Conducted to account for NMA wiring. Accounting for the receipt and disposal of intangible assets. List of possible postings that can be compiled when taking into account intangible assets

Acquisition intangible assets For a fee is one of the most common ways among all the methods of intangible assets.

In accordance with paragraph 6 of PBU 14/2000, approved by the Order of the Ministry of Finance Russian Federation dated October 16, 2000 No. 91n "On approval of the Regulation on accounting" Accounting for intangible assets "PBU 14/2000 (hereinafter - PBU14 / 2000), initial cost Intangible assets acquired for the fee are defined as the amount of actual acquisition costs, with the exception of value-added tax and other taxes, except the cases provided for by the legislation of the Russian Federation.

Actual expenses for the purchase of intangible assets can be:

· Amounts paid in accordance with the concessions (acquisition) of the rights to the rightholder (seller);

· 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 due to the concession (acquisition) of the exclusive rights of the right holder;

· Unfair taxes paid in connection with the acquisition of the object of intangible assets, including VAT not deductible;

· Remuneration paid by intermediary organization through which an object of intangible assets is purchased;

· Other expenses directly related to the acquisition of intangible assets.

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

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, relevant social insurance and ensuring, material and other expenses. Additional costs increase the initial cost of intangible assets.

According to paragraph 8 of PBU 14/2000, the actual expenses for the acquisition of intangible assets do not include common and other similar costs, except when they are directly related to the acquisition of assets.

Evaluation of intangible assets whose cost is determined in foreign currency when acquiring, in accordance with paragraph 13 of PBU 14/2000 produced in rubles by recalculation foreign currency at the rate Central Bank Of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation), which operates at the date of acquisition by the organization of facilities by ownership, economic management, operational management.

Example 1.

The organization that carries out the object of taxation of VAT acquired the exclusive right of the invention, protected by a patent. The cost of the patent is 112 100 rubles (including VAT 17 100 rubles). The duty for registration of the contract assignment of the patent was 1,200 rubles. The patent concession contract is registered in the Patent Office on March 15 of this year, and in the same month the organization began using the invention. Payment by the copyright holder was produced on March 25 of this year. The remaining validity period of the patent for the invention is six years.

Patent holder can give way to a patent to any physical or legal entity. The contract of concession of the patent is subject to registration in the patent office and is considered invalid without registration.

The actual expenses for the acquisition of an intangible asset in this example is the amount paid in accordance with the contract of assignment of rights to the rightholder, and the fee for registering a patent.

The amount of VAT after payment to its right holder and taking into account the acquired intangible asset, an organization can take to deduct. Since the payment of an intangible asset and its commissioning occurred in one period, the amount of VAT can be adopted to deduct in the same period, that is, in March of this year, and reflected in the debit of account 68 "Calculations for taxes and fees" and account credit 19 "Added value tax on acquired values."

The adoption of accounting and properly decorated facilities of intangible assets is reflected at the initial value of the account on the debit of account 04 "Intangible assets" in correspondence with the account of "Investments in".

For reflection of operations in accounting, we will use the following subaccount names:

08-5 "Acquisition of intangible assets";

19-2 "VAT for intangible assets acquired."

Due to the absence of primary forms accounting documentation According to the motion of intangible assets, the organization can independently develop them.

Regardless of the direction of intangible assets, the primary documents are recommended to apply similar documents used in records of fixed assets:

1. In accordance with the Regulations on the accounting of long-term investments approved by the Ministry of Finance of Russia dated December 30, 1993 No. 160 of paragraph 5.2.4, intangible assets are taken to account on the basis of an acceptance act;

2. Primary documents developed in the organization itself in accordance with the norms of Art. 9 "Primary accounting documents» Federal Law "On accounting" No. 129 FZ and approved by the order of the head in accounting policies:

• act of reception (recovery) of intangible assets;
• act of acceptance and transfer of intangible assets, etc.

In these documents, compulsory details characterizing the object of intangible assets should be its initial cost, the amount of accrued depreciation, time useful use, inventory number, data of the security document (patent, evidence, agreement on the alienation of the exclusive right to the object of intellectual property, etc.).

With the disposal of intangible assets and write-off them from the balance, an act for writing off an intangible asset, a similar act to write-off of fixed assets.

Unit accounting Intangible assets are an inventory. For each object of intangible assets, an intangible assets card opens (forms No. NMA-1), approved by the Resolution of the State Statistics Committee of Russia of October 30, 1997 No. 71a, which is a register analytical accounting. 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 the basic information on the disposal of the object (the number and date of the document, the cause of disposal, The amount of revenue from sales). On the revolving side of the card, the characteristic of the object of intangible assets is presented.

Synthetic accounting of intangible assets are carried out on accounts 04 "Intangible assets", 05 "Depreciation of intangible assets". Score 04 "Intangible assets" is basic, active, intended to obtain information on the presence and motion of intangible assets owned by the Organization for property rights. Accounting for intangible assets in account 04 "Intangible assets" is carried out by the actual (initial) cost.

Account 05 "Amortization of intangible assets" regulating, passive, reflects accumulated depreciation.

The costs of acquiring and creating intangible assets belong to long-term investment and reflected in the debit 08 "Investments in fixed assets" The account 08 "Investments in non-current assets" is a calculation, designed to form the actual (initial) cost by grouping all expenses related to the acquisition (creation) of the NMA object.

After taking into account acquired or created intangible assets, they are debited from the loan of this account to the debit of account 04 "Intangible assets" (D 04 K 08).

Reflection on the facts of facts economic activityrelated to the admission of NMA depends on the direction of their acquisition. Intangible assets can be included in the organization by:

• acquisitions for the fee (implementation of capital investments);
• receipts to the deposit in authorized capital from the founders;
• under the contract of donation;
• under the contract;
• under a simple partnership agreement;

Intangible assets made by the founders or participants in the account of their contributions to the authorized capital of the organization (at the agreed value), reflect also through the account 08 "Investments in non-current assets".

At the cost of the incomplete contribution to the authorized capital of intangible assets, accounting records are accounting records: Debit 08 "Investments in non-current assets" Credit 75 "Calculations with founders". Debit 04 "Intangible assets" Credit 08 "Investments in non-current assets". Frequently received intangible assets under the Darment Treaty arrive at the debit of account 08 "Investments into non-current assets" from the credit of account 98 "Incomes of future periods", subaccount 98-2 "Grant arrivals". From account 08 Actual (initial) cost of intangible assets is written off on account 04 "Intangible assets". The cost of free intangible assets, accountable on subaccount 98-2, is further written off monthly in the amount of accrued depreciation deductions On credit account 91 "Other income and expenses" and is recognized as income of the reporting period.

By gratuitously received intangible assets, taxable income increases by the value of the assets received, but not lower than them residual valuelisted by the transmitting organization.

The receipt of intangible assets under the Mena Treaty also initially reflect on account 08 "Investments into non-current assets" from the account of account 60 "Calculations with suppliers and contractors" or 76 "Calculations with different debtors and creditors", followed by recovery by the debit of account 04 "Intangible assets" From credit account 08 "Investments in non-current assets". Property objects transferred in the order are written off the credit of the relevant account account accounts to the debit of sales accounts (90 "Sales", 91 "Other income and expenses").

The arrival of intangible assets under the contract of a simple partnership in joint activities is reflected in the organization leading shared affairs accounting record D 04 to 80 "contributions of comrades in the agreed value."

Intangible assets obtained in use according to paragraph 39 of PBU 14/2007 are taken into account by the user (licensee) on the off-balance account in the assessment determined on the basis of the size of the remuneration established in the contract. Payments for the right right in the form of a fixed one-time payment are recorded in accounting Licensee as expenses of future periods (D 97 K 76) and are subject to debiting during the term of the Treaty for the expenses of the reporting period (D 26, 25 K 97).

Periodic payments paid from the bank's current account reflect d 76 to 51.

Accounting for intangible assets

Synthetic accounting of intangible assets is carried out on accounts: 04 "Intangible assets", 05 "Depreciation of intangible assets", 19 "Value Added Tax on Acquired Values", subaccount 19-2 "VAT on acquired intangible assets", 91 "Other income and expenses "

Account 04 "Intangible assets" - Active, intended to summarize information about the availability and motion of intangible assets, which are at the organization for the rights of ownership. Analytical accounting on account 04 is conducted by types and individual objects depending on their composition.

The main document in analytical accounting of intangible assets is Intangible asset accounting card (form No. NML-1). It is used to take into account all types of intangible assets received for use in the organization. The card opens in accounting for each object and is filled in one instance based on documents for posting, moving intangible assets. The card shows the amount of accrued depreciation monthly. In chapter " a brief description of Object and intangible assets »Only the main indicators of the object are recorded.

When gaining intangible assets, certificates are used for the right to use one or another object, patents, copyright and license agreements, acts of acceptance of work on software development and other documents.

Admission of intangible assets from external organizationsreflects the following main accounting wiring:

according to the intangible assets acquired:

VAT for intangible assets acquired:

• Kt 60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors";

the costs associated with bringing intangible assets to their readiness for use:

• Dt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets"
• Kt 60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors";

enumerations for acquired intangible assets:

• Dt 60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors"
• Kt 51 "Settlements", 52 "Currency Accounts", etc.;

calling intangible assets:

• Kt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets";

VAT on credited intangible assets is attributed to the budget (after payment and posting):

Operation of intangible objects produced in the organization itselfThe accounts accounts are recorded:

• Dt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets"
• Kt 10 "Materials", 60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors", 70 "Calculations with wage personnel" and others - on the amount of expenses;
• Dt 04 "Intangible assets"
• Kt 08 "Investments into non-current assets", subaccount 08-5 "Acquisition of intangible assets" - when transferring created objects to operation.

Called intangible assets made by founders to the deposit in share capital or on payment subscriptions:

• Dt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets"
• Kt 75 "Calculations with the founders", subaccount 75-1 "Calculations on deposits into authorized (share) capital" and
• Dt 04 "Intangible assets"

Unitary state state municipal enterprise Received from the founder and adopted by intangible assets:

• Dt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets"
• Kt 75 "Calculations with the founders", subaccount "Calculations with the state and municipal authority for the dedicated property" and
• Dt 04 "Intangible assets"
• Kt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets".

Frequently received intangible assets Under the contract of donation or as a subsidy of the government body, they come at a market value at the date of adoption of accounting:

• Dt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets"
• Kt 98 "Incomes of future periods", subaccount 98-2 "Certificate arrivals".

When transferring intangible assets to operate, record is made:

• Dt 04 "Non-material assets"
• Kt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets".

In the future, the cost of gratuitous assets is charged with a monthly accrued depreciation (if depreciation is charged) on the organization's revenues of the following entry:

• Dt 98 "Incomes of future periods", subaccount 98-2 "Frequent arrivals";
• Kt 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets".

Adopted to deduct debt before the budget amount of VAT. Related to intangible assets:

• Dt 68 "Calculations for taxes and fees"
• Kt 19 "VAT on acquired values", subaccount 19-2 "VAT on acquired intangible assets".

Consider an example of registration in accounting accounts for intangible assets under the exchange contract. As is known, the initial cost of intangible assets obtained under contracts involving the fulfillment of obligations of non-monetary means is equal to the value of the property, which is transmitted instead. The cost of this property corresponds to the price at which in comparable circumstances the organization determines the cost of similar goods. If this price is not possible, the cost of the assets obtained is determined on the basis of the price, according to which similar intangible assets are usually acquired. The difference between the value of the intangible assets received and the proposed values \u200b\u200bis reflected as non-engineering income or consumption.

Example. Zeus CJSC made an agreement with CJSC Romul. According to the Treaty of CJSC Zeus supplies CJSC Romulus 10. own products. In the exchange of CJSC Romulus transfers exclusive rights to accounting program For computer. This side exchange was recognized as equivalent.

Zeus CJSC usually sells products own production at a price of 1180 rubles. (including VAT - 180 rubles) for 1 unit. Exceptional rights to the program of this type are usually worth 17,700 rubles. (including VAT - 2700 rubles.).

In the accounting of Zeus CJSC, this operation is reflected as follows:

• Dt 62 "Calculations with buyers and customers"
• Kt 90 "Sales", subaccount 90-1 "Revenue" - 18 thousand rubles. - revenue from the sale of products (the cost of the acquired object of intangible assets;
• Dt 08 "Investments in non-current assets", subaccount 08-5 "Acquisition of intangible assets"
• Kt 60 "Calculations with suppliers and contractors" - 10 thousand rubles. - received the resulting object of intangible assets at the cost of exchanged products (180 rubles. 10 units);
• Dt 19 "VAT on acquired values", subaccount 19-2 "VAT on acquired intangible assets"
• Kt 60 "Calculations with suppliers and contractors" - 1800 rubles. - VAT amounts for intangible assets acquired (180 rubles - 10 units);
• Dt 60 "Calculations with suppliers and contractors"
• Kt 62 "Calculations with buyers and customers" - 11,800 rubles. - We will have obligations under the contract of exchanges:
• Dt 90 "Sales", subaccount 90-1 "Revenue"
• Kt 62 "Calculations with buyers and customers" - 5900 rubles. - reflected the difference between the value of intangible assets and sold products (17,700 - 11,800).

NMA or intangible assets are any values \u200b\u200bthat belong to legal entities that do not have a physical form, but in their status have a price characteristic. Intangible assets are taken into account in the wiring at the accounting account 04.

NMA has the ability to be estimated in monetary dimension, as well as used to obtain profits from income. In addition, the cost of intangible assets serves as an indicator of reputation and evaluation of the work of the enterprise.

As a rule, the organization's intangible assets include all sorts of patents, technological developments, software, products licenses and other intellectual property. In addition, it should be borne in mind that trademarks and privileges of any owner are also ranked at NMA.

When working with intangible assets follows special attention Perform the signs for which they stand out in their group, namely:

1. Lack of physical component;
2. Mandatory ability to use the company's benefit in the future;
3. The ability of separation from the rest of the organization's property;
4. The possibility of using a long period of time (more than a year);
5. Availability of documents that confirm the existence of a given intangible asset;
6. Lack of plans for resale assets;

Subaccount accounting account 04

Basic Operations with NMA

Creating an intangible asset

NMA is recognized as created if two rules are met:

1. If they are obtained as a result of the performance of official duties or by individual entrusions of the entrepreneur.
2. If they were obtained from other persons, as a result of the conclusion of the contract for the creation of NMA.
3. If evidence was issued in the name of the organization or a trademark used or the right to use the name of the place where the necessary goods are made.

Wiring when buying an intangible asset

Depreciation HMA

The price of HMA can be compensated by calculating depreciation. This operation Over NMA will allow transfer of the price of assets to the cost of production.

Depreciation occurs every month, and all deductions come to the expenses of the enterprise.

Wiring when depreciation of an intangible asset

Write-off NMA

This process is largely similar to the disposal of fixed assets. In the same way, income and expenses obtained from the write-off of NMA should be attributed to other income and expenses. The only difference from the OS is that for intangible assets there is no need to open a personal subaccount on 04 account.

Postings of 04 account when writing off intangible asset

Sale of NMA

The company has the right to abandon the intangible asset if they were committed:

1. Concessions rights;
2. Write-off asset;
3. Transfer it to other organizations;
4. Gratuitous transfer.

Wiring when selling an intangible asset

Detailed video about NMA accounting in accounting:

The main questions of the topic studied.

The concept, classification, assessment of intangible assets. Source documents According to intangible assets. Accounting for the receipt and creation of intangible assets. Accounting for depreciation of intangible assets. Accounting for the disposal of intangible assets. Business reputation organization (Goodwill). Calculation of the value of business reputation, the features of its accounting and depreciation. Inventory of intangible assets.

Concept, classification, assessment of intangible assets

Basic regulatory document To account for intangible assets (NMA) in commercial organizations (except credit) is the accounting position "Accounting for intangible assets" (PBU 14/2007).

For adoption of an object as an intangible asset, a one-time implementation of the following conditions is necessary:

• 1) the absence of material - real (physical) structure;
• 2) the possibility of identification (discharge, separation) by the organization from another property;
• 3) use in the production of products, when performing work or services or for the management needs of the organization;
• 4) use for a long time, i.e. useful use period over 12 months or an ordinary operational cycle, if it exceeds 12 months;
• 5) the organization does not assume the subsequent resale of this property;
• 6) the ability to organize economic benefits (income) in the future;
• 7) the availability of properly executed documents confirming the existence of the most asset and exclusive right among the organization for the results of intellectual activity (patents, certificates, other security documents, the contract of concessions (acquisition) of the patent, trademark, etc.).

Intangible assets include, for example, works of science, literature and art; Exceptional rights to programs for electronic computing machines; inventions; Useful models; selection achievements; secrets of production (know-how); Trademarks and maintenance signs; as well as a business reputation that arose in connection with the acquisition of an enterprise as a property complex (as a whole or part of it). The cost of the acquired business reputation is determined by the calculated way as 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) - it is positive and negative.

Intangible assets are not: Education costs legal entity (organizational expenses); Intellectual and business qualities of staff personnel, their qualifications and labor ability.

Unit of accounting of intangible assets is an inventory.

The inventory of intangible assets recognizes the combination 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).

The intangible asset is taken to accounting on the actual (initial) cost determined as of the date of adoption of it to accounting.

The actual (initial) value of the intangible asset is recognized as the amount calculated in monetary terms, equal value payment in monetary and other form or value of payables, paid or accrued by the organization when purchasing, creating an asset and providing conditions for the use of an asset in scheduled purposes.

If intangible assets are created in the organization itself, their initial cost is recognized as the sum of all actual expenses for their creation.

If intangible assets are made by the founders to their contribution to the authorized capital, they are assessed by agreement between the parties.

Frequently received intangible assets are estimated at a market value at the date of making them to account.

Intangible assets obtained under the contract of exchanges are evaluated according to the value of the transferred property.

In accounting, intangible assets are recorded on the initial, and in the balance sheet at the residual value.

Primary documents on the accounting of intangible assets

The intangible asset comes on the basis of an acceptance act. Act is compiled by the Commission appointed by the order of the head.

There is no typical form, therefore, as an initial sample of such an act, the form of the act of transmission of fixed assets is used.

On each object of an intangible asset, the inventory card f. NMA-1.

When writing off intangible asset, they make an act to write-off.

There is no type form of an act and an act form to write off the fixed assets can be used as an initial sample.

Documents on intangible assets should be approved by the order of the head of the organization and reflect in accounting policies.

Accounting for the receipt and creation of intangible assets

Synthetic accounting of intangible assets is carried out on accounts: 04 "Intangible assets", 05 "Depreciation of intangible assets", 19 "Value Added Tax on Acquired Values", subaccount 19-2 "VAT on acquired intangible assets", 91 "Other income and expenses " Account 04 "Intangible assets" - active, intended to summarize information on the availability and motion of intangible assets that are at the organization under property rights. Analytical accounting on account 04 is conducted by types and individual objects depending on their composition.

The main document in analytical accounting of intangible assets is the card accounting card of intangible assets (form No. N Ma-1).

1) When acquiring intangible assets for fee, the initial cost is equal to the actual cost of their acquisition.

DT 08kt 60- The actual costs of acquiring intangible assets

DT 19kk 60 - on the amount of VAT

DT 60T 51 - made payment for incoming intangible assets

Dt 68kt 19 - VAT is brought to deduct

2) when creating intangible assets (NMA) on its own, the initial cost is equal to the amount of actual costs of their creation.

Dt 08kt 10, 70, 69, 02, 76 ... - took into account the actual costs associated with the creation of intangible assets

DT 04T 08 - Intangible Assets are registered

3) when introduced into the authorized capital, the initial cost of NMA is equal to the agreed value of the founders.

DT 08kt 75- Founders made NMA

4) with gratuitous receipt, the initial cost of NMA is equal to market value.

DT 08T 98- Required gratuitous arrival of NMA at market value

DT 04T 08- Posted by NMA at the initial value

When accrued by depreciation by gratuitously received NMA:

DT 20, 26, 44KT 05

At the same time, recognition of other current income:

Dt 98kt 91/1.

• 5) Upon receipt of the NMA on the commodity exchange operation, the initial value is equal to the cost of the transferred property (selling value)
• a) Adoption of NMA:

DT 08T60 - the actual cost of acquiring intangible assets

DT 19kk 60 - on the amount of VAT

DT 04T 08 - Intangible Assets are registered

b) applied their own goods, but selling cost:

Dt 62kt 90/1, 91 / 1- sale cost of transmitted property

Dt 90/3, 91 CT 68- Accounts VAT

Dt 90/2, 91 / 2k 43, 41, 10, 01- Write-off of the transmitted property at actual cost

Dt 90/9, 91 / 9t 99- Profit revealed

Dt 99kt 90/9, 91 / 9- detected and loss

c) Offset of mutual debts:

Dt 60kt 62 - interconnection between the parties

Dt 68 CT 19 - VAT is presented to deduct

Accounting Depreciation of intangible assets

The cost of intangible assets for a certain useful life is repaid by depreciation during their useful life. Useful use - 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-profit organization).

Depreciation is not charged on intangible assets with an indefinite useful life, on intangible assets of non-commercial organizations.

Intangible assets for which it is impossible to reliably determine the useful life (SP), are considered intangible assets with an indefinite useful life and the depreciation is not accrued until the moment when the sleep becomes possible to determine.

The useful life of an intangible asset is checked annually by the organization on the need to clarify it.

Definition monthly sum Depreciation deductions for intangible asset are made in one of the following methods: 1) linear method; 2) a method of reduced residue; 3) The method of debiting value is proportional to the volume of products (works).

The choice of a method for determining the depreciation of an intangible asset is carried out by the organization based on the calculation of the expected receipt of future economic benefits from the use of an asset, including financial results From the possible sale of this asset. In the event that the calculation of the expected receipt of future economic benefits from the use of an intangible asset is not reliable, the size of the depreciation deductions for such asset is determined by a linear way.

The monthly amount of depreciation calculations is calculated:

a) with a linear method - based on the actual (initial) cost or current market value (in case of revaluation) of an intangible asset

evenly during the useful use of this asset;

• b) with the method of reduced residue - based on the residual value or the current market value (in the case of revaluation) for the cons in the denominator - the remaining useful life in months;
• c) With a way to write off the value in proportion to the volume of products (works) based on the natural indicator of the volume of products (works) for the month and the ratio of the actual (initial) value of the intangible asset and the intended volume of products (works) for the entire usefulness of the intangible asset.

The method of determining the depreciation of an intangible asset is annually verified by the organization on the need to clarify it. If the calculation of the expected receipt of future economic benefits from the use of an intangible asset has changed significantly, the method of determining the depreciation of such an asset must be changed accordingly. The adjustments arising in this regard are recorded in accounting and accounting reporting At the beginning of the reporting year as changes in estimated values.

Depreciation deductions on intangible assets begin with the first day of the month following the month of adoption of this asset to accounting accounting, and are charged to full repayment The cost or write-off this asset from accounting.

During the term of useful use of intangible assets, the accrual depreciation deductions is not suspended.

Depreciation deductions for intangible assets are reflected in the accounting records of the reporting period to which they relate, and are charged regardless of the results of the organization's activities in the reporting period.

Accounting to accrue depreciation uses a passive account 05 "Depreciation of intangible assets". This account contains accounting information on accumulated depreciation deductions on the objects of intangible assets owned by the Organization for the Rights of Property, on which the cost repayment is made. According to the credit of account 05, depreciation accrual is taken into account, the debit is its write-off on retired intangible assets.

Dt 20,25,26,44 ct 05 - depreciation of intangible assets is accrued and debited on the cost of production or expenses for the sale, which uses this object of intangible assets

DT 05 CT 04 - wrote off the depreciation in the event of the disposal of intangible assets.

Accounting for the disposal of intangible assets

The disposal of intangible assets is conducted on account 91. According to the debit of account 91, the sums of the residual value of intangible assets, incurred costs as a result of the disposal of these assets, as well as the amount of VAT on the implemented assets are reflected. On credit account 91 includes revenues from the sale or other income from the disposal of intangible assets. Ultimately, the debit (loss, flow rate) or credit (profit, income) of the balance on account 91 is charged to subaccount 91/9 "balance of other income and expenses", and later - on account 99 "Profit and losses".

The disposal of an intangible asset occurs: 1) termination of the term of the organization's right to the result of intellectual activity or means of individualization; 2) transmissions under the agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization; 3) the transition of exclusive right to other persons without a contract (including in the order of universal succession and when adding a penalty for this intangible asset); 4) termination due to moral wear; 5) transmission in the form of a contribution to the authorized (share) capital (fund) of another organization, unit trust; 6) transmission under the contract, donations; contribution to the contribution under the agreement on joint activities; 7) detecting the shortage of assets in their inventory; 8) in other cases.

Before writing off an intangible asset for unsuitability, the organization should determine what they can not be used. For this, the order of the head of the organization is created by the Commission, which includes chief Accountant (or accountant). The Commission must establish the reasons for the write-off of the facility (in particular, moral wear, long-term not to use an asset for the production of products), making up the corresponding act. The act is transferred to the accounting department of the organization and on its basis in the inventory card (form No. NMA-1) there is a mark on the departure of the asset.

Most often, the disposal of intangible assets is associated with the expiration of their useful use. As a rule, intangible assets have a limited service life. So, according to Art. 1363. Civil Code RF term of validity of exceptional rights for the invention, utility model and industrial sample and certifying this patent law is calculated from the date of submission of an initial application for the issuance of a patent to the federal executive authority on intellectual property and subject to compliance with the requirements: 20 years - for inventions; 10 years - for useful models; 15 years - for industrial samples.

If the useful use of an intangible asset is not legally installed or defined it, then such an asset is considered to be NMA with an indefinite useful life. Depreciation on such assets is not accrued.

After the expiration of useful use, this intangible asset is written off from the balance of the enterprise. In accounting, such an operation is reflected similar to the write-off of intangible assets due to their unsuitability.

When writing off intangible assets, the following wiring is drawn up:

Dt 99kt 91 / 9- detected loss

Intangible assets in the event of their sales are written off from the balance of the organization. And the sale may occur not only under sale contracts. So, according to Art. The 19967 Civil Code of the Russian Federation may be concluded a license agreement on the provision of the use of the invention, a useful model or an industrial sample. For such a contract, one side is a patent holder (licensor) provides or undertaken to provide the other party (Licensee) a certified patent the right to use of the invention, a useful model or an industrial design in the limits established by the contract.

The agreement on the alienation of the patent, the license agreement, as well as other contracts, through which the disposal of the exclusive right of the invention is carried out, the useful model or industrial sample is consisting in writing and are subject to state registration In the federal body of the executive power on intellectual property. Otherwise, they are considered invalid.

The sale of intangible assets includes the following wiring:

DT 05T 04- Write off the accrued depreciation of intangible assets

Dt 91 / 2k 04- Write off the residual value of intangible assets

Dt 62,76ct 91/1 - sale cost or revenue

Dt 91 / 2ct 68 / VAT - Accrual VAT

Dt 99kt 91 / 9- detected loss.

The organization has the right to transmit intangible assets as a contribution to the authorized capital of another organization or for joint activities. According to Art. 39 of the Tax Code of the Russian Federation, such a transfer is not recognized by the sale of goods, so it is not subject to VAT.

In this case, the following accounting wiring are manufactured:

DT 05T 04- Write off the accrued depreciation of intangible assets

Dt 91/2 CT 04- Write-off of the residual value of intangible assets

Dt 58 Kt 91/1 - the agreed value between the founders

Dt 91/2 CT 71,76- The costs associated with the transfer of intangible assets are determined

DT 91 / 9T 99- Profit revealed

Dt 99kt 91 / 9- detected loss.

Business reputation organization (Goodwill). Calculation of the value of business reputation, the features of its accounting and depreciation

Business reputation - is defined as the difference between the purchase price of the organization, as the acquired property of the property as a whole and the cost of accounting balances of all its assets and obligations.

For accounting purposes, the magnitude of the acquired business reputation is determined by the settlement path as the difference between the amount paid by the Seller for the organization and the sum of all assets and obligations on the accounting balance sheet of the organization at the date of its purchase (acquisition)

Positive business reputation is a surcharge to the price paid by the buyer in anticipation of future economic benefits and is taken into account as a separate inventory.

DT 04T 60- Reflected Positive Business Reputation

Negative business reputation is a discount from the price provided by the Buyer due to the lack of factors for the availability of stable buyers, the reputation of quality, business relations, management experience, etc. Considered as income of future periods.

Dt 60kt 91- Reflects a negative business reputation.

Negative business reputation in accordance with paragraph 44 PBU 14/2007 refers to other income:

Dt 98kt 91/1.

When purchasing objects for privatization at auction or in a competition, the organization's business reputation is defined as the difference between the purchased price paid by the buyer and the estimated (initial) cost of the organization sold.

Inventory of intangible assets.

The NMA inventory is carried out in cases provided for by accounting rules, as well as established organization managers.

In the latter case, the head defines the number of additional inventories during the reporting year, the date of their conduct, the volume of each.

The NMA inventory is to verify the accuracy of credentials and compliance with their actual availability.

During the inventory, the availability of documents confirming the existence of relevant objects and the rights of the organization on them is checked.

Before the inventory of the NMA inventory check the availability and compliance of accounting registers and technical documentation, specify the place of use of NMA,

The Inventory Commission considers the documentation on NMA and records in inventory features The actual presence of objects for name and intended purpose.

Separately recorded with inventory identified and not taken into account objects, as well as assets whose validity period has expired.

Objects not listed in accounting are reflected in the inventory at market value.

Dt 04t 91 / 1- are not taken into account objects at market value

DT 94kt 04- Writectite NMA shortage for residual value

Dt 73/2, 91 / 2ct 94- is a shortage of the guilty person or financial result.

Control questions

• 1) Call the conditions when performing the object is made to accounting as an intangible asset.
• 2) How are intangible assets classified?
• 3) how intangible assets are evaluated?
• 4) What does the cost of intangible assets depend on admission?
• 5) How is the registration of intangible assets regulate?
• 6) What methods of accrual depreciation of intangible assets exist?
• 7) How is the synthetic and analytical accounting of intangible assets?
• 8) Concept of business reputation, accounting features?
• 9) How is the inventory of intangible assets?

10) Primary documents on the accounting of intangible assets?

Overseas assets owned by the enterprise are divided into facilities of fixed assets that we talked in detail, and the objects of intangible assets that will speak now.

The main differences between intangible assets from fixed assets can be called that the first does not have physical form and are created as a result of intellectual activity. The intangible asset (NMA) is the exclusive right to the result of intellectual activity.

As an example, NMA can be called exceptional right to:

• Computer programs, databases;
• Inventions, models;
• The topology of integrated circuits;
• Achieve selection;
• Know-how;
• Trademarks;
• Branded names;
• Commercial designations;
• Business reputation organization.

I repeat once again, NMA is not the result of intellectual activity itself, but the exclusive right to it.

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

• It is planned to use for a long period (over a year);
• Used in order to obtain economic benefits;
• Acquired for use, and not for resale;
• You can reliably determine its value.

Admission of intangible assets to the enterprise

First of all, we note that it is necessary to accept the object on the basis of an act of acceptance and transmission, after which it is necessary to start the accounting card in the form of NMA-1 (similar actions are carried out and at).

As documents that confirm the fact of the acquisition of NMA, such documents as patents, an agreement on the alienation of exclusive right, certificate, license agreement, etc.

The company may be an intangible asset to buy (acquire for a fee), create on their own or with the help of third-party organizations, get in the form of a contribution to the authorized capital from the founders, as well as get it as a gift (free).

Let us dwell on each of these 4 ways to receive an intangible asset facility, consider which wiring must be performed in accounting.

Acquisition of NMA for a fee (purchase)

To take into account intangible assets, 04 accounts accounts are used. The NMA received is taken into account at the debit of this account at the initial cost. Acceptance of accounting on the skip4 is carried out through auxiliary, on the debit of which all costs for purchasing an object are collected: the cost of exclusive right to this object and the costs of its use in the future, payment of various duties, taxes, customs fees, consulting and information services, third-party services.

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

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

For other assets, it is necessary to allocate from the sum of all costs forming the initial value, the amount of VAT and send it to deduction.

Wiring when buying intangible assets

On the account 08, we open an additional subaccount 5 "Acquisition of NMA". According to the debit of this account, we will collect all the costs, after which we will send them to one wiring to the debit of sch.04, so we will have the initial cost of an intangible asset.

Wiring:

Creation of NMA

It is possible to create an intangible asset as independently, with the help of employees of your own company, but you can make an order of a third-party organization, on this specializing.

In no matter how intangible asset was not created, it is also necessary to collect all the costs associated with its creation, after which transfer them to the debit of SC.04.

If the process of creating a NMA occurs with its strength, the salary of employees engaged in this process can be expected as expenses insurance contributions, accrued and paid from this salary. Also, expenses include depreciation on equipment occupied in research and other works.

If third-party organizations are involved, then pay for their services as expenses.

After the costs are collected by debit 08, a wiring is performed on the adoption of an object to accounting D04 K08.

Making NMA in the Criminal

If the intangible asset is made in the form, then attract the account of accounting for calculations with the founders and carry out wiring:

• D08 K75 - reflected the initial cost of NMA
• D04 k08 - an asset adopted to account

Frequent arrival of NMA

Upon receipt of an intangible asset under the contract of donation, it must be assessed at an average market value to the current date, in order to know, for what value it is to accept and where to charge further depreciation. Amortization of intangible assets read.

For evaluation, third-party assessment organizations can be attracted.

For accounting for gratuitous intangible assets you need to use accounts 98 "Certificate arrivals".

Postings on the accounting of NMA obtained under the contract of donation:

• D08 K98 - reflected market value Asset obtained after evaluation.
• D04 K08 - the object is taken into account.

In the future, when depreciation is calculated, the amount of depreciation deductions is also necessary to write off the C98 K91 / 1 with account.