Intangible assets that applies to them, how are NMA in accounting take into account? How do I do and reach NMA?

Admission of intangible assets to the enterprise

Overseas assets owned by the enterprise are divided into facilities of fixed assets and objects of intangible assets.

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
Topology of integrated microcircuits
Providing selection
Know-how
Trademarks
Branded names
Commercial designations
Business reputation organization

NMA is not the result of intellectual activity itself, but the exceptional 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
Purchased for use and not for resale
You can reliably determine its cost.

Admission of intangible assets to the enterprise:

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

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 account44 is carried out through the auxiliary account. 20, on which all the costs of acquiring an object are collected on the debit: directly the cost of exclusive right to this object and costs for its use in the future, payment of various duties, taxes, customs fees, consulting and information services, services of third-party organizations.

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.

Postings 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 own strength, then the salary of employees engaged in this process can act as expenses, insurance premiums, 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 submitted to the authorized capital in the form of a contribution from the founder, 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.

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 the market value of the asset obtained after the assessment.

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.

Disposal of intangible assets

The disposal of intangible assets in the same way as their arrival must be correctly documented, the right wiring must be reflected in the accounting department.

Departure intangible assets in the following cases:

If a moral or physical wear of the asset has occurred, and therefore it becomes unsuitable for further use
When transferring the NMA to another enterprise for a fee, that is, the sale
With a gratuitous transfer of the asset to another enterprise, that is, donation
Introduction to the authorized capital of another enterprise

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

Disposal of NMA when writing off

If the intangible asset is spoiled, its useful use of its useful use, NMA has lost its functions and properties and is not suitable for further use on purpose, it must be written off from accounting.

Assets the state of an asset Special Commission, which makes a decision to write off the object. At the same time, the order in which it is indicated which nma is subject to write-off and for what reason. The write-off process itself occurs on the basis of an act of write-off. When an object is removed from accounting in the card account of intangible assets NMA-1, a mark is made about it.

When departing intangible assets, it is necessary to write off the residual value in the expenses of the enterprise. The residual value is defined as the difference between the initial cost and depreciation accrued on the write-off date.

If a separate account 05 was used to accrue the depreciation of intangible assets, then the accrued depreciation is written off by the receipt of D05 K04. After that, the residual value detected by 04 accounts is written off in other costs of the receipt D91 / 2 K04.

If a separate account was not opened for depreciation, and the amortization deductions were written off directly from the account of account 04, then it is necessary to simply determine the residual value of the asset and write it off to the expenses of the enterprise.

After that, you can define a financial result from write-off (loss).

Wiring when writing off NMA:

Transmission of intangible asset for fee

The implementation of the NMA is also drawn up after 91 account (unless, of course, the sale of intangible assets is not the usual type of activity of the enterprise). At the debit of 91 accounts are collected all costs associated with the implementation, on the loan - revenue from the sale.

When transferring exceptional right to an asset to another legal or physical face, it is necessary to simultaneously write off the residual value of the asset in the debit of sch.91. Wirings are performed similar to the write-off when wear.

A number of NMA objects are exempt from VAT: the exclusive right to program, databases, inventions, samples and models, on the topology of integrated circuits and know-how.

If the asset does not belong to the list of objects, freed from tax on value added tax, the selling price (revenue) should include the VAT value. This VAT company seller must pay to the budget. Wiring to accruem VAT to payment from the implemented NMA has the form: D91.2 K68.DS. Sales revenue is reflected by the wiring D62 K91.1.

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

Wiring when selling NMA:

Debit	Credit	Operation
05	04	Accrued depreciation on NMA
91.2	04	The residual value of NMA was written off
91.2	68.DS.	VAT has highlighted to pay
62	91.1	Reflected the sale of the NMA
51	61	Received payment from the buyer
91.9	99	Financial result from the sale (profit)
99	91.9	Financial result from the sale (loss)

Gratuitous transfer of intangible asset to another person

When donation, the object is transmitted at a residual value, which is formed on the loan of the skip.04.

Grateful transfer is equal to selling, so it is also necessary to use the score 91 to make this procedure and do not forget to accrual VAT with the market value of this NMA.

At the debit of the account, all expenses are collected by gratuitous transmission of the asset: the residual value, VAT, other expenses. The sum of all these expenses will be a loss of donation, which is reflected by the wiring D99 K91.9.

Wiring for the Darment of NMA

Making an intangible asset in the Criminal Code of another organization

Here account is reflected somewhat differently. In this case, the introduction of NMA to the authorized capital is considered to be a financial investment in order to produce profits in the form of dividends. Therefore, it is necessary to use the score 58. The wiring, reflecting the debt of the enterprise in deployment in the Criminal Code, has the form of D58 K76.

The transfer of the asset is performed at a residual value. From the Credit CC.04, the residual cost of NMA is written off into the debit of sch.76. The wiring is viewed D76 K04.

Wiring when making NMA in the Criminal Code of another enterprise:

Features of depreciation of intangible assets

In the process of using an intangible asset, there is a gradual write-off of its initial cost using depreciation. From 1 day of the month following the month of receipt, it is necessary to calculate the depreciation and write it off its value. Write off the cost of NMA using depreciation deductions occurs throughout the useful use of the asset.

Useful use of an intangible asset

Sets at the time of accepting it to account.

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

In the first case, useful life is the period to which the company is issued the right to use this asset, this period is prescribed in the documents, on the basis of which exceptional law is obtained (patent, evidence, etc.). For example, if an exceptional right to use a computer program for 3 years is received, then this period is accepted for the useful use of NMA (36 months).

In the second case, the organization itself determines the period on the basis of the planned period of obtaining economic benefits from a given intangible asset. The only moment, this period cannot be less than 1 year.

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

Depreciation wiring

In terms of accounts, there is an account 05 "Depreciation of intangible assets", which can be used to accrual depreciation. The calculated amount of depreciation deductions is reduced monthly by the receipt of D20 (44) K05.

It must be said that it is not at all necessary for the purpose of writing off the depreciation to attract 05 accounting account. You can do without it without it, written off the monthly depreciation directly from the loan of account 04, which matches the asset. At the same time, the depreciation wiring has the form of D20 (44) K04.

Methods for accrual depreciation of intangible assets

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

Linear
The method of reduced residue
The method of writing the cost is proportional to the volume of products.

By the way, the 4 methods are used to calculate the depreciation of fixed assets, the method of write-off on the sum of the amount of useful use is added to the above.

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

Linear method

It is distinguished by the uniform of the write-off of the cost of NMA, for the organization it is very convenient. This method is the most sought-after and most often used by organizations.

With a linear method, each month is written off the same amount of depreciation deductions, which is calculated by the formula:

Am. \u003d initial NMA value * depreciation rate / 100%,

Where the initial cost of NMA is the cost in which the asset is adopted to account in the debit of the SC.04, and the rate of depreciation is calculated as 100% divided by useful use.

An example of calculating the linear method:

NMA has the first. 100 thousand rubles, useful life of 4 years. Depreciation by linear method is calculated as follows:

Norm \u003d 100% / 4 \u003d 25%

Am. per year \u003d 100 000 * 25% / 100% \u003d 25 000.

Am. per month \u003d 25 000/12 \u003d 2083.33.

The method of reduced residue

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

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

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

Calculation of depreciation according to the method of reduced residue occurs according to the following formula:

Am. \u003d residual value * Depreciation rate / 100%.

Norm \u003d 100% * Acceleration coefficient / useful life.

The method of writing off the cost of NMA is proportional to the volume of products.

The formula for calculation has the form:

Am. \u003d initial cost of NMA * actual volume of products per month / planned volume for the entire useful life.

This method can be used if the planned volume of products (or another indicator of the scope of work) is as a result of using this NMA.

When choosing a method for accrualing depreciation, it is necessary to rely on its economic substantiation in each case. The organization enshrines its choice in accounting policies.

Based on materials: buhs0.ru

NMA abbreviation is deciphering as intangible assets. If their indicators are dropped or do not benefit, they must be written off from the financial accounting of the organization. The write-off of the NMA is carried out by accounting.

What is NMA?

Non-monetary assets are highly appreciated, but do not have real severity.

Patent for the invention (selection / model / industrial samples);
Unique copyright (program for electronic computing machines / database);
Unique right to brand.

Thus, several types of NMA are marked:

Intellectual possession;
"Then" costs;
Reputation of the organization.

This is what refers to patented objects:

The newest invention, useful at the industrial level;
Industry sample having unique external internal characteristics;
Effective models;
Literature, poetry;
Trade name.

Program for electronic computing machines - general information and list of commands that ensure the operation of electronic computing machines and other devices;
Database - Informative data collection for their detection and processing.

NMA 1110 accounts 4 relates to the following debt accounts:

Capital (80)
Settlement (with founders, with various debtors / creditors) (51, 75, 76);
Currency (52);
Special (55);
Additional capital (83);
Unclassified profit (uncovered loss) (88).

Credit ratio:

Long-term material deposits (58);
Additional Capital (83).

Causes of write-off

Intangible assets are eliminated for the following reasons:

The organization can no longer affect the result of intellectual work / organization of the organization;
The transition of unique right to other persons without agreement;
Stop operation due to moral wear;
Transmission under the contract of donation;
In other cases.

It does not matter where intangible assets are transmitted, they still need to reflect them in an active-passive account, which is reflected in line No. 48 "Implementation of other assets". The report indicates all costs:

Primary cost.
Costs that appeared due to purchase.
Revenue size.

The associated profit or loss is transferred to the string 2300.

Debit. Data is entered into this line, in the case of excellence income over costs.
Credit. Indicators are transferred to the string if the losses exceed the profit.

If the acquisition of intangible assets was obtained by donation, the results of the write-off on the operation are recorded in a 1350 debit account "Additional Capital". If they found non-productive purpose, they are reflected in the debate of the line 1370 "Retained earnings".

The balance of assets value may be lower than the contractual value of other enterprises as a result of the transfer of NMA in the form of an investment. Then the final summary indicators must be reflected in the profit of the coming time. Operations associated with a change in the amount of NMA are subject to VAT.

How is the write-off?

To write off non-monetary values, it is required to collect documents, this indicates Law No. 402-FZ of 06.12.11. Well, the form of director elects independently, indicating all the requisites required. List of required documents:

Act and order to write off intangible assets. The document is required to sign the director. It is also necessary to specify the reason for the write-off. And if a special commission has been created, then the signature of all members is required.
NMA accounting card. Based on the act, data on the results of the write-off is made in a special card. Depreciation does not charge funds, from a month that comes after the term of disposal.

The result of the write-off creates the company's financier. 91 (application item 35), including other expenses / revenues. NMA wiring looks like this:

Disposal by the resulting depreciation - d 05 to 04.
When using sch. 05 The disposal of the cost occurs through other expenses - d 91.2 to 05.
Without using sch. 05, the disposal of the cost is due to other expenses - d 91.2 to 04.
When the costs are substantiated by the disposal of the object, the following is applied - d 91.2 to 60, 76, 10, 69, and so on.

The depreciation of the NMA corresponds to the debit with other assets (48), as well as on the loan:

Capital;
Fundamental production;
Complementing production;
Production costs;
Expenses from the farm;
Serving engineering / production engine;
The costs of the coming time.

Depreciation

Depreciation is the lost value in the entire exploited period. The data is reflected due to the balanced transfer of the initial price of NMA to the cost of the goods generated. The regulations of PBU 14/2007 displays the rules for the creation of the depreciation of the NMA.

Cases are often practiced when organizations are changing non-monetary values \u200b\u200bby agreement. If one of the parties respects the obligation in this way, the value of NMA is determined from its primary value. If value cannot be determined by any reason, then it is prescribed in accordance with the situation on the market, or rather, determining the cost of a similar non-monetary asset.

There are several ways to appear intangible assets:

Investment in authorized capital.
By means of donation.
Purchase.
Independent development.

If you realize the NMA in the authorized capital, its value is determined by co-founders. If they go into the consequence of donation, then they are defined as the profit of subsequent time. Their value is determined by the market situation.

NMA is included in accounting, it is estimated at the initial price and costs obtained in the process of making a transaction.

The organization has the right to develop non-monetary assets personally. If there are documents confirming the uniqueness of NMA, it means that they founded the company independently.

The means in the line "Depreciation of intangible assets" are written off, as well as in the string 1110 "Intangible assets". Two lines are combined for a full reflection of information about the means that are named intangible.

Row 1110 is designed for the following:

Data on the dynamics of intangible assets;
Analytics of types and various objects.

If there are several types of intangible assets in the organization, they should be divided into subgroups:

Intellectual property;
Rights of use of resources;
Other objects.

The analysis of the analytical accounting of intangible assets should be recorded strictly according to the rules of the 4th section, which refers to the composition of the NMA at the end of the year, by type No. 5 on the annex to the organization's balance sheet in the NMA category.

Clause 1.3 on the methodological instructions states that the reporting of the entire property of the enterprise must be carried out, intangible assets include this group. Accounting for the receipt and disposal of intangible assets should be carried out according to the rules. Conducting the OPEV property of NMA, the organization may chase several purposes:

NMM detection;
Identifying the coincidence of the sum of intangible assets with the number that is indicated in accounting;
Evaluation of full-fledged conformity with a real account.

The Law of the Russian Federation on accounting rules states that changes in the following nature should be reflected in accordance with NMA:

If the property redeems / sold / for rent;
Before making an annual financial report (not counting property, an inventory not earlier than 1.10. The reporting year);
In the consequence of emergency (natural cataclysms, fire);
In the case of closing the organization / reorganization, before its offensive;
Other cases provided for by the Law of the Russian Federation.

During this property, the following materials are subject to verification:

Documents on the right of the organization possess NMA;
NMA in the report (right and reflected indicators in time).

It turns out that their qualifications are important for NMA. After all, it indicates how it is necessary to compile a report on what the dynamics of non-monetary values. Accounting for the disposal of intangible assets occurs, despite the legal or organizational form of an enterprise in relevant species. It is interesting in accounting NMA that the disposal determines the result of profit or loss. We recommend this reports on time.

What is needed to write off NMA expenses, which are no longer used? Documents and procedure for registration

To write off the NMA requires the order of the head about the moral wear and absence of the need to use asset. The form of such a document must be developed independently. The primary document must contain the details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

In accordance with paragraph 34 of PBU 14/2007, approved by the Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n, the cost of NMA, the use of which is terminated for the purpose of production of products, performing work and the provision of services or for the management needs of the organization (in particular, in connection with the moral Wear), subject to write-off. At the same time, with the write-off of the cost of NMA, the amount of depreciation accumulated deductions (p. 34 PBU 14/2007) is subject to debiting (p. 34 PBU 14/2007).

In the account reflect the following operations:
Debit 05 Credit 04 - Depreciated for the period of use of NMA
Debit 91-2 Credit 04 - Written by the residual value of NMA.

How to reflect the disposal of amortized property in tax accounting

Liquidation

When eliminating (termination of operation and use) of fixed assets and intangible assets, reflect in tax accounting: *

elimination expenditures (dismantling, removal of disassembled property, etc.);
the amounts of non-accurate depreciation.

At the same time, the amount of non-accurate depreciation amounts can be included only on those liquidated objects by which depreciation was charged by a linear method. With a nonlinear method, the object of amortized property is excluded from the amortization group without changing its total balance.

Such an order is provided for paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

With the method of calculating the expenditures on the elimination and amount of non-depreciated depreciation, take into account the period in which the liquidation commission was signed with an act on the implementation of work on the elimination of the fixed assessment. *

If the work on the elimination of the object was not performed, the amounts of non-accurate depreciation are recognized as the date of execution of the act on the write-off of the fixed assessment (for example, in the form of OS-4). This follows from the provisions of subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, as well as from the clarification of the Ministry of Finance of Russia in letters of November 16, 2010 No. 03-03-06 / 1/726, of July 9, 2009 No. 03-03 06/1/454, of January 17, 2006 No. 03-03-04 / 1/27.

At the cash management method, the expenditures on the liquidation reflect as they are paid if there is an act on the execution of work on the liquidation (clause 3 of Article 273 of the Tax Code of the Russian Federation). A special procedure for the write-off depreciation for organizations that apply the cash method is not established by tax legislation. Therefore, these amounts should be expected on the expenses as well as when the accrual method. That is, at the date of registration of an act of writing off the fixed assets.

From the book of 14,500 accounting wiring with comments. Alexey Teplyakov

2.10. Write-off of unused intangible assets

Reflection in accounting accounting of the organization's costs associated with the write-off of objects of intangible assets.

№	Debit	Credit	Contents of operation
1	91-2		Written by the consumed materials
2	91-2	,	Accrued wages and contributions from the accrued wages of workers who perform work on writing off intangible assets
3	91-2	, and etc.	Other costs (expenses) related to the write-off of intangible assets on the financial result (other expenses) of the organization are written off.

Reflection in accounting accounting (liquidation) from the balance of intangible assets. *

Reflection in accounting accounting (liquidation) from the balance sheet of an incomportant intangible asset obtained by the Organization is free of charge due to moral wear.

№	Debit	Credit	Contents of operation
1			The amount of accumulated depreciation is reduced by the actual (initial) value of the retired intangible asset received from the founder for free
2	91-2		Reflected other expenses from the disposal of an intangible asset in the amount of its residual value and at the same time
3	98-2	91-1	The residual value is included in other income

Reflection in accounting accounting (liquidation) from the balance of intangible assets after the expiration of useful use.

№	Debit	Credit	Contents of operation
Accounting wiring in the monthly depreciation accrual
1	, , and etc.		Reflects the amount of depreciation of the object of intangible assets
Accounting wiring when debiting an intangible asset from accounting at the time of the accrual of one hundred percent depreciation due to the inexpediency of its further use
1			The fully-burnt intangible asset is written off due to the expiration of its useful use.
2	91-2	, , and etc.	Reflected costs (expenses) associated with the write-off of an intangible asset as part of other expenses

From the order, PBU of the Ministry of Finance of Russia dated December 27, 2007 No. 153N, PBU14 / 2007 "On Approval of the Regulation on Accounting" Accounting for Intangible Assets "(PBU 14/2007)"

V. Write off intangible assets

34. The cost of an intangible asset, which eliminates or is not able to bring the organization economic benefits in the future, is subject to debiting from accounting.

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

Simultaneously with the write-off of the value of intangible assets, the sum of accumulated depreciation deductions on these intangible assets is subject to debiting.

35. Revenues and expenses from the write-off of intangible assets are reflected in accounting in the reporting period to which they relate. Revenues and expenses from the write-off of intangible assets belong to the financial results of the organization as other income and expenses, unless otherwise established by regulatory legal acts on accounting. *

36. The reading off date of the intangible asset from accounting is determined on the basis of the rules for recognizing income or expenses established by regulatory legal acts.

From the situation

Sergey Ragulina, valid state adviser of the Russian Federation 3rd grade

For what forms make the primary documents

The form of primary documents is determined by the head of the organization's personnel on which accounting is entrusted (part 4 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

The primary document must contain the following mandatory details: *

title of the document;
date to compile document;
the name of the economic entity (organization) that has compiled a document;
the content of the fact of economic life;
the value of natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
the name of the posts of persons who committed a deal, operation, and those responsible for its design, or the name of the posts responsible for the design of the accomplished event;
signatures of these persons with decoding and other information needed to identify these individuals.

Such a list is established by part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

The primary document must be compiled when performing the fact of economic life, and if it is not possible - immediately after its end (part 3 of Article 9 of the Law of December 6, 2011 No. 402-FZ). *

Primary documents are on paper and (or) in the form of an electronic document signed

When the NMA object is subject to write-off

For example, the Commission may conclude that the created website, which was listed on the balance sheet as NMA, will not bring further economic benefits from its use (a special case - the closing of the online store). On this basis, the NMA in the form of a website can be written off from the balance.

Documenting

Initially, the head of the enterprise should issue an order to establish a commission that decides on the write-off of non-current assets, including NMA (Fig. 1):

Fig. 1. Sample order for creating a commission for writing off NMA facilities

The established commission conducts such actions:

Conducts an inspection of the NMA object and examines the documentation on the NMA to be debited;

Establishes the reasons on the basis of which the decision is made that NMA will not bring further economic benefits from its use;

Defines persons (if this requires a situation), due to the fault of which the premature disposal of NMA was held, contributes to their responsibility;

Determines the possibility of selling (transmission) of the NMA object to other enterprises;

Makes up and sign acts to write-off NMA.

Note: 100% wear in itself is not the basis for the elimination of the NMA facility. This is confirmed by the official bodies (see a letter of MFPs from 21.07.04 No. 31-17310-01-29 / 13178).

According to the results of the inspection of the NMA object to be discussed, the Commission issues protocol (Fig. 2), which indicates all the necessary information regarding the write-off operation.

Fig. 2. Sample of the minutes of the meeting of the permanent commission on the write-off of the NMA facility

Based on this protocol, the head of the enterprise issues order on the withdrawal of the NMA object (Fig. 3).

Fig. 3. Sample order of an output from the operation of the NMA object

The write-off of the object of the NMA Commission issues an act of disposal (liquidation) of the object of intellectual property rights in the composition of intangible assets (typical form No.-3), which is in two copies ( p. 1.7 of the Ministry of Meeting No. 1327). Such an act is made on the disposal of each individual NMA object.

Note: The residual value, which leads to c. 13 "Zalishkova Vartist, UAH." The act of typical form No.-3 is determined according to the accounting records for the last number of the month of disposal of such an object as the difference between the initial cost and the amount of accrued depreciation for the useful use period ( p. 3.2 about about about number 732).

That is, the company must accrue depreciation over the last month of use of the NMA object and only then determine the residual value of such an object. This order corresponds p. 30 p (c) bu 8In accordance with which depreciation is stopped starting from the month, nextduring the month of disposal of NMA.

Nuance: in line "Governance of Vibutty (L_Kvіdatsії) Ob'єkta Rights of Inthelectual Muslims The act of typical form No.-3 indicates the reasons for the disposal of the NMA, which may, in particular, are as follows:

1) End of validity:

Property rights intellectual property

Contract for the use of property rights intellectual property,

Storage of information on objects of intellectual property rights as a commercial mystery,

License agreement;

2) early termination of the license agreement, etc.

Let us give a sample of registration of the act of form No.-3 (Fig. 4 on p. 16).

After an act to write-off approves the head of the enterprise or another authorized person:

The first copy of the act is transmitted to the accounting department;

The second is left by the person responsible for the storage of NMA.

Liquidation of NMA in tax accounting

Profit Tax . The procedure for reflecting the NMA liquidation operation in tax accounting depends on whether the person is adjusted to the adjustment of the accounting finance to taxation on the differences that arise in accordance with the provisions section. III NCU (pp 134.1.1 NCU).

Taxpayers which do not conduct the adjustments of the financial sectionDefined from 01/01/15, taxable profits exclusively according to accounting data. Recall that they include persons who have annual income from any activity (minus indirect taxes) defined by accounting rules for the last annual reporting (tax) period does not exceed 20 million UAH.

Face conducting finvectuct adjustments (with an annual income of over 20 million UAH.), Accounting finvecture adjusts such differences:

. increase on the amount of the residual value of a separate NMA object defined in accordance with NP (C) bu ( p. 138.1 NKU);

. reduce The amount of the residual value of a separate NMA object defined with the provisions Art. 138 NCU (p. 138.2 NCU).

"Tax" residual value will differ from the "Accounting" at the expense of the following factors:

Differences in the timing of depreciation and methods;

The incomprehensions of the "tax" residual value as defined as of 01/01/15, with "Accounting".

VAT . According to abz « d "P.P. 14.1.191 NK. elimination by the taxpayer at his own request non-current assetswhich are in such a payer, is considered to be supplied. However, in a special rate p. 189.9 NKU,which regulates the procedure for taxation of these operations, it is reported only on the elimination of the main production or non-production facilities. That is, a separate order for calculating tax liabilities on the Elimination of NMA in NKU not specified.

Meanwhile, tax authorities are prescribed to charge tax obligations in this case on the basis of abz "G" p. 198.5 NCU Due to the fact that NMA is not used in economic activities (see clarification in category 101.05 ZIR GFSU). The database of taxes in this approach is determined according to p. 189.1 NKU Based on the carrying (residual) cost, which has developed as a state at the beginning of the reporting (tax) period, during which such operations are carried out (the liquidation of NMA). In this case, the obligation to accrual tax liabilities does not depend on whether documents were drawn up for the write-off NMA or not.

But! It should be noted that tax liabilities on the standards p. 198.5 NKU Associated only if the tax credit was previously reflected in non-delete assets (including NMA). This confirmed both GFSU In a letter dated 07.08.15 No. 29163/7 / 99-99-19-03-02-17 (Wed 025069200). And many NMA, in particular Internet sites, are supplied just without accrual VAT ( p. 26 subdaz. 2 sec. XX NK.). In such cases, tax liabilities do not need to accrue.

Accounting

As we noted above, before the elimination of the current NMA facility, it is necessary to accrue depreciation for the current month, and then identify the residual value of such an object in order to write down it for expenses ( p. 30 p (c) bu 8).

In the elimination of the NMA object, its residual value includes other expenses and reflect on DT subaccount 976 "Write-off of non-current assets" ( p. 35 p (c) bu 8, p. 29 p (c) BU 16 "Costs"). Subaccount 976. It can also be used to reflect the costs associated with the accrual of tax liabilities on VAT on the Elimination of NMA.

If the enterprise overestimated NMA and on subaccount 412 "Dotreatment (markdown) of intangible assets" The loan balance is listed, which can be identified (to associate with a writable NMA object), then in the amount of such a balance make wiring when writing off ( p. 24 p (c) bu 8, p. 3.6 of the method recommended No. 1327): DT 412 - CT 441 "Profit unallocated".

Example. The company liquidates the website, the initial value of which is 3000 UAH., The amount of accrued depreciation is 1500 UAH., Liquidation cost - 0 UAH. A tax credit for the purchase of a website was not reflected (the operation was not subject to VAT).

Accounting operations will be praised as shown in the table.

Fig. 4. Sample of the execution of the act to write-off the NMA object of typical form No. N-3

Accounting for the liquidation of NMA facilities

So, it is easy to write off the NMA, the main thing is to make documents correctly.

The company has the right to write off the NMA object if it is impossible to receive further economic benefits from its use.

The procedure for reflecting the NMA Elimination Operations in tax accounting depends on whether the person of the accounting of the accounting formulation holds on the differences provided for in section. III NKU..

The tax authorities are prescribed in the liquidation of NMA to accrue tax liabilities on VAT on the standards abz "G" p. 198.5 NCU (Based on the residual value of NMA at the time of write-off), regardless of whether documents were drawn up for liquidation or not. However, accrual VAT for these standards is necessary only in a situation where the tax credit on VAT was reflected at the time of acquiring NMA.

Documents and abbreviations

Order number 732. - The procedure for applying typical forms of primary accounting of objects of intellectual property rights in the composition of intangible assets, approved by order of the Ministry of Internal Affairs of 11/22/04 No. 732.

Metrovolution No. 1327. - Methodical recommendations for accounting of intangible assets, approved by order of the MFP of November 16, 2009 No. 1327.

NMA - intangible assets.

This principle is regulated by PBU14 / 2007 (paragraph 34).

At the same time, depreciation accumulated on account 05 is subject to simultaneously (unless, of course, this account was used by an enterprise for accumulating reimbursed wear).

Disposal and, accordingly, the write-off of intangible assets can be made by the rightholder organization on the following possible grounds:

the audit is established the fact of the shortage (lack) of the property object;
the object has been submitted to the authorized / mutual fund of another organization as an contribution;
NMA is introduced by the rightholder enterprise as a contribution to the agreement on joint activities;
an asset is transmitted to another subject under the exchange / gift agreement;
the moral depreciation of the intangible asset led to the impossibility of its further exploitation;
the rights issued by the NMA organization are transferred to third-party entities on the basis of succession or accompanying;
an asset is transmitted to another person due to the alienation of the relevant right;
exceptional rights to the object ceased to act due to the end of the designated period;
other circumstances, reasons, grounds.

Read also for the sale of intangible assets in this article.

Documents when wear, expiration of useful use

If the regulated useful life of the NMA has been completed, its write-off will be accompanied by the design of proper primary documentation, which is provided for by the requirements of FZ-402, relevant as of 12/06/2011 (Article 9).

The management of the enterprise has the right to independently develop and approve forms (forms) of the relevant papers (acts). In these documents, all necessary details must be indicated, including the cause (basis) of disposal.

So, if the intangible asset is written off by the enterprise due to the expiration of the established period of useful use, the following papers are necessarily drawn up:

Account card NMA-1. It records information on the write-off of an asset from the economic balance of the organization. If the appropriate entry is made, the depreciation of this object ceases to accrue from the month, which follows after the month of write-off.
Order of the Organization's management on the need to write off the object. The document necessarily indicates the basis (reason) for such action.
Act of write-offs NMA. Based on this document, an entry is recorded in the credited asset record. As with the above order, this paper is signed by the head and contains information about the reason why an intangible asset is written off.

If the procedure was carried out by a special commission, the composition of which is approved in advance by the head of the enterprise, this act is necessarily signed by all its participants.

Sample order

The order for the write-off of the intangible asset is drawn up by the head of the rightholder organization and contains the following details:

Name of the order, its registration number, the date of compilation.
Subjects - employees of the organization - those responsible for performing this order. Each subject participating in the procedure is assigned specific tasks with an indication of the limit periods of execution.
NAME NMA, its brief description, inventory number.
The reason you need to write off the object.
Documentary base (if available). Alternatively, decision (conclusion) of a special commission.
The order is subscribed directly to the head of the organization, as well as all responsible entities confirming familiarization with this act.

Download a sample of an order to write off intangible assets - Word.

Example Act

You can write off the NMA and make the necessary information in its accounting card in the organization can be on the basis of an appropriate act containing such information:

The name of the act, its registration number, the date of compilation.
The name of the Organization Rightholder, which is written off asset.
Structural division of the enterprise using an object.
Correspondence of account accounts on the fact of write-off.
Name of the liable object of the NMA.
Primary value (balance).
Accumulated depreciation.
Inventory number.
Information about the special commission that has revised the object being written off and its powers.
Date of admission to the organization.
Cause (base) of write-off (for example, moral wear).
Conclusion (decision) of a special commission.
List of shutdown documents.
FULL NAME and Signatures of the Commission members (including the leader).
Data on the financial result (loss) on the results of the write-off.
Mention of closing the inventory card.

Download Sample Act on the write-off of intangible assets - Word.

Accounting for intangible assets (admission)

Buying intangible assets (wiring, example):

In accounting, there is an account 04 "Intangible assets". Also, as in the case of basic means, the accounting of intangible assets occurs at its initial cost plus additional costs minus VAT. Moreover, since 2008, VAT is not subject to the exclusive right of inventions, industrial samples, computer programs, databases, topology of integrated circuits, know-how, useful models. As an additional costs, payments of various duties, payment for services of any intermediary organizations, payment of consulting and information services and other costs associated with the purchase of an intangible asset are made.

Primary documents for incorpracting intangible assets - NMA-1 accounting card, the transmission act is also compiled.

Postings when buying an intangible asset:

We will analyze on the example, how to account when buying an intangible asset, and which wiring are compiled.

An example of buying an intangible asset:

Firm 1 bought from the company 2 exceptional right to the invention. The patent concession agreement was registered with Rospatence with the payment of 2400 rubles fee. The cost of patent is 59,000 rubles.

In this example, the accounts will be the following wiring:

Creating an intangible asset (wiring, example):

Intangible assets are considered created if they are obtained:

As a result of official duties or on a specific task of the employer
From unauthorized persons under the concluded contract for the creation.

Postings when creating intangible assets are similar to the previous case of purchase, only additional costs can be attributed to the payment of employees of third-party organizations who participated in the creation of NMA, the work of their own specialists engaged in the creation of NMA, deductions for social needs, the costs of maintaining research equipment and other fixed assets employed in the creation of NMA, as well as accrued depreciation on them.

The Research Bureau has developed a new engine, conducted successful tests, sent an application for a patent to Rospatent.

wages of workers 30 000;
insurance premiums 7800;
material costs 10,000;
state duty 2000;
collection for conducting examination 990.

The patent was obtained for 5 years.

Wiring in this example:

Sum	Debit	Credit	Name of operation
30000	08	70	Considered s / n workers
7800	08	69	ESN highlighted
10000	08	10	Required material costs
2000	60	51	Paid state license
990	60	51	Payment fee for examination
2000	08	60	Posted by payment of state duty
990	08	60	Considered payment collection for examination
50790	04	08	NMA adopted to account

In this example, it is worth noting that this will look like the record of intangible assets in accounting, in tax accounting according to Art. 257 of the Tax Code paid taxes are not taken into account as costs when creating NMA.

We will deal with more details with tax accounting later in the relevant section of this website.

The arrival of an intangible asset in the form of a contribution to the authorized capital (wiring):

If the NMA enters the enterprise as a contribution to the authorized capital, then recall the account 75 and make the following wiring:

D08 K75 - Cost of NMA,

D04 K08 - NMA adopted to account.

Disposal of NMA when writing off

If the intangible asset is spoiled, its useful use of its useful use, NMA has lost its functions and properties and is not suitable for further use on purpose, it must be written off from accounting.

After that, you can define a financial result from write-off (loss).

Wiring when writing an intangible asset:

Transmission of intangible asset for fee

A number of NMA objects are exempt from VAT: the exclusive right to program, databases, inventions, samples and models, on the topology of integrated circuits and know-how.

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

Wiring when selling NMA:

Gratuitous transfer of intangible asset to another person

When donation, the object is transmitted at a residual value, which is formed on the loan of the skip.04.

Grateful transfer is equal to selling, so it is also necessary to use the score 91 to make this procedure and do not forget to accrual VAT with the market value of this NMA.

Wiring for the Darment of NMA

Insertion in the Criminal Code of another organization

The transfer of the asset is performed at a residual value. From the Credit CC.04, the residual cost of NMA is written off into the debit of sch.76. The wiring is viewed D76 K04.

Wiring when making NMA in the Criminal Code of another enterprise:

Typical wiring for the disposal of NMA

Accounting for the disposal of intangible assets

The cost of intangible assets that are eliminated or not able to bring economic benefits in the future are subject to debiting from accounting. Intangible assets may drop out for the following reasons:

Termination of the term of the organization's right to the result of intellectual activity or means of individualization;

Transmission (sale) under the agreement on the alienation of the exclusive right to the result of intellectual property;

Transition of exclusive right to other persons without a contract;

Termination of use due to moral wear;

Transmission under the contract of exchanges, donations;

Including in the account of the contribution under a joint venture agreement;

Transmission as a contribution to the authorized capital of other organizations;

when transmitted to trust management, etc.
The basis for write-off is the acts of transmission,

acts to write-off, protocol of the meeting of shareholders, etc.

Accounting for the disposal of NMA leads on an active-passive account 91 "Other income and expenses".

According to the debit of account 91 reflect:

1. The residual value of NMA:

Dt 91 K-T04;

2. Expenses associated with the disposal of NMA:

Dt 91 Kt 70, 71, 69;

3. The amount of VAT on the implemented NMA:

Dt 91 Kt 68.

The credit of the account 91 reflects the revenue from the sale of NMA at bargain prices, including VAT: Dt 62 Kt 91.

On account 91 "Other incomes and expenses" determine the financial result from the write-off of NMA by comparing revolutions. If the turnover of the debit is more turnover on the loan (balance debit), we obtain a loss that will be written off on account 99 "Profit and losses" by wiring: D-T99K-T91.

If the loan turnover is more turnover on the debit (balance of credit), we will receive a profit that will be written off by 99 wiring:

Dt 91 Kt 99.

Under any reason for the disposal of the write-off of the NMA object from the balance, reflected by the wiring:

Write off the accrued depreciation - Dt 05 Kt 04,

Write off the residual value - Dt 91 Kt 04.

Debit	Credit

Sale of NMA
	Reflects the contractual value of the implemented NMA (including VAT)
	Reflected the amount of VAT to be obtained from the buyer
	Receipt of payment from the buyer
	Reflects the amount of expenses related to the sale of NMA		76.71, etc.


	Reflected Financial Result: Profit, Loss	91 99	99 91
Gratuitous transfer NMA
	The amount of accrued depreciation is written off.
	The residual value is written on
	Reflected the amount of VAT, payable by the transmitting party
	Reflects the amount of expenses associated with gratuitous transmission (without VAT)		76.60, etc.
	VAT is written off, paid to suppliers by expenses associated with gratuitous transfer of NMA
	Reflects loss from gratuitous transfer		91/9
The transfer of NMA to the deposit in the authorized capital of another organization
	The residual value of NMA was written off
	The amount of accrued depreciation is written off.
	Reflects the transfer of NMA to the deposit account in the authorized capital of another organization for the agreed value
	Reflects the difference between the residual cost of NMA and the markup of the deposit	99 91	91 99