D62 K91.1.

Based on the results of the sale, a financial result is displayed, which is reflected on account 99 (loss on debit or profit on credit).

Transactions when selling intangible assets:

Free transfer of an intangible asset to another person

When donating, the object is transferred at the residual value, which is formed on credit account 04.

A free transfer is equivalent to a sale, therefore, to complete this procedure, you also need to use account 91 and do not forget to charge VAT on the market value of this intangible asset.

The debit of the account collects all expenses for the gratuitous transfer of the asset: residual value, VAT, other expenses. The sum of all these expenses will be the loss from donation, which is reflected in posting D99 K91.9.

Transactions when donating intangible assets

Introduction of an intangible asset into the Criminal Code of another organization

Here the account is reflected in a slightly different way. In this case, the contribution of intangible assets to the authorized capital is considered a financial investment with the aim of making a profit in the form of dividends. Therefore, here you need to use account 58. The entry reflecting the enterprise's debt on the contribution to the Criminal Code has the form D58 K76.

The asset is transferred at residual value. From credit account 04, the residual value of intangible assets is debited to account 76. The wiring looks like D76 K04.

Postings when entering intangible assets into the Criminal Code of another enterprise:

Features of depreciation of intangible assets

In the process of using an intangible asset, its initial cost is gradually written off using depreciation charges. From the 1st day of the month following the month of receipt, it is necessary to calculate depreciation and write off its amount as expenses. The cost of intangible assets is written off using depreciation charges over the entire useful life of the asset.

Useful life of an intangible asset

Sets at the time of its acceptance for accounting.

As a given period for an intangible asset, either the period specified in the document for the exclusive right to an intangible asset, or the period during which it is planned to use this asset in order to obtain economic benefits, can be taken.

In the first case, the useful life is the period for which the enterprise is granted the right to use this asset, this period is prescribed in the documents on the basis of which the exclusive right was obtained (patent, certificate, etc.). For example, if an exclusive right to use a computer program is obtained for 3 years, then this period is taken as the useful life of intangible assets (36 months).

In the second case, the organization itself determines the period, based on the planned period for obtaining economic benefits from this intangible asset. The only point is that this period cannot be less than 1 year.

The selected useful life should be reflected in the entity's accounting policy.

Depreciation postings

The Chart of Accounts has account 05 "Depreciation of intangible assets", which can be used to calculate depreciation. The calculated amount of depreciation deductions is written off on a monthly basis by posting D20 (44) K05.

I must say that it is not at all necessary to attract accounting account 05 for the purposes of writing off depreciation. You can do without it by writing off the monthly depreciation directly from the credit of account 04, on which the asset is listed. In this case, the depreciation posting has the form D20 (44) K04.

Methods for calculating depreciation of intangible assets

To calculate depreciation, you can use one of three available methods:

• Linear
• Declining balance method
• Write-off method in proportion to the volume of production

By the way, 4 methods are used to calculate the depreciation of fixed assets, and the write-off method is added to the above by the sum of the numbers of years of the useful life.

As for the three methods for calculating depreciation for intangible assets, these methods were considered in detail when studying fixed assets. The calculation principle for intangible assets does not change. Below we briefly discuss each of them.

Line method

It is distinguished by the uniform write-off of the cost of intangible assets, which is very convenient for the organization. This method is the most popular and most often used by organizations.

With the straight-line method, the same amount of depreciation is written off every month, which is calculated using the formula:

Am. = initial cost of intangible assets * depreciation rate / 100%,

Where the initial cost of intangible assets is the cost at which the asset is accepted for accounting in debit account 04, and the depreciation rate is calculated as 100% divided by the useful life.

Example of calculation by the linear method:

NMA has the first art. 100 thousand rubles, useful life 4 years. Depreciation using the straight-line method is calculated as follows:

Norm = 100% / 4 = 25%

Am. per year = 100,000 * 25% / 100% = 25,000.

Am. per month = 25,000 / 12 = 2083.33.

Declining balance method

This method is also called accelerated. It is characterized by a decrease in the amount of depreciation deductions with each year of operation. This is ensured by the use of an acceleration factor that the organization sets independently.

With this method of calculating the depreciation of intangible assets in the first years, the highest value of the asset is written off, which allows you to quickly return the funds invested in the intangible asset.

If non-current assets of the organization are quickly updated, then this method is convenient for the organization. But, accordingly, the cost of depreciation in the first years is maximum, which increases the cost of production, goods. That is, the method has its pros and cons.

Depreciation is calculated using the diminishing balance method using the following formula:

Am. = residual value * depreciation rate / 100%.

Norm = 100% * acceleration factor / useful life.

The method of writing off the cost of intangible assets in proportion to the volume of production

The formula for calculation looks like:

Am. \u003d initial cost of intangible assets * actual volume of production per month / planned volume for the entire useful life.

This method can be used if the planned volume of production (or other indicator of the volume of work) as a result of using this intangible asset is known.

When choosing a method for calculating depreciation, it is necessary to rely on its economic feasibility in each specific case. The organization fixes its choice in the accounting policy.

Based on materials: buhs0.ru

1C:Accounting 8 (rev. 3.0) supports all basic operations for accounting for intangible assets. Read about the methodology for recognizing intangible assets in accounting in the material of Ph.D. V.V. Priobrazhenskaya (Ministry of Finance of Russia), published in BUKH.1C No. 11 on page 31. In this article, we will talk about how the program takes into account intangible assets purchased for a fee and objects created on our own, as well as how how to account for the cost of modifying intangible assets.

Intangible assets for the purpose of accounting for income tax are the results of intellectual activity acquired and created by the taxpayer and other objects of intellectual property (exclusive rights to them) used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time, i.e. more than 12 months.

The initial cost of depreciable intangible assets is determined as the sum of the costs of their acquisition or creation and bringing to a state in which they are suitable for use, with the exception of VAT and excises (clause 3 of article 257 of the Tax Code of the Russian Federation). Depreciable property is recognized as property (including intangible assets) with a useful life of more than 12 months and an initial cost of more than 40,000 rubles. (Clause 1, Article 256 of the Tax Code of the Russian Federation).

From January 1, 2016, depreciable property includes (subject to other conditions provided for by Chapter 25 of the Tax Code of the Russian Federation) objects whose initial cost exceeds 100,000 rubles. (amendments were made to paragraph 1 of article 256, paragraph 1 of article 257 of the Tax Code of the Russian Federation by Federal Law No. 150-FZ dated 08.06.2015). The new requirements will apply to depreciable property put into operation starting from January 1, 2016.

Thus, intangible assets, the value of which is less than the value established by paragraph 1 of Article 256 of the Tax Code of the Russian Federation, are not subject to depreciation, but are taken into account in expenses at a time (letters of the Ministry of Finance of Russia dated August 31, 2012 No. .2011 No. ED-4-3/19695@).

In order for all operations with intangible assets to be available to the user of "1C: Accounting 8" (rev. 3.0), he needs to make sure that the corresponding functionality of the program is enabled. The functionality is configured using the hyperlink of the same name from the Main section. Bookmark OS and NMA flag must be set Intangible assets.

Reflection of operations for the acquisition and accounting of intangible assets

Example 1

According to the Civil Code of the Russian Federation, a trademark is a designation that serves to individualize the goods of legal entities or individual entrepreneurs, and is certified in a trademark certificate (clause 1, article 1477 of the Civil Code of the Russian Federation). The trademark is granted legal protection (Clause 1, Article 1225 of the Civil Code of the Russian Federation). Until the moment of registration, the company designation is not a protected trademark. An exclusive right arises for a registered trademark, which is valid for ten years from the date of filing an application with the patent office. An unlimited number of extensions are allowed. After the expiration of the exclusive right (in the absence of an application for its extension), legal protection is terminated (clause 1, article 1514 of the Civil Code of the Russian Federation).

The exclusive right to a trademark can be transferred to another economic entity under a contract for the alienation of the exclusive right to a trademark. Such an agreement is also subject to mandatory state registration (Articles 1232, 1234, 1490 of the Civil Code of the Russian Federation).

The Tax Code of the Russian Federation classifies the exclusive right to a trademark as an intangible asset (Clause 3, Article 257 of the Tax Code of the Russian Federation).

We remind you that for the purposes of tax accounting, the depreciation method for all depreciable objects is set on the tab income tax information register Accounting policy(chapter Main).

Acquisition of intangible assets in the program is registered by a document Admission of intangible assets, which is accessed from the section OS and NMA(Fig. 1).

The following accounting entries will be generated:

Debit 08.05 Credit 60.01 - for the cost of the acquired exclusive right to a trademark without VAT; Debit 19.02 Credit 60.01 - for the amount of VAT presented by the seller.

For the purpose of accounting for income tax, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT

To register an invoice received from the seller, you must fill in the fields Invoice No. And from, then click on the button Register. This automatically creates a document. Invoice received, and a hyperlink to the generated invoice appears in the base document form.

Document margins Invoice received will be automatically filled with data from the document Admission of intangible assets(Fig. 2).

Default Flag Reflect the VAT deduction in the purchase book by the date receipt in this case will not affect VAT deductions, since the tax amount will be included in VAT tax deductions only after the non-current asset is accepted for accounting as an intangible asset (clause 1, article 172 of the Tax Code of the Russian Federation). To reflect the presented amount of VAT deductible, it is necessary to generate a regulatory document Formation of purchase book entries(chapter Operations -> Regulatory VAT operations).

As of the date of submission to Rospatent of the documents required for state registration of the transfer of exclusive rights, the amount of the fee paid is included in the initial cost of intangible assets. To reflect this operation, it is advisable to use the standard document of the accounting system Receipt (act, invoice) with type of operation Services(Fig. 3). The document is available from the section Purchases.

As an account for accounting for settlements with a counterparty, you can leave the default account 60.01 “Settlements with suppliers and contractors”, or you can specify account 76.09 “Other settlements with various debtors and creditors”.

When filling out the field accounting accounts follow the hyperlink to the form of the same name and indicate (for the purposes of accounting and tax accounting) the cost account (08.05 "Acquisition of intangible assets"), the name of the intangible asset and the VAT account.

To automatically fill in this field when entering a directory element Nomenclature you need to set up item accounting accounts in the information register of the same name.

As a result of the document Receipt (act, invoice) with type of operation Services accounting entries and entries in special resources for tax accounting purposes will be generated:

Debit 08.05 Credit 76.09 - for the amount of the paid fee, included in the cost of intangible assets.

Thus, on account 08.05 all costs that form the initial cost of intangible assets (267,737 rubles 29 kopecks) will be collected.

After registering the transfer of the exclusive right to a trademark in February 2015, the object can be taken into account.

Acceptance for registration of a trademark is reflected in the document Acceptance for accounting of intangible assets(chapter OS and NMA). This document registers the finally formed initial cost of an intangible asset and its acceptance for accounting and tax accounting. The document consists of three tabs - Non-current asset, Accounting And tax accounting.

Bookmark Non-current asset filled in as follows:

• in field Type of accounting object switch must be set to Intangible asset;
• in field Intangible asset it is necessary to indicate the name of the intangible asset accepted for accounting, - Trademark "Planet"(selected from the directory Intangible assets and R&D expenses);
• field Non-current asset account will be filled in automatically (08.05);
• in field Method of reflection of depreciation expenses the cost account and analytics are indicated, which are selected from the directory Ways to reflect expenses. In accordance with the specified method, accounting entries for depreciation will be formed in the future.

Bookmark Accounting the following details must be filled in:

• in field accounting account by default, account 04.01 "Intangible assets of the organization" is set;
  field Initial cost (BU) filled in automatically by button Calculate;
• in field Way of entering the organization select from the list and enter a value Purchasing for a fee;
• in field Calculate depreciation flag must be set;
• in field Useful life indicates the period in months for accounting purposes (60 months);
• in field Depreciation method is selected from the list and the method is indicated Linear;
• in field Depreciation account By default, account 05 "Amortization of intangible assets" is set.

The bookmark is filled in the same way. tax accounting:

• requisites Initial cost (NU), Initial cost (PR) And Initial cost (VR) filled in automatically on the button Calculate(in our example, the initial cost in accounting and tax accounting are the same);
• in field Calculate depreciation (NU) flag must be set;
• in field Useful life(NU) the period in months for tax accounting purposes (60 months) is indicated;
• in field Reduction factor leave the default value (1.00).

As a result of the document Acceptance for accounting of intangible assets

Debit 04.01 Credit 08.05 - for the cost of the exclusive right to a trademark.

The document Acceptance for accounting of intangible assets, in addition to movements in accounting and tax accounting, also generates entries in periodic information registers that reflect information about an intangible asset.

Since March 2015, the trademark has been depreciated in accounting and tax records. When performing a scheduled operation accounting entries and entries are formed in special resources of the accounting register for tax accounting purposes:

Debit 44.01 Credit 05 - for the amount of trademark depreciation.

At the end of its useful life, that is, after 60 months, the value of the trademark will be fully expensed, and its residual value will be zero. If the organization wants to extend the validity of the exclusive right, then the trademark does not need to be written off in accounting. At the same time, the state duty paid in connection with the extension of the period of use of a trademark can be attributed to current expenses (letter of the Ministry of Finance of Russia dated August 12, 2011 No. 03-03-06/1/481).

Creation of an intangible asset object on its own

The cost of intangible assets created by the organization itself is determined as the sum of the actual costs of their creation, manufacture (including material costs, labor costs, costs for third-party services, patent fees associated with obtaining patents, certificates), except for amounts taxes accounted for as expenses in accordance with Chapter 25 of the Tax Code of the Russian Federation (clause 3 of Article 257 of the Tax Code of the Russian Federation).

Insurance premiums accrued on the wages of employees who create an intangible asset do not apply to taxes, so they must be taken into account in the initial cost of such an asset and written off through the depreciation mechanism (letter of the Ministry of Finance of Russia dated 03/25/2011 No. .

We pay attention that the Civil Code does not contain requirements for mandatory registration of copyright in computer programs.

The right holder, during the period of validity of the exclusive right to a computer program or to a database, may, at his own request, register such a program or such a database with the federal executive body for intellectual property (Article 1262 of the Civil Code of the Russian Federation).

Example 2

In May 2015, Andromeda LLC entered into an agreement with a third party for the provision of information services in relation to the software product being created. The cost of services amounted to 67,024.00 rubles. (including VAT - 18%). In June 2015, based on the order of the head, the software product was accepted for accounting as an intangible asset. The software is planned to be used in production activities.

In the chart of accounts of the program "1C: Accounting 8" (rev. 3.0), a subaccount for creating an intangible asset object on its own is not provided.

If necessary, the user can independently create additional sub-accounts and sections of analytical accounting.

To accumulate the costs of creating objects of intellectual activity (in a contract or economic way), it is desirable to create a separate sub-account, for example, 08.13 "Creation of objects of intangible assets", where to provide for analytical accounting:

• for intangible assets - subconto "Intangible assets";
• by types of costs for the creation of intangible assets - subconto "Cost items";
• by construction methods - subconto "Construction methods".

In order for the amounts of accrued wages and insurance premiums for an employee who develops software to be included in the initial cost of an intangible asset and reflected in the debit of account 08.13, it is necessary to set up salary accounting methods for accounting and tax accounting.

Creating a new way of reflecting wages in accounting and tax accounting is performed in the form Payroll accounting methods, accessed via the hyperlink of the same name from the section Salary and personnel (References and settings).

By button Create a form opens where you need to specify: the name of the method of accounting for salaries for employees creating an intangible asset object; accounting account (08.13) and analytics - name of intangible asset, cost item and method of construction (Fig. 4).

The created payroll accounting method must be used in the accounting system document Payroll(chapter Salary and personnel).

As a result of conducting the document for April 2015 for employee S.V. Koshkina, the following accounting entries will be formed:

Debit 08.13 Credit 70 - for the amount of the accrued salary of the programmer involved in the creation of the intangible asset object; Debit 70 Credit 68.01 - for the amount of personal income tax withheld; Debit 08.13 Credit 69.01 - for the amount of contributions to the FSS for social insurance; Debit 08.13 Credit 69.02.7 - for the amount of insurance contributions to the PFR for compulsory pension insurance; Debit 08.13 Credit 69.03.1 - for the amount of insurance premiums to the FFOMS; Debit 08.13 Credit 69.11 - for the amount of insurance premiums to the FSS for compulsory insurance against NS and PZ.

For the purposes of tax accounting for income tax, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU).

According to the conditions of the example, the term for completing a job assignment is three calendar months, therefore, it is necessary to accrue wages in the same way for May and June 2015.

Inclusion of information services provided in May 2015. by a third-party organization, the initial cost of an intangible asset is carried out using a document of the accounting system Receipt (act, invoice) with type of operation Services. The document is filled in in the same way as it was considered in example 1. When filling in the field accounting accounts

• cost account (08.13 "Creating intangible assets");
• name of the intangible asset - Andromeda Nebula Software;
• cost item - Material costs;
• building method - Contracting;
• VAT account.

Amount NU Dt And Amount NU CT):

Debit 08.13 Credit 60.01 - for the cost of information services without VAT, included in the cost of the software product being created; Debit 19.02 Credit 60.01 - for the amount of VAT on purchased services.

After registering the invoice received from the seller in the form of a document Invoice received you need to remove the default flag Reflect the VAT deduction in the purchase book by the date of receipt in order to comply with the restrictions established by paragraph 1 of Article 172 of the Tax Code of the Russian Federation. After the software is accepted for accounting, the VAT deduction can be reflected in the regulatory document Formation of purchase book entries.

By the end of June 2015, account 08.13 will collect all the costs that form the initial cost of the software (Fig. 5), and the intangible asset can be taken into account.

When accepting an intangible asset for accounting, the organization independently determines its useful life, which cannot exceed the life of the organization (clause 25, clause 26 PBU 14/2007). Intangible assets for which it is impossible to reliably determine the useful life are considered intangible assets with an indefinite useful life. Let's say that under the conditions of example 2, the organization could not reliably determine the useful life of the Andromeda Nebula software, so it was taken into account as an intangible asset with an indefinite useful life. Depreciation for such objects of intangible assets is not charged (clause 25, clause 23 PBU 14/2007).

For the purposes of income tax under the exclusive right of the author and other right holder to use a computer program, according to which it is impossible to determine the useful life, the taxpayer has the right to independently determine the useful life, which cannot be less than two years (paragraph 3 of article 257, paragraph 2 article 258 of the Tax Code of the Russian Federation).

Thus, filling out the document Acceptance for accounting of intangible assets, it must be borne in mind that the depreciation parameters indicated on the tabs Accounting And tax accounting, will differ (Fig. 6).

As a result of the document Acceptance for accounting of intangible assets accounting entries and entries in special resources of the accounting register for tax accounting purposes will be generated:

Debit 04.01 Credit 08.13 - for the cost of software.

Document Acceptance for accounting of intangible assets also makes entries in periodic registers of information reflecting information about an intangible asset.

Since July 2015, the software starts to be depreciated only in tax accounting. When performing a scheduled operation Depreciation of intangible assets and write-off of R&D expenses records are formed in special resources of the accounting register for the purposes of tax accounting for income tax:

• Amount NU Dt 20.01 And Amount NU Kt 05- for the amount of software depreciation;
• Amount BP Dt 20.01 And Amount BP Kt 05- reflected temporary differences between the data of accounting and tax accounting for the amount of software depreciation.

Starting from July 2015 monthly after performing a scheduled operation Income tax calculation deferred tax liability will be recognized.

For intangible assets with an indefinite useful life, an entity shall review annually whether there are circumstances indicating that the useful life of the asset cannot be reliably determined. If such circumstances no longer exist, the entity determines the useful life of the intangible asset and how it is amortized. The adjustments that have arisen in connection with this are reflected in accounting and financial statements as changes in estimated values ​​(clause 27 of PBU 14/2007). Therefore, it is probable that deferred tax liabilities related to the Andromeda Nebula software will be settled.

Refinement and improvement of intangible assets

For intangible assets, unlike fixed assets, the concept of "modernization" is absent. How, in this case, to take into account the costs, for example, for updating (processing) software, which is an intangible asset?

In accounting, in accordance with paragraph 16 of PBU 14/2007, a change in the actual (initial) cost of intangible assets at which it is accepted for accounting is allowed only in cases of revaluation and depreciation. Thus, the costs associated with the modernization (modification, revision, improvement) of an intangible asset do not increase its initial cost. Such expenses should be taken into account as part of the expenses for ordinary activities (clauses 5, 7, 19 PBU 10/99. According to the position of the Ministry of Finance of Russia, the costs related to the following reporting periods are reflected in the balance sheet as deferred expenses and are subject to write-off by their reasonable distribution between the reporting periods in the manner established by the organization, during the period to which they relate (letter dated 12.01.2012 No. 07-02-06/5).

Tax accounting also does not provide for an increase in the initial cost of intangible assets due to an improvement (change) in their qualities (revaluation (markdown) of the value of intangible assets to market value is also not provided). The costs of improving intangible assets can be taken into account as other costs associated with the production and sale in accordance with paragraphs. 26 or paragraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. In some recommendations, the Ministry of Finance of Russia expresses the point of view that these expenses should be distributed to the taxpayer in accordance with the principle of uniform recognition of income and expenses, while the organization has the right to independently determine the period during which it will recognize such expenses (letter dated 06.11.2012 No. 03- 03-06/1/572).

Example 3

In order to evenly distribute the costs of finalizing intangible assets in accordance with the position of the Ministry of Finance, a mechanism for deferred expenses for the purposes of accounting and tax accounting is available in the program.

Receipt of modification work is recorded by a document Receipt (act, invoice) with type of operation Services(Fig. 7).

When filling out the field accounting accounts you should follow the hyperlink to the form of the same name and indicate (for the purposes of accounting and tax accounting):

• cost account (97.21 "Other deferred expenses");
• name of deferred expense - Modification of the Andromeda Nebula software(selected from the directory Future expenses);
• cost division;
• VAT account.

In the form of a reference element Future expenses, except for the name, you must fill in the following details (Fig. 8):

• type of expense for tax purposes;
• type of asset in the balance sheet;
• the amount of RBP (for reference);
• the procedure for recognizing expenses;
• start and end dates of the write-off;
• cost account and write-off analytics.

As for the input VAT, it can be deducted at a time in the full amount at the time of accounting for the costs of modifying intangible assets, since the Tax Code of the Russian Federation does not contain instructions on the need to deduct VAT in equal installments.

As a result of posting the document, the following accounting entries will be generated (including entries in the resources Amount NU Dt And Amount NU CT):

Debit 97.21 Credit 60.01 - for the cost of software modification works without VAT; Debit 19.04 Credit 60.01 - for the amount of VAT on purchased works.

Starting from October 2015 after performing a scheduled operation Write-off of deferred expenses the cost of works on the modification of intangible assets will be monthly included in expenses in equal shares.

IS 1C:ITS

For more information on recording transactions with intangible assets, see the "Reference book of business transactions" in the section "Accounting and tax accounting" on

According to legislative norms, intangible assets in accounting are non-financial objects that meet the mandatory criteria. How is the receipt or write-off of intangible assets reflected? What is included in the initial cost? From this article you will learn how to keep records of intangible assets in budgetary structures.

Accounting for intangible assets in the budget (IA) is regulated by separate regulations. Let's figure out what assets are considered intangible. In the examples, the operations of receipt of intangible assets and disposal are given in accordance with legal requirements.

How to reflect intangible assets in accounting

In accordance with the provisions (hereinafter referred to as the Instruction), intangible assets in accounting are non-financial objects of reusable or permanent use. At the same time, in order to recognize an asset as intangible, the object must simultaneously meet the following mandatory criteria:

• Capable of generating future profits or other economic benefits for the institution.
• It does not have any material or material form.
• It has the ability to be identified from other property objects.
• It is intended for operation in economic activities for a long period (from 12 months).
• Not intended for subsequent implementation "on the side".
• Properly documented, that is, with confirmation of the rights to use and actual existence.

The following types of investments are not recognized as intangible assets:

• Technological, experimental design or research work that did not lead to the expected and specified in the contract results.
• Technological, experimental design or research work not legally formalized and incomplete.
• Physical objects that have a material form, containing the results of labor of an intellectual nature, including means of individualization.

Note!

In addition, in some cases, it is required to have documentation confirming the exclusive right of the institution to the asset. This refers to certificates, patents, an agreement on the alienation of rights, and other security documents.

Examples of intangible assets in accounting

Fixed assets and intangible assets are accounted for on special budget accounts. According to paragraph 56 of the Order, accounting of intangible assets is organized on account 10200 with the same name. Intangible assets are inventory items. Rights to one asset arise from one certificate, patent or contract. Examples of intangible assets are:

• Licenses for certain types of economic activities.
• Service marks or trademarks, brands.
• Works of art, literature or science.
• Copyright.
• Exclusive rights to the results of intellectual work.
• Industrial designs.
• Know-how production secrets.
• Databases and computer programs.

Initial cost of intangible assets in accounting

When registering intangible assets for accounting, each object is assigned its own individual number. According to the requirements of Instruction 157n, the initial cost for each object is first formed on the account. 10602. Then the amount is transferred to the account. 10200. What refers to the cost of the original? These are the costs of making an asset or acquiring it, including:

• Exclusive rights to NMA.
• Mandatory types of payments associated with the acquisition of rights - duties, registration fees, etc.
• Intermediary services of third parties.
• Consulting or information services.
• Remuneration of personnel employed in the process of creating intangible assets or performing work.
• Depreciation expenses of fixed assets and intangible assets involved in the process of creating a new asset.
• Expenses for the maintenance of equipment or intangible assets.
• Other types of expenses.

Note!

In order to accurately determine the PS (initial cost), the price of the asset is formed on the account. 10602, taking into account the VAT presented by suppliers. An exception is cases of investments in an asset intended for business activities subject to VAT. In this situation, it is allowed to immediately declare VAT deductible (clause 62 of the Instruction).

It is not required to include in the initial price of intangible assets:

• Costs of a general economic and other nature, that is, not directly related to the purchase of an object.
• Costs incurred by third parties for technological, developmental or research work.
• Costs associated with the production of prototypes of new products, attributable to intangible assets.

If the object of intangible assets is created by the institution independently, then include the costs associated with its creation in the initial cost ...

Accounting for intangible assets

The basis for acceptance for accounting are primary forms. Educated at the 10602 the cost is transferred to the account. 10200 upon completion of formation. The moment of acceptance of an asset for accounting is the date of the emergence of rights to intangible assets according to legislative norms.

An example of accounting for an intangible asset in a budgetary institution in 2018 is an intangible asset accounting card according to f. NMA-1.

Suppose an institution in June 2018 acquired the exclusive right to a scientific invention from a third party. The registration of the contract with Rospatent was additionally paid. In the accounting of institutions, postings for the formation of value are made as follows:

off-balance sheet

Intangible assets received by the licensee institution for use are not put on balance sheet. Such objects are included in the off-balance sheet account. 01. The cost is calculated from the contractual amount of remuneration. At the same time, the amounts of periodic payments by the licensee for the right to use the facility as part of current expenses are included in the financial result. The institution determines the order of attribution independently according to the accounting policy.

Analytical accounting of intangible assets

As the audit of the accounting of intangible assets shows, the competent construction of the analytics of intangible assets and fixed assets allows the institution to control the movement of non-financial objects, as well as fixed assets. Since the accounting unit of intangible assets is an inventory object, analytical accounting is organized by type of asset in the fixed assets inventory card (clause 68 of Instruction No. 157n). The dynamics of movements of intangible assets (transfers and disposals) is kept in the journal of operations for non-financial assets.

Download a sample inventory card for non-financial assets:

Disposal of intangible assets

According to clause 84 of the Instruction, depreciation of intangible assets is accounted for on the account. 10400. If further use of intangible assets is impossible, it is written off. The disposal is carried out according to the residual value method, the accumulated depreciation is taken into account in full. The write-off procedure involves the creation of a special commission. When drawing up an act for write-off, the reason must be indicated.

If the depreciation of intangible assets in accounting is accrued in full, this in itself cannot be considered sufficient grounds for deregistration of intangible assets. Without fail, the disposal of an object is required when it is sold, transferred to another person, including gratuitous, or transferred within one department.

In the latest edition of Instruction 157n appeared. Be careful with wiring.

Typical postings when writing off intangible assets and accumulated depreciation:

Taxes on the sale of intangible assets

If an institution sells intangible assets, income arises in tax accounting. In accordance with stat. 248, 249 of the Tax Code of the Russian Federation, such amounts are subject to income tax. In this case, the amount of the taxable base is allowed to be reduced by depreciation.

With regard to VAT, the sale of exclusive rights to industrial designs, utility models, inventions, computer programs, as well as databases, know-how, topology of microcircuits (integrated) and the right to use intellectual results under the terms of a license agreement do not apply to taxable transactions. This rule is approved in sub. 26 p. 2 stat. 149 NK.

According to PBU 14/2007, in order to accept assets for accounting as intangible assets, the following conditions must be met at a time.

• the ability of the object to bring economic benefits to the organization in the future;
• lack of a material-material (physical) structure;
• the possibility of identifying (selecting, separating) an object from other objects;
• use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
• use for a long time, i.e. useful life, lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
• the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;
• the actual (initial) value of the object can be reliably determined;
• the organization must exercise control over the objects, have properly executed documents confirming the existence of the asset itself in the organization for the results of intellectual activity or means of individualization (patents, certificates, other documents of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or a means of individualization, documents confirming transfer of exclusive right without a contract, etc.).

According to PBU 14/2007, intangible assets include the results of intellectual activity, means of individualization, business reputation and production secrets (know-how).

The results of intellectual activity include exclusive rights to:

• works of literature, science, art;
• programs for electronic computers and databases; related rights;
• inventions, industrial designs;
• useful models;
• selection achievements;
• topology of integrated circuits, etc.

The means of individualization include exclusive rights to:

• trademarks and service marks, company names;
• possession of know-how, a secret formula;
• business reputation.

Currently, production secrets (know-how) are considered as intangible assets only in tax accounting (clause 3, article 25 of the Tax Code of the Russian Federation).

The composition of intangible assets does not include: intellectual and business qualities of personnel, their qualifications; organizational expenses associated with the formation of a legal entity.

Intangible assets are divided into the following groups:

• objects of intellectual property;
• business reputation of the organization.

When creating on your own (legal entity):

1) Dt 08 Kt 10, 70, 69 - for the amount of actual costs;

2) Dt 04 Kt 08 - for the initial cost upon acceptance for accounting

From the founders on account of the contribution to the authorized capital:

1) Dt 08 Kt 75/1 - at the contractual cost;

2) Dt 04 Kt 08 - for the initial cost.

Received free of charge (under a donation agreement):

1) Dt 08 Kt 98/2 - for the current market value;

2) Dt 04 Kt 08 - for the initial cost;

3) Dt 98/2 Kt 91 - for the amount of monthly accrued depreciation, we write off the amount of deferred income from account 98/2 to account 91, subaccount "Other income".

The cost of intangible assets received free of charge from other enterprises is included in the other income of the recipient organization in the amount of the monthly accrued depreciation amount and is subject to income tax.

Receipt of intangible assets for joint activities:

Dt 04 Kt 80 "Authorized capital" - for the agreed value.

Receipt of intangible assets upon receipt of property in trust management:

Dt 04 Kt 79 - for the agreed price.

According to Art. 159 of the Tax Code of the Russian Federation, the initial cost of intangible assets created for their own needs is subject to VAT. VAT amounts paid to resource providers that were used to create intangible assets are subject to reimbursement from the budget.

From January 1, 2009, in tax accounting, intangible assets are included in the appropriate depreciation groups depending on the useful life, similarly to fixed assets (clause 5, article 258).

Intangible assets included in the eighth to tenth depreciation groups can only be depreciated using the straight-line method.

With the straight-line method, the amount of depreciation of intangible assets per month is determined as the product of its initial cost and the depreciation rate.

The depreciation rate is determined by the formula:

N = 1 / n × 100%,

where n is the useful life in months.

With the non-linear method, the amount of monthly depreciation is determined by the formula:

A \u003d B × N / 100%,

where A is the amount of accrued depreciation per month for the corresponding depreciation group; B - the total balance of the corresponding depreciation group; N is the depreciation rate for the respective depreciation group.

The amount of depreciation of intangible assets accrued in accounting and tax accounting may be the same. This is possible if:

• in accounting and tax accounting, depreciation is charged using the straight-line method;
• the asset in both cases has the same initial cost and useful life.

Then the amount of depreciation reflected in the credit of account 05 "Depreciation of intangible assets" can be transferred to tax accounting and used when calculating income tax.

If the amount of depreciation charged in accounting does not match the amount charged for tax accounting, then depreciation will have to be charged twice.

Depreciation is not charged on intangible assets worth less than 40,000 rubles. per unit purchased from January 1, 2011. If the object was put into operation in December 2010 and its cost is 20,000 rubles, then it will be recognized as depreciable, that is, depreciation will be charged on it from January 2011 (Federal Law of July 27 .2010 No. 229-FZ “On Amendments to Part I and Part II of the Tax Code of the Russian Federation”).

Accounting for the disposal of intangible assets

The cost of intangible assets that are retired or are not able to bring economic benefits in the future are subject to write-off from accounting. Intangible assets may be disposed of for the following reasons:

• termination of the organization's right to the result of intellectual activity or means of individualization;
• transfer (sale) under an agreement on the alienation of the exclusive right to the result of intellectual property;
• transfer of the exclusive right to other persons without an agreement;
• termination of use due to obsolescence;
• transfer under an exchange agreement, donation;
• making a contribution to the account under a joint activity agreement;
• transfer as a contribution to the authorized capital of other organizations;
• upon transfer to trust management, etc. The basis for writing off are acts of transfer,

  write-off acts, minutes of the meeting of shareholders, etc.

Accounting for the disposal of intangible assets is kept on the active-passive account 91 “Other income and expenses”.

The debit of account 91 reflects:

1. Residual value of intangible assets:

Dt 91 Kt 04;

2. Costs associated with the disposal of intangible assets:

Dt 91 Kt 70, 71, 69;

3. The amount of VAT on sold intangible assets:

Dt 91 Kt 68.

The credit of account 91 reflects the proceeds from the sale of intangible assets at contractual prices, including VAT:

Dt 62 Kt 91.

On account 91 “Other income and expenses”, the financial result from the write-off of intangible assets is determined by comparing turnovers. If the debit turnover is greater than the credit turnover (debit balance), we get a loss that will be written off to account 99 “Profit and Loss” by posting:

Dt 99 Kt 91.

If the loan turnover is greater than the debit turnover (credit balance), we get a profit that will be debited to account 99 by posting:

Dt 91 Kt 99. For any reason of disposal, the write-off of an intangible asset from the balance sheet is reflected in the entries:

• write-off of accrued depreciation - Dt 05 Kt 04,
• write-off of the residual value - Dt 91 Kt 04.

- these are materials that do not have a material or physical form and which are used in the work of production, in the performance of any services, and so on. In this article, we will consider the purchase of intangible assets and their entry into the enterprise.

An intangible asset may be admitted to an enterprise only in the following cases:

1. In case of purchase.
2. In the case of creation independently or with the help of additional services.
3. In case of input into the authorized capital.
4. In case of gratuitous receipt.

Transactions for the purchase of an intangible asset

When the assets come to the enterprise, they are included in the accounting at the actual cost. The same applies to fixed assets. This price includes exclusive rights to intangible assets, as well as its presence in the contract or patent, other documents and all attached costs.

These costs may include duties, some taxes, some services (consultations), customs fees and services of other organizations. These costs do not include VAT. VAT is calculated from the total cost of expenses and reimbursed from the budget.

In the process of introducing accounting for intangible assets, a special account 04 was assigned, which is called “Intangible Assets”. The debit of this account provides data on the receipt of the object, and the credit, on the contrary, gives data on the write-off of objects.

Before the intangible assets reach account 04, they go through the debit account 08, which reads "Investment in non-current assets." To do this, in account 08 you need to open a special sub-account “Acquisition of intangible assets”.

An example of the acquisition of intangible assets

The company receives, following the contract, its exclusive right to the mark of the goods. The contract indicates the cost of 500,000 rubles, if you add VAT, you get 590,000 rubles. In order to register the contract, they paid a fee of 12 tr. A fee of 2 tr was also paid for the fact that changes were made to the trademark register. How, then, should the HMA acquisition entries be drawn up?

Intangible assets: example of acquisition transactions