August 12, 2015 at 14:21

"Where to put something?!". Staging on balance. Revelations Glavbuch with experience

• DoCvizhn's blog
• Finance in IT.

Everyone knows - to sell something, you need to do something or buy, or find, or select, or invent! This is the last, we will analyze today. Why do you need to install the developed software (software) on the balance? Where to begin? When to stay? What are the ways to sell? These and many other issues may arise from the new inventor and its leadership. My name is Marina Remizova, I am the head of the work in IT, on the balance of which is no longer one NMA, and, I will tell you a mystery - everything is not so scary. To invent was much more complicated! Let's go together along this path.

If you are a developer, a sysadmin or a tester - you can safely miss this article. It is unlikely that it will come in handy. But the director or head of the project will help to find out the scheme of software setting on the balance in order to sell. After all, as any other invention, designed by the desire, not only to show the whole world, but also sell, it is desirable not once, but a lot and often. Yes, so that competitors do not get hurt - did not assign our works and did not give out for their own, and their own accounting of extra questions did not ask.

When we buy other people's licenses, for example, Microsoft, we do not put them on the balance, but we write off the expenses of future periods, because we buy them for themselves, and not for sale.

Expression itself "Put on the balance" means literally, increase the asset accounting balance Due to the value of any assets.

One of the assets that undoubtedly will decorate our balance - intangible asset (NMA) is either its own self-written software, or the one we have acquired exceptional rights.
To sell other people who wish to NMA, which belongs to us, it should be in the asset, i.e. stand on balance.

Where to begin?

The balance of the balance is carried out by the accounting of your company, and all accounting actions are based on documents. Consider schematically the algorithm for the development and accounting of a completely new software and the documents related to them.

CEO Displays the task of developing software [program for computer] "XXX" in order to distribute it to third parties to retrieve profits. The director has the right in this document to appoint performers and responsible for the process, describe what it will be for software, and sign the task.
If you, suddenly, decided to sell the software that once invented for ourselves (let's call it "old") - this item can be skipped. You already have a ready-made product that remains only to evaluate.

Do not forget at this stage to notify your accounting about the development plans to "save" the costs on a separate account. In addition to do it ... it is not easy. You do not want to quarrel with the accounting department?

"Scoop costs" : This means not to write off all costs, reducing your profits, and postpone the expenses that are related to the development of this, the new software, they will compile its future book value.

What are these expenses? Salary of all performers involved in product development, their insurance contributions, material costs - Perhaps the purchase of licenses, without which it is impossible to create a new software, customs duties, it is possible that the attraction of co-valves, rental office, if the developers are sitting in a separate room, office, cartridges, etc. The costs of the months are digging, from the moment the development of software (starting from a particular number) and until the moment of completion (also accurate date).
I advise you not to delay the development process for a long time (more than a year), so as not to distract funds from the turnover and do not overpay the extra taxes.

When to stay?

When you think that the product is ready for sale, you call it the first version and consider that the development is completed. This does not mean that you have ended ideas to improve - just you are ready to start selling. It's time to notify the Director General. Responsible writes to him next document - "Notification of the creation of a new software." The Director-General rejoices and creates a "conclusion order": I consider the development of a new software "XXX" completed.

An indication of accounting is given: adopt the software "XXX" to balance and put into operation as an intangible asset (NMA) with the initial cost ... rubles. Remember, accounting all this time postponed costs? This will be book value Your software.

Next should be determined useful use An intangible asset (in most cases is a period in months, during which it is planned to use the appropriate asset in order to obtain economic benefits). During this period, depreciation will be accrued (wear). The cost of software will be charged monthly, equal to share, for example, for example, 1/25 from initial cost For 25 months.
Accounting accrual Accounting will begin with the next month after taking on the balance, and it will do this monthly until the end of the usefulness (the depreciation period of its own software should be written in the organization's accounting policies).

Congratulations! Now you have become the owner of an intangible asset (NMA), which is on your balance and has the right to be sold.

Ways to sell your own software

Sale of rights to use software is carried out under license agreement. There are two sales options - Transfer exceptionaland non-exclusiverights. What is the difference?
If you sell a wide range of persons the right to the same thing is the transfer of non-exclusive rights.
If you alienate exclusive rights - this means that you have given your creation once and for all, they spread up with our brainchild, and now the buyer is the owner of your software and can do everything with it anything - modify, resell, rewrite the code.

Agreement on the alienation of exclusive right: occurs full alienation (assignment) of exceptional rights from the copyright holder to a third party.
CONCLUSION OF THE LICENSE AGREEMENT: The exceptional right is transferred to a third party only in the limits established by the contract, the very exclusive right remains from the copyright holder.

Exceptional rights usually include the sale of customer-based customer, most often the rest of the buyers it will not be necessary and uninteresting.
If you want to sell a lot, often and a wide range of persons - sell "a simple (non-exclusive) license for" xxx ".

If an intangible asset ceases to generate economic benefits after a while, it is subject to debiting from accounting. It can happen as a result of the end useful period Actions, transfers of exclusive rights under the alienation agreement (selling it to another person), etc. If depreciation is not yet fully accrued, when writing a NMA from the balance sheet, it "gets" at the expense of net profit.

Answers to alleged questions

How much can we sell right to our software?
The cost of sale does not depend on the cost of software on the balance sheet. For how much to be selling - the merit of your commercial department, but the right to the same thing to sell different buyers possible with a difference ± 20%

Does each new version of the created software created on the balance sheet?
Small trick so as not to produce NMA, if you are passionate about inventions or new versions: put the main version on the balance sheet, and then we prescribe new versions and expansion already in licensing contracts for sale, through the comma after the name of the main license.

What if new software is not for sale?
Sorry and hope. No additional taxes in this case are provided.

Lee do you need juristic documents on ownership?
This is not connected with the setting on the balance, this is a matter of registration of rights to the product you have created, and not to sell it. Registration Rights lasts from 2 to 12 months, at the end you get a certificate in the hands, in which it is written: this is your software and you are his right holder.

Where to write off the cost of technical support for new software?
Technical support does not apply to the development of software and is debited in costs according to accounting policies.

How much should the software cost?
It is irrationally to postpone from the turnover of millions, the cost of the future depends on your appetites, revenues and fotes, but, in my opinion, reasonable will spend no more than 3% of the annual revenue.

How much time should the software be created?
If you have a genius that have written a masterpiece for the night - let it cost 100 rubles, there are no legislative restrictive frameworks.
Take care of your geniuses!

If after this instruction you still have (or, on the contrary, it arose) questions - I will gladly tell you, write!

Expert Councils - Financial Consultants

Photos on the topic

Some organizations in the process of their economic activity Acquire various property. If these assets have a useful life for more than a year, then they relate to fixed assets. Before using, they must be taken to account, that is, to put on the balance and assign an inventory number. Just follow these simple step by step adviceAnd you will be on the right track.

Short step by step guide

So, consider the actions that need to be taken.

Step -1
The first thing you need to do is to record the fixed assets. This is done on the basis of accompanying documents. Correspondence of accounts vary depending on the source of the receipt, but initially reflected in the account 08 "Investments in fixed assets" Remember that the fixed assets are taken into account only at the initial cost, which is written off gradually by depreciation. This cost includes all costs associated with the acquisition, minus VAT. Next, go to the next step of the recommendation.

Step -2
If the main remedy came from the supplier, make the wiring: D08 K60 - paid the cost of the OS supplier. This entry is made on the basis of an invoice, a commodity invoice or other document. Next, go to the next step of the recommendation.

Step -3
If the assets enter the organization in the form of investments in authorized capital, make an entry: D08 K75.1 - Receipt of OS from the founder in account authorized capital. Next, go to the next step of the recommendation.

Step -4
After the fixed assets arrived, they must be commissioned. To do this, make an order (order), and then at its basis, place an act of acceptance of the OS commissioning (Form No. 1, No. 1A, or No. 1B). Next, go to the next step of the recommendation.

Step -5
Next, you need to create inventory cards and identify the inventory number of assets. The procedure for determining the code of the main fund must be registered in accounting policies Organizations. It should be borne in mind that if the property consists of several parts having different times useful use, then inventory numbers It is necessary to assign different. After that, this code is indicated in the card (form No. OS-6, No.S-6A, No.S-6B). Next, go to the next step of the recommendation.

Step -6
In order to reflect commissioning, make an entry: D01 K08 - fixed assets were commissioned.

Additional Information and useful advice Financial Expert Monthly you must accrue depreciation, that is, depreciation of fixed assets. Also, they need to pay property tax every month.
We hope the answer to the question - how to put fixed assets on the balance - contained information useful for you. Good luck to you! To find an answer to the question you are interested in. Use the form -

The organization acquired machines (new and used) and accepted them to accounting as facilities of fixed assets. Are these machines with the object of taxation tax on the property of organizations in the light of the changes made to the Tax Code of the Russian Federation Federal law from 11/29/2012 № 202-ФЗ? Does the value, are these machines with new or already in operation in the previous owner?

In accordance with paragraph 1 of Art. 374 Tax Code of the Russian Federation, the object of taxation on property tax is recognized by movable and immovable property, taken into account on the organization's balance sheet as objects of fixed assets in the manner prescribed for accounting, unless otherwise provided by Art. 378 and 378.1 Tax Code of the Russian Federation.

Federal Law of 29.11.2012 N 202-FZ "On Amendments to Part Two Tax Code Russian Federation"(hereinafter - the law N 202-ФЗ) paragraph 4 of Art. 374 of the Tax Code of the Russian Federation was supplemented by paragraph. 8, in accordance with which the object of taxing on the property of organizations of organizations, adopted from 01/01/2013 as fixed assets .

According to Art. 3 of the law N 202-FZ given normative act Entered into force on 01/01/2013, but not earlier than after one month from the date of its official publication and not earlier than the 1st number of the next tax period according to the relevant taxes.

Recall that tax period The estate tax is recognized as a calendar year (paragraph 1 of Art. 379 of the Tax Code of the Russian Federation).

Taking into account the fact that the text of the law N 202-FZ was, in particular, published on the official Internet portal of legal information (www.pravo.gov.ru) 29.11.2012, the change in question entered into force on 01/01/2013.

Thus, for the use of benefits on property tax set by PP. 8 p. 4 art. 374 Tax Code of the Russian Federation, the property adopted for accounting should be simultaneously:

• object movable property;
• the object of fixed assets (hereinafter - OS) adopted by the organization for accounting after 01/01/2013.

Note that in the Tax Code of the Russian Federation does not contain the definition of the concept of "movable property". Accordingly, B. this case The determination of movable property, established by civil law (paragraph 1 of Article 11 of the Tax Code of the Russian Federation).

According to paragraph 2 of Art. 130 Civil Code of the Russian Federation by movable property recognized any things, including money and securitiesnot related to real estate.

In turn, real estate include land, plots of subsoil and everything that is firmly related to the Earth, that is, objects, the movement of which is impossible without disproportionate damage to their appointment, including buildings, structures, objects of unfinished construction (clause 1 of Article 130 of the Civil Code of the Russian Federation).

In addition, it should also be borne in mind that, as indicated in the resolution of the FAS of the Volga-Vyatka district of 28.12.2006 No. A43-19271 / 2005-12-644, in the meaning of Art. 130 Civil Code of the Russian Federation, a durable connection with the Earth is not the only sign by which the object can be attributed to real estate. When the object is qualified, its independent is also checked. functional purpose. In other words, when the object is qualified, it is checked:

• is it a part of another thing (if heterogeneous things form a single integer, involving their use according to the general purpose, they are considered as one thing (complex thing) (Article 134 of the Civil Code of the Russian Federation));
• is it a thing to belong to another main thing (a thing intended for servicing another (main) thing and associated with it complex (belonging), follows the fate of the main thing, if the contract does not provide for other (Art. 135 of the Civil Code of the Russian Federation)).

IN judicial practice It is also found that when attributing an object to movable or real Estate It should be found out whether this object is firmly connected with the land (see, for example, the resolutions of the FAS of the Uralsky District of January 23, 2012 No. F09-8735 / 11 in case No. A76-7475 / 2011 (definition of you of the Russian Federation of 25.05.2012 N you-6106 / 12 denied the transfer of this case to revise in the order of supervision), the eighth Arbitration Court of Appeal of 11/17/2011 N 08AP-3006/11).

Thus, the solution to the question of attributing a specific object to movable or immovable property depends on the specific circumstances and characteristics of the specified object.

The procedure for accounting on the balance of organizations of OS objects is regulated by the standards of PBU 6/01 "Accounting for fixed assets" and Methodical instructions Accounting for fixed assets approved by the Order of the Ministry of Finance of Russia of October 13, 2003 N 91n.

In paragraph 4 of PBU 6/01, a list of criteria is given, with a one-time execution of which an asset is taken to account as part of the OS:

• the object is intended for use in the production of products, when performing work or services, for the management needs of the organization or to provide an organization for temporary possession and use or temporary use;
• the object is intended for use for a long time, i.e. time than 12 months or a conventional operational cycle, if it exceeds 12 months;
• the organization does not imply a subsequent resale of this object;
• the object is able to bring the Organization Economic Benefits (income) in the future.

It should be especially noted that the specialists of the Ministry of Finance of Russia have repeatedly expressed the opinion that the asset is taken to accounting as an OS object and, accordingly, is included in the property tax base when this object is given to a state suitable for use. The fact of its commissioning does not have the value (see, for example, the letters of the Ministry of Finance of Russia dated June 25, 2012 No. 03-05-05-01 / 28, from 06/23/2011 No. 03-05-05-01 / 50, from 06/22/2010 N 03-03-06 / 1/425).

Note that in PP. 8 p. 4 art. The 374 Tax Code of the Russian Federation does not establish any other criteria for the application of this standard, in addition to those who have been named earlier.

In other words, this benefit is distributed both to new objects of movable property and on used under the condition that they are taken to account as part of OS objects after 01.01.2013. A similar opinion, however, in relation to the objects of movable property, which are the subject of leasing, was expressed by the specialists of the Ministry of Finance of Russia (see the letters of the Ministry of Finance of Russia dated January 29, 2013 No. 03-05-05-01 / 1603, from 01/10/2013 No. 03-05-05 -01/01).

Thus, the machines that are accepted by the Organization to accounting as OS objects (are provided to a state suitable for use) from 01/01/2013, are not recognized as an object of taxation on property tax of organizations, subject to their qualifications as movable property objects. It does not matter whether these machines are new, or they were in operation from the previous owner.

With the texts of the documents mentioned in the Answer Experts, you can find reference legal system Garant.

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  The meeting can take several solutions. 1. On increasing the authorized Fund of the Company by entering additional contributions All its participants, which is made by the majority, but not less than 2/3 of the votes from the total number of votes of the Company's participants, if a greater number of votes for the adoption of such a decision is not provided for by its charter.

Methods for the supply of equipment on the balance of the organization

Situation: Organization from July 1, 2012 passes to general System taxation. Up to this date, a simplified taxation system was used. The funds are interested in the balance of equipment organization, which was previously involved in their own (personal) funds. Documents confirming the fact of the commission economic operation (invoice invoice cash checks, invoice, others) are not saved and cannot be transferred to the organization's accounting.

Does the Kakiyev mean there are legislative methods for the supply of equipment of the balances?

How to correctly determine the cost of financial equipment?

Is it necessary in this case to invite experts - appraisers?

When analyzing the specified situation, the following, regulatory acts were used:

Law of the Republic of Belarus of 18.10.1994 N 3321-XII "On Accounting and Reporting" (with changes and additions);

Instructions inventory of assets and liabilities approved by the Decree of the Ministry of Finance of the Republic of Belarus dated November 30, 2007 No. 180;

Civil Code of the Republic of Belarus dated December 7, 1998 N 218-Z (with changes and additions);

Regulations on the procedure for conducting an assessment reliability examination, approved by the Resolution of the Council of Ministers of the Republic of Belarus of February 10, 2011 No. 173;

Decree of the President of the Republic of Belarus dated January 16, 2009 No. 1 "On state registration and liquidation (termination) of business entities "(with changes and additions)

There are several ways to produce equipment on the balance of the organization. The first way is to carry out inventory. The second way - by making equipment to the authorized capital. Consider each of the described methods, in more detail.

Conducting inventory.

According to Art. 12 of the Law of the Republic of Belarus of October 18, 1994 N 3321-XII "On Accounting and Reporting" (hereinafter - the Law N 3321-XII) to ensure the accuracy of accounting data and accounting reporting Organizations are required to conduct an assets and obligations inventory, during which the presence, condition and value of assets and obligations are checked and documented.

The order of inventory (the number of inventories in the reporting year, the timing of their holding, the list of assets and obligations tested for each of them, etc.) is determined by the head of the organization.

According to paragraph 4, instructions on the inventory of assets and liabilities approved by the Decree of the Ministry of Finance of the Republic of Belarus dated November 30, 2007 No. 180 (hereinafter referred to as the Instruction N 180), the inventory is carried out:

Mandatory in cases established by Part 3 of Art. 12 of the Law N 3321-XII;

By decision of the head of the organization;

By solving the controlling authorities or the audit group during the audit (audit) in the manner prescribed by law;

Under collective (brigade) material liability in the event of a change of the head (brigadier), retirement from the team (brigades) more than fifty percent of its members, as well as at the request of one or more members of the team (brigades);

In other cases established by the legislation.

According to Art. 12 of the Law N 3321-XII, the inventory of the actual availability of assets with accounting data are regulated in the following order: the cost of excess assets when making them to accounting is determined at the date of the inventory on the basis of the conclusion of their assessment carried out legal entity or individual entrepreneur, evaluating activities, or documents confirming the cost of similar assets, and the corresponding money amount Refers in a commercial organization on non-deactive income.

In accordance with paragraph 39 of Instructions N 180, the assessment of unaccounted assets identified by the inventory should be made in accordance with the law, and the degree (percentage) of wear is established on the actual technical condition of assets with the design of assessment data and wear by relevant acts.

Making equipment as a contribution to the authorized capital

The size of the authorized fund of a commercial organization can be changed on the basis of the decision of the founder (participants, general Assembly Shareholders, shareholders), and in cases established by the legislation, should be increased or reduced regardless of the will of the above-mentioned persons.

In accordance with paragraph 2 of Art. The 47th Central Code of the Republic of Belarus "the authorized fund of a commercial organization", the contribution to the authorized capital of a commercial organization can be things, including money and securities, other property, including property rights, or other alienated rights that have an assessment of their value.

An assessment of the value of a non-monetary contribution to the authorized fund of a commercial organization is subject to the expertise of the reliability of such an assessment in cases and procedure provided for by law.

Examination of non-monetary contributions to be carried out in accordance with the "Regulations on the procedure for conducting an examination of the validity of the assessment" by the approved Resolution of the Council of Ministers of the Republic of Belarus of February 10, 2011 No. 173.

Part 7, paragraph 7 of "Regulations on the state registration of business entities", which has been approved by the decree of the President of the Republic of Belarus, January 16, 2009 No. 1. On the date of the implementation of state registration of changes and (or) additions made to the Charters commercial organizations (founding contracts), authorized funds of commercial organizations should be formed in the sizes provided for by their charters (constituent contracts), unless otherwise established by legislative acts.

Analysis of the current regulatory legal base allowed us to conclude that it is obligatory to assess the value of objects (assets), it is necessary in the following cases:

When selling face property, recognized bankrupt, to determine the initial price of this property in public bidding;

When granting the fulfillment of obligations under credit Treaty collateral of property;

When applying property in the form of a non-monetary contribution to the authorized fund of a legal entity (the value of the property made) is determined);

When making a transaction providing for alienation state propertyor transactions that may entail the alienation of state property;

With a paid acquisition by the Republic of Belarus, its administrative and territorial unit, the legal entity of the state-owned property of real estate property.

Thus, an organization can take equipment to accounting as:

1. Unaccounted inventory revealed inventory. At the same time, the cost of these methods when adopting their vanity, by carrying out records on the accountsBughligoruscut, is determined at the date of the inventory. The basis for objective value estimation is: conclusal to their assessment ( independent score) Or documents (information), confirming the capacity of similar assets (internal evaluation). In the quality of information or documents can be used: data on similar equipment from journals, such as "goods and prices", information letters or commercial offers of sellers, manufacturers. Mandatory order Evaluation with the involvement of external specialists - appraisers, legally, in this case, is not defined.

2. Increased fund due to non-monetary contribution. Before the state registration of changes to the establishment of the enterprise, it is necessary to evaluate and the expertise of the accuracy of the assessment of the non-monetary contribution made by the founder, according to which the conclusion is issued. The execution of this procedure is mandatory.

Companies with fixed assets on balance effectively develop material production, profitable in the use of labor funds, reduce material costs And ultimately affect the formation of the company's economic and financial result.

The nature of the determination of fixed assets

For companies-manufacturing and any other organizations for successful entrepreneurial activities, it is necessary to have fixed assets on the balance sheet. In connection with the Regulation on accounting "Accounting for fixed assets" (PBU 6/01), when setting on the balance of fixed assets, it is necessary to adhere to some conditions:

• OS engaged in manufacturing or for the management needs of the enterprise;
• OS, which are used for a long period of time, more than 12 months;
• Resell OS company is not going to;
• If the assets have the opportunity to bring economic profits in the future for the organization.

Groups of fixed assets:

1. Buildings, facilities;
2. Pasteners land use, subject of environmental management;
3. Devices and designs of measuring and regulating nature;
4. Technique computational;
5. Sets grown for several years;
6. Cattle (tribal, working);
7. Tools for production and accessories for business purposes;
8. Transport;
9. Heavy work and equipment;
10. Capital investment to improve lands;
11. Investments in objects rented at the lessor.

Fixed assets are divided into production, i.e. Their participation in the manufacturing process and non-production.

OS, according to accessories, are divided into types:

• Own, i.e. The owner is an enterprise and are on the balance sheet of the organization;
• OS, which are leased - temporary use for a certain amount and recorded on the off-balance account 001 "Rental OS".

Using, OS may be in operation, reserve, reconstruction, preservation.

How to put OS on the balance of the company

To put on the balance sheetthere must be over 40,000 rubles, useful use for more than 12 months. All costs are collected according to Dt 08 "Investments in non-current assets". With the full readiness of the property, it is transferred to the sch. 01 "Fixed assets".

Main points for small enterprises:

1. You can accrue depreciation throughout the year in any reporting periodbut not less than once a year.
2. Companies are allowed to put on the balance of the seller with the costs of installation, and if the OS was built, then with the cost of the artist's work. Other costs (delivery, encouragement, information services, customs duties) and other costs on the OS, which have acquired, can be written off immediately.
3. The participation feature touched the inventory worth over 40,000 rubles. Decoding the concept of inventory, you need to look at OK classifier OK 013-2014. On such an inventory, when registering, you can accrue depreciation completely.

Instructions when setting on the balance of fixed assets