Autonomous culture of a certain social group. Tests for the course of cultural studies

Fixed assets and intangible assets act as key elements financial system of the enterprise. In this regard, the problem of distribution and control of the movement of these resources is very relevant. Next, we will consider how intangible assets are accounted for in accounting.

General information

As stated in paragraph 3 of PBU 1/2007, intangible assets are part of the property of the enterprise. This category has a number of features. In particular, intangible assets include resources that:

Norms and rules

PBU 1/2007 on currently operates without changes, although part 4 of the Civil Code was adopted. However, some letters from the Ministry of Finance indicate that in this direction some work is being done. Accounting for intangible assets in accounting includes:

Types of intangible assets

The intangible assets of the company should include exclusive rights to:

• PC programs, databases.
• Industrial design, invention, selection achievements, utility model. This right has a patent holder.
• Trademark, name of the place of manufacture of products.
• Objects copyright and on objects owned by the company.

Admission of intangible assets

The most common way is to receive for a fee. According to paragraph 6 of the relevant Regulations, the initial cost of intangible assets is set as the sum of actual purchase costs without VAT and other reimbursable income, except as otherwise provided by law. Actual expenses may include:

If, when paying intangible assets, the terms of the contract provide for an installment plan or deferred payment, the actual costs are taken into account in the full amount of the debt. In the process of acquiring intangible assets, additional costs may arise. This is the cost of bringing intangible assets into a usable condition. These include, in particular, employees engaged in this work, the corresponding contributions to social security and insurance, material and other expenses. If there are additional expenses, the cost of intangible assets will increase. As stated in paragraph 8 of PBU 1/2007, the actual costs of obtaining intangible assets do not include general business and other costs, except when they are directed to the direct purchase of intangible assets.

Special Requirements

Valuation of intangible assets, the value of which is determined upon purchase in foreign currency, should be carried out in rubles. The recalculation is made at the exchange rate of the Central Bank of the Russian Federation, which is valid at the time of the transaction for the receipt by the enterprise of the right of ownership, operational management and economic management. According to paragraph 27 of the Regulation "Accounting for intangible assets in accounting", a company can be defined as the difference between the purchase price of an enterprise (as purchased property as a whole) and the price (according to the balance sheet) of all its obligations and resources. Negative reputation is treated as a discount given to the buyer due to the absence of the availability factor regular customers, of proper quality, sales and marketing skills, management experience, business connections, proper qualifications of employees, etc., and is taken into account as income for the coming periods. There is no special rule in the Tax Code for accounting for liabilities and property received upon acquisition of a company. However, there is an explanation in the Letter of the Ministry of Finance. It says that the liabilities of the acquired company are recorded at the value indicated in the balance sheet, and the negative reputation, which acts as the income of the buyer, is reporting period where the acquisition actually took place.

Accounting policy

The requirements for its preparation are regulated by the relevant Regulations. It establishes the basis for the formation (justification and selection), as well as disclosure (disclosure) of the accounting policies of companies acting as legal entities, in accordance with the law. The exceptions are budgetary institutions and credit should provide ways of maintaining balance. In accordance with clause 12 of the Regulations, these are:

In general, this includes any methods that comply with paragraph 11 of the Regulations. If a material uncertainty exists at the time of reporting about conditions and events that, in turn, may cast doubt on the applicability of the going concern assumption, the entity should identify it and describe unambiguously what causes it. Based on the foregoing, it can be said that an enterprise, when forming a policy, should disclose accounting methods that have a significant impact on the assessment and subsequent decision-making by persons interested in reporting. They are recognized as such, without knowledge of the use of which a reliable analysis is impossible. financial position, displacement Money or company performance.

Examples of accounting entries

There is a special Instruction for maintaining items of income and expenses of the enterprise budget. In accordance with it, when writing off intangible assets, their price is reduced by the amount of depreciation that was accrued for the period of operation, if it was taken into account on the account. 05. How is it reflected? This is recorded by correspondence on the credit "Intangible assets" (account 04) and debit c. 05. retired intangible assets are debited from the loan account. 04 to debit account 91 "Other expenses and incomes". The balance of the last account is established every month by comparing the credit and debit turnovers. It is debited from sub-account 9 "Balance of other expenses and incomes" to account. 99 - "Losses and profits".

Useful life

The period of operation is established for the object of intangible asset accepted for accounting. At the end of this period, intangible assets should be written off. This task is carried out on the basis of an act drawn up by a specially created commission. Its composition is determined by the head of the company. In accordance with the act approved by the head of the enterprise, the object of intangible assets is written off from the register. An appropriate entry is made about this in the Card. The depreciation charge for an intangible asset is terminated from the first day of the month following the one during which the full repayment of the price of the intangible asset was made. The company, suppose, owns an intangible asset, the initial price of which is 18,000 rubles. (without VAT). The period of its operation is set at five years and ends in December. The depreciation amount accumulated during the period of use will be 17,700 rubles as of November 30. In December, the company must make certain records of how intangible assets are operated. The lines should be like this.

Write-off of intangible assets

IN production activities companies quite often situations when different reasons intangible assets become unusable for subsequent use. In this case, they are written off. This event is held in accordance with the act, which is drawn up by the commission and approved by the management of the enterprise. The document must indicate:

The act approved by the management is transferred to the accounting department of the company. A note is made there that the intangible asset has dropped out, and appropriate entries are made about this. Depreciation amounts accrued during the period of its operation are also written off along with the asset. An ineligible intangible asset cannot participate in manufacturing process and generate income for the company. The write-off is reflected as follows.

A decrease in the economic income of an enterprise upon disposal of an intangible asset is considered an expense. This is established in paragraph 2 of the Regulations. At the same time, according to paragraph 11 of the same document, the costs associated with the disposal, sale and other write-off of funds other than cash are considered operating costs.

donation agreement

In the course of its activities, the company may transfer an intangible asset free of charge. This is a donation agreement. According to Art. 423 of the Civil Code, the transfer is considered gratuitous if the party providing something to another subject does not receive payment or a consideration from him. In Art. 574, paragraph 2 of the Civil Code, it is established that if a legal entity acts as a donor. person, and the value of the transferred is more than 5 minimum dimensions wages, the donation agreement is concluded in writing. In this case, gratuitous transfer is prohibited between commercial companies(except for ordinary gifts, the price of which is not higher than the established minimum payments labor).

Companies in their activities often face the issue of accounting and valuation of intangible assets. What should be attributed to intangible assets, and what can be immediately written off as expenses? How to determine the cost of this great invention of a genius programmer from the IT department?

What is an intangible asset in accordance with PBU 14/2007

First you need to understand what kind of animal this intangible asset is. Let's agree that we will call the intangible asset abbreviated as intangible asset. The main secrets about intangible assets are disclosed in the Accounting Regulation 14/2007. It states that an intangible asset is the property of a company that has the following characteristics:

1. Brings or will bring future economic benefits. For example, a company's website attracts new customers and thus increases the company's revenue;
2. It is separate from other property. For example, the development of an update for a computer program is not a separate intangible asset, but is included in the cost of the program itself;
3. Will be used more than 12 months;
4. Has a cost. For example, if an employee of the company is involved in the development of intangible assets, then the cost of his salary can be recognized as the initial cost;
5. The company does not plan to sell the asset within 12 months;
6. An asset does not have a material form or, in other words, it cannot be touched.

An important and distinguishing feature of an intangible asset is the existence of exclusive rights to it. If you have purchased a new computer and a license for an operating system, this does not mean that you have acquired an intangible asset - you have acquired only the right to use operating system. But if suddenly you decide to become the second Bill Gates and make a new super-mega system - then this is HMA. Feel free to put it on the balance sheet and keep records in accordance with all accounting rules for intangible assets.

What can be classified as intangible assets and what cannot

Intangible assets include:

• works of science, literature and art;
• inventions, utility models and industrial designs;
• computer programs and databases; production secrets (know-how);
• brand and business reputation;
• trademarks and service marks;
• appellations of origin of goods.

Intangible assets are not:

• education related expenses legal entity(organizational expenses);
• intellectual and business qualities the personnel of the organization, their qualifications and ability to work, unfortunately the employer and the happiness of the employee cannot be separated from the employee himself;
• research, development and technological work that did not give a positive result, they are written off for research and development;
• other assets that do not meet the characteristics of intangible assets that we considered earlier.

Accounting procedure for intangible assets

From the point of view of the assessment of intangible assets, there are initial and subsequent. But only in accounting. Indeed, in tax accounting, the initial value of the company's intangible assets is not subject to change. The procedure for determining the initial cost of intangible assets depends on their method of receipt in the organization. Intangible assets can be bought, created on their own, received as a gift or received as a contribution to the authorized capital.

For example, if intangible assets were purchased for a fee, then the initial cost of the acquired intangible assets is the sum of all the actual costs associated with the purchase:

• amounts under the contract for the acquisition of the exclusive right to intangible assets with the right holder;
• customs duties and customs fees;
• non-refundable amounts of taxes, state, patent and other fees paid in connection with the acquisition of intangible assets;
• remuneration to intermediaries who help acquire intangible assets;
• information and consulting services related to the acquisition of intangible assets;
• other expenses directly related to the acquisition of intangible assets and the provision of conditions for the use of the asset for the planned purposes.

If you still have the ability or resources to create your own intangible asset, then in addition to the above, to determine the initial cost, you can also include expenses:

• the cost of materials used in the creation of intangible assets;
• services of third-party organizations under work contracts that contribute to the creation of intangible assets;
• labor costs of employees that are directly related to the creation of intangible assets, as well as insurance premiums;
• expenses for the maintenance and operation of assets that are involved in the creation of intangible assets, as well as the depreciation of these assets.

If nma you got in the order of donation, then the initial cost will need to be estimated. To do this, you need to conclude an agreement for the assessment with an independent appraiser.

If intangible assets received as a share capital contribution, then the founder can determine the initial cost. The founder may indicate his decision on the value of the asset in the minutes of the meeting of participants in the company.

When the NMA is ready for operation, it is necessary to draw up an appropriate act and issue an order, which will determine the period beneficial use NMA. If you have acquired exclusive rights, then such a period will be specified in the contract. If you created an intangible asset on your own, then the period of operation will be equal to the period during which you plan to receive income. In tax accounting, different rules apply. If the useful life of intangible assets cannot be determined, then it is set equal to 10 years, but it cannot be less than 2 years.

The cost of intangible assets, as we found out earlier, may change, but only in accounting. Subsequent measurement of intangible assets may arise in connection with revaluation or depreciation. At the same time, one should not forget that revaluation of intangible assets is a right, not an obligation. But if you decide to conduct a revaluation, then you need to do it regularly in the future so that the cost of intangible assets in accounting does not differ significantly from their current market value.

To conduct a revaluation, you can contact an expert company that deals with the valuation of intangible assets. The revaluation of intangible assets will increase the company's capitalization. An independent assessment report will not be superfluous when concluding an agreement on the alienation of exclusive rights in order to assess that the value of intangible assets corresponds to the market. Or, if the company is inflicted material damage in case of illegal use of intangible assets, the expert will help determine the amount of such damage.

An assessment of the market value of intangible assets may also be required when transferring intangible assets “for rent”, when concluding a license agreement or when calculating the amount of royalties, when transferring intangible assets as collateral to a bank. Depreciation of intangible assets is applied in international accounting standards. For those who still apply Russian standards, it is not necessary to check intangible assets for depreciation.

Accounts for accounting for intangible assets and postings

Accounting for the receipt (acquisition, acceptance) of intangible assets

Intangible assets are reflected in the balance sheet in the Non-current assets section in line 1110 “Intangible assets” at the residual value, which is calculated by subtracting the amount of depreciation accrued as of the reporting date from the initial cost. Accounting for intangible assets is carried out on account 04. Depreciation of intangible assets is charged on account 05.

For the advanced, consider the most popular postings for accounting for intangible assets.

Accounting for depreciation of intangible assets

Depreciation is charged to cover the gradual loss of value of intangible assets. Depreciation groups of intangible assets are distributed similarly to fixed assets into 10 groups. The depreciation method must also be used the one specified in the accounting policy.

The most difficult, as a rule, in the issue of depreciation is the determination of the useful life. The deadline can be set according to depreciation group, take from the contract or install it yourself. accounting entries depreciation is as follows:

Accounting for the disposal of intangible assets

Intangible assets after the expiration of their useful life are no longer reflected as assets in the balance sheet, but they do not cease to be the property of the company. At the same time, after the expiration of the term, if the intangible asset continues to make a profit for the company, the term and cost can be reviewed. Before the expiration of the useful life, intangible assets can be sold, donated or transferred to the authorized capital. In this case, the ownership of the intangible assets is terminated, the asset itself and its depreciation are deducted from the balance sheet.

If intangible assets were transferred for use under a license agreement, then intangible assets remain on the balance sheet and continue to be depreciated. The disposal of intangible assets is formalized by an act. A special form of such an act. The company has the right to use its developed form. The main thing is that it is clear from the document what asset is leaving the balance sheet, and what is the basis for writing off. Also, the act should indicate the main characteristics of intangible assets, the residual value and the amount of accrued depreciation.

Example of accounting for an intangible asset

On 04/01/2018, the head of the company set the task for his IT department to develop mobile app on IOS to improve customer service. The task was completed within 2 months. 2 specialists from the IT department worked on the task with salary 30,000 rubles. To create an account in App Store the company paid 6500 rubles. The company had no other expenses during the creation of intangible assets. By order of the head, the useful life was set at 2 years. Consider how this project will look like in the account:

What is an intangible asset accounting card

To account for intangible assets, an intangible asset accounting card in the form of intangible assets-1 is usually used. However, this form is not mandatory. As with the disposal of intangible assets, you can use your own developed form. The main thing is that it reflected the main characteristics of the asset, such as:

• accounting account
• initial cost
• useful life
• depreciation amount
• depreciation rate
• document on the basis of which intangible assets are accepted for accounting
• information about the disposal of an object
• other information.

If we summarize all of the above, it will become obvious that the NMA is not a terrible beast at all, but a friendly and useful wave to itself. Accounting for intangible assets is very similar to accounting for fixed assets. By reflecting intangible assets in the balance sheet, you increase the capitalization of the company and make reporting more attractive to investors and customers.

For accounting of intangible assets, you can contact the company "Formula". The company helps to keep records, prepare documents, pay wages, send reports to the tax authorities, respond to all requests from government agencies, register entrepreneurs and companies, protect interests in court and, in general, makes the life of entrepreneurs a little more beautiful by putting things in order in accounting and eliminating paperwork .

The formula is the most reliable accounting for entrepreneurs (go to

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

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

How to reflect intangible assets in accounting

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

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

Not recognized as intangible assets the following types investments:

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

Note!

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

Examples of intangible assets in accounting

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

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

Initial cost of intangible assets in accounting

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

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

Note!

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

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

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

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

Accounting for intangible assets

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

An example of accounting for an intangible asset in budget institution in 2018 - an intangible asset accounting card under f. NMA-1.

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

off-balance sheet

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

Analytical accounting of intangible assets

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

Download a sample inventory card for non-financial assets:

Disposal of intangible assets

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

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

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

Typical postings when writing off intangible assets and accumulated depreciation:

Taxes on the sale of intangible assets

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

With regard to VAT, the sale of exclusive rights to industrial designs, utility models, inventions, computer programs, as well as databases, know-how, topology of microcircuits (integrated) and the right to use intellectual results under the terms license agreement. This rule is approved in sub. 26 p. 2 stat. 149 NK.

Intangible assets (IA) refer to non-current, are intellectual achievements organizations and have no physical form.

Intangible assets include patents, trademarks, copyrights, franchise agreements, trade names, government licenses, goodwill, and other items that provide long-term benefits to the company.

Companies use NMA due to accounting for depreciable property and natural resources . Their cost is systematically allocated to expenses during the process of operation, that is, the useful life. This period cannot exceed 40 years.

The process of allocating the cost of intangible assets to expenses is called depreciation. Companies almost always use linear method calculation.

Features of the

Worth considering separately specifics of accounting for each category of intangible assets. Patents grant exclusive rights to manufacture or sell new inventions.

When a patent is purchased from another company, its value is the purchase price. If a company invents New Product and obtains a patent for it, the cost includes only the registration, documentation and legal costs associated with acquiring and protecting it from illegal use by other companies.

Research and development costs are never included in the price of a patent. They are shown as operating expenses. The useful life of a patent is 20 years.

Companies depreciate various intangible assets depending on the nature of the business. Copyright grant their owner the exclusive right to reproduce and sell works of art such as books, songs, or movies. The cost of copyrights includes a nominal registration fee and any costs associated with their protection.

If copyright is acquired, the purchase price determines the depreciable cost. Under Russian law, copyrights are often fully amortized over a relatively short period time. The amortization period of copyright, like other intangible assets, does not exceed 40 years.

Trademarks and trade names include company logos, advertising slogans and product names that have been registered and serve to identify specific companies and products. All costs associated with their protection are amortized.

Buyer franchise licenses obtains the right to sell certain products or services and use certain trademarks or names. These rights have a value because they provide the buyer with immediate customer recognition. Many fast food restaurants, hotels, gas stations, and car dealerships are owned by individuals who have paid the company for a franchise license. The cost of a franchise license is amortized over the life of the franchise.

Typical correspondence

To reflect intangible assets in accounting, it is used account 04, on the debit of which the balance and receipt are reflected, on the credit - disposal. Any receipt of intangible assets is reflected in the sub-accounts of synthetic accounts 08.

It is carried out at the actual cost, residual or revalued.

actual cost- this is the amount of payment for intangible assets in case of its creation, acquisition, operation. It is not subject to change except in cases in accordance with regulatory enactments. Russian Federation and PBU 14/2007. These include the revaluation of an intangible asset or the identification of impairment.

Reassessment is carried out no more than once a year commercial organizations, based on the current market price of the asset. The revaluation is offset on account 83 “Additional capital”, and the markdown is credited to 91 “Other expenses and incomes”.

The residual value of intangible assets is calculated as the difference between the initial and accrued depreciation. Reflection of intangible assets in the balance sheet occurs at the residual value, and acceptance - at the actual value.

Examples of postings for accounting for intangible assets are presented in this table.

Documentation and regulations

Documentation of these operations is to draw up primary documentation, to which belong card in the form of NMA-1, and act of acceptance. In practice, they are drawn up in an arbitrary form, the main thing is to be careful when filling out the right to own.

to documents that reflect the essence of transactions, include security, assignment of rights, licenses, know-how contracts and the creation of intellectual property, originals or copies of copyright registration certificates.

The main regulatory document PBU 14/2007, approved by Order of the Ministry of Finance of the Russian Federation No. 153n, sets out the requirements for accounting for intangible assets that do not have physical properties and are identified (either shared or derived from contractual or other legal rights).

Intangible assets that meet the recognition criteria are initially measured at cost and subsequently using a revaluation model. They are depreciated on a systematic basis over their useful lives (if the asset is indefinite, it is not depreciated).

The definition of intangible assets and methods of their depreciation is presented below.