Synthetic and analytical accounting of intangible assets. Synthetic and analytical accounting of intangible assets. Synthetic and analytical accounting of intangible assets

By quantity, the cost synthetic and analytical accounting intangible assets It is organized according to the paragraphs of approved accounting policies and PBU 14/2000. In a document defining construction methods accounting system Enterprises are indicated on the basis of the situation:

• Methods of putting on the balance;
• Subaccount for each group of assets;
• Conditions, ways of issuing disposal;
• Form, paragraphs analytical accounting card.

Options for receipt and evaluation

Regardless of the method of occurrence, synthetic accounting of intangible assets begins with a debit of 08 accounts (subaccount 05) "Investments in fixed assets", Corresponding to accounts indicating the source:

1. The acquisition for cash / cashless payments includes the accumulation of all costs incurred by the organization in the procurement process and reflected on the CRC. 60 "Calculations with suppliers and contractors":
   • Fare;
   • Intermediary and other services;
   • Traveling;
   • Others.

Upon receipt of the counterparties of invoices, the value added tax is allocated to the account 19.2 - the value-added tax on the acquired NMA, if the assets are involved in the production of goods or services taxable by VAT.

1. The creation of its own or bringing to the possibility of operation implies synthetic and analytical accounting of intangible assets by cost articles:
   • Salary of workers involved in the process and social insurance contributions (K 70, 69);
   • Materials (k 10);
   • Depreciation of fixed assets (K 02);
   • Work performed by third-party organizations (K 60, 76);
   • State duty (k 68).
2. The transfer of NMA participants of the enterprise as a constituent contribution is registered with the correspondence with a loan of 75 accounts in the assessment specified in the Protocol general Assembly.
3. When buying a business at the expense of 08, the difference between the paid (negotiable) price of the complex and balance value Property.
4. The assets taken as a gift reflect on the credit of the account 98.2 "Frequent arrivals" by market value Similar products.
5. Synthetic accounting of intangible assets purchased through barter transactions is carried out at the cost of goods transferred, products or services rendered.

Upon completion of the collection of information on the account 08, the full cost of NMA on acceptance acceptance is written off into debit 04 "intangible assets" on which it is up to the date of disposal. Increase or reduce the amount surrounded at the time of registration, can only upgrade. The form of an act is developed by the enterprise independently and fixed in accounting policies.

Operations of disposal are reflected using the account 91 "Other income and expenses".

Analytical accounting of intangible assets is carried out on each unit in NMA-1 cards. It is easier to use not obligatory forms, which are approved by the State Statistics Committee, but can be developed by the enterprise itself their forms. Fields required to reflect information:

• Name;
• Appointment;
• Arrival date;
• Document;
• Creating method;
• Term of use;
• A brief characteristic that excludes the repetition of descriptive information in the technical documentation;
• Depreciation amount;
• Responsible persons;
• Date, reasons for disposal;
• Price of implementation.

In the card, the amount of accrued wear is recorded monthly. Since analytical accounting of intangible assets is carried out for each object continuously, then when moving, a new card does not start - the actual location is indicated. The increase in cost is fixed by acts indicating the reasons.

Definition 1.

Under intangible assets (NMA) understand the objects of long-term use that do not have material and material content, but possessing value assessment and the income-generating organization.

According to PBU and reporting Russian FederationThe intangible assets include rights arising:

• from copyright and other contracts for works of science, literature, art and related rights;
• from patents for inventions, industrial samples, breeding surveys;
• from the rights to know-how;
• from certificates for models, trademarks and maintenance signs or licensed contracts for their use;
• from the right to acquire brokerage, or the right to use brokerage places;
• rights of use natural resources, Earth.

Note 1.

Accounting for intangible assets is carried out in context by types and individual objects, based on documents: an act of acceptance of intangible assets, the transmission act and others. The basis for the compilation of acceptance acts is patents, contracts for the sale and purchase of evidence and other right-ending documents.

Synthetic accounting of intangible assets The $ 04 $ "intangible assets" at the initial value of the asset is carried out at an active account. The initial cost of NMA consists of the cost of acquisition and creation, including all costs incurred by the organization prior to the transmission of the facility.

Picture 1.

NMA is accepted for accounting in their actual initial cost. The cost is determined as of the date of adoption. The procedure for determining the cost depends on the method that an intangible asset entered the company.

The initial cost of intangible assets acquired by the Organization for a fee is formed as the sum of all incurred costs for the purchase of VAT and other reimbursed taxes.

The initial cost of intangible assets created by the organization is equal to the sum of all actual expenses for their creation or production of the minus VAT and other reimbursed taxes.

The initial cost of intangible assets, which were made to the contribution to the authorized capital of the company, is determined based on their monetary assessment approved by the founders, unless otherwise provided by the legislation of the Russian Federation. The initial cost of NMA, obtained free of charge, is equal to their market value at the date of their acceptance of accounting. The receipt of intangible assets can be carried out:

1. in the form of a contribution to authorized capital According to the approved evaluation of the founders and reflecting the wiring:

   • Credit $ 75 "Calculations with founders"

2. in the form of a gratuitous receipt and reflected by wiring:

   • Debit $ 08 $ "Investments in non-current assets"
   • Credit $ 98 $ "Revenues of Future Periods"
   • Debit $ 04 $ "Intangible assets"
   • Credit $ 08 $ "Investments in non-current assets"
   • Debit $ 98 $ "Revenues of Future Periods"
   • Credit $ 91 $ "Other income and expenses".

3. in the form of acquisition and reflects in accounting:

   • Debit $ 08 $ "Investments in non-current assets"
   • Credit $ 60 $ "Calculations with suppliers and contractors"
   • Debit $ 19 $ "VAT for acquired values"
   • Credit $ 60 $ "Calculations with suppliers and contractors."

4. in the form of development by own forces and reflected in accounting wiring:

   • Debit $ 08 $ "Investments in non-current assets"
   • Credit $ 10 $, $ 70 $, $ 69 $, $ 76 ...
   • Debit $ 04 $ "Intangible assets"
   • Credit $ 08 $ "Investments in non-current assets".

5. in the form of intangible assets to operating requirements, it is reflected by the wiring:

   • Debit $ 08 $ "Investments in non-current assets"
   • Credit $ 70 $, $ 69 $, $ 76 ...
   • Debit $ 04 $ "Intangible assets"
   • Credit $ 08 $ "Investments in non-current assets".

Analytical accounting of intangible assets Passed in the card accounting card. The card opens on each object separately. On the front side of the card reflects the full name and purpose of the object, the initial value of the asset, the term useful use, the rate and amount of accrued depreciation, the date of the NMA registration, the method of acquiring an object, the number and date of the base document for registration, the cause of the disposal, the amount of revenue from the implementation of the asset. On the back of the card outlines the characteristics of the NMA object.

Intangible assets are used in business activities for a long time and monthly costs are transferred to produced products, performed works and services rendered.

The mechanism of gradual transfer of the value of NMA to the finished product and accumulation monetary Fund To replace intangible assets, the name of the depreciation is called.

The size of the depreciation is calculated on the standards set on the basis of the initial cost and useful use of the asset. If the time is not possible, then the depreciation norms are calculated on the basis of the ten-year service life of intangible assets, but not more than the end of the term actual use NMA, wear on them is not charged.

The depreciation is logically started from the first day of the month, which follows the month of entering the NMA object to operation and stop from the first day following the month of departure of the asset.

Note 2.

To summarize information on accumulated depreciation deductions on NMA objects, according to which the cost repayment is carried out, a passive account of $ 05 $ "Amortization of intangible assets" is intended.

Monthly amount of depreciation accrued on NMAs according to the standards, an organization includes production costs and reflected on debt debt $ 20 $, $ 25 $, $ 26 $, $ 97 $, $ 44 $ and a $ 05 $ credit.

Intangible assets are an integral part of non-current assets of the organization.

Accounting for intangible assets is governed by the Regulation on accounting "Accounting for intangible assets" approved by the Order of the Ministry of Defense of the Russian Federation dated December 27, 2007 No. 153N (PBU 14/07).

In accordance with paragraph 3 of PBU 14/2007, objects can be accepted for accounting as intangible assets with a one-time implementation of the following conditions:

1. Lack of material and real (physical) form.
2. The actual (initial) cost of the object can be reliably determined.
3. The possibility of identifies (allocations or separation from other assets of the organization.
4. Use in the production of products, when performing work or services or for the management needs of the Organization and, as a result, the ability to organize economic benefits (income) in the future.
5. The existence of the organization of the right to receive economic benefits that is able to bring this object in the future, and the presence of restriction of other persons to such economic benefits. Availability of the organization of the right to receive economic benefits that can bring this object in the future confirmed by the presence of properly executed documents confirming the existence of both the asset and the exclusive right of the organization on the results of intellectual activity or the means of individualization (patents, certificates, other security documents, the contract Alienation of the exclusive right to the result of intellectual activity or to the means of individualization, documents confirming the transition of exclusive right without a contract, etc.). The presence of restrictions on other persons to economic benefits assumes the presence of control over the object.
6. Using for a long time, i.e., the time limit is longer than 12 months or during the usual operational cycle, if it exceeds 12 months.
7. The lack of the organization of intention to sell the facility for 12 months or during the usual operational cycle, if it exceeds 12 months.

In accordance with the following conditions of PBU 14/2007, it establishes a list of objects that can be attributed to intangible assets:

• the exclusive right of the patent holder for the invention, industrial sample, useful model;
• exceptional copyright on computer programs, databases;
• property authority of the author or other copyright holder on the topology of integrated circuits;
• the exclusive right of the owner on the trademark and the service sign, the name of the place of origin of the goods;
• the exclusive right of the patent holder for breeding achievements;
• works of science, literature and art;
• secrets of production (know-how);
• business reputation that arose in connection with the acquisition of an enterprise as a property complex (as a whole or part of it);

Intangible assets are not:

• education costs legal entity (organizational expenses);
• intellectual and business qualities of staff personnel, their qualifications and labor ability.

Intellectual property objects are divided into three groups:

• industrial property objects;
• copyright objects;
• tools of individualization of a legal entity, products (works, services).

Industrial property objects include: the exclusive right of the patent holder for the invention, industrial sample, useful model, selection achievements.

Invention - technical solution in any area related to product (in particular, by the device, substance, a strain of microorganism, culture of plant cells or animals) or a method (process) of actions over a material object with the help of material means).

Industrial model- artistic and constructive solution of the product, which determines its appearance, different from the novelty, originality.

Useful model - Constructive implementation of components of the product.

Selection achievement - A new variety of plants or a new breed of animals having distinctive features inherent only.

Programs for EUM.- This is an objective form of representing the set of data and commands intended for the functioning of electronic computing machines (computers) and other computer devices in order to obtain a certain result.

Database - This is an objective form of representation and organization of a set of data systematized in such a way that these data can be found and processed using computers. Examples of databases are the databases of regulatory documents "Consultant Plus", "Garant", etc.

Topology of the integral chip - This is a spatial-geometric arrangement of the combination of elements of the integral chip and links between them.

Integral microcircuit- This is a microelectronic product of the final or intermediate form, designed to perform the functions of the electronic circuit, the elements and bonds of which are inseparably formed in the volume and / or on the surface of the material based on the product.

The means of individualization include: the exclusive right of the owner on the trademark and the sign of the service, the name of the place of origin of goods.

Trademark and service sign - Designations that serve to individualize goods performed or services provided by legal or individuals.

Name of the place of origin of goods - the designation, which is either containing a modern or historical name of the country, settlement, terrain or other geographical object or derived from such name and which became known as a result of its use in relation to the goods, the special properties of which are solely or mainly determined by the natural conditions and / or human factors characteristic of this geographical object.

List of objects that cannot be qualified as intangible assets, clause 2 PBU 14/2007.

The composition of intangible assets do not turn on:

• non-legislatively finished research, experimental design and technological work;
• material objects (material carriers), which expressed the results of intellectual activity and equivalent to them means of individualization;
• financial investments.

Inceptient assets are also not included in the intellectual and business qualities of the organization's staff, their qualifications and labor ability, as they are inseparable from their carriers and cannot be used without them.

For purposes tax accounting Since January 1, 2002, intangible assets are infected with similar funds to amortized and unorthuishable intangible assets.

For tax accounting purposes, intangible assets can be attributed to amortized property under certain conditions established by the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation depreciable property is recognized as property, the results of intellectual activity and other objects of intellectual property, which are at the organization on the right of ownership, are used by it to extract the income and the cost of which is repaid by depreciation.

The depreciable property is recognized as property with a useful life of more than 12 months and the initial cost of more than 20,000 rubles. (as amended by federal laws of 29.05.2002 No. 57-FZ, dated 24.07.2007 No. 216-FZ).

Thus, the amortized intangible assets are the results of intellectual activity and other objects of intellectual property, which have the initial cost of more than 20,000 rubles, are at the organization on the ownership of the right, which are used to extract the income and the cost of which is repaid by depreciation.

In accordance with paragraph 3 of Art. 257 of the Tax Code of the Russian Federation for tax accounting for intangible assets do not include:

• not giving a positive result of research, experimental and technological work;
• intellectual and business qualities of employees of the organization, their qualifications and labor ability.

Intangible assets are reflected in accounting and reporting in monetary evaluation. In accounting, three types of intangible assets are used: the actual (initial) cost, rehabilitation and residual value.

According to the actual (initial) value, intangible assets are accepted for accounting. The procedure for the formation of the actual (initial) cost depends on the method of intangible assets.

The initial cost of intangible assets acquired for the fee is determined on the basis of the actual costs of their acquisition, with the exception of value added tax and other taxes (except in cases provided for by the legislation of the Russian Federation).

According to paragraph 8 of PBU-14/2007, actual expenses for the purchase of intangible assets can be:

• amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization to the rightholder (seller);
• the amounts paid to organizations for informational and consulting services related to the acquisition of intangible assets;
• registration fees, customs duties, patent duties and other similar payments made in connection with the concession (acquisition) of the exceptional rights of the right holder;
• non-refundable taxes paid in connection with the acquisition of the object of intangible assets;
• remuneration paid by intermediary organization through which the object of intangible assets is purchased;
• other expenses directly related to the acquisition of intangible assets.

Not included in the actual expenses for the acquisition and creation of intangible assets Common and other similar costs, except when they are directly related to the acquisition of these assets.

The list of basic actual expenses for the acquisition and creation of intangible assets is open, i.e. it provides for the possibility of inclusion in the initial cost of intangible assets of other expenses directly related to their acquisition and creation.

Thus, when acquiring intangible assets, additional costs of bringing them to a state in which they are suitable for use in scheduled purposes. Such expenses may be the amount of payment of employees engaged in these, deductions for social insurance and ensuring, material and other expenses. Additional costs increase the initial cost of intangible assets.

When paying for intangible assets acquired, if the terms of the contract provides for a delay or installment of the payment, actual expenses are accepted for accounting in the full amount of payable debt.

The actual (initial) cost of intangible assets created by the organization itself is determined on the basis of the amount of all actual costs of creating (manufacturing), with the exception of value added tax and other taxes (except in cases provided for by the legislation of the Russian Federation).

The actual expenses for the creation (manufacturing) of intangible assets include spent spent material resources, wages of workers, services of third-party organizations, patent duties related to patents, certificates, etc.

Intangible assets are considered created in case:

• the exclusive right to the results of intellectual activity obtained in the order of serving duties or on a specific task of the employer belongs to the employer organization;
• the exclusive right to the results of intellectual activity obtained by the author (authors) under a contract with a customer who is not an employer belongs to the organization-to-customer;
• certificate for a trademark or on the right to use the name of the place of origin of the goods issued in the name of the organization.

The actual (initial) cost of intangible assets included in the contribution to the authorized capital of the organization is determined on the basis of their monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The actual (initial) cost of intangible assets obtained by the organization is free, determined on the basis of their market value at the date of adoption of accounting.

Under the current market value of an intangible asset is understood as the amount of funds, which could be obtained as a result of the sale of an object at the date of determining the current market value. The current market value of the intangible asset can be determined on the basis of expert assessment.

The actual (initial) cost of intangible assets obtained under contracts involving the fulfillment of obligations (payment) by non-monetary means is determined on the basis of the value of the property transferred or subject to the transmission by the Organization.

Assessment of intangible assets, the cost of which is defined in foreign currency when purchased in rubles by recalculation foreign currency at the rate Central Bank The Russian Federation, operating at the date of purchase of the facility.

The actual (initial) cost of intangible assets is determined at the time of their adoption for accounting and is not subject to change, except for the cases established by the legislation of the Russian Federation.

Changes in the actual (initial) value of the intangible asset, according to which it is adopted to accounting, is allowed in cases of revaluation and impairment of intangible assets. Obtaining groups of homogeneous intangible assets may not more often than once a year (at the beginning of the reporting year) at the current market value, determined by the active market of intangible assets. Once overvalued intangible assets in the subsequent must be overestimated regularly to the cost of which they are reflected in accounting reportingwas not significantly different from the current market value. Revaluation of intangible assets is made by recalculating their residual value.

The residual value of intangible assets is their actual (initial) cost per minus accrued depreciation. At a residual value, intangible assets are reflected in the balance sheet.

4.2. Documentary and organization of synthetic and analytical accounting of intangible assets

Currently, there are no recommendations for documenting the motion of intangible assets, so organizations must develop the forms of relevant documents, based on the requirements of the Federal Law "On Accounting", which establishes a list mandatory requisites in documents.

In accordance with the peculiarities of intangible assets in documents on their receipt and retirement, their characteristics should be given, the procedure and time of use, the initial cost, useful life, the method of accrual and the depreciation rate, the date of I / O, output and some other details are indicated. Special attention It should be paid to the correctness of the design of the transition of exceptional rights to intellectual property. For example, the acquisition of eliminative right to objects protected by patent law (invention, useful models, etc.) must be confirmed by the appropriate concession agreement registered in the Patent Office. Acquited rights should be issued by contracts with a legal or individual. The contract is in legal force after its state registration.

A feature of some intangible assets as accounting objects is the need to take measures to protect them. To this end, it is advisable to develop special internal rules for the protection of such facilities, providing in them a list of persons entitled to familiarize themselves, the obligations of these persons not to disclose the relevant information and their official instructions, as well as other necessary information.

Synthetic accounting for the presence and motion of intangible assets according to the account plan accounting Included 04 "Intangible assets". This account is intended to summarize information on the availability and motion of intangible assets that are from the organization in connection with the acquisition of the exclusive right to use their use, as well as expenses for research, experimental design and technological work.

The debit of the account reflects the adoption of intangible assets to accounting at their initial cost. The credit of the account reflects the write-off of depreciation and the residual value for the departing objects of intangible assets. In cases where depreciation is taken into account without the use of account 05 "Depreciation of intangible assets", the loan of this account also reflects the accrual of depreciation. The account balance shows the initial cost of intangible assets available in the organization.

When developing an accounting policy of the organization for the accounting of intangible assets in the work plan of accounts in order to form information necessary to compile reporting, it is recommended to provide for the account 04 "Intangible assets" of the subaccount for the types of intangible assets and by expenses for research, experimental design and technological Work.

Analytical accounting of intangible assets is conducted in accounting for individual objects of intangible assets, as well as by types of expenses for research, experimental and technological work.

Unit of analytical accounting of intangible assets is an inventory. The inventory object is considered a set of rights arising from one patent, certificate, an agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization or in another manner prescribed by law intended to perform certain independent functions. As an inventory object of intangible assets, a complex object can also be recognized, comprising several protected results of intellectual activity (film, other audiovisual work, theatrical and spectacular presentation, multimedia product, a single technology).

In accordance with accounting status long-term investments As intangible assets are created or received to the organization and finishes to bring them to a fortune in which they are suitable for use in planned purposes, intangible assets are credited on the basis of an acceptance act in the composition of intangible assets. One of the copies of the specified act, approved by the head of the organization, together with the confirmation documentation is transmitted to accounting service. An organization that according to these documents opens the card accounting card for intangible assets.

In the accounting card of intangible assets (typical inter-sectoral form No. NMA-1, approved by the Resolution of the State Statistics Committee of Russia of 10/30/1997 No. 71a) carry out analytical accounting of intangible assets. The card is used to take into account all types of intangible assets. It opens on each object separately.

On the front side of the card indicate the full name and purpose of the object, the initial cost, useful life, the norm and the amount of accrued depreciation, the date of registration, the method of acquisition, the registration document and basic information on the disposal of the object (number and date).

4.3. Accounting for the receipt and creation of intangible assets

As noted in paragraph 4.1, intangible assets enter the organization and are accepted for accounting in their acquisition for the fee, creating the organization itself, making the founders as a contribution to the authorized (share) capital, obtaining under the contract of donation (free), etc.

Every receipt of intangible assets to the organization is preliminarily reflected in the account 08 "Investments in non-current assets".

Account 08 "Investments in non-current assets" is a calculation and intended to accumulate and summarizing the costs of incoming intangible assets in the context of subaccounts of 08-5 "acquisition of intangible assets", 08-8 "The implementation of research, experimental and technological works". The debit of this account reflects the costs of the organizational costs associated with the acquisition (creation) of intangible assets; The costs of bringing them into a state suitable for use in planned purposes, as well as the market value (with a free receipt) and the agreed value (when introduced into the authorized capital) of intangible assets. The credit of the account is carried out by the initial value of the intangible assets adopted for accounting, in the presence of documents confirming the exclusive rights of the Organization on intellectual property objects. The balance of 08 "Investments in non-current assets" shows the amount of investments in the unfinished operations of intangible assets.

4.3.1. Accounting for intangible assets acquired for fee

Primary documents confirming the acquisition of intangible assets for fee are:

• act of acceptance of the acquired object in the composition of intangible assets;
• account and invoice for the acquired object;
• documents (accounts, invoice) confirming the costs associated with the acquisition of intangible assets and bring them to a state suitable for use;
• payment and settlement documents indicating the payment of the object of intangible assets and all expenses related to their acquisition;

When acquiring intangible assets for a fee for other legal or individuals in the initial cost, all costs associated with their acquisition are included. The amount of VAT paid for intangible assets acquired in their initial cost is not included, taken into account separately on account 19-2 "Value Added Tax for Intangible Asset".

In accounting, the acquisition of intangible assets for the fee is reflected in the following entries:

- on the amount of debt to the rightholder (seller) in accordance with the contract of assignment of rights, as well as the amount of debt to organizations for informational and consulting services related to the acquisition of intangible assets (without VAT);

Debit sch. 08-5 "Acquisition of intangible assets"

- on the amount of remuneration of mediation organizations through which intangible assets (without VAT) acquired;

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 76 "Calculations with different debtors and creditors"

- on the amount of customs duties, registration fees, patent duties and other similar payments made in connection with the concession (acquisition) of exceptional rights;

Credit 60 "Calculations with suppliers and contractors"

Credit account. 76 "Calculations with different debtors and creditors"

- in the amount of value added tax paid due to the acquisition of intangible assets;

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 66 "Calculations for short-term loans and loans ", loan account. 67 "Calculations for long-term loans and loans "

- in the amount of interest on borrowed funds accrued before the adoption of intangible assets to accounting, if the borrowed funds are involved for their acquisition;

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 10 "Materials"

- in the amount additional expenses Organizations to bring intangible assets to a state in which they are suitable for use (employee salary, social insurance deductions and ensuring, material expenses, etc.);

Debit SQ.04 "Intangible Assets"

Debit sch. 08-5 "Acquisition of intangible assets"

- on the initial value of the income of intangible assets taken to account (after the state registration of the concession agreement);

Credit account. 19-2 "VAT on acquired intangible assets"

- on the amount of VAT tax deduction according to the intangible assets taken to account.

In tax accounting in accordance with the Tax Code of the Russian Federation, the cost of the organization for the acquisition and creation of amortized property (including intangible assets) relate to expenses not taken into account for tax purposes. These expenses form the initial value of intangible assets, which is subsequently repaid by accrualing depreciation. Thus, in the general case, the cost of the object of intangible assets relates to expenses taken into account for the purpose of taxation of profits, in the form of depreciation amounts accrued by the object of intangible assets during its useful use.

VAT paid when acquiring intangible assets is not included in their initial cost, unless otherwise provided by tax legislation.

VAT refers to the recoverable taxes, and the procedure for its accounting and deduction in the acquisition of intangible assets is determined by the rules of ch. 21 NK RF.

In accordance with paragraph 4 of Art. 168 of the Tax Code of the Russian Federation vAT sum It must be allocated a separate line in the settlement documents and in invoices written to the acquired objects of intangible assets.

When purchasing intangible assets of the invoice, received from sellers, are subject to registration in the shopping book. Registration of invoice in the book of shopping is made in full after taking into account the acquired objects of intangible assets.

In compliance with certain conditions established by ch. 21 of the Tax Code of the Russian Federation, the organization-buyer of intangible assets may later subsequent VAT to deduct. From January 1, 2006, it was established that VAT paid in the acquisition of intangible assets is made by the budget to deduct in full after the adoption of intangible assets in accordance with the availability of properly executed primary documents and, provided that the intangible assets acquired are intended for the implementation of industrial activities and Other operations recognized by taxation objects.

In case of non-compliance with the specified conditions for the amount of VAT, presented to organizations in the acquisition of intangible assets, not subject to deduct.

If in the settlement documents and in invoice, the amount of VAT is not separately allocated, then its calculation is not produced.

Example

The organization acquired an exceptional right to a trademark. Acquisition costs - 295,000 rubles, including VAT - 45 000 rubles.

No. p / p		Correspondence bills		Amount, rub.
		Debit	Credit
	Reflected debt to the seller for the acquired exclusive right to a trademark (excluding VAT)
	NMA facility adopted to accounting at the initial value

4.3.2. Accounting for intangible assets created (manufactured) by the organization and with the involvement of third-party performers

Exceptional rights to intellectual property objects can be obtained due to their creation itself.

Work on the creation of intangible assets according to Federal law Of August 23, 1996 No. 127-FZ "On Science and State Scientific and Technical Policy" refer to research, development and technological work (R & D).

The costs of their implementation are subject to accounting in the manner prescribed by the Regulation on accounting "Accounting for research and development costs" (PBU 17/02), approved by the Order of the Ministry of Finance of Russia dated 19.11.2002 No. 115n.

The rules installed in PBU 17/02 should be used only by those organizations that implement research, experimental and technological work on their own or / and are customers of the specified work under the contract. Before the introduction of PBU 17/02, these expenses were treated on ordinary species Activities or on other expenses.

The norms of PBU 17/02 are applied to only those R & D, for which results obtained:

• subject to legal protection, but not executed in the procedure established by law;
• not subject to legal protection in accordance with the norms of current legislation.

The norms of PBU.17 / 02 do not apply:

• to unfinished R & D;
• to R & D, the results of which are taken into account in accounting as intangible assets;
• regarding the organization's expenses for the development of natural resources, the cost of training and development of production, new organizations, workshops, aggregates (launchers), costs for the preparation and development of products that are not intended for serial and mass production;
• with regard to expenses related to the improvement of technology and organization of production, with improved product quality, change in product design and other operating properties carried out during the production (technological) process.

Confirmation of the adoption of the adoption of the objects of intangible assets created by the Organization itself or with the involvement of third-party implementers on a contractual basis, are an act of acceptance of the acquired object into the composition of intangible assets and the card accounting card of intangible assets (form No. NMA-1).

As noted in paragraph 4.1, the initial value of intangible assets created by the Organization itself or with the involvement of third-party performers is recognized by the sum of all actual expenses for the creation (manufacture) of intangible assets (R & D), with the exception of value added tax and other reimbursed taxes (except cases stipulated by the legislation of the Russian Federation). To the expenses for the creation (manufacture) of intangible assets (R & D) include material resources; wages of workers engaged in the creation of intangible assets; Social insurance deductions and security; insurance contributions for compulsory social insurance against industrial accidents and professional diseases; the depreciation amounts of fixed assets and intangible assets used in creating intangible assets; expenses for the services of third parties; Various duties and fees associated with the preparation of patents, certificates for intangible assets, etc.

All the actually produced by the organization costs must be confirmed documented. Documents confirming the labor, material and other expenses related to the creation of intangible assets can be estimated statements, requirements for issues of materials, accounts, invoices, etc.

If R & D results are subject to legal protection, the organization submits an application for a patent or certificate. The organization should receive documents confirming its right to the generated intangible asset (for example, a certificate of a trademark, a patent for an industrial sample, a certificate of official registration of a program for a computer or database, etc.). At the same time, the organization has additional costs associated with obtaining them (duty, an examination of the application, the service of the patent attorney).

In accordance with the instructions for applying account plan, the cost of R & D, the results of which are used for production or management needs of the organization should be taken into account in the account 04 "Intangible assets" separately (for example, on a separate subaccount 04-2 "Expenses for research, experimental Design and technological work ").

In the implementation process R & D spending They must first be taken into account (accumulate) on a special subaccount 08-8 "Implementation of research, development and technological works" to the account 08 "Investments in non-current assets".

In accounting, the operations for creating intangible assets are recorded by records:

Credit account. 10 "Materials"

On the cost of materials spent during the implementation of R & D;

Debit sch. 08-8 "R & D execution"

Credit account. 02 "Depreciation of fixed assets"

On the amount of depreciation by the basic means used in the implementation of R & D;

Debit sch. 08-8 "R & D execution"

Credit account. 70 "Calculations with wage personnel"

In the amount of accrued wage performers;

Debit sch. 08-8 "R & D execution"

Credit account. 69 "Social insurance and provisional settlements"

In the amount of social insurance deductions and provision;

Debit sch. 08-8 "R & D execution"

Credit account. 60 "Calculations with suppliers and contractors"

On the cost of third-party organizations in counterparty (co-executive) agreements (without VAT);

Debit sch. 19-2 "VAT on acquired intangible assets"

Credit account. 60 "Calculations with suppliers and contractors"

On the amount of VAT co-films presented;

Debit 08-5 "Acquisition of intangible assets"

For the amount of expenses for payment of the patent attorney services, the examination of the application for a patent (certificate), patent duty.

After receiving a patent (certificate) confirming the exclusive rights of the organization to the objects of intellectual property, the formation of the initial value of intangible assets as a result of two accounting postings is reflected:

Subaccount 04-2 "R & D expenses"

Credit account. 08-8 "R & D execution"

Included in the initial cost of the object of intangible assets. Expenses for the implementation of R & D;

Debit 04 "Intangible assets", subaccount 04-2 "R & D expenses"

Credit 08-5 "Acquisition of intangible assets"

Included in the initial cost costs related to obtaining exclusive rights to the object of intellectual property.

Example

The forces of employees of the organization are made R & D for use in production purposes. The amount of costs for the implementation of R & D amounted to 130,000 rubles, including: material costs - 40 000 rubles, salary of developers - 70,000 rubles, deductions for social and health insurance - 20 000 rubles, depreciation of fixed assets used in the implementation of R & D - 3000 rubles. The cost of services of a third-party organization under the implementation of R & D was 24,780 rubles, including VAT - 3780 rubles.

Make up accounting wiring:

No. p / p	Content economic operations	Correspondence bills		Amount, rub.
		Debit	Credit
	Reflects the cost of raw materials and materials used in the implementation of R & D (excluding VAT)
	Accrued wages to employees directly performing R & D on the employment contract
	Accrued insurance premiums in PF, FSS, FOMS and insurance payments from accidents and occupational diseases from the amount of remuneration of workers directly performing R & D
	Accrued depreciation of fixed assets used in the implementation of R & D
	Reflects the cost of work (services) of third-party organizations used in the implementation of R & D (excluding VAT)
	Reflects the amount of VAT filed by the seller
	Adopted to account the inventory object in the form of a set of expenditures on a fixed R & D, the results of which will be used for production purposes
	The amount of VAT paid for the NMMA adopted on account

For tax accounting purposes, the initial cost of intangible assets created by the Organization itself is defined as the amount of actual expenses for their creation, manufacturing, except for taxes taken into account in the cost of expenses in accordance with the Civil Code of the Russian Federation.

The factual expenses for the creation, the manufacture of intangible assets include material expenses, labor costs, expenses for third-party services, patent duties related to patents, certificates.

The amounts of value added tax on consumed materials, performed by work and rendered services, the cost of which is written off to the creation of intangible assets by the organization itself, are subject to deduction in the usual manner.

4.3.3. Accounting for intangible assets who received the contribution to the authorized capital of the organization

Primary documents confirming the receipt of objects of intangible assets from the founders are:

• the decision of the General Assembly of the founders and the Constituent Agreement, which reflects the monetary evaluation of objects introduced by the founders at the expense of the contribution to the authorized capital of the organization;
• an act of an independent appraiser to assess the object of intangible assets (if necessary);
• account and invoice about the value of the evaluation of intangible assets with an independent appraiser;
• act of acceptance of the resulting object into the composition of intangible assets;
• documents (accounts and invoices) confirming the costs associated with the receipt of intangible assets to the contribution to the authorized capital of the organization and bring them to a state suitable for use;
• payment and settlement documents indicating the payment of the above expenditures;
• intangate asset accounting card (form No. NMA-1).

As noted in paragraph 4.1, the initial cost of intangible assets included in the contribution to the authorized (share) capital of the organization is determined on the basis of their monetary assessment, coordinated by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

For accounting purposes in accordance with paragraph 2 of PBU 9/99, contributors received from the founders (participants) of the organization to share capital are not recognized by the income of the organization.

Upon receipt of intangible assets at the expense of the contribution to the authorized capital of the organization on accounts accounts make the following entries:

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 75-1 "Calculations on deposits in authorized (share) capital"

On the agreed value of intangible assets;

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 76 "Calculations with different debtors and creditors"

In the amount of payment for the registration of exclusive rights;

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 70 "Calculations with personnel on wages",

Credit account. 69 "Social insurance and provisional settlements"

Credit account. 10 "Materials"

For the amount of additional expenses of the organization to bring intangible assets to the state in which they are suitable for use;

Debit sch. 04 "Intangible assets"

Debit sch. 08-5 "Acquisition of intangible assets"

At the initial value of intangible assets taken to account.

Example

From the founder as a contribution to the authorized capital, the exclusive right to a trademark was obtained. The cost of exclusive right agreed by the parties is 100,000 rubles.

For registration of the contract and making changes to the register of trademarks, the organization paid fertilizers in the total amount of 9500 rubles.

Let us make accounting wiring:

		Correspondence bills		Amount, rub.
	Reflects from obtaining an exclusive right to a trademark as a participant's contribution to the authorized capital of the organization
	Duties were paid for registration of an agreement on the alienation of exclusive rights to a trademark and amending the register of trademarks
	Separate duties are included in the actual costs of acquiring NMA
	The exclusive right to the trademark is taken into account as part of intangible assets.

Tax legislation found that the cost of intangible assets coming from the founders to the deposit to the authorized (share) capital of the organization is not recognized as an organization's income and is not subject to income tax and value added tax. For tax accounting purposes, the objects of intangible assets included in the deposit account in the authorized (share) capital of the organization should be taken to account at the residual value of the objects received.

The residual value of the intangible assets obtained objects is determined according to tax accounting data from the transmitting organization at the date of the transition of ownership of the specified objects.

In cases where the organization receives a new object of intangible assets, its value for tax accounting is taken equal to the initial value of the object confirmed by the documents of the transmitting party. In such cases, as a rule, the object of intangible assets was not used in production purposes for managerial needs, the depreciation on it was not charged, the amount of VAT, the object paid to the seller, was not presented and was taken into account in the initial cost of the transmitted object of intangible assets.

If the organization receives an object of intangible assets, which until the moment of its transfer was used in production purposes or for management needs, then its value for tax accounting is taken equal to the residual value of the object confirmed by the documents of the transmittee.

If a host organization cannot document the cost of the property made or any part, then the cost of this property is either part of it is recognized as equal to zero.

Since, the object of intangible assets until the transmission was used by the transmitting organization in the production of products, depreciation was charged and the amount of VAT paid to the seller was charged to deduction after the adoption of the object to account, and was not taken into account in the initial value of the transmitted object.

From January 1, 2006 in accordance with paragraph 3 of Art. 170 of the Tax Code of the Russian Federation in the event of the transfer of such an intangible assets as a contribution to the authorized (share) capital of another organization, the transmitting organization must restore the amount of VAT previously submitted to the budget to deduct.

VAT is subject to recovery in the amount of the amount proportional to the residual value of the intangible assets transmitted.

Recovery of VAT amounts are made by the transmitting organization in tax periodin which intangible assets were transferred to another organization as a contribution to the authorized (share) capital.

VAT amounts to be recovered in such cases should not be included in the cost of intangible assets transmitted and subject to tax deduction At the host organization.

For this, the amount of VAT restored by the transmitting organization should be indicated in the documents that the transmission of these intangible assets is issued.

The amount of VAT restored by the transmitting organization, the receiving party relates to an increase in the additional capital of the Organization (see the letter of the Ministry of Finance of Russia of October 30, 2006 No. 07-05-06 / 262, a letter of the Federal Migration Service of Russia in Moscow of July 4, 2007 № 19-11 / 063175).

The amounts of VAT that have been restored by the transmitting organization are subject to deductions from the organization, which received intangible assets as a contribution to the authorized capital, subject to the use of intangible assets obtained to carry out operations recognized by value-added taxation facilities. The deductions of the specified VAT sums are made by the host organization after taking into account intangible assets obtained as a contribution to the authorized (share) capital of the organization.

Operations for the admission of such objects of intangible assets at the expense of the contribution to the authorized capital of the organization are recorded in the following entries:

Debit sch. 75-1 "Calculations on deposits in share capital"

Credit account. 80 "Authorized capital"

- reflects the debt of the founder on the contribution to the authorized capital;

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 75-1 "Calculations on deposits in share capital"

- reflected the cost of the object of intangible assets received on the account of the contribution to the authorized capital (in a monetary assessment agreed by the founders of the organization);

Debit sch. 19-2 "VAT when acquiring intangible assets"

- reflected the amount of VAT restored by the transmitting organization and indicated in the documents for the transmission of intangible assets;

Debit sch. 04 "Intangible assets"

Credit account. 08-5 "Acquisition of objects Intangible assets"

- adopted to account at the initial value of the object of intangible assets, which received the contribution to the authorized capital of the organization;

Debit sch. 68 "Calculations for taxes and fees", subaccount "Calculations on VAT"

Credit account. 19-2 "VAT when acquiring intangible assets"

- Budget is presented to deduct the amount of VAT on the object of intangible assets received from the founder.

4.3.4. Accounting for intangible assets

Primary documents confirming the free receipt of intangible assets objects are:

• an act of acceptance of the resulting object in the composition of intangible assets with the application of the contract of donation and the written communication (Avizo) of the host organization about taking accounting of this facility;
• invoice for free the resulting object;
• intangate asset accounting card (form No. NMA-1).

As noted in paragraph 4 1, the initial cost of intangible assets received by the organization under the contract of donation (free) is determined on the basis of their market value at the date of adoption of accounting.

The market value of the estimated assets obtained is determined by the organization on the basis of the type of assets currently acting on the date of accounting for accounting.

Data on prices acting on the date of adoption of accounting should be confirmed documented or by conducting an examination.

For accounting purposes, the objects of intangible assets obtained by the Organization for free, including under the contract of donation, belong to other income. At the same time, the market value of free intangible assets first is first taken into account as the income of future periods in account 98 "Incomes of future periods", subaccount 2 "gratuitous arrivals".

Gratuitous arrival of intangible assets in accounting is reflected in the following records:

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 98-2 "Frequent arrivals"

On the market value of intangible assets at the date of charge;

Debit sch. 04 "Intangible assets"

Credit account. 08-5 "Acquisition of intangible assets"

At the initial value of the intangible assets taken to account.

The market value of the intangible assets taken to account, taken into account in the composition of the income of future periods, is included in the current income as depreciation is accrued:

Debit sch. 25 "Objective costs"

Depreciation charges are accrued (monthly from the month following the month of taking into account);

Debit sch. 98-2 "Frequent arrivals"

Monthly on the amount of accrued depreciation.

Example

The organization received free of charge from an individual exclusive right to use a utility model, the current market value of which is 48,000 rubles. The useful life of this object of intangible assets is defined equal to 4 years (or 48 months).

Let us make accounting wiring:

No. p / p	Content of economic operations	Correspondence bills		Amount, rub.
		Debit	Credit
	Reflects the current market value of the free NMA facility at the date of adoption
	Dividing the received NMA object adopted to accounting
	Accrued depreciation by free of charge received by the NMA object, starting from the month following the month of its adoption for accounting (48,000 rubles: 48 months)
	It is reflected in other revenues of the organization part of the market value of the gratuitous NMA object, equal to the amount of accrued depreciation

In tax accounting assets (including intangible assets), obtained by the Organization for free, belong to non-revenue income and shall be subject to income tax. At the time of their receipt, the organization should increase the amount of taxable base for income tax on the entire market value of free intangible assets, but not lower than their residual value /

Information on the residual value of intangible assets obtained by the organization of non-operating assets according to accounting data should be indicated in the transmission documents.

4.3.5. Accounting for business reputation

According to paragraph 4 of PBU 14/2007, a business reputation occurred in the composition of intangible assets, which arose in connection with the acquisition of an enterprise as a property complex (as a whole or its part).

The company as a property complex (as a whole or its part) includes all types of property intended for its activities, including land, buildings, facilities, equipment, equipment, raw materials, products, rights requirements, debts, as well as the right to designations, individualizing enterprise, its products, work and services (commercial designation, trademarks, service signs), and other exceptional rights, if otherwise not provided for by law or contract (PP. 1, 2, Art. 132 Civil Code RF).

Under the contract of sale of the enterprise, the Seller undertakes to transfer the enterprise as a whole as a property complex, with the exception of rights and obligations that the seller is not entitled to transmit to others (paragraph 1 of Art. 559 of the Civil Code of the Russian Federation).

In accordance with PP. 1, 2 tbsp. 561 of the Civil Code of the Russian Federation The composition and cost of the enterprise sold are determined in the enterprise's sales contract based on a complete inventory of an enterprise conducted in accordance with the established rules. Prior to signing a contract for the sale of an enterprise should be drawn up and considered by the parties: the act of inventory, the accounting balance, the conclusion of an independent auditor on the composition and cost of the enterprise, as well as a list of all debts (obligations), included in the enterprise, with the indication of creditors, nature, size and deadlines their requirements.

Transferring an enterprise by the seller to the buyer is carried out according to the transfer act, in which, in particular, data on the composition of the enterprise and the notification of creditors to the sale of the enterprise are indicated. The company is considered to be transferred to the buyer from the date of signing the transfer act by both parties. From that moment on, the buyer passes the risk of random death or accidental damage to the property transmitted as part of the enterprise (PP. 1, 2, Article 563 of the Civil Code of the Russian Federation).

According to paragraph 3 of Art. 560, PP. 1, 2 tbsp. 564 of the Civil Code of the Russian Federation of state registration is subject to a contract for the sale of the enterprise and the ownership of the enterprise. The contract for the sale of an enterprise is considered to be concluded, and the right of ownership is considered to be transferred to the buyer from the moment of such registration. Unless otherwise provided by the contract of sale of an enterprise, ownership of the enterprise proceeds to the buyer and is subject to state registration immediately after the transfer of the company to the buyer.

The business reputation of the organization is the difference between the purchase price paid by the seller when purchasing an enterprise as a property complex (as a whole or part of it), and the sum of all assets and obligations under accounting balance At the date of its purchase (acquisition).

The object of intangible assets is a positive business reputation, which is considered as an allowance for the price paid by the buyer in anticipation of future economic benefits in connection with the unidentified asset acquired. A positive business reputation should be taken into account as a separate inventory of intangible assets.

Negative business reputation is considered as a discount from the price provided by the Buyer due to the lack of factors for the availability of stable buyers, quality reputation, marketing and sales skills, business ties, management experience, staff qualifications, etc.

Negative business reputation for intangible assets does not apply and is taken into account in the full amount as financial results Organizations as other income.

In accounting, the costs of purchasing an enterprise as a property complex are reflected in the debit of account 08 "Investments in non-current assets".

The amount to be paid to the seller of the enterprise is recorded:

Debit sch. 08-5 "Acquisition of intangible assets"

Credit account. 60 "Calculations with suppliers and contractors."

The amount of debt included in the property complex and translated on the buyer of the enterprise is recorded:

Debit sch. 08 "Investments in non-current assets", subaccount 5 "Acquisition of intangible assets"

Credit account. 60 "Calculations with suppliers and contractors"

Credit account. 66 "Calculations for short-term loans and loans"

Credit account. 67 "Calculations on long-term loans and loans"

Credit account. 76 "Calculations with different debtors and creditors"

The amount of VAT filed by the company's seller is recorded in accounting:

Debit sch. 19 "Value Added Tax on Acquired Values", subaccount 2 "Value Added Tax for Intangible Asset"

Credit account 68 "Calculations for taxes and fees".

After state registration of ownership of the enterprise, certain types of property included in the property complex are made to accounting on the relevant balance sheet accounts in force of accounting rules. At the same time they make a record:

Debit sch. 01 "Fixed assets"

Debit sch. 20 "Basic Production"

Debit sch. 10 "Materials"

Debit sch. 43 "Finished products"

Debit sch. 58 " Financial investments»

The amount of VAT specified in the consolidated invoice invoice company, the buyer's organization has the right to take to deduct in the general order after taking into account all types of property included in the property complex (clause 4 of Article 158, paragraphs. 1 of paragraph 2 of Art. 171, p. 1 Art. 172 Tax Code RF). At the same time they make a record:

Debit sch. 68 "Calculations for taxes and fees"

Credit account. 19 "Value Added Tax on Acquired Values", subaccount 2 "Value Added Tax on Acquired Intangible Asset".

Positive business reputation is included in the composition of intangible assets with a record:

Debit sch. 04 "Intangible assets"

Credit account. 08 "Investments in non-current assets", subaccount 5 "Acquisition of intangible assets".

According to paragraph 44 of PBU 14/2007, the acquired business reputation is amortized for twenty years (but no more than the period of the organization). Depreciation deductions for positive business reputation are determined linear way, that is, based on the actual (initial) value of the intangible asset evenly within 240 months (20 years).

The amount by the accrued depreciation organization on a positive business reputation since the first day of the month following the month of adoption of intangible assets in the form of a business reputation for accounting is included in the organization's expenses on ordinary activities (PP. 33, 31 PBU 14/2007, PP . 5, 16 Accounting Regulations "organization expenses" of PBU 10/99, approved by the Order of the Ministry of Finance of Russia of 06.05.1999 No. 33N).

In order to tax profit, the buyer's expenses for the acquisition as part of the enterprise as a property complex of assets and property rights recognize their value determined by the transfer act (paragraph 5 of Art. 268.1 of the Tax Code of the Russian Federation).

The magnitude of the cost of buying an enterprise as a property complex over the cost of it pure assets (Assets minus obligations) determined by the transfer act should be considered as a premium to the price paid by the buyer in anticipation of future economic benefits. The specified surcharge, paid by the buyer of the enterprise as a property complex, is recognized as expense evenly for five years since the month following the month of state registration of the ownership of the buyer to the enterprise as a property complex (para. 1, 2 p. 1, paragraph 2, PP. 1, paragraph 3 of Art. 268.1 NK RF).

Example

The sale price of an enterprise (without VAT) is 7,000,000 rubles, the carrying amount of assets - 10,000,000 rubles, and accounts payableincluded in the property complex - 5,000,000 rubles. According to the consolidated invoice invoice for the company, the amount of VAT payable in addition to the price of the enterprise is 1,500,000 rubles. Assets of the enterprise consist of fixed assets, material and inventory, incomplete production, the rights of claims, financial investments.

Let us make accounting wiring:

No. p / p			Correspondence bills		Amount, rub.
		Reflect the cost of purchasing an enterprise as a property complex (in the amount of contract price)
		The costs of purchasing an enterprise as a property complex in the amount of debt translated by the Buyer are reflected.
		Sales of the company (7,000,000 + 1,500,000)
		At the date of state registration right property ownership
		Adopted to deduct the amount of VAT filed by the seller
		Positive business reputation taken into account as part of intangible assets
		For 20 years accrual depreciation
	Accrued depreciation on the object of intangible assets (2,000,000 / 240)

As noted, a negative business reputation should be considered as a discount with the price provided by the Buyer due to the lack of factors for the availability of stable buyers, the reputation of quality, marketing and sales skills, business relationships, management experience, staff qualifications, etc. Negative business reputation in Complete amount refers to other income (PP. 43, 45 PBU 14/2007) Recording:

Debit sch. 08 "Investments in non-current assets"

Credit account. 91 "Other income and expenses", subaccount 1 "Other income"

In order to tax profit, the value of exceeding the cost of net assets of the enterprise (assets less than obligations), determined by the transfer act, over the price of its purchase is considered as a discount from the price provided by the Buyer due to the lack of factors for the availability of stable buyers, quality reputation, marketing and marketing skills , business relationships, management experience, staff qualifications level and taking into account other factors. This discount is recognized as an income of the buyer of the enterprise as a property complex in which there was a state registration of the transfer of ownership of an enterprise (paragraph 1, 3 of paragraph 1, paragraph 2, paragraph 2 of paragraph 3 of Art. 268.1 of the Tax Code of the Russian Federation).

Example

The sale price of an enterprise (without VAT) is 7,000,000 rubles, the carrying amount of assets - 10,000,000 rubles, and payables included in the property complex - 2,000,000 rubles. According to the consolidated invoice invoice company, the amount of VAT payable in addition to the price of the enterprise is 1,067,500 rubles. Assets of the enterprise consist of fixed assets, material and inventory, incomplete production, the rights of claims, financial investments.

No. p / p		Correspondence bills		Amount, rub.
	Reflect the cost of purchasing an enterprise as a property complex (in terms of contract price)
	Reflect the cost of acquiring an enterprise as a property complex (in terms of debts translated by the buyer)
	Reflects the amount of VAT filed by the company's seller
	The company's seller was paid (7,000,000 + 1,067,500)
At the date of state registration of ownership of the enterprise
	Separate types of property that make up the property complex
	Adopted to deduct the amount of VAT, adopted to deduct the amount of VAT,
	Negative business reputation taken into account as part of the organization's other income

4.4. Accounting Depreciation of intangible assets

The order and methods of accrualing the depreciation of intangible assets are governed by the standards of PBU 14/2007.

In order to accrue the depreciation of PBU 14/2007, intangible assets for intangible assets with a certain useful life and intangible assets with an indefinite useful life are used.

The cost of intangible assets for a certain useful life is repaid by depreciation during their useful life.

According to intangible assets with an indefinite useful life, depreciation is not charged.

The useful life is established by the organization when making intangible assets to accounting.

Determination of the useful life of intangible assets is made on the basis of:

• the term of the patent, testimony and other restrictions on the use of intellectual property facilities under the legislation of the Russian Federation;
• the expected use of this object during which the organization may receive economic benefits (income).

The legislation of the Russian Federation established the following deadlines for the action of security documents on intellectual property facilities:

• patent for the invention - 20 years;
• certificates for a utility model - 5 years;
• patent for industrial sample - 10 years,
• certificates for a trademark, service sign, the name of the place of origin of the goods - 10 years.

For individual groups of intangible assets, useful life is determined based on the amount of products or a different natural indicator of the scope of work expected to obtain this object.

The useful life of intangible assets cannot exceed the period of activity of the organization.

Useful use is expressed in months during which the organization involves using an intangible asset in order to obtain economic benefits (or for use in activities aimed at achieving the objectives of creating a non-commercial organization).

For certain types of intangible assets, useful life can be determined based on the amount of products or other natural scope of work expected to obtain as a result of the use of assets of this species.

Intangible assets for which it is impossible to reliably determine the useful life, is considered intangible assets with an indefinite useful life.

Depreciation on intangible assets is beginning to be charged from the first day of the month following the month of their adoption to accounting accounting, and accrue to full repayment The initial value of the object or either the disposal of this object in connection with the concession (loss) by the organization of exclusive rights to the results of intellectual activity.

The accrual of depreciation deductions for intangible assets ceases from the first day of the month following the month of full repayment of the value of this object or write off this object with accounting.

During the entire usefulness of use, depreciation can not be suspended in any cases regardless of the results of the organization's activities and is reflected in the accounting records of the reporting period to which it applies.

For any method of depreciation calculation during the reporting year, depreciation deductions are charged monthly in the amount of 1/12 annual sum.

With a linear method, the annual amount of depreciation deductions is determined by multiplying the initial value to the rate of annual depreciation. An annual depreciation rate is calculated as a ratio of 100% by means of the useful use of an object of intangible assets.

Example

The organization has acquired an exceptional right to computer program. The initial cost of the object is 159 360 rubles. The term of useful use of exclusive right to a computer program for 4 years. The annual rate of depreciation will be

N \u003d 100%: 4 years \u003d 25%

The annual depreciation amount will be

(159 360 rub. X 25%): 100% \u003d 39 840 rub.

The monthly amount of depreciation deductions during the entire use of the object of intangible assets will be

(39 840 rubles: 12 months) \u003d 3320 rubles.

With the method of reduced residue, the annual depreciation amount is calculated by applying the depreciation rate to the residual value as of the beginning of each reporting year.

If, to calculate the amount of depreciation of the specified exclusive right to a computer program, the method of reduced residue is used, then depreciation amounts by year will be:

In just 4 years of operation, 108,937.5 rubles are accrued. Depreciation, residual cost after the expiration of useful use is 50,422 rubles. The procedure for the write-off of this amount is not regulated by regulatory documents.

With the method of debiting the value in proportion to the volume of products (work), the accrual of depreciation deductions is made on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the intangible asset and the intended volume of products (works) for the entire usefulness of the intangible asset.

Example

The organization acquired an object of intangible assets in the initial value of 160,000 rubles. The useful life of the facility established by the organization is 4 years. During this period, the estimated production output is 400 units.

The actual production of products during the useful use was:

1st year - 20th.;

2nd year - 50 units;

3rd year - 170 units;

4th year - 160 units.

To calculate the amount of depreciation, calculate the rate of depreciation on one product: 160,000: 400 units. \u003d 400 rubles. In accordance with this rate, the amount accrued by the years depreciation will be:

To summarize information on depreciation accumulated during the use of intangible assets, a passive account 05 "Depreciation of intangible assets" is used in accounting.

The loan of account 05 reflects the amounts of depreciation accrued by intangible assets of the organization. The debit of account 05 reflects the write-off of depreciation on the Intangible assets retired from the organization. Account balance 05 Credit, shows the amount of accrued depreciation by intangible assets available in the organization.

Analytical accounting in account 05 "Depreciation of intangible assets" is conducted, according to individual inventory objects of intangible assets. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on depreciation of intangible assets necessary to manage the organization and accounting reporting.

Depreciation of intangible assets is one of the elements of indirect costs. When depreciation on intangible assets of industrial purposes on the amount of accrued depreciation increases the amount of indirect production coststhat is reflected in the debit of active accounting accounts for production costs - 23 " Auxiliary production", 25" general production costs ", 26" general expenses ".

At the same time, the monthly accrued amounts of depreciation of intangible assets are included in the production costs of the record:

Debit sch. 23 "Auxiliary Production"

Debit sch. 25 "Objective costs"

Debit sch. 26 "Commonwealth"

Credit account. 05 "Amortization of intangible assets."

For tax purposes, the procedure for accrual depreciation of intangible assets from January 1, 2002 is regulated by ch. 25 NK RF. For intangible assets, as well as for fixed assets, the use of two depreciation methods are allowed: a linear method and nonlinear method.

4.5. Documentary and accounting for the disposal of intangible assets

In accordance with paragraph 24 of PBU 14/2007, the disposal and write-off of intangible assets may occur in the following cases:

• termination of the term of the organization's right to the result of intellectual activity or means of individualization;
• transmissions under the agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization;
• transition of exclusive right to other persons without the contract (including in the order of universal succession and when adding a penalty for this intangible asset);
• termination due to moral wear;
• transmission in the form of a contribution to the authorized (share) capital (fund) of another organization, unit trust;
• transmissions under the contract of exchange, donation;
• contribution to the contribution under the agreement on joint activities;
• identifying shortages of assets when they are inventory;
• in other cases.

The disposal of each object of intangible assets is issued as an act of receiving and transmission or act on their write-off.

When removing the object of intangible assets, the sum of the accumulated depreciation is initially written off:

and then the residual value calculated as the difference between the initial cost and depreciation:

Credit account. 04 "Intangible assets".

The order of further accounting depends on the direction of the disposal of the object of intangible assets.

According to paragraph 35 of PBU 14/2007, income and expenses from writing off intangible assets are reflected in accounting in the reporting period to which they relate. Incomes and expenses from write-off intangible assets refer to the financial results of the organization as other income and expenses, unless otherwise established by regulatory legal acts Accounting.

4.5.1. Accounting for the disposal and write-off of intangible assets due to the expiration of the term of use or due to unsuitability

The disposal of intangible assets and their write-off occurs mainly as a result of the expiration of their useful use and if they are completely amortized.

Before writing off the object of intangible assets, the organization should determine that its further use is impossible. For this, the commission is created by the Commission. The Commission establishes the reasons for the write-off of the facility (moral wear, withdrawal from the production of products for which it was used, termination of this type of activity, etc.). At the same time, the act in an arbitrary form is drawn up, which is signed by the members of the Commission and is approved by the head.

The actual act on the write-off of the object of intangible assets is transmitted to the accounting department, where on its basis in the inventory card in the form of NMA-1 is made a mark on writing off the object. In this case, the organization, as a rule, receives a loss, which refers to other expenses.

Example

In connection with the moral wear, the organization writes off the object of intangible assets in the initial value of 96,000 rubles. The amount of depreciation by the time of write-off was 88,000 rubles. According to the accounting policy, depreciation for this object with its accrual was reflected in the account 05 "Depreciation of intangible assets"

Let us make accounting wiring:

4.5.2. Accounting for the disposal of intangible assets with their concession (sale)

The main documents confirming the sale of intangible assets and employees for reflection in accounting are:

• contract of sale;
• agreement of exclusive rights to use intellectual or industrial property;
• treaty concessions of a trademark or service sign. The last two transactions are subject to registration in the State Patent Office of the Russian Federation;
• invoice for the sold object of intangible assets;
• card accounting of intangible assets in form No. NMA-1 indicating the reason for the disposal of the object of intangible assets.

When selling intangible assets, the sale price is determined by agreement of the parties (seller and buyer). The market price of the sold object of intangible assets should include the amount of VAT, since the sale of intangible asset facilities is subject to value-added tax

With a concession (sale) of exceptional rights to the results of intellectual activity, the following accounting records are drawn up:

Debit sch. 62 "Calculations with buyers and customers"

Credit account. 91-1 "Other income"

- for the sales value under the concession agreement;

Debit sch. 91-2 "Other expenses"

Credit account. 68 "Calculations for taxes and fees", subaccount "Calculations on VAT"

- in the amount of value added tax, calculated on the basis of the sales value;

Debit sch. 91-2 "Other expenses"

Credit account. 04 "Intangible assets"

- for the residual value of intangible assets transferred to the buyer;

Debit sch. 91-2 "Other expenses"

Credit account. 76 "Calculations with different debtors and creditors"

- on the amount of expenses related to the disposal of intangible assets (remuneration to intermediaries, the duty for registration of the concession contract, if its payment by the Seller is provided for in the contract, etc.);

Debit. sch. 91-9 "Salo of other income and expenses"

Credit account. 99 "Profits and losses"

- in the amount of profits from concessions (sales);

Debit sch. 99 "Profits and losses"

Credit account. 91-9 "Salo of other income and expenses"

- in the amount of a loss of concessions (sales).

Example

The organization sold the exclusive right to the industrial sample, the initial value of which is 190,000 rubles. The amount of depreciation accumulated on the account 05 "Depreciation of intangible assets" by the time of sale amounted to 50,000 rubles. According to the contract with the buyer, the price of sale is 177,000 rubles, including VAT - 27,000 rubles.

Let us make accounting wiring:

No. p / p	Content of economic operations	Correspondence bills		Amount, rub.
	The buyer is brought to the buyer for the exclusive right to industrial sample
	Accrued to VAT budget
	The depreciation accrued on the NMA sold
	The residual value of the retired NMA object is written off.
	Determined financial result (loss) from the write-off of the NMA object

4.5.3. Accounting for the disposal of intangible assets when transferring them to the contribution to the authorized capital

In accordance with paragraph 3 of PBU 10/99, deposits (including intangible assets) in authorized (share) capital of other organizations are not recognized by the costs of the organization. The transfer of intangible assets to the authorized (share) capital of another organization is one of the types of financial investments of the organization designed to receive income from participation in the form of dividends.

The main documents confirming the transmission of the object of intangible assets to the authorized capital of another organization and the basis for reflecting in accounting are:

• the decision of the General Assembly of the founders and the Constituent Agreement, which reflects the monetary assessment of the object of intangible assets introduced by the founders to the contribution to the authorized capital of the organization;
• act of the disposal of the object of intangible assets;
• card accounting of intangible assets (form No. NMA-1) indicating the reason for the disposal of the NMA object.

In accounting accounts, the disposal of intangible assets as a contribution to the authorized capital of other organizations is reflected in the manner similar to the disposal of fixed assets for this reason. At the same time, their initial cost and depreciation deductions are made. The cost of such intangible assets in the assessment agreed by the founders is made to accounting in equity financial investments in account 58 "Financial investments", subaccount 1 "PAI and stock". The arising differences between the agreed and residual value of intangible assets are taken into account as part of operating income or expenses in 91 "Other income and expenses". Operations for the transfer of property to the authorized capital are not subject to value added tax.

The disposal of intangible assets as a contribution to the authorized capital in accounting is reflected by the records:

Debit sch. 58-1 "PAI and stock"

Credit account. 76 "Calculations with different debtors and creditors"

- on the sum of debt on the contribution to the authorized capital, equal to the agreed value of intangible assets;

Credit account. 04 "Intangible assets"

- on the sum of the residual value of the intangible assets transmitted and repayment of debt on the deposit;

Debit sch. 76 "Calculations with different debtors and creditors"

Credit account. 91-1 "Other income"

- in the amount of exceeding the agreed value above the residual value of intangible assets transmitted;

Debit sch. 91-2 "Other expenses"

Credit 76 "Calculations with different debtors and creditors"

- in the amount of exceeding the residual value over the agreed value of the intangible assets transmitted;

Debit sch. 91-2 "Other expenses"

Credit 76 "Calculations with different debtors and creditors"

the amount of expenses related to the disposal of intangible assets (duty for registration of the concession of exclusive rights, etc.).

The financial result is determined and reflected in the general order.

In accordance with paragraph 3 of Art. 270 Tax Code of the Russian Federation, the organization's expenses, including in the form of a contribution to the authorized (share) capital of another organization, relate to expenses not taken into account in order to tax return.

For tax accounting purposes in the transfer of property to the authorized (share) capital, the contribution of the transmitting party should be assessed at the cost of property taken into account in the tax accounting of the transmittee.

At the same time, the objects of intangible assets transmitted as a contribution to the authorized (share) capital for tax purposes should be taken into account at their residual value, which is determined according to tax accounting data from the transmitting party.

In the same assessment, property is taken into account in the tax accounting from the receiving party, the cost of which must be confirmed documented.

Since the operations on the transfer of property at the expense of the contribution to the authorized (share) capital of another organization are not recognized as a value added tax object, the amounts of VAT paid for such property are not subject to deduction.

Example

The organization acquired an object of intangible assets at a price of 59,000 rubles, including VAT - 9000 rubles. The object was not used in production, the depreciation on it was not charged, and immediately after his adoption, it was transferred to the authorized capital of another organization.

Let us make accounting wiring:

No. p / p	Content of economic operations	Correspondence bills		Amount, rub.
		Debit	Credit
	Made pay for the NMA object (including VAT)
	VAT amount submitted by the seller is taken into account in the value of the acquired NMA facility
	Reflected the transfer of the NMA object to the deposit in the authorized capital of another organization in the amount of its residual value (equal to this case the initial value of the NMA object)

If the organization transmits an object of intangible assets, which was previously used in production purposes or for managerial needs, its value for tax accounting is made equal to the residual value of the object. In these cases, since the object of intangible assets until the transfer was used in production purposes, depreciation was charged on it, and VAT paid to the seller was charged after the adoption of the object of intangible assets to account. In accordance with paragraph 3 of Art. 170 of the Tax Code of the Russian Federation in the event of the transmission of such an intangible assets to the authorized capital of another organization, the transmitting organization should restore the amount of VAT previously submitted to the budget to deduct. In relation to intangible assets, the transmission organization VAT is subject to recovery in the amount of proportional to the residual value of the intangible assets transmitted.

Restored VAT amounts should increase the amount of tax payable to the budget by the transmitting organization.

The restoration of the amount of VAT is made by the transmitting organization in that tax period in which intangible assets were transferred to another organization as a contribution to the authorized (share) capital.

The host organization of VAT, restored by the transmitting party, is not included in the cost of intangible assets and are subject to tax deduction. For this purpose, the amount of VAT restored by the transmitting organization should be indicated in the documents that the transmission of these intangible assets are issued.

Example

The organization reports another organization as a contribution to the authorized capital of intangible assets, which was previously acquired for a fee for production goals. The initial cost of the transmitted object of intangible assets is 50,000 rubles. VAT in the amount of 9000 rubles. After the adoption of the facility to account was presented to deduct in the full amount.

The useful life of the facility is 4 years. Until the transfer, the object of intangible assets one year was used in production. During the operation of the object, depreciation in the amount of 12,500 rubles was accrued in a linear way.

Since the residual value of the object of intangible assets at the time of its transfer to the contribution to the authorized capital of another organization is 37,500 rubles. (50 000 rub. - 12 500 rubles), or 75% of its initial cost, it is necessary to restore the previously presented to deduct VAT in the amount of 6750 rubles. (9000 rubles. X 75%).

Let us make accounting wiring:

No. p / p	Content of economic operations	Correspondence bills		Amount, rub.
		Debit	Credit
Operations reflected in the adoption of the NMA object account
	Reflects the cost of the acquired NMA object according to the settlement documents of the Seller (excluding VAT)
	Reflects the amount of VAT filed by the Seller of the NMA facility
	Made pay for the NMA object (including VAT)
	NMA facility adopted to account at the initial cost
	The amount of VAT paid for the NMMA adopted on account
Operations reflected in the process of using the NMA facility in production
	The amount of depreciation of the NMA object is reflected (depreciation is charged monthly from the moment of the adoption of the NMA object to account until the moment of its transfer to the authorized capital of another organization)
Operations reflected in the transfer of the NMA object to the authorized capital
	VAT is restored in the amount proportional to the residual value of the transmitted NMA object (string)
	Restored VAT sum paid to the budget
	Reflects the debt on the contribution to the authorized capital of another organization on the value of the residual value of the transmitted object of the NMA
	Reflects the transfer of the NMA object to the deposit in the authorized capital of another organization in the amount of its residual value
	Reflected on the basis of documents transfer the amount of the recovered VAT host organization

4.5.4. Accounting for the disposal of intangible assets when they are gratuitous

With gratuitous transfer of property between the transmitting organization and the host organization, a donation agreement must be compiled.

Primary documents confirming the disposal of the object of intangible assets when they are gratuitous and serving the basis for reflecting in accounting, are:

• an act of disposal of an object with an application of the contract of donation and a written communication (Avizo) of the host organization about adopting to accounting of this object;
• invoice for free transmitted object.

If the object is gratuitous, the wiring is made up with similar wiring, reflecting the sale of intangible assets facilities, with the exception of the first posting, since there is no revenue at gratuitous transmission. VAT at gratuitous transmission is calculated on the basis of the market value of intangible assets. Financial results are always loss with a financial result.

The tax legislation establishes that the loss from the gratuitous transfer of the object of intangible assets does not reduce the taxable income tax base.

Example

The organization on the basis of the Darment Agreement transferred another organization the exclusive right to the object of intangible assets. The initial cost of the object is 180,000 rubles. Depreciation accumulated on account 05 "Depreciation of intangible assets" by the time of transmission - 70,000 rubles. The market value of the object is equal to its residual value.

Let us make accounting wiring:

No. p / p	Content of economic operations	Correspondence bills		Amount, rub.
		Debit	Credit
	The amount of depreciation accrued over the NMA object by the time of transmission is written off.
	The residual value was written free of charge transferred object NMA
	Accrued VAT from the market value of gratuitous transmitted NMA object
	Determined financial result (loss) from gratuitous transmission of the NMA object

4.6. Accounting for operations related to the provision of the right to use intangible assets

According to paragraph 37 of the PBU 14/2007, the rightholder organization may, on the basis of relevant contracts, provide other organizations the right to use the objects of intellectual property.

The rights to use intellectual property facilities (in addition to the right to use the name of the origin of the goods) are transferred under license agreements, according to copyright agreements for the transfer of non-exclusive rights, under the contracts of the commercial concession - franchising.

According to the license agreement, the patent holder (licensor) undertakes to grant the right to use the protected invention (utility model, industrial design) in the amount provided by the contract, to another person (license), and the latter assumes the obligation to make a licensant due to the payments contract and (or) to carry out others actions, provided for by the contract. Licensed contracts are subject to registration in Rospatent.

License can be two types:

• exceptional - when the licensee is transferred to the right to use the facility within the limits specified by the Agreement, with maintaining the right to use the right to its use in a part that is not transmitted to the Licensee;
• non-exclusive - when a licensor, providing a licensee the right to use the invention, a useful model or an industrial design, retains all rights confirmed by a patent, including to provide licenses to third parties.

The patent holder has the right to submit a statement of readiness to the Rospatent to provide any person to the right to use the invention, a useful model or an industrial sample (open license). Any person who expressed the desire to use the patented object to which the license is open, concludes an agreement on payments with a patent holder. Such an agreement is not licensed and registration is not subject to.

If the patent holder fails to conclude a license agreement, a person interested in the license may apply to the court with a claim to the patent holder about the provision of a forced non-exclusive license. The basis for such a claim should be the fact of non-use or insufficient use of the patented invention or an industrial sample by patent holder and persons who are transferred to them for 4 years (useful model - for 3 years) from the date of issuance of a patent, which leads to an insufficient proposal of the relevant goods or services. If the patent holder does not prove that the facts mentioned are due to respectful reasons, the court will decide on the provision of a compulsory license.

Under the agreement of the commercial concession, the user is provided for a remuneration for a period or without specifying the right to use a set of exclusive rights in business, including the right to brand name and (or) commercial designation of the copyright holder, for protected commercial information, as well as other The objects provided for by the contract are the objects of exceptional rights - a trademark, a service sign, etc.

In accordance with paragraph 38 of PBU 14/2006, intangible assets provided by the Organization-Rightholder (licensor) to use another user organization while maintaining the first organization of exceptional rights to the results of intellectual activity or the means of individualization are not written off and are subject to separate (on a separate subaccount) Reflecting in accounting from the Organization Organization (Licensor).

Accrual of depreciation on intangible assets facilities provided for use is made by the Rightholder Organization (Licensor).

Intangible assets obtained in use are taken into account by the user-user (licensee) on the off-balance account in the assessment adopted in the contract. For a plan of accounts, an off-balance sheet account for accounting for intangible assets obtained in use is not provided. However, according to the instructions for the application of the account plan, the organization can independently discover such an account.

The order of reflection in accounting for payments for the right to use the results of intellectual activity or individualization means depends on the terms of payment established in the contract. Possible two payment options:

• payment by periodic payments (royalties) during the entire period of use of intangible assets;
• payment of one-time remuneration (paustal payment).

If payment is made by periodic payments, then they are fully incorporated by the user-based organization (licensee) to the costs of the reporting period. In this case, the following entries are made on accounts accounts:

Debit sch. 012 "The received non-exclusive rights to the objects of intangible assets"

- on the value of intangible assets obtained in the use of intangible assessment adopted in the contract;

Debit sch. 26 "Commonwealth"

Credit account. 76 "Calculations with different debtors and creditors"

- in the amount of periodic payment for the right to use the object of intangible assets (without VAT);

Debit sch. 19 "VAT on acquired values"

Credit account. 76 "Calculations with different debtors and creditors"

- on the amount of VAT paid by the copyright holder.

Example

In accordance with the terms of the contract, the organization is paid quarterly for three years to pay the copyright holder in the amount of 23,600 rubles, including VAT - 3600 rubles.

Let us make accounting wiring:

No. p / p	Content of economic operations	Correspondence bills		Amount, rub.
		Debit	Credit
	Adopted into accounting non-exclusive right to use software Product
	Debt reflects the rightholder in the amount of a periodic payment for the right to use a software product (excluding VAT)
	The amount of VAT is reflected, payable to the copyright holder
	Listed the next payment to the rightholder for the right to use the software product

If payments for the granted right to use intellectual property facilities are made in the form of a fixed one-time payment, then they are reflected by the user-user (licensee) as expenses of future periods (according to the debit of account 97 "Expenditures of future periods") and are subject to debiting during the term of the contract.

Example

The organization has acquired in a treaty non-exclusive rights to use the database for a period of three years. Payment for the use of a database for the period of action of the contract was established in the amount of 131,688 rubles, including VAT - 20,088 rubles. Payment under the contract is made by a one-time payment.

Let us make accounting wiring:

No. p / p	Content of economic operations	Correspondence bills		Amount, rub.
		Debit	Credit
	Reflects debt to the rightholder under the contract for the entire period of its action (without VAT)
	Reflected the amount of VAT, payable to the rightholder for the entire period of the contract
	Listed in repayment of debt to the copyright holder
	Budget is brought to the deduction of VAT paid by the copyright holder
	Included in the reporting month to current expenses part of the payment made by the copyright holder (111,600 rubles: 36 months)

4.7. Accounting for revaluation of intangible assets

As noted, according to paragraph 16 of PBU 14/2007, the actual (initial) cost of an intangible asset, according to which it is accepted for accounting, is not subject to change. Changes in the actual (initial) value of the intangible asset, according to which it is adopted to accounting, is allowed in cases of revaluation and impairment of intangible assets.

Thus, for accounting purposes, there is an opportunity after the receiving assessment of intangible assets, those. Changes in their actual (initial) cost according to the results of the revaluation of intangible assets.

With the revaluation of intangible assets, their rehabilitation cost is determined, reflecting the costs of reproduction of intangible assets in modern conditions (at the date of revaluation).

In accordance with paragraph 17 of PBU 14/2007, commercial organization It may not more often once a year (at the beginning of the reporting year), overestimate groups of homogeneous intangible assets at the current market value, determined solely according to the active market data of the specified intangible assets. The decision on the revaluation of intangible assets of the organization is accepted independently and reflect it in their accounting policies. The organization, which made the decision on the revaluation of intangible assets, should take into account that in subsequent years it will have to produce their revaluation regularly that the cost of which they are reflected in the accounting statements did not differ significantly from the current market value. The results of revaluation are accepted when the accounting balance is generated at the beginning of the reporting year. The results of the revaluation are not included in the accounting balance of the previous reporting year, but are disclosed by the organization in explanatory note to the financial statements of the previous reporting year.

When reassessing recalculation is subject to the actual (initial) cost of intangible assets and the depreciation amount accrued by them by the time of revaluation.

As a result of the revaluation, intangible assets are either randomized and their value and the amount of depreciation accrued on them increase, or the amount of depreciation accrued on them is reduced at the same time.

You can make sure that the intangible assets that were not overestimated before, and intangible assets that were already revalued were previously revalued.

The order of reflection in the accounting of the results of the revaluation is determined by paragraph 20 and 21 of PBU 14/2007 and depends on whether the reassessment of intangible assets was carried out before or was carried out for the first time.

If intangible assets are responsible for the first time, then the sum of the non-material assets as a result of the revaluation refers to an increase in the extra capital of the organization, and an increase in depreciation is to reduce additional capital. The following entries are made:

Debit sch. 04 "Intangible assets"

Credit account. 83 " Extra capital»

On the amount of non-material assets;

Credit account. 05 "Amortization of intangible assets"

In the amount of increasing depreciation of the doomested intangible assets.

If intangible assets are charged for the first time, then the amount of markdown relates to a decrease in retained earnings (uncovered loss), and a decrease in depreciation is to increase retained earnings (uncovered loss). The following entries are made:

Debit sch. 84 "Retained earnings (uncovered loss)".

Credit account. 04 "Intangible assets"

In the amount of discrections of intangible assets;

Debit sch. 05 "Amortization of intangible assets"

Credit account. 84 "Retained earnings (uncovered loss)".

In the amount of reducing depreciation on discarded intangible assets.

If, as a result of the revaluation, intangible assets are welcing earlier, then the amount of the accommodation object of intangible assets, equal to the amount of its mark-up conducted in previous reporting periods and referred to a decrease in retained earnings (uncovered loss), refers to its increase, and the amount of depreciation increases - on Reducing retained earnings (uncovered loss).

If, as a result of the revaluation, intangible assets are discarded earlier, the amount of markdown of intangible assets objects to a decrease in the additional capital of the Organization formed by the amount of the reach of this facility conducted in previous reporting periods, and the reduction of depreciation amounts to an increase in extra capital.

Exceeding the summation of the object over the amount of its additional accrual in the additional capital of the organization as a result of the revaluation carried out in the previous reporting periods relates to a decrease in retained earnings (uncovered loss).

When removing the object of intangible assets, the amount of its completion is transferred from an additional capital of the Organization in retained earnings and in accounting is made posting:

Debit sch. 83 "Extension Capital"

Credit account. 84 "Retained earnings (uncovered loss".

4.8. Inventory of intangible assets

The inventory of intangible assets is carried out in accordance with the methodological instructions on the inventory of property and financial obligations, which should be applied, taking into account the decision of the State Statistics Committee of Russia of August 18, 1998 No. 88.

Inventory of intangible assets is carried out by inventory commissions with the obligatory participation of persons responsible for the safety of documents certifying the right of an organization for intangible assets.

Inventory of intangible assets you need to check:

• availability of documents confirming the rights of the organization for their use;
• the correctness and timeliness of the reflection of intangible assets in accounting.

Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory Inventory (Form Inv -1a).

Inventory inventory is compiled in two copies and is signed by the commission of the Commission and the person responsible for the safety of documents certifying the rights of the organization for intangible assets.

One copy is transmitted to the accounting department, and the second remains at the person responsible for the preservation of documents.

Prior to the start of the inventory from each person or a group of persons responsible for the safety of documents certifying the right to an organization for intangible assets, a receipt is taken. The display is included in the header part of the invo -1a.

When identifying intangible assets that are not reflected in accounting, the Commission must include them in the inventory inventory.

Inventory data comparison comparison with accounting data.

When identifying discrepancies, accurate statements are drawn up.

To reflect the results of the inventory of intangible assets, which revealed deviations from credentials, an accurate statement of the results of the inventory of fixed assets, intangible assets (form No. Inv-18) applies.

The accuratory statement is drawn up in two copies by an accountant, one of which is stored in accounting, the second is transferred to the person responsible for the safety of documents certifying the rights of the organization for intangible assets.

The inventory results should be reflected in the accounting and reporting of the month in which the inventory was completed, and on annual inventory - in the annual accounting report.

4.9. Intangible assets reporting

According to paragraph 30 of PBU 14/2000 in the financial statements, the initial cost and amount of accrued depreciation by types of intangible assets at the beginning and end of the reporting period, the cost of write-off and increment, other cases of the movement of intangible assets are reflected.

In the balance sheet information about the presence of intangible assets at the beginning and end of the reporting period is given in Section. 1 asset at the residual value.

Information on the presence and motion of intangible assets During the reporting year, in an assessment at the initial cost in the annual accounting report are presented in Section. 3 forms No. 5 of the annex to the accounting balance. In addition, in the certificate of section. 3 forms No. 5 provide data on depreciation on intangible assets at the beginning and end of the reporting period.

In the statistical reporting of Form No. 11, "Information on the presence and movement of fixed assets (funds) and other non-financial assets" provides data on the remains of intangible assets at the beginning and end of the reporting year.

All data can be obtained from the accounting registers of the accounting registers for the compilation of stipulated reporting on intangible assets.

conclusions

Intangible assets are part of non-current assets of the organization, their analytical and synthetic accounting is organized in accordance with the rules established by PBU 14/2007. Intangible assets are recorded in the assessment of the actual (initial) cost. The actual (initial) cost of intangible assets is determined in different ways, depending on the source of their receipt. The actual (initial) cost is determined at the time of adoption of intangible assets for accounting and remains unchanged during the entire period of their use in the organization. Accounting for research, experimental and technological work is carried out in accordance with PBU 17/02. Intangible assets provided by the Organization-Rightholder to use, the organization-right holder is not written off, and the organization-user is counted on the off-balance account. Intangible assets repaid their cost by accrualing depreciation.

The organizations independently choose the method of accrual of depreciation, accrue depreciation monthly and monthly include depreciation of intangible assets into the composition of production costs. The method of reflection in accounting depreciation of intangible assets of the organization is also chosen independently. When removing intangible assets, regardless of the reason for the accounting, reflects the associated costs and income and determine the financial result. Inventory of intangible assets, the results of intangible assets are carried out, the results of which are documented and reflected in accounting.

Questions for self-test

1. Give the definition of the concept of "intangible assets".
2. What intangible assets differ from fixed assets?
3. Under what conditions are assets taken to accounting as intangible assets?
4. How are intangible assets classified?
5. What types of estimates are used in accounting for intangible assets?
6. How is the actual (initial) cost of intangible assets depending on the methods of their receipt?
7. What documents are issued in accounting of operations on the movement of NMA?
8. What are the features of documentary registration of intangible assets?
9. What directions of intangible assets do you know?
10. What entries are reflected in the receipt of objects for each of the directions?
11. How reflected in accounting for VAT on acquired intangible assets?
12. In what cases intangible assets are considered to be created in the organization?
13. What is the specifics of the accounting of the organization's costs for the creation of intangible assets?
14. What depreciation methods for intangible assets are allowed to use in domestic practice?
15. What directions of the disposal of intangible assets can you be called and what entries are recorded in the accounts of the disposal of intangible assets for each of these directions?
16. Call the types of license agreements on which the rights to use intangible assets are transferred.
17. How is the transmission of non-exclusive rights to NMA?

Bibliography

1. Civil Code of the Russian Federation.
2. Regulation on accounting "Accounting for intangible assets". PBU 14/2007: App. Order of the Ministry of Finance of the Russian Federation of December 27, 2007 No. 153n.
3. Regulations on accounting "Accounting for expenditures on research, experimental and technological work (PBU 17/02), approved. Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n.
4. Accounting accounts financial accounting economic activity Organizations and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation of 31.10 2 000 No. 94N (taking into account subsequent changes and additions).
5. Methodical instructions on property inventory and financial liabilities: app. Order of the Ministry of Finance of the Russian Federation of 13.06.1995 No. 49.
6. Unified form primary accounting documentation According to the inventory results: app. Resolution of the State Statistics Committee of Russia of August 18, 1999 No. 88 (taking into account changes and additions).
7. Unified forms of primary accounting documentation on the accounting of intangible assets, utensils. Resolution of the State Statistics Committee of Russia of 10/30/1997 No. 71a (taking into account subsequent changes and additions).
8. Law of the Russian Federation of September 23, 1992 No. 3523-1 "On the legal protection of programs for electronic computing machines and databases" (taking into account subsequent changes and additions).
9. Law of the Russian Federation of September 23, 1992 No. 3526-1 "On the legal protection of topologies of integrated circuits" (taking into account subsequent changes and additions).
10. Patent Law of the Russian Federation of September 23, 1992 No. 3517-1 (taking into account subsequent changes and additions).
11. Law of the Russian Federation of September 23, 1992 No. 3520-1 "On trademarks, maintenance signs and names of the origin of goods" (taking into account subsequent changes and additions).
12. Law of the Russian Federation of 06.08.1993 No. 5605-1 "On breeding achievements".
13. Yerofeyeva V.A., Klushhanseva G.V., Kemer V.B. Accounting with tax elements: textbook. St. Petersburg: Publisher "Legal Center Press", 2007.
14. Kamorjanova N.A., Kartashova I.V. Accounting Financial Accounting: SPb.: Peter, 2009.
15. Klimova M.A. Amortized property: fixed assets and intangible assets. Tax Bulletin, 2007.
16. Kamycheanov P.I., Kamycheanov A.P. Accounting Financial Accounting: Textbook. M.: Omega-L, 2005.
17. Kondrakov N.P. Accounting: Tutorial. M.: Infa-M, 2006.
18. Tumasyan R.Z. Accounting: studies. pos. M.: Omega-L, 2006.
19. Financial accounting: textbook / ed. prof. V.G. Hetman. M.: Finance and Statistics, 2008.

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Presentations

Presentation name	annotation

Depreciation of the NMU depreciation;

Concept, types and assessment of NMA;

Synthetic accounting of the absorption of the OS;

Methods for accrualing OS depreciation;

The concept of wear and depreciation;

Synthetic accounting of the OS;

Analytical accounting of the OS;

OS movement documents;

The concept, species and evaluation of the OS;

Accounting for the receipt and disposal of intangible assets. Methods for repaying the value of intangible assets.

Accounting for repair of fixed assets. Meeting methods.

Accounting depreciation of fixed assets. Methods for calculating depreciation.

Accounting for the disposal of fixed assets. Determination of financial results from the disposal of fixed assets.

Accounting for fixed assets. Formation of the cost of objects depending on the sources.

Synthetic and analytical accounting of fixed assets.

Fixed assets, their composition and classification.

2. Evaluation of fixed assets. PBU 6/01 "Accounting for fixed assets."

8. Intangible assets, their composition, characteristics and evaluation. PBU 14/2000.

Topic 14. Accounting for fixed assets and NMA

The concept, species and assessment of the OS

Fixed facilities are the means of labor used in the production of many times with a useful life of more than 12 months and having a cost of more than 100 minimum wages that are not intended for sale and revenue.

OS classification:

1. By type:

1.1. buildings, land, land use objects;

1.2. facilities;

1.3. gear devices;

1.4. Machines and equipment, including:

Power machines and equipment;

Working machinery and equipment;

measuring and regulating devices, laboratory equipment;

computing equipment;

Other cars and equipment;

1.5. vehicles;

1.6. tool;

1.7. Production inventory and accessories;

1.8. economic inventory;

1.9. working and productive livestock;

1.10. Perennial plantings;

1.11. Capital costs of improving land;

1.12. Other OS.

2. For purpose happens:

Production (machines, machines, tools, computing equipment), i.e. related to the production process;

Unproductive (clubs, stadiums, kindergartens) do not participate in the production process, but are used for cultural and domestic needs.

OS estimation methods:

The initial value is made up of the amount of the actual costs of their acquisition, construction, delivery and installation without VAT.

The residual value is formed by reducing the initial (restorative) cost to the amount of accrued depreciation.

Replacement cost is the cost after reconstruction, modernization and revaluation.

According to PBU 6/01 in accounting, OS are taken at the initial cost, and in the balance sheet they are reflected in the residual.

OS movement documents

The acceptance of the OS account is drawn up with an act (invoice) of the OS acceptance, after all the acquisition costs are formed. Analytical accounting of the OS is carried out on inventory cards opened on each inventory facility. The movement of the OS from one workshop to another within one organization is drawn up by an act-on the internal movement of the OS. OS liquidation is drawn up with an act to write-off OS. Based on the Act in accounting, the date of disposal and the number of the act is noted in the inventory card.

Analytical accounting of the OS.

OS accounting is organized by classification groups in the context of inventory objects. An inventory object is considered a complete device or a complex of objects with all devices belonging to this object.

To ensure control over the safety of the OS, each inventory is assigned to the inventory number:

on buildings - from 001 to 099;

on structures - from 100 to 199;

According to the transfer devices - from 200 to 299, etc.

Assigned inventory number is affixed at the facility and primary documents and maintained for the entire period of stay at this enterprise. In the event of the disposal of the OS, the inventory number is repeated not assigned to the newly received objects.

Synthetic accounting of fixed assets

Score 01 "Fixed assets" is intended to obtain information on the presence and movement of their own OS, the account of the active inventory, the balance debit shows the PST or in the ethnic OS, the OBD is their receipt, the OBC is the disposal of objects.

The account 02 "depreciation of fixed assets" is passive, balance reflects the amount of accrued depreciation at the beginning of the month, which is the width of the wear in the event of the disposal of the OS, the OBC is credited.

Account 08 "Investments in non-current assets" active, calculation. Balance reflects the cost of incomplete construction and other acquisitions. OBD - actual costs included in PST, OBC - commissioning according to PST.

Score 91 "Other income and expenses" is used to account for the disposal and liquidation of the OS. The debit reflects all costs, and on credit - revenues obtained as a result of liquidation (wear, revenue, spare parts, materials). To identify the financial result, the turnover is compared between themselves and the profit or loss is displayed.

The purchase of the OS is drawn up by wiring:

Depositors contributed to deposits in the Criminal Code - 08/75.1. - at a contractual cost;

Purchase OS - 08 / 60.76 - Tax price, 19 / 60.76 - VAT sum;

With the gratuitous receipt of the OS - 08 / 98.2 "Gradual arrivals" at market value;

adoption of unaccounted objects - 01/91 at market value;

When conducting revaluation: 01/83 - the amount of IAC, 83/02 is the amount of depreciation;

OS proceed from capital construction - 08/10,60,76,70,69,23 - by the amount of actually produced costs;

Commissioning is reflected in the wiring - 01/08 - at the initial value.

The disposal of the OS occurs when:

Complete wear - 02/01,

implementation - 91/01, 02/91,

with a gratuitous transmission - 91 / 01- OST, 02/91 - the amount of wear,

In short - 94/01 - OST, 02/01 - wear,

With natural disasters - 99 / 01- on OST, 02/01,

When grade OS - 83/01, 02/83

Accounting depreciation of fixed assets.

Worn is a value indicator of the loss of technical and economic properties due to the impact of external factors ( environment) or scientific and technological progress.

Transfer of the cost of fixed assets for the cost finished products called depreciation. The accumulation is achieved due to the inclusion in the costs of production amounts of deductions, which are called depreciation.

The dimensions that are set as a percentage of the Balance value of the OS and are called depreciation standards. The rate of depreciation deductions is calculated, based on the useful life, and is expressed as a percentage: we \u003d 100 / TSL, where TSL is the useful life of the object; We are the rate of depreciation.

Depreciation is calculated monthly for each OS object. According to the newly received facilities, the depreciation is charged from the first day of the month following the month of receipt; And on disposal objects - ends from the month following the disposal.

Methods of depreciation

linear way;

a method of reduced residue;

a way to write off the cost of the number of years of useful use;

The way to write off the cost is proportional to the volume of products.

The annual depreciation amount is determined by:

1) with a linear method on the basis of initial cost (PST) and depreciation norms:

2) with the method of reduced residue - based on the residual value (OST) and the rate of depreciation, taking into account the acceleration coefficient (K):

3) When debiting the cost in proportion to the amount of the number of years of service life, the number of years remaining until the service life is taken in the number, and in the denominator - the amount of the number of useful life:

4) Depending on the volume of products manufactured in the numerator, the production of the reporting period is taken, and in the denominator - the estimated volume for the entire period of use:

The calculation of the depreciation is made in the developing table No. 6 "Calculation of the depreciation of the OS and the order-order No. 13 on the basis of acts, tables, certificates.

To account for depreciation deductions, an account 02 is used, which takes place for the corresponding amounts. The balance of credit reflects the amount of the accrued depreciation of the enterprise OS and shows the degree of their worn. The debit turnover is the write-off of the previously accrued depreciation due to the disposal of the object, the loan turnover is the amount of accrued depreciation for reporting period In correspondence with production accounts:

20/02 - accrual of depreciation by main production;

23/02 - on the auxiliary workshops;

25/02 - on buildings and equipment of the workshop;

26/02 - on the plant management OS;

02/01 - Disposure of depreciation for disposable objects.

Concept, species and assessment of NMA

Under the intangible assets (NMA), assets that do not have a real form, which have a cost used for a long time (more than 1 year) and revenue.

The NMA includes:

1. Intellectual property objects:

right for invention, industrial sample, model;

right to trademark and service sign;

the right to selection achievements;

2. Organizational expenses - the costs associated with the formation (registration) of the organization (registration of constituent documents, fees for consultation, registration fees);

3. Business reputation is an excess current price Organizations on the book value of its assets and obligations. Business reputation is positive and negative

In accounting, NMA is recorded at the initial cost, and in the balance sheet at the residual value.

The initial value is determined by:

At the applying department in the form of a deposit in the Criminal Procedure;

According to the actual costs - when acquiring for a fee of legal entities and individuals;

at market value - upon receipt of free;

at the cost of exchanged property - with barter;

At the cost of manufacture - produced by the organization itself.

The residual cost is the difference between the initial cost and accrued depreciation on the NMA.

Depreciation of the NMU depreciation

The cost of NMA is repaid by depreciation during their useful use. The term of useful use is established by the term of the contract, the right to use a patent; The company independently establishes the service life; If it is impossible to determine the service life, it is set per 20 years, but no more than the service life of the organization.

Depreciation is charged in the following ways:

linear method, based on the calculated rules;

Write-off value is proportional to the volume of issued products;

The method of reduced residue.

The depreciation of the NMA is reflected in account in two ways: by accumulating depreciation on account 05 and decrease the PST object:

20, 26, 44/05 - the depreciation of the NMA depreciation;

20. 26, 44/04 - Reduction of the cost of NMA.

Synthetic accounting of the Motion of NMA

Accounting is conducted on account 04 "NMA", 05 "Depreciation of NMA" and 91 "Other income and expenses".

Score 04 Active, balance shows PST of existing NMA objects, OBD - their receipt, OBC - their disposal or a decrease in value.

Account 05 - passive, depreciation accrual is on the loan, and write-off as a result of disposal - by debit.

The account 91 is designed to account for the disposal and sale of NMA. The debit is collected all the costs of implementation, the loan is revenue and income.

Synthetic accounting is conducted in Vedomost No. 17 and the Orders-order number 10.

When purchasing NMA, an account is used 08:

When purchasing a fee

08/60, 76 - NMMA was received;

19.2 / 60, 76 - VAT allocated on acquired values;

08/60, 76, 10, 70, 69 - the cost of bringing the NMM to readiness;

04/08 - NMA's posting on PST;

When receiving in the form of deposits in the Criminal Code

08/75 - the NMA object is submitted as deposits in the Criminal Code;

With gratuitous receipt

08/98.2 - Market value of the object;

98.2 / 91 - Write off the cost of gratuitous values.

The disposal of the NMA is conducted on account 91 at a residual value similar to OS:

05/04 - the amount of accumulated depreciation is written off;

91/04 - the residual value of the object;

91/44, 70, 69, 76 - the expenditures on the liquidation and implementation of NMA;

91/68 - accrued VAT on the implemented NMA;

62, 76/91 - revenue for the sold object is credited;

51/62, 76 - Revenue was received for the implemented NMA.

91.9 / 99 - profit obtained;

99 / 91.9 - loss from the sale of NMA.

Section 8. Accounting Costs for Production and Calculation of Product Cost

1. The expenses of the organization, their composition and accounting procedure. PBU 10/99.

1. Concept, composition and evaluation of intangible assets. Documentary registration of NMA

Intangible assets (NMA) are the objects of long-term use (more than 12 months), which do not have material and material form, but having the stoi-brow assessment and revenue.

NMA refer to:

Exceptional patent holder rights for inventions, industrial samples, useful models and selection achievements;

Exceptional rights of the owner on a trademark and a service sign, the very name of the place of origin of the goods;

Business reputation organization;

Rights arising from copyright and other contracts for works of science, literary tours, art;

The rights to "know-how";

Organizational costs associated with the formation of a legal entity;

Rights of use of natural resources, etc.

Nm does not belong:

* Intellectual and business qualities of personnel, their qualifications;

* Organizational expenses related to the formation of a legal entity.

Intangible assets are divided into the following groups:

Objects of intellectual property are the results of intellectual acts and equivalent tools for individualization of a legal entity, TO-Varrov, works, services and enterprises, which are provided by legal protection. They are divided into:

Regulated patent law;

The business reputation of the organization - arises in connection with the acquisition of an enterprise as a property complex. It happens:

* Positive (surcharge to the price for the name of the enterprise)

* Negative (discount on price).

Evaluation of NMA.

Including NMA reflected in the original, residual and revalued one.

Initial cost Determined for objects:

Acquired for a fee from other organizations and persons - according to actually produced costs for the purchase of objects and bring them to a state suitable for use;

Contributed to the contribution to the authorized capital - in the agreed value;

Received free of charge from other organizations and persons - at market value at the date of charge;

Created at the enterprise - in the amount of actual costs.

NMAPERS TO BU at the initial cost, they reflect in the balance sheet at the residual value.

Residual valueThe NMA is a calculated value, obtaining, when subtracting from the initial cost accumulated over the entire operation time of the depreciation.

Revalted value.The revaluation of the NMA can conduct only commercial organizations at the current market value, but at least once a year (at the beginning of the reporting year).

The amount of the order of initial cost and depreciation refers to the account of 83 "additional capital", and the amount of markdown - on account 84 "Retained earnings, non-loss"

NMA documentation.

Documents used to register NMA:

Act of acceptance of NMA;

The act of write-offs NMA;

NMA accounting card.

2. Synthetic and analytical accounting of the receipt and disposal of intangible assets

Boo NMA leads on active, Saldovaya account 04. According to the debit of account 04, the balance is reflected and the arrival of NMA, on the loan - disposal.

Do nmamogut at the expense of:

Acquisition for a fee:

Dt 08 to t 76 - on the purchase value;

Dt 19 to t 76 - on the amount of VAT;

Created by their own and with the involvement of third-party performers on the Treaty-based basis:

Dt 08 to t 10,70,69 - on the amount of actual costs;

Acquisitions on the terms of exchange;

Admission from founders to the deposit in the authorized capital of the organization:

Dt 08 to t 75.1 - on the agreed value;

Dt 04 to t 08 - commissioning;

Frequent arrival:

Dt 08 to t 98.2 - on the current market value;

Dt 04 to t 08 - commissioning;

D T 98.2 K T 91 - on the amount of monthly accrued depreciation, we write off the amount of income of future periods.

Admission for joint activities:

Dt 08 to t 80- on the consistent cost;

D T 04 to T 08 - Commissioning.

According to Article 159 of the Tax Code of the Russian Federation, the initial cost of NMA, created for their own needs, is subject to VAT. The amount of VAT paid by the supply of resources that was used in the creation of NMA are subject to refund out of the budget.

NMA may drop out for the following reasons: sale; gratuitous re-dacha; Transfer to the account of the contribution to the authorized capital of other organizations; termination of the term of patent, certificate; Write-off due to loss of revenue properties; write-off NMA as a contribution to the authorized capital of other organizations; When transmitting NMA as a contribution to joint activities. The basis for write-off are acts of transmission, acts to write-off, the minutes of the meeting of shareholders, etc.

Accounting for the disposal of the NMA lead on an active-passive account 91 "Other income and expensive":

1. The residual value of NMA:

Dt 05 to t 04 - write-off accrued depreciation;

D T 91 K T 04 - Write off the residual value.

2. Expenses associated with the disposal of NMA: D T 91 K T 70.71.69.

3. The amount of VAT on the implemented NMA: dt 91 to 68.

4. Revenue from the sale of NMA at bargain prices, including VAT: D T 62 K T 91.

5. Financial result from the write-off of NMA:

Profit d t 91 to t 99;

Loss d t 99 to t 91.

3. Depreciation of intangible assets

Consideration of the depreciation of the NMA is leading on a passive, balance sheet account 05. The credit of the account reflects the balance and accrual of depreciation deductions. Dt 20,25,26,44 to t 05.

The debit is the write-off of depreciation deductions at the disposal of NMA: D T 05 K T 04.

The cost of NMA is repaid by depreciation. The depreciation of the NMA is compensated for the costs produced by the organization when they acquire them, and to ensure the formation of a source of financing future acquisitions of relevant assets.

The depreciation of the NMA depreciation is made in one of the following ways:

Linear - by dividing the initial value of the asset for the useful use of use in months;

Reduced residue - calculated prair

The residual cost of NMA at the beginning of the year * coefficient

The remaining useful life

The value of the coefficient should not exceed 3;

By writing off the cost in proportion to the volume of products:

Initial Natural Indicator

nMA value * Product volume per month

Alleged amount of products for the whole

useful life.

In tax accounting, the Depreciation of the NMA is charged:

A linear way - the amount of depreciation of intangible assets for a month is determined as a product of its initial value and the depreciation rate

The rate of depreciation is determined by the formula: 1 / useful life * 100%

Nonlinear method - the amount of monthly depreciation is determined by the formula:

A \u003d B * N / 100,

where A is the amount of accrued depreciation for the month for the corresponding depreciation of the group;

B - the total balance of the corresponding depreciation group;

N is the depreciation rate for the corresponding group.

4. Inventory of intangible assets

The Regulations on accounting and reporting found that the NMA inventory is carried out more than once a year before the preparation of the report.

The purpose of the inventory is to identify the actual availability of the high-quality state of the enterprise enterprises, check the technical documentation, clarify the data of the accounting of theory.

The commission is held by the Commission appointed by the order of the head of the Organization. As a result of the inventory, an inventory is compiled inventory (f. No. Inv. - 1) in one instance.

Inventory is signed by the Commission, materially responsible and is transmitted to the accounting department. In accounting, the data of the OPIs merge with the accounting data (they are taken from inventory cards) and make up an absolute statement in which shortage of shortage or excess.

Synthetic accounting of the NMA inventory is drawn up by the following accountant wiring:

Excessions come a rhinkar price as previously not taken into account fixed assets that were in operation, and credit on financial results: D T 04 to T 91.

The shortage, other fixed assets are written off with the balance of wiring:

a) at the initial value: dt 04.5 to t 04.

b) on the amount of accrued depreciation: dt 05 to t 04.5.

c) for the residual value: dt 94 to t 04.5.

d) on the guilty face the shortage is written off at market value:

* per residual value: dt 73.2 to t 94.

* on the sumumbrance between the market price and the residual value: dt 73.2

K T 98.4.

As the guilty facial reimbursed the shortage of the shortage: dt 50, 70 k tons 73.2, at the same time the share of income of future periods is written off: dt 98.4 K T 91.

If a specific culprit is not installed, then the residual one is written off on other expenses of organizations: dt 91 to t 94.

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