When selling an intangible asset, what an act is drawn up. Intangible assets: wiring. Useful use of an intangible asset

According to PBU 14/2007 for assets to account for accounting as intangible assets, one-time implementation is necessary.

• the ability of the facility to organize economic benefits in the future;
• lack of material and real (physical) structure;
• the ability to identify (selection, separation) of an object from other objects;
• use in the production of products, when performing work or services or for the management needs of the organization;
• use for a long time, the time of useful use, the duration of over 12 months or the usual operational cycle, if it exceeds 12 months;
• the organization does not assume the sale of an object within 12 months or a conventional operational cycle, if it exceeds 12 months;
• the actual (initial) cost of the object can be reliably determined;
• the organization should carry out control over the objects, have properly executed documents confirming the existence of the most asset among the organization for the results of intellectual activity or the means of individualization (patents, certificates, other security documents, the agreement on the alienation of the exclusive right to the result of intellectual activity or the means of individualization, documents confirming Transition of exclusive right without contract, etc.).

According to PBU 14/2007, the results of intellectual activity, personalization, business reputation and production secrets (know-how) are included in the composition of intangible assets.

The results of intellectual activity include exceptional rights to:

• works of literature, science, art;
• programs for electronic computing machines and databases; Related rights;
• inventions, industrial samples;
• useful models;
• selection achievements;
• topology of integrated circuits, etc.

Individualization facilities include exceptional rights to:

• trademarks and maintenance signs, branded names;
• ownership of know-how, secret formula;
• business reputation.

Currently, the secrets of production (know-how) are taken into account as NMA only in tax accounting (paragraph 3 of Art. 25 of the Tax Code of the Russian Federation).

The composition of intangible assets do not include: intelligent and business qualities of personnel, their qualifications; Organizational expenses related to the formation of a legal entity.

Intangible assets are divided into the following groups:

• intellectual property objects;
• business reputation organization.

When creating on your own (legal entity):

1) Dt 08 Kt 10, 70, 69 - on the amount of actual costs;

2) Dt 04 Kt 08 - on the initial cost when taking into account

From founders to the deposit in share capital:

1) Dt 08 Kt 75/1 - to the contract value;

2) Dt 04 Kt 08 - on the initial value.

Received for free (under the contract of donation):

1) Dt 08 K-T 98/2 - on the current market value;

2) Dt 04 Kt 08 - at the initial value;

3) Dt 98/2 Kt 91 - in the amount of monthly accrued depreciation, we write off the amount of income of future periods from account 98/2 to account 91, subaccount "Other revenues".

The cost of the NMA received from other enterprises is included in other revenue revenues of the recipient's organization in the amount of the monthly accrued amount of depreciation and is subject to income tax.

NMA admission for joint activities:

Dt 04 Kt 80 "Authorized capital" - on the agreed value.

Admission of NMA upon receipt of property in trust management:

Dt 04 Kt 79 - on the agreed value.

According to Art. 159 of the Tax Code of the Russian Federation, the initial cost of NMA, created for their own needs, is subject to VAT. VAT amounts paid by resource providers that were used in the creation of NMA are subject to reimbursement from the budget.

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

Intangible assets included in the eighth-tenth depreciation groups can be amortized only by a linear way.

With a linear method, the amount of depreciation of intangible assets for a month is defined as a product of its initial cost and depreciation rate.

The rate of depreciation is determined by the formula:

N \u003d 1 / n × 100%,

where n is a useful life in months.

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

A \u003d b × n / 100%,

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

The depreciation amount of NMA, accrued in accounting and tax accounting, may coincide. This is possible if:

• in accounting and tax accounting, depreciation is charged by a linear method;
• the asset in the same case has the same initial cost and useful life.

Then the amount of depreciation reflected on the loan of account 05 "Depreciation of the NMU" can be transferred to the tax accounting and use when calculating income tax.

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

Depreciation is not charged for intangible assets worth below 40,000 rubles. For the unit acquired from January 1, 2011. If the object was commissioned in December 2010 and its cost will be 20,000 rubles, it will be admitted to the amortization, the depreciation will be accrued from January 2011 (FZ dated 27.07 .2010 № 229-ФЗ "On Amendments to Part I and Part II of the Tax Code of the Russian Federation").

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 the 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 transmitting to trust and other, the basis for writing 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 Kt 04;

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.

According to the loan, account 91 reflect 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:

Dt 99 Kt 91.

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. For any reason, the disposition of the NMA object from the balance is reflected by the wiring:

• write off the accrued depreciation - Dt 05 Kt 04,
• write off the residual value - Dt 91 Kt 04.

Any accountant periodically faces the implementation of such an important operation as the write-off of intangible assets. In addition, it should be borne in mind that assets can be written off for various reasons: if it was sold, eliminated or transmitted a pricing. This article will help quickly and easily implement this task, leading examples of wiring and brief characteristics of the operation.

It happens in accordance with the accounting regulations 14/2007. In this document, there are cases when NMA can be written off, namely:

1. As a result of depreciation when there is a write-off on the costs of their value;
2. Loss of profitable qualities, as well as, unsuitability for future operation;
3. Obsolescence;
4. Transition rights to use intangible asset to other persons, companies or organizations;
5. The transfer of an asset in the form of intellectual property in the authorized capital of any enterprises;
6. When finding a shortage of the results produced;
7. Other cases, if there is a need for this.

Wiring when writing off intangible asset

How to reflect in the postings write-off NMA in liquidation

Reflection in the wiring free of charge HMA

The disposal of intangible assets in the same way as their receipt, which was discussed in detail should be properly documented, in accounting it is necessary to reflect the correct wiring. Below we will understand how the NMA can leave the enterprise, and how to competently arrange.

Departure intangible assets in the following cases:

1. If moral or physical wear of the asset occurred, and therefore it becomes unsuitable for further use.
2. When transferring the NMA to another enterprise for the fee, that is, the sale.
3. With a gratuitous transfer of an asset to another enterprise, that is, donation.
4. Inclusion to the authorized capital of another enterprise.

In fact, intangible assets can leave the enterprise in the same cases as the main funds. Accounting for the disposal of fixed assets is considered in detail.

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.

It is necessary to be guided by the provisions of Chapter V PBU 14/2007. The procedure is accompanied by the design of mandatory acquittal documents, and in accounting is made typical wiring. Consider the features of the situation of the write-off NMA in tax and accounting.

Causes of writing off intangible assets

According to paragraph 34 of the provisions, the value of the departure asset or an object that is not able to more generate economic benefits is subject to debiting. At the same time, the accumulated ones are written off. 05 Depreciation (when using this account). Possible reasons for the disposal of NMA are:

• Completion of the established period of validity of exceptional rights to the asset.
• Transfer based on the alienation of the right to the object.
• Transition rights to an asset to other third parties, including due to recovery or in order of succession.
• The onset of moral wear leading to the impossibility of further use of the asset.
• The contribution of the object to the authorized capital or the Pass Foundation.
• Transfer of an asset under the contract of donation / exchange.
• Making a NMA as a contribution for joint activities.
• Detection of the fact of the shortage of the asset during the inventory.
• Other circumstances.

Documents for the write-off NMA

The procedure for the write-off of NMA after the expiration of the useful use (SP) is accompanied by the design of the primary documentation in accordance with Art. 9 of Law No. 402-FZ dated December 6, 2011, forms can be approved by the head of the enterprise with the introduction of all mandatory details, including the cause for disposal.

List of documents for writing off asset due to the end of the installed sleep:

1. The act and order to write-off NMA - forms signs the company's head, it is required to specify the basis for writing off the object. In the case of the work of the Special Commission, the act signs all participants, and the composition is pre-approved by the Director of the enterprise.
2. The NMA Accounting Card - based on the compiled act, appropriate entries are made to write off the object in the accounting card. Depreciation is terminated from the month following the period of disposal.

Write-off NMA - wiring

The financial result from the Operation Operation of NMA is formed by an accountant of the organization. 91 (p. 35 of the provisions) as part of other income / expenses. Reflect all type operations follows in the period when income or consumption has actually formed. At the same time, the following wiring are made:

• D 05 K 04 - NMA is written off through accrued depreciation.
• D 91.2 to 05 - the residual cost of NMA is written off on other expenses if the SC. 05 was used.
• D 91.2 to 04 - is written off on other expenses the residual cost of NMA, if the sch was not used. 05.

If an additional enterprise suffered costs due to the disposal of the object, wiring is made:

• D 91.2 to 60, 76, 10, 69, etc.

An example of writing off NMA

Consider a specific example of the write-off of NMA due to the expiration of its use. Suppose the company owns an asset with an initial value of 90,000 rubles. excluding VAT. The useful life is equal to 5 years, expires in April 2017 during the operation on account. 05 Accumulated depreciation in the amount of 88 500 rubles. When leaving the object, material expenses in the amount of 200 rubles were produced.

Typical wiring:

• D 20 to 05 per 1500 rubles. - Accrued depreciation on NMA.
• D 05 to 04 to 90,000 rubles. - Depreciation on NMA for the total operating time is written off.
• D 91.02 to 10 to 200 rubles. - Distributed on other expenses spent on the disposal of NMA materials.
• D 99 to 91.9 by 200 rubles. - reflected a loss from the write-off of NMA.

22.08.2019

When it is completed regulated, this asset is subject to write-off. The general principles of such a procedure are envisaged by PBU14 / 2007, namely, the head of the V of this regulatory act.

The removal of the NMA object from the balance is drawn up documented and accompanied by the fixation of the necessary correspondence in accounting.

Causes of removal of intangible assets with balance

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

Simultaneous write-off is subject to accumulated on account 05 (unless, of course, this account was used by an enterprise for accumulating reimbursed wear).

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:

• . It records information on the write-off of an asset from the economic balance of the organization. If an appropriate entry is made, this object ceases to accrue from a 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 and wiring

The financial result of the procedure for removal from the balance of the intangible asset is reflected in the account 91. The operations are recorded by accounting in the occurrence of income / expenses.

Typical correspondence are specified in the table.

Depreciation

If a 05-account was used to accumulate (accrual of depreciation), the amount of accumulated depreciation will be charged with a debit of debit 05 with a loan 04, and the residual value of the intangible asset, determined by the 04-account, is transferred to other costs of debit 91/2 with credit 04.

If the 05 account was not opened for the accumulation of wear, the depreciation was written off directly from the loan 04. In this case, the residual value is detected and transferred to other costs.

How to write off when closing an organization?

Cash and other assets of the closing (liquidated) organization remaining after the repayment of all payables are transferred on the legitimate basis of its founders (participants).

This provision is provided for by the Civil Code of the Russian Federation.

Since NMA objects, whose copyright holder is the liquidated organization, cannot be applied in its economic processes longer than the period of the organization itself, such assets are debited from the balance when closing the enterprise.

Correspondence are compiled:

• The primary value is written off.
• The accumulated wear is written off.
• Financial results from write-off is reflected.

conclusions

Thus, the write-off of the NMA is carried out in the accounting of the Organization for the regulated rules. This applies to the indication of the cause (basis) of write-off, as well as documentary and accounting of the relevant procedure.

The order of the manual and the documentary act on the write-off of the asset containing the necessary information (requisites) are compiled. The necessary information is made in an accounting (inventory) NMA card.