Intangible assets, what belongs to them, how are intangible assets accounted for in accounting? How do intangible assets enter and leave?

Receipt of intangible assets to the enterprise

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

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

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

• Computer programs, databases
• Inventions, models
• Topology of integrated circuits
• Breeding achievements
• Know-how
• Trademarks
• Brand names
• Commercial designations
• Business reputation of the organization

Intangible material is not the result of intellectual activity itself, but the exclusive right to it.

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

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

Receipt of intangible assets to the enterprise:

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

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

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

Let us dwell in more detail on each of these 4 methods of receiving an intangible asset, and consider what entries need to be made in accounting in this case.

Acquisition of intangible assets for a fee (purchase)

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

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

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

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

Postings when purchasing intangible assets:

On account 08 we open an additional sub-account 5 “Purchase of intangible assets”. Using the debit of this account, we will collect all expenses, after which we will send them in one transaction to the debit of account 04, thus we will form the initial cost of the intangible asset.

Postings:

Creation of intangible assets

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

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

If the process of creating an intangible asset occurs on your own, then the expenses may include the salaries of employees involved in this process, insurance premiums accrued and paid from this salary. Expenses also include depreciation on equipment used in research and other activities.

If third-party organizations are involved, then the cost is payment for their services.

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

Entering intangible assets into the Criminal Code

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

D08 K75 – the initial cost of intangible assets is reflected

D04 K08 – the asset is accepted for accounting

Free receipt of intangible assets

When receiving an intangible asset under a gift agreement, it must be assessed at the average market value as of the current date in order to know at what value to accept it and from what to charge depreciation in the future.

Third-party assessment organizations may be involved in the assessment.

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

Postings for accounting for intangible assets received under a gift agreement:

D08 K98 – reflects the market value of the asset obtained after valuation.

D04 K08 – the object is accepted for accounting.

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

Disposal of intangible assets

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

Intangible assets are retired in the following cases:

1. If the asset has become obsolete or physically worn out, making it unsuitable for further use
2. When transferring intangible assets to another company for a fee, that is, sale
3. When transferring an asset free of charge to another enterprise, that is, donation
4. Contribution to the authorized capital of another enterprise

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

Disposal of intangible assets upon write-off

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

A special commission evaluates the condition of the asset and makes a decision on the need to write off the asset. At the same time, an order is drawn up, which indicates which intangible asset is subject to write-off and for what reason. The write-off process itself occurs on the basis of the write-off act. When an object is deregistered, a note about this is made on the intangible asset registration card NMA-1.

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

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

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

After this, you can determine the financial result of the write-off (loss).

Postings when writing off intangible assets:

Transfer of an intangible asset for a fee

The sale of intangible assets is also processed through 91 accounts (unless, of course, the sale of intangible assets is a normal activity of the enterprise). The debit of account 91 collects all costs associated with sales, and the credit collects proceeds from sales.

When transferring the exclusive right to an asset to another legal entity or individual, you must similarly write off the residual value of the asset in the debit of account 91. Postings are made similar to write-offs for wear and tear.

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

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

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

Postings when selling intangible assets:

Debit	Credit	Operation
05	04	Accrued depreciation on intangible assets written off
91.2	04	The residual value of intangible assets is written off
91.2	68.VAT	VAT payable has been allocated
62	91.1	The sale price of intangible assets is reflected
51	61	Payment received from buyer
91.9	99	Financial result from sale (profit)
99	91.9	Financial result from sale (loss)

Free transfer of an intangible asset to another person

When donating, the object is transferred at its residual value, which is formed under the loan account 04.

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

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

Postings when donating intangible assets

Entering an intangible asset into the capital of another organization

Here the accounting is reflected somewhat differently. In this case, the contribution of intangible assets to the authorized capital is considered a financial investment with the aim of receiving profit in the form of dividends. Therefore, here you need to use account 58. The posting reflecting the debt of the enterprise for the contribution to the capital company has the form D58 K76.

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

Postings when entering intangible assets into the capital of another enterprise:

Features of calculating amortization of intangible assets

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

Useful life of an intangible asset

Establishes at the time of its acceptance for accounting.

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

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

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

The selected useful life must be reflected in the accounting policies of the organization.

Postings for depreciation

The Chart of Accounts contains account 05 “Depreciation of intangible assets”, which can be used to calculate depreciation. The calculated amount of depreciation is written off monthly by posting D20 (44) K05.

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

Methods for calculating amortization of intangible assets

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

• Linear
• Reducing balance method
• Method of writing off cost in proportion to production volume

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

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

Linear method

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

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

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

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

Example of calculation using the linear method:

NMA has the first article. 100 thousand rubles, useful life 4 years. Straight-line depreciation is calculated as follows:

Norm = 100% / 4 = 25%

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

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

Reducing balance method

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

With this method of calculating the depreciation of intangible assets, in the first years the largest value of the asset is written off, which allows for a faster return of funds invested in the intangible asset.

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

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

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

Norm = 100% * acceleration factor / useful life.

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

The formula for calculation is:

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

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

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

Based on materials from: buhs0.ru

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

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

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

The results of intellectual activity include exclusive rights to:

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

Means of individualization include exclusive rights to:

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

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

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

Intangible assets are divided into the following groups:

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

When created on your own (by a legal entity):

1) D-t 08 K-t 10, 70, 69 - for the amount of actual costs;

2) D-t 04 K-t 08 - at the original cost when accepted for accounting

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

1) D-t 08 K-t 75/1 - at an agreed price;

2) D-t 04 K-t 08 - at the original cost.

Received free of charge (under a gift agreement):

1) D-t 08 K-t 98/2 - at the current market value;

2) D-t 04 K-t 08 - at the original cost;

3) D-t 98/2 K-t 91 - for the amount of monthly accrued depreciation, we write off the amount of deferred income from account 98/2 to account 91, sub-account “Other income”.

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

Receipt of intangible assets for joint activities:

D-t 04 K-t 80 “Authorized capital” - at the agreed price.

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

D-t 04 K-t 79 - at the agreed price.

According to Art. 159 of the Tax Code of the Russian Federation, the initial cost of intangible assets created for one’s own needs is subject to VAT. VAT amounts paid to suppliers of resources that were used in the creation of intangible assets are subject to reimbursement from the budget.

From January 1, 2009, in tax accounting, intangible assets are included in the corresponding depreciation groups depending on their useful life, similar to fixed assets (clause 5 of Article 258).

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

With the linear method, the amount of depreciation of intangible assets per month is determined as the product of its original cost and the depreciation rate.

The depreciation rate is determined by the formula:

N = 1/n × 100%,

where n is the useful life in months.

With the nonlinear method, the amount of monthly depreciation is determined by the formula:

A = B × N / 100%,

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

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

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

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

If the amount of depreciation accrued in accounting does not coincide with that accrued for tax accounting, then depreciation will have to be accrued twice.

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

Accounting for disposal of intangible assets

The value of intangible assets that are retired or are not capable of generating economic benefits in the future are subject to write-off from accounting. Intangible assets can be disposed of for the following reasons:

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

  acts for write-off, minutes of shareholders' meetings, etc.

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

The debit of account 91 reflects:

1. Residual value of intangible assets:

D-t 91 K-t 04;

2. Expenses associated with the disposal of intangible assets:

D-t 91 K-t 70, 71, 69;

3. Amount of VAT on sold intangible assets:

D-t 91 K-t 68.

On the credit side, account 91 reflects the proceeds from the sale of intangible assets at negotiated prices, including VAT:

D-t 62 K-t 91.

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

D-t 99 K-t 91.

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

D-t 91 K-t 99. For any reason of disposal, the write-off of an intangible asset from the balance sheet is reflected by the following entries:

• write-off of accrued depreciation - D-t 05 K-t 04,
• write-off of residual value - D-t 91 K-t 04.

Typical transactions for disposal of intangible assets

Contents of operations	Debit	Credit
Sale of intangible assets
1. The contractual value of the sold intangible assets is reflected (including VAT)	62	91
2. The amount of VAT to be received from the buyer is reflected	91	68
3. Receipt of payment from the buyer	51	62
4. The amount of expenses associated with the sale of intangible assets is reflected	91	76.71, etc.
5. The amount of accrued depreciation is written off	05	04
6. The residual value of intangible assets is written off	91	04
7. The financial result is reflected: profit, loss	91 99	99 91
Free transfer of intangible assets
1. The amount of accrued depreciation is written off	05	04
2. Residual value written off	91	04
3. The amount of VAT payable by the transferring party is reflected	91	68
4. The amount of expenses associated with the gratuitous transfer is reflected (excluding VAT)	91	76, 60, etc.
5. VAT paid to suppliers on expenses associated with the gratuitous transfer of intangible assets is written off	91	19
6. Loss from gratuitous transfer is reflected	99	91/9
Transfer of intangible assets as a contribution to the authorized capital of another organization
1. The residual value of intangible assets is written off	91	04
2. The amount of accrued depreciation is written off	05	04
3. The transfer of intangible assets as a contribution to the authorized capital of another organization at an agreed price is reflected	58	91
4. The difference between the residual value of intangible assets and the write-down of the contribution is reflected	99 91	91 99

Intangible assets include: scientific developments, trademarks, research costs, software, works of art, know-how, and so on.

1C 8.3 has full functionality for working with intangible assets. In this article, I want to consider step by step all the operations that can be performed in the program. These include receipt, acceptance for accounting, write-off and transfer (sale) of intangible assets.

At the bottom of the document, enter the number and date of the incoming invoice and click the “Register” button.

Filling out the document is complete. Click the “Proceed” button. Here's what I got:

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After execution, 1C will generate the following transactions for intangible assets:

As you can see, upon receipt, an intangible asset goes to account 08.05 - “Acquisition of intangible assets.”

Acceptance of intangible assets for accounting

After completing the purchase of an intangible asset, it should be registered for further operations on it. To accept intangible assets for accounting, use the document of the same name “Acceptance for accounting of intangible assets.” To enter it, go to the “OS and intangible assets” menu, then “Accepting intangible assets for accounting”, then the “Create” button.

In the header of the document, fill in the only detail – “Organization”.

At the bottom of the document, we select an intangible asset and how depreciation will be reflected. The choice is made from the directory “Methods of reflecting expenses”. I made an entry in it with the name “Intangible assets” and indicated that the costs would be charged to account 26:

This is what the “Non-current asset” tab looks like after filling it out:

Go to the “Accounting” tab.

We indicate the accounting account – 04.01. The initial cost in 1C 8.3 can be entered manually, or you can use the “Calculate” button. We will indicate the method of receipt as “Purchase for a fee.”

After checking the “Calculate depreciation” checkbox, a section with depreciation parameters becomes available to us.

Let us indicate that the useful life is 120 months, the method of calculating depreciation is linear, the accrual account is 05:

After posting the document, the details of the completed details in the document will be transferred to the “Intangible Assets” directory. Whenever the data changes, it will also change in the directory.

The “Tax Accounting” tab is practically the same as the “Accounting” tab. The required amounts are also filled in using the “Calculate” button.

The document is ready, we run it and look at the postings:

The intangible asset is accepted for accounting.

Write-off of an intangible asset in 1C 8.3

Let me briefly talk about documents for writing off and transferring intangible assets. They are located in the same menu section as the previous documents. Filling out documents is also similar to filling out the previous ones:

Intangible assets are another category of non-current assets that do not have a tangible form, since they are the final product of intellectual activity. Let's consider the accounting entries for accounting for intangible assets upon receipt, depreciation and disposal.

Intangible assets: what are they and how to account for them?

The essence of the concept of “intangible assets” and the procedure for their accounting is regulated by Accounting Regulations No. 14. It is here that it is explained what can be classified as intangible objects. Thus, intangible assets include:

To account for intangible assets, active account 04 is used, in which objects are reflected at their original cost.

As for the initial cost of intangible assets, it consists of the amount of costs associated with their purchase, installation and configuration (payment of duties, information and consulting services). The initial cost is established at the time the intangible asset is accepted for accounting and remains unchanged throughout the entire service life of the asset, except in cases of revaluation or depreciation of the asset. Please note that only amounts minus VAT are taken into account.

An interesting fact is that since 2008, transactions with intangible assets have been exempt from VAT.

When registering an intangible asset, a transfer acceptance certificate is drawn up, which is the basis for opening an intangible asset registration card-1. The disposal of intangible assets can be formalized by a write-off act in the OS-4 form or an acceptance and transfer act in the OS-1 form.

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List of possible entries that can be made when accounting for intangible assets

Account Dt	Kt account	Transaction amount, rub.	Wiring Description	A document base
Purchase of an intangible asset
60 (76)	51	109 000,00	The cost of the software (patent, license) was paid by non-cash form.	Payment order
60 (76)	51	15 000,00	Paid for the services of a programmer who provided connection and subsequent configuration of previously purchased software (for a patent and license - payment of state duty)	Payment order
08	60 (76)	109 000,00	The initial cost of the software includes the cost of acquiring it - purchase	Receipt invoice, accounting certificate
08	60 (76)	12 711,86	The initial cost of the software includes the costs of its installation and configuration (excluding VAT)	Certificate of completed work, accounting certificate
19	60 (76)	2 288,14	A tax credit was received, which is not included in the initial cost of the intangible asset	Invoice
04	08	121 711,86	The purchased software (intangible asset) was put into operation, that is, the object was accepted for accounting 109,000 + 12,711.86 = 121,711.86 rubles.
Creation of an intangible asset
· may be associated with the implementation of a specific task that the employer sets for his employees; · conclusion of a creation agreement.
08	70	30 000	Salaries paid to employees involved in the development of an industrial design	Payroll sheet
08	69	7 800	UST is accrued on employee salaries	Summary of contributions to insurance funds
08	10	15 000	The cost of material costs is included in the initial cost of the industrial design	Write-off acts
60 (76)	51	2 500	The cost of state duty has been paid	Payment order
60 (76)	51	1 550	Fee for the examination has been paid	Payment order
08	60 (76)	2 500	The cost of state duty is taken into account	Accounting information
08	60 (76)	1 550	The cost of the examination fee is taken into account	Accounting information
04	08	56 850	The industrial design was accepted for registration30000 + 7800 + 15000 + 2500 +1550 = = 56850 rub.	Intangible assets accounting card – 1
* Interestingly, in tax accounting, costs associated with paying taxes are not taken into account as costs when creating an intangible asset
Contribution of an intangible asset to the authorized capital
08	75	150 000	Receipt of intangible assets as a contribution to the authorized capital	Constituent documents and accounting certificate
01	08-5	150 000	Acceptance for accounting of intangible assets that were contributed to the authorized capital	Intangible assets accounting card – 1
Calculation of depreciation charges
20 (44)	04	4 500	Monthly depreciation charges are accrued on the intangible asset	Depreciation statement
20 (44)	05	4 500	Monthly depreciation charges are charged on the intangible asset. When using account 05.	Depreciation statement
Revaluation of an intangible asset
04	83	45 000	Increased residual value of an intangible asset
83	05	5 850	Based on the additional assessment, the amount of depreciation charges was increased	Accounting information
91-2	04	25 000	The residual value of an intangible asset is discounted (reduced)	Commission decisions, accounting certificate
05	91-1	7 800	The amount of depreciation charges for an intangible object has been reduced	Accounting information
Write-off of an intangible asset
05	04	45 600	The amount of depreciation charges written off
91-2	04	7 500	The residual value of an intangible asset is written off	Write-off act, intangible assets accounting card – 1

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

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

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

From January 1, 2016, depreciable property includes (subject to other conditions stipulated by Chapter 25 of the Tax Code of the Russian Federation) objects whose original cost exceeds 100,000 rubles. (amendments were made to clause 1 of Article 256, clause 1 of Article 257 of the Tax Code of the Russian Federation by Federal Law No. 150-FZ dated 06/08/2015). The new requirements will apply to depreciable property objects put into operation starting from January 1, 2016.

Thus, intangible assets, the cost of which is less than the value established by paragraph 1 of Article 256 of the Tax Code of the Russian Federation, are not subject to depreciation, but are taken into account as expenses at a time (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-03-06/1/450, Federal Tax Service of Russia dated November 24 .2011 No. ED-4-3/19695@).

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

Reflection of transactions for the acquisition and accounting of intangible assets

Let's consider an example in which an organization acquires exclusive rights to a trademark and accepts an intangible asset for accounting.

Example 1

The organization Andromeda LLC applies the general taxation system, the provisions of PBU 18/02, and is not exempt from VAT. In January 2015, Andromeda LLC acquired exclusive rights to the Planet trademark from a third party. According to the terms of the agreement on the alienation of exclusive rights, the cost of exclusive rights to a trademark is 300,000 rubles. (including VAT - 18%). In January 2015, the organization paid a fee in the amount of 13,500 rubles. for state registration of the transfer of the exclusive right under the specified agreement and a package of documents for registration of the right was submitted to Rospatent. Registration of the transfer of exclusive rights took place in February 2015. The remaining validity period of the exclusive right to a trademark is 60 months. In accounting and tax accounting, depreciation on intangible assets is calculated using the straight-line method.

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

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

The Tax Code of the Russian Federation classifies the exclusive right to a trademark as intangible assets (clause 3 of Article 257 of the Tax Code of the Russian Federation).

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

The acquisition of intangible assets in the program is registered with a document Receipt of intangible assets, which is accessed from the section OS and intangible assets(Fig. 1).

The following accounting entries will be generated:

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

For income tax accounting purposes, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt

To register an invoice received from the seller, you must fill in the fields Invoice No. And from, then press the button Register. This automatically creates a document Invoice received, and a hyperlink to the created invoice appears in the form of the basis document.

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

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

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

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

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

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

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

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

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

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

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

Bookmark Non-current asset filled in as follows:

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

On the bookmark Accounting The following details must be filled in:

• in field Account by default, account 04.01 “Intangible assets of the organization” is set;
  field Initial cost (BC) filled in automatically by clicking the button Calculate;
• in field Method of admission to the organization you must select from the list and specify the value Purchase for a fee;
• in field Calculate depreciation the flag must be set;
• in field Useful life the period in months for accounting purposes is indicated (60 months);
• in field Method of calculating depreciation is selected from the list and the method is indicated Linear;
• in field Depreciation account By default, account 05 “Amortization of intangible assets” is set.

The bookmark is filled in the same way Tax accounting:

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

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

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

The document Acceptance for accounting of intangible assets, in addition to movements in accounting and tax accounting, also creates entries in periodic registers of information reflecting information about the intangible asset.

From March 2015, the trademark begins to be depreciated in accounting and tax accounting. When performing a routine operation accounting entries and entries are generated in special resources of the accounting register for tax accounting purposes:

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

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

Creating an intangible asset object on your own

The value of intangible assets created by the organization itself is determined as the amount of actual expenses for their creation, production (including material expenses, labor costs, expenses for services of third-party organizations, patent fees associated with obtaining patents, certificates), excluding amounts taxes taken into account as expenses in accordance with Chapter 25 of the Tax Code of the Russian Federation (clause 3 of Article 257 of the Tax Code of the Russian Federation).

Insurance premiums accrued on the salaries of employees creating an intangible asset are not considered taxes, so they must be taken into account in the initial cost of such an asset and written off through the depreciation mechanism (letter of the Ministry of Finance of Russia dated March 25, 2011 No. 03-03-06/1/173) .

Please note, that the Civil Code does not contain requirements for mandatory registration of copyrights for computer programs.

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

Example 2

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

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

If necessary, the user can independently create additional subaccounts and analytical accounting sections.

To accumulate costs for the creation of objects of intellectual activity (contract or business method), it is advisable to create a separate sub-account, for example, 08.13 “Creation of intangible objects”, where analytical accounting should be provided:

• for intangible assets - subconto “Intangible assets”;
• by type of costs for the creation of intangible assets - subconto “Cost Items”;
• by construction methods - subconto “Construction Methods”.

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

Creating a new way to reflect wages in accounting and tax accounting is done in the form Salary accounting methods, accessed via the hyperlink of the same name from the section Salaries and personnel (Directories and settings).

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

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

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

Debit 08.13 Credit 70 - for the amount of the accrued salary of a programmer involved in creating an intangible asset object; Debit 70 Credit 68.01 - for the amount of withheld personal income tax; Debit 08.13 Credit 69.01 - for the amount of contributions to the Social Insurance Fund for social insurance; Debit 08.13 Credit 69.02.7 - for the amount of insurance contributions to the Pension Fund for compulsory pension insurance; Debit 08.13 Credit 69.03.1 - for the amount of insurance contributions to the FFOMS; Debit 08.13 Credit 69.11 - for the amount of insurance contributions to the Social Insurance Fund for compulsory insurance against NS and PZ.

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

According to the example, the period for completing the job assignment is three calendar months, so it is necessary to calculate wages in the same way for May and June 2015.

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

• cost account (08.13 “Creation of intangible assets”);
• name of the intangible asset - Andromeda Nebula Software;
• cost item - Material costs;
• construction method - Contracting;
• VAT account.

Amount NU Dt And Amount NU Kt):

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

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

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

When accepting an intangible asset for accounting, the organization independently determines its useful life, which cannot exceed the life of the organization (clause 25, clause 26 of PBU 14/2007). Intangible assets for which it is impossible to reliably determine their useful life are considered intangible assets with an indefinite useful life. Let’s say that under the conditions of example 2, the organization was unable to reliably determine the useful life of the “Andromeda Nebula” software, so it was accepted for accounting as intangible assets with an indefinite useful life. Depreciation on such intangible assets is not accrued (clause 25, clause 23 of PBU 14/2007).

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

Thus, filling out the document Acceptance of intangible assets for registration, you must keep in mind that the depreciation parameters indicated on the tabs Accounting And Tax accounting, will differ (Fig. 6).

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

Debit 04.01 Credit 08.13 - for the cost of software.

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

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

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

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

In relation to intangible assets with an indefinite useful life, the organization must annually verify the presence of circumstances indicating that the useful life of this asset cannot be reliably determined. If such circumstances no longer exist, the organization determines the useful life of this intangible asset and the method of its depreciation. The adjustments that arise in connection with this are reflected in accounting and financial statements as changes in estimated values ​​(clause 27 of PBU 14/2007). Therefore, it is possible that the deferred tax liabilities related to the Andromeda software will be settled.

Refinement and improvement of intangible assets

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

In accounting, in accordance with clause 16 of PBU 14/2007, a change in the actual (initial) cost of intangible assets at which it is accepted for accounting is allowed only in cases of revaluation and impairment. Thus, expenses associated with modernization (modification, modification, improvement) of an intangible asset do not increase its initial cost. Such expenses must be taken into account as expenses for ordinary activities (clauses 5, 7, 19 of PBU 10/99. According to the position of the Ministry of Finance of Russia, expenses related to the following reporting periods are reflected in the balance sheet as deferred expenses and are subject to write-off by their reasonable distribution between reporting periods in the manner established by the organization, during the period to which they relate (letter dated January 12, 2012 No. 07-02-06/5).

Tax accounting also does not provide for an increase in the initial value of intangible assets due to an improvement (change) in their qualities (revaluation (discount) of the value of intangible assets to market value is not provided for either). The costs of improving intangible assets can be taken into account as other costs associated with production and sales in accordance with paragraphs. 26 or paragraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. In some recommendations, the Russian Ministry of Finance expresses the point of view that the taxpayer should distribute these expenses in accordance with the principle of uniform recognition of income and expenses, while the organization has the right to independently determine the period during which it will recognize such expenses (letter dated November 6, 2012 No. 03- 03-06/1/572).

Example 3

To evenly distribute the costs of finalizing intangible assets in accordance with the position of the Ministry of Finance, the program provides a mechanism for deferred expenses for accounting and tax purposes.

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

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

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

In the form of a directory element Future expenses In addition to the name, you must fill in the following details (Fig. 8):

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

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

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

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

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

IS 1C:ITS

For more information on recording transactions with intangible assets, see the “Directory of Business Transactions” in the “Accounting and Tax Accounting” section on