What is the essence of amortization of intangible assets? IV. Amortization of intangible assets. Postings for depreciation

Intangible assets are a special category of assets of an organization that do not have a material, tangible form. Intangible assets may include works of science, literature and art, inventions, utility models, production secrets, trademarks, computer programs and other objects.
If certain conditions are met, the cost intangible assets, in which they are taken into account, both in accounting and tax accounting, are repaid through depreciation.
In the article we will talk about methods, the procedure for reflecting the amounts of accrued depreciation in accounting, and also dwell on other issues related to the calculation of depreciation of this type of asset.

Depreciation in accounting

Accounting for intangible assets in accounting Russian commercial and non- commercial organizations(with the exception of credit institutions And budgetary institutions) is governed by rules, established by the Regulations By accounting“Accounting for intangible assets” (PBU 14/2007), approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n (hereinafter referred to as PBU 14/2007).
Let us remind you that in order to account for an object as part of intangible assets (hereinafter referred to as intangible assets), the following conditions, the list of which is given in clause 3 of PBU 14/2007:
- the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products (performance of work, provision of services), for the management needs of the organization, or for use in activities aimed at achieving the goals of creating a non-profit organization (including entrepreneurial activity carried out in accordance with the law Russian Federation);
- the organization has the right to receive economic benefits that the object is capable of bringing in the future (including having properly executed documents confirming the existence of the asset and the rights of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other security documents, alienation agreement exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without a contract, etc.), and there are also restrictions on the access of other persons to such economic benefits;
- the object can be isolated or separated (identified) from other assets;
- the object is intended to be used for a long time, that is, a period beneficial use duration exceeding 12 months or the normal operating cycle if it exceeds 12 months;
- the organization does not intend to sell the object within 12 months or the normal operating cycle if it exceeds 12 months;
- the actual (initial) cost of the object can be reliably determined;
- the absence of a material form in an object.
If the above conditions are simultaneously met in accounting, intangible assets may include, for example, works of science, literature and art; computer programs; inventions; utility models; breeding achievements; production secrets (know-how); trademarks and service marks, as follows from clause 4 of PBU 14/2007. The intangible assets take into account the business reputation that arose in connection with the acquisition of an enterprise as a property complex (in whole or in part).
PBU 14/2007 distinguishes two categories of intangible assets - with a definite and indefinite useful life.
The cost of intangible assets with a certain useful life in accordance with clause 23 of PBU 14/2007 is repaid by calculating depreciation. Moreover, only commercial organizations have the opportunity to charge depreciation of intangible assets; non-profit organizations do not have the opportunity to depreciate intangible assets, since clause 23 of PBU 14/2007 determines that for intangible assets non-profit organizations no depreciation is charged.
What is meant by the useful life of intangible assets?
In accordance with clause 25 of PBU 14/2007 under the useful life of intangible assets refers to the period expressed in months during which the organization expects to use intangible assets in order to obtain economic benefits. For certain types of intangible assets, the useful life can be determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of the use of assets of this type.
The useful life of intangible assets is determined organizations in the manner provided for in paragraph 26 of PBU 14/2007, that is, based on:
- the validity period of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset;
- the expected period of use of the asset, during which it is expected to receive economic benefits (or use them in activities aimed at achieving the goals of creating a non-profit organization).
The useful life of intangible assets must be checked annually in order to clarify it; this is the requirement of clause 27 of PBU 14/2007.
To calculate depreciation for intangible assets, clause 29 of PBU 14/2007, it is proposed to use one of the following methods:
- linear method;
- reducing balance method;
- method of writing off cost in proportion to the volume of products (works).
The choice of method is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of intangible assets, including financial results from the possible sale of this asset. If the calculation of the expected receipt of future economic benefits from the use of intangible assets is not reliable, the organization is obliged to use the straight-line method of calculating depreciation.
Depreciation on intangible assets should be calculated in accordance with clauses 31 and 32 of PBU 14/2007 from the 1st day of the month following the month the asset was accepted for accounting. Depreciation is charged up to full repayment value or write-off of this asset from accounting and from the 1st day of the month following the month of full repayment of the cost of intangible assets or write-off of the asset from accounting, depreciation deductions cease. During the useful life of intangible assets, depreciation charges are not suspended.
In accounting, depreciation of intangible assets is reflected as follows: reporting period, to which it relates regardless of the organization's performance in the reporting period.
At linear method of calculating depreciation the monthly amount of depreciation charges is determined based on the actual original cost or current market value(in case of revaluation) intangible assets evenly over the useful life of this asset.

Example (numbers are conditional). The organization acquired an intangible asset, initial cost which is 79,200 rubles. According to the title documents, the organization will have control over the intangible assets for 3 years, that is, for 36 months.
Thus, the monthly amount of depreciation for an intangible asset acquired by an organization will be 2,200 rubles. (RUB 79,200 / 36 months).

With the method reducing balance The monthly amount of depreciation deductions is determined based on residual value(actual (initial) cost or current market value (in case of revaluation) minus accrued depreciation) intangible assets at the beginning of the month, multiplied by a fraction, the numerator of which is the established coefficient (not higher than 3), and the denominator is the remaining useful life in months.

Example (numbers are conditional). An organization acquired an industrial design under a license agreement, the useful life of which, according to the terms of the agreement, is 6 months. The initial cost of the object is 42,000 rubles. Accounting policy The organization has determined that depreciation on intangible assets is calculated using the reducing balance method using a coefficient of 2.
In the first month of operation of the facility, the amount of depreciation is determined based on the original cost of intangible assets and amounts to 14,000 rubles. (RUB 42,000 x (2/6 months)). The residual value of intangible assets at the end of the 1st month of operation is RUB 28,000.
In the second month, depreciation is determined based on the residual value of intangible assets at the beginning of the 2nd month of operation and amounts to 11,200 rubles. (RUB 28,000 x (2/5 months)). The residual value of the intangible asset at the end of the second month of operation is 16,800 rubles.
In the third month of operation, the amount of depreciation is determined based on the residual value of intangible assets at the beginning of the third month of use of the facility and amounts to 8,400 rubles. (RUB 16,800 x (2/4 months)). The residual value of intangible assets at the end of the third month of operation is 8,400 rubles.
Depreciation for the fourth month of operation is determined based on the residual value of intangible assets at the beginning of the fourth month and amounts to 5,600 rubles. (8400 RUR x (2/3 months)). The residual value of the object after the fourth month of operation is 2800 rubles.
For the fifth month of use of an intangible asset, the amount of depreciation is determined based on the residual value at the beginning of the fifth month of operation. The amount of depreciation will be 2800 rubles. (2800 RUR x (2/2 months)). After five months of operation of the intangible asset object, it will be completely depreciated.

With the method write-off of the cost of intangible assets in proportion to the volume of products (works) The monthly depreciation amount is determined based on the natural indicator of the volume of production (work) for the month and the ratio of the actual (initial) cost of the intangible asset and the estimated volume of production (work) for the entire period of use of the intangible asset.

Example (numbers are conditional). An organization acquired an industrial design under a license agreement, the useful life of which, according to the terms of the agreement, is 6 months. The initial cost of the object is 42,000 rubles. The organization plans to use this intangible asset to produce 80,000 units of products.
Suppose that in the first month after the commissioning of an intangible asset object, 20,000 units of products were produced, then the amount of depreciation accrued for this object will be 10,500 rubles. (20,000 units x RUB 42,000 / 80,000 units).

The method for determining the depreciation of intangible assets is checked annually to determine whether it needs to be clarified. If the calculation of the expected flow of future economic benefits from the use of intangible assets has changed significantly, the method of determining depreciation of this asset must also be changed. The adjustments arising in connection with this are reflected in accounting and financial statements at the beginning of the reporting year as changes in estimated values, which is established by clause 30 of PBU 14/2007.
If an organization is unable to reliably determine the useful life of an intangible asset, then such an object is recognized as an intangible asset with an indefinite useful life. Factors indicating the impossibility of reliably determining the useful life of intangible assets should be considered annually. If such factors cease to exist, the organization determines the useful life of the intangible asset and the method of its depreciation.
How are the amounts of accrued depreciation on intangible assets reflected in the organization’s accounting? Intangible assets are accounted for on account 04, intended for these purposes by the Chart of Accounts for accounting the financial and economic activities of an organization and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
Depreciation of intangible assets can be accounted for either directly on account 04, or using account 05 “Depreciation of intangible assets”. If the organization uses account 05, the accrued amount of depreciation is reflected in the credit of account 05 in correspondence with the debit of the production cost (selling expenses) accounts.

Depreciation for income tax purposes

Intangible assets for the purpose of taxing the profits of organizations in accordance with clause 3 of Art. 257 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) recognizes the results of intellectual activity acquired and (or) created by the taxpayer and other objects of intellectual property (exclusive rights to them), which for a long time (over 12 months) are used in the production of products (execution works, provision of services) or for the management needs of the organization.
To be recognized as intangible assets, the results of intellectual activity and other objects of intellectual property must satisfy the following conditions:
- must have the ability to bring economic benefits (income) to the taxpayer;
- the existence of the intangible asset itself and (or) the taxpayer’s exclusive right to the results of intellectual activity must be confirmed by properly executed documents (patents, certificates, other documents of protection, agreement of assignment (acquisition) of a patent, trademark).
The Tax Code of the Russian Federation includes, in particular, intangible assets:
- the exclusive right of the patent holder to an invention, industrial design, utility model, selection achievement;
- the exclusive right of the author and other copyright holder to use a computer program, database, topology of integrated circuits;
- exclusive right to a trademark, service mark, appellation of origin of goods and company name;
- possession of know-how, a secret formula or process, information regarding industrial, commercial or scientific experience.
Depreciable property for the purpose of calculating income tax in accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation recognizes the results of intellectual activity and other objects of intellectual property, that is, intangible assets. In order for intangible assets to be recognized as depreciable property, the following conditions must be met: intangible assets must be owned by the taxpayer (unless Chapter 25 of the Tax Code of the Russian Federation provides otherwise), used to generate income, the cost of intangible assets must be repaid by calculating depreciation.
There are two more conditions that must also be met in order for the property to be recognized as depreciable: the useful life of the property must be more than 12 months, and the original cost must be more than 20 thousand rubles.

Note! According to the explanations of specialists from the Federal Tax Service of Russia for Moscow, contained in Letter No. 16-15/028269 dated March 27, 2009, the cost limit is more than 20,000 rubles. for recognition of an accounting object as depreciable property, it is established only in relation to the organization’s property.
Under property for tax purposes according to Art. 38 of the Tax Code of the Russian Federation refers to all types of objects civil rights(with the exception of property rights), relating to property in accordance with Art. 128 Civil Code Russian Federation.
Thus, the results of intellectual activity and other objects of intellectual property for the purpose of calculating income tax do not relate to property, and, therefore, the value limitation is not applied to them.
The Letter of the Ministry of Finance of Russia dated November 11, 2009 N 03-03-06/1/741 draws attention to the fact that, in accordance with paragraphs. 8 paragraph 2 art. 256 of the Tax Code of the Russian Federation, acquired rights to the results of intellectual activity and other objects of intellectual property are not subject to amortization if, under an agreement for the acquisition of rights, payment must be made in periodic payments during the term of the agreement. Periodic (current) payments for the use, in particular, of rights arising from patents for inventions, industrial designs and other types of intellectual property, are treated in accordance with paragraphs. 37 clause 1 art. 264 of the Tax Code of the Russian Federation to other expenses associated with production and sales.
All depreciable property of an organization, including intangible assets, is distributed among depreciation groups in accordance with its useful life, as determined by Art. 258 Tax Code of the Russian Federation. The useful life of intangible assets is determined based on the validity period of the patent, certificate and (or) other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation or applicable law foreign country, as well as based on the useful life stipulated by the relevant agreements.
If it is impossible to determine the useful life of any intangible assets, depreciation rates are established based on a useful life equal to 10 years, but not more than the period of activity of the taxpayer.
Note also that accounting of income and expenses for depreciable property should be carried out object by object. Analytical accounting in accordance with Art. 323 of the Tax Code of the Russian Federation must contain information about the useful life of intangible assets accepted by the organization, about the amount of accrued depreciation for the period from the start date of depreciation until the end of the month in which the property was sold (disposed of) - for intangible assets for which depreciation is calculated using the straight-line method.
Tax legislation, namely paragraph 1 of Art. 259 of the Tax Code of the Russian Federation, there are two methods for calculating depreciation on objects of depreciable property: linear and non-linear.

Note! Regardless of which depreciation method you choose and install in accounting policy The taxpayer, in relation to intangible assets included in the eighth to tenth depreciation groups, must apply only the straight-line depreciation method. Let us recall that the eighth to tenth depreciation groups include property with a useful life of over 20 years, as established by Art. 258 Tax Code of the Russian Federation.
The taxpayer can change the chosen method of calculating depreciation; changes are allowed from the beginning of the next tax period, and with no linear method You can switch to linear no more than once every five years, this is the requirement of clause 1 of Art. 259 of the Tax Code of the Russian Federation.
Calculation of depreciation on intangible assets in accordance with clause 4 of Art. 259 of the Tax Code of the Russian Federation should begin on the 1st day of the month following the month in which the intangible asset was put into operation. The accrual of depreciation stops from the 1st day of the month following the month when the cost of the depreciable property was completely written off or when the object was removed from the taxpayer’s depreciable property for any reason, as follows from paragraph 5 of Art. 259.1 Tax Code of the Russian Federation.
At linear method depreciation calculation amount of depreciation based on clause 2 of Art. 259 of the Tax Code of the Russian Federation is determined for profit tax purposes on a monthly basis separately for each item of depreciable property.
The procedure for calculating depreciation amounts when applying the linear method is established by Art. 259.1 Tax Code of the Russian Federation. To determine the amount of depreciation accrued for one month in relation to an intangible asset, its original cost should be multiplied by the depreciation rate determined for this object.
The depreciation rate when using the linear method is determined by the formula:

K = 1/n x 100%,

where K is the depreciation rate as a percentage of the original (replacement) cost of the depreciable property;
N is the useful life of the object, expressed in months.
Using nonlinear method according to paragraph 2 of Art. 259 of the Tax Code of the Russian Federation, depreciation is determined not separately for each item of depreciable property, but separately for each depreciation group (subgroup) in the total amount. Depreciation is determined monthly.
The procedure for calculating depreciation amounts using the non-linear method is established by Art. 259.2 Tax Code of the Russian Federation. On the 1st day of the tax period, from the beginning of which the non-linear method is applied, for each depreciation group(subgroups) the total balance is determined. It is calculated as the total cost of all depreciable property items assigned to a given depreciation group (subgroup), including intangible assets, in the manner established by Art. 322 of the Tax Code of the Russian Federation, taking into account the provisions of Art. 259.2 Tax Code of the Russian Federation.
For determining total balance of depreciation groups (subgroups) the residual value of objects is determined based on their useful life, which is established when the objects are put into operation. As part of depreciation groups, depreciation subgroups are formed. Subsequently, on the 1st day of each month, the total balance of each depreciation group (subgroup) is calculated, that is, the total residual value of the depreciable property included in this depreciation group (subgroup) is calculated.
Please note that for depreciation groups and subgroups included in them, the total balance is determined without taking into account objects for which depreciation is calculated using the straight-line method in accordance with clause 3 of Art. 259 of the Tax Code of the Russian Federation. That is, for the eighth - tenth depreciation groups (subgroups), the total balance is determined without taking into account buildings, structures, transfer devices, intangible assets, since for these objects, as we noted, depreciation is calculated using the straight-line method.
Initial cost of intangible assets, newly put into operation, in accordance with clause 3 of Art. 259.2 of the Tax Code of the Russian Federation increases the total balance of the depreciation group (subgroup), which includes the intangible asset put into operation. The total balance is increased from the 1st day of the month following the month in which the new intangible asset was put into operation.
The total balance of each depreciation group (subgroup) in accordance with clause 4 of Art. 259.2 of the Tax Code of the Russian Federation is reduced monthly by the amount of depreciation accrued specifically for this group (subgroup). The amount of depreciation accrued for one month for each depreciation group (subgroup) is determined based on the product of the total balance of the corresponding depreciation group (subgroup) at the beginning of the month and the depreciation rates established by Art. 259.2 of the Tax Code of the Russian Federation, according to the formula:

A = B x (k / 100),

where A is the amount of depreciation accrued for one month for the corresponding depreciation group (subgroup);
B - total balance of the corresponding depreciation group (subgroup);
k is the depreciation rate for the corresponding depreciation group (subgroup).
Depreciation rates In order to apply the non-linear method of calculating depreciation, clause 5 of Art. 259.2 Tax Code of the Russian Federation. For depreciation groups, the following depreciation rates (monthly) apply:
- first group - 14.3;
- second group - 8.8;
- third group - 5.6;
- fourth group - 3.8;
- fifth group - 2.7;
- sixth group - 1.8;
- seventh group - 1.3;
- eighth group - 1.0;
- ninth group - 0.8;
- tenth group - 0.7.
Upon disposal of intangible assets on the basis of clause 10 of Art. 259.2 of the Tax Code of the Russian Federation, the total balance of the corresponding group (subgroup) is reduced by the residual value of the disposed objects.
Letter of the Ministry of Finance of Russia dated August 19, 2009 N 03-03-06/1/537 explains that to calculate the residual value of retiring property, depreciation for which is calculated using the non-linear method, the number of full months that have passed since the date of inclusion of these objects in the corresponding depreciation group (subgroup) until they are excluded from this group. The month (regardless of the date) in which the depreciable property was removed from the group is not taken into account when calculating the residual value.
If, as a result of disposal of objects, the total balance of the depreciation group (subgroup) has decreased to zero or a negative amount, the depreciation group (subgroup) is liquidated. This rule is established in paragraph 11 of Art. 259.2 Tax Code of the Russian Federation.
If the total balance becomes less than 20 thousand rubles, then in the month following the month when this value is reached, the taxpayer, guided by clause 12 of Art. 259.2 of the Tax Code of the Russian Federation, has the right to liquidate the specified group (subgroup), while the value of the total balance is reflected in the composition non-operating expenses current period.
The use of the non-linear method does not imply a 100% write-off of the original cost of depreciable property through accrued depreciation, as noted in the Letter of the Ministry of Finance of Russia dated October 28, 2009 N 03-03-06/1/701.
Upon expiration of the useful life of the intangible asset, the taxpayer may exclude this object from the depreciation group (subgroup) without changing the total balance of the group (subgroup) on the date of removal of the intangible asset from its composition. In this case, the calculation of depreciation based on the total balance of this depreciation group (subgroup) continues in the same manner, that is, in the manner established by Art. 259.2 Tax Code of the Russian Federation. The useful life of intangible assets put into operation before the 1st day of the tax period from which the application of the non-linear depreciation method began is taken into account the service life of the corresponding intangible assets until the specified date.

Amortization of intangible assets- This gradual write-off the value of intangible assets in the process of their industrial use. Depreciation of these assets is carried out using the straight-line method, i.e. in equal parts based on their original cost, taking into account indexation.

Analysis of amortization of intangible assets is carried out in the FinEkAnalysis program in the block “Evaluation of economic added value” as Goodwill amortization.

Solvency of the enterprise

Accounting for amortization of intangible assets

The enterprise sets the norms for writing off intangible assets independently within the limits of their full useful life (but not more than 10 years of continuous operation). Depreciation deductions are made until the residual value of the intangible asset reaches zero.

The cost of intangible assets is repaid through depreciation, unless otherwise established by PBU 14/2000. Amortization of intangible assets is carried out by one of the following methods for calculating depreciation charges:

• linear method;
• reducing balance method;
• method of writing off cost in proportion to the volume of products (works).

The application of one of the methods for a group of homogeneous intangible assets is carried out throughout their entire useful life.

During the useful life of intangible assets, the accrual of depreciation charges is not suspended, except in cases of conservation of the organization. The annual amount of depreciation charges is determined:

• with the linear method - based on the initial cost of intangible assets and the depreciation rate calculated based on the useful life of this object;
• with the reducing balance method - based on the residual value of intangible assets at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object.

Amortization of intangible assets

During the reporting year, depreciation charges on intangible assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 annual amount. In seasonal production, the annual amount of depreciation charges on intangible assets is accrued evenly throughout the period of operation of the organization in the reporting year.

When writing off the cost in proportion to the volume of production (work), depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the intangible asset and the estimated volume of production (work) for the entire useful life of the intangible asset.

Depreciation charges for an intangible asset begin on the first day of the month following the month in which this object was accepted for accounting, and are accrued until the cost of this object is fully repaid or this object is retired from accounting in connection with the assignment (loss) by the organization of exclusive rights to the results of intellectual activity .

Depreciation charges for an intangible asset cease from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

Depreciation charges for intangible assets are reflected in the accounting records of the reporting period to which they relate and are accrued regardless of the organization's performance in the reporting period.

Synonyms

Goodwill amortization

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The organization has the authority to set terms for the use of intangible assets

In practice, the most questions arise about the correctness of determining the useful life of an asset, as well as the possibility of its revision.

The standard service life of intangible assets and the assumed useful life of intangible assets used in business activities are determined based on the time of their use (service life) established by patents, certificates, licenses, relevant agreements and other documents confirming the rights of the copyright holder. If they do not indicate the time of use (service life), these terms are established by a decision of the commission for implementing the organization’s depreciation policy (hereinafter referred to as the commission):

By means of individualization of participants in the civil circulation of goods and services (brand names, trademarks) - for a period of up to 40 years, but not more than the life of the organization;

For objects of industrial property rights, with the exception of the above objects - for a period of up to 20 years, but not more than the period of activity of the organization;

For other objects of intangible assets - for a period of up to 10 years, but not more than the life of the organization (clause 20 of the Instruction on the procedure for calculating depreciation of fixed assets and intangible assets, approved by Resolution of the Ministry of Economy, the Ministry of Finance and the Ministry of Construction and Architecture of the Republic of Belarus dated February 27, 2009 No. 37/18 /6; hereinafter - Instruction No. 37/18/6).

In this case, the commission may revise these deadlines subject to the renewal or extension of the service life of intangible assets (clause 24 of Instruction No. 37/18/6) |*| .

Accrual of depreciation on intangible assets in a productive manner begins immediately from the date of their commissioning (clause 34 of Instruction No. 37/18/6).

The organization determines the methods of calculating depreciation independently, taking into account certain restrictions provided for by Instruction No. 37/18/6. Thus, the non-linear method of calculating depreciation (the direct method of sum of numbers of years, the reverse method of sum of numbers of years or the declining balance method) is not used when calculating depreciation on such types of intangible assets as brand names, trademarks (clause 41 of Instruction No. 37/18/ 6).

There are no other restrictions on the use of one or another method in relation to other types of intangible assets. In addition, Instruction No. 37/18/6 does not contain restrictions regarding the use of the productive method of calculating depreciation in relation to intangible assets.

The period over which amortization of an intangible asset will be calculated depends on:

From the presence of a specific period of use of the intellectual property object (service life), established by patents, certificates, licenses, relevant agreements and other documents confirming the rights of the copyright holder;

Type of intellectual property object.

Let's move on from theory to practical situations.

Situation 1. The right to use computer programs in the absence of a term for using the right

The organization's balance sheet takes into account the right to use computer programs in accordance with the license agreement, which stipulates that the licensee organization pays the licensor organization a remuneration for the exclusive right to use a computer program module received for use in the form of a lump sum payment. The contract does not specify the period of use of the right.

What useful life can be assigned for depreciation purposes for the granted right to use a computer program?

No more than 10 years.

As we can see, the license agreement does not contain a specific period (for example, 1 year, 4 years) for which the licensee organization transfers the exclusive right to use the computer program to the licensee organization.

Therefore, to determine the limit period for calculating depreciation in accordance with clause 20 of Instruction No. 37/18/6, the organization must determine what type of intellectual property the right to use a computer program belongs to.

According to the law, computer programs are classified as objects of copyright (Clause 1, Article 993 of the Civil Code of the Republic of Belarus). A similar rule is contained in subsection. 7.1 clause 7 of the Instructions for accounting of intangible assets, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated April 30, 2012 No. 25.

As already noted, in relation to objects of intangible assets, except for means of individualization of participants in the civil circulation of goods and services, as well as in relation to other objects of industrial property rights, the useful life can be set to 10 years, but not more than the life of the organization (clause 20 of the Instructions No. 37/18/6).

Since a computer program does not relate to objects of industrial property rights, its useful life should be set for a period of up to 10 years, but not longer than the life of the organization. The specific value of the useful life is established by a decision of the commission, taking into account the expected possible period exploitation of an intangible asset in the process of entrepreneurial activity (clause 19 of Instruction No. 37/18/6) |*| .

In the situation under consideration, the document confirming the rights of the copyright holder (patent for an industrial design) contains an indication of the specific validity period of the specified intangible asset (5 years) and 1 year remains before its expiration.

From the point of view of compliance with the above norm of Instruction No. 37/18/6, initially, when accepting an intangible asset for accounting, it is necessary to establish a useful life equal to the period remaining until the expiration of the patent, i.e. 1 year, since a decision on extending the patent term has not yet been received.

At the same time, the commission has the right to revise the standard service life and (or) useful life of intangible assets, subject to the renewal or extension of their service life (clause 24 of Instruction No. 37/18/6).

Consequently, after the registration authority makes a decision to extend the validity period of the patent, the useful life of the intangible asset can be revised by the commission and extended in accordance with the new validity period of the industrial design patent. At the same time, from the moment the decision is made to revise the useful life, depreciation is calculated based on the under-depreciated cost of the intangible asset and the remaining (including extension) useful life.

Situation 3. Transfer of rights to use the site

The organization entered into an agreement providing for the transfer of rights to use the site. This agreement confirms the rights of the copyright holder for the duration of the copyright.

What useful life period can be established for an object of copyright if the exclusive right is valid during the life of the author and 50 years after his death (Clause 2 of Article 20 of the Law of the Republic of Belarus dated May 17, 2011 No. 262-Z “On Copyright and Related Rights ")?

Duration up to 10 years.

In this situation, we are talking about an object of copyright (the right to use the site), the specific validity period of the right is not specified in the contract. However, it contains an indication that the rights of the copyright holder are valid for the duration of the copyright.

In some cases, a situation may arise when the specific period of validity of the right is not determined by the contract or other documents confirming the rights of the copyright holder. The contract may only contain an indication that the rights of the copyright holder are established for the duration of the copyright.

As noted in the question, the exclusive right is valid during the life of the author and 50 years after his death. At the same time, such a period established by law cannot be called a specific period for the use of property rights by a given organization, since in reality its duration is unknown in advance.

If there is no specific term in the contract for the use of an intangible asset, this period is established by decision of the commission, except for the means of individualization of participants in the civil circulation of goods, services, as well as in relation to other objects of industrial property law. Therefore, the useful life can be set to 10 years, but not longer than the life of the organization (clause 20 of Instruction No. 37/18/6).

Situation 4. The right to use a computer program, taking into account its modernization

The organization, according to the license agreement, provides for the rights of the copyright holder to use the computer program for a period of 5 years. At the same time, during the process of using the program, the program is periodically upgraded (adding new modules).

Does an organization have the right to revise the useful life of an intangible asset from the beginning of any reporting year by analogy with fixed assets? If an intangible asset is modernized (adding new software modules), should its useful life be revised?

Revision of the standard service life and (or) useful life of intangible assets is possible only in 2 cases: subject to the renewal of their service life or its extension (clause 24 of Instruction No. 37/18/6).

At the same time, one should remember the requirements of clause 20 of Instruction No. 37/18/6 on establishing the useful life of an intangible asset equal to the time of their use (service life) established by patents, certificates, licenses, relevant agreements and other documents confirming the rights of the copyright holder |*| .

* Material on accounting for property rights to intellectual property as part of intangible assets is available to everyone on the website portal

Accordingly, if the document confirming the rights of the copyright holder contains the validity period of the intangible asset, then regardless of the modernization carried out, it is necessary to adhere to this period, since the organization will not be able to fully amortize the cost of the intangible asset during the validity period of the right to use it.

If the document confirming the rights of the copyright holder does not contain an indication of the validity period of the intangible asset, the useful life is established by the organization independently in accordance with clause 20 of Instruction No. 37/18/6 and modernization leads to an increase (extension) of the useful life of the asset of this organization, the commission may decide to revise it.

If the intangible asset remains unchanged, then the useful life of the intangible asset is not revised from the beginning of any reporting year.

The cost of intangible assets is repaid through depreciation.

Amortization is the loss of value of intangible assets throughout their entire useful life, reflected by gradually transferring part of the original cost of intangible assets to the cost of production (in trade organizations- for selling expenses).

The procedure and methods for calculating depreciation of intangible assets are regulated by the norms of PBU 14/2007.

For commercial organizations, the cost of intangible assets of any type is repaid through depreciation.

Useful life is the period during which the use of an intangible asset is intended to generate income for the organization or serve to fulfill the goals of the organization.

Organizations can independently determine the useful life of intangible assets based on certain conditions.

The useful life of an intangible asset is determined by the organization when accepting it for accounting based on:

• - from the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;
• - the expected period of use of this object, during which the organization can receive economic benefits (income).

For intangible assets for which it is impossible to determine the useful life, depreciation rates are established for 20 years (but not more than the life of the organization).

Taking into account the above, an organization can use three methods to determine the useful life of an intangible asset.

First way. The useful life of an intangible asset coincides with the validity period of a security document (patent, certificate, etc.) or a license agreement. In this case, it is necessary to know the validity periods of patents, certificates and other documents of protection, as well as the validity periods of licensing agreements (the terms must be specified in the agreement).

Second way. The organization independently determines the expected useful life of an intangible asset, during which it can receive economic benefits, and approves it by order or order of the head of the organization.

Third way. The organization does not have the ability to independently determine the useful life of an intangible asset. In this case, depreciation rates are established for 20 years (but not more than the life of the organization).

When using any of the options, the useful life of intangible assets cannot exceed the life of the organization.

The accrual of depreciation charges for intangible assets begins on the first day of the month following the month in which this object was accepted for accounting. Depreciation is charged until the cost of this object is fully repaid or this object is disposed of in connection with the assignment (loss) of the organization's exclusive rights to the results of intellectual activity. During the useful life of intangible assets, the accrual of depreciation charges is not suspended, except in cases of conservation of the organization. Accrual of depreciation charges on intangible assets is carried out regardless of the organization's performance in the reporting period and is reflected in the accounting records of the reporting period to which it relates. The accrual of depreciation charges for intangible assets ceases from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

The following methods have been established for calculating depreciation of intangible assets:

• - linear method;
• - reducing balance method;
• - method of writing off cost in proportion to the volume of products (works). The use of one of the methods of calculating depreciation for a group of homogeneous intangible assets is carried out throughout their entire useful life. An organization must use for each intangible asset only one of the methods for calculating depreciation, which is determined at the time it is registered and does not change throughout its useful life or until its disposal. The procedure for determining the annual amount of depreciation charges when using one or another method of calculating depreciation of intangible assets is established by the norms of PBU 14/2007.

With the linear method, the annual amount of depreciation is determined based on the initial cost of the intangible asset and the depreciation rate calculated based on the useful life of this object. With the reducing balance method, the annual amount of depreciation is determined based on the residual value of the intangible asset at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object. When writing off the cost in proportion to the volume of production (work), depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the intangible asset and the estimated volume of production (work) for the entire useful life of the intangible asset.

Analytical accounting for account 05 “Amortization of intangible assets” is carried out for individual objects of intangible assets. At the same time, the construction analytical accounting should provide the ability to obtain data on the amortization of intangible assets necessary for the preparation of financial statements. In accounting, individual transactions for calculating depreciation of intangible assets when using the first method are reflected in the following entries:

Linear method of calculating depreciation

With the straight-line method, depreciation is based on its useful life. With this method, the initial cost of intangible assets is written off according to depreciation rates determined taking into account their useful life.

• 1. The organization acquired from the licensor the exclusive right to use an object of intangible assets, the value of which is determined in in the prescribed manner and is accounted for in account 04 “Intangible assets” worth 50 thousand rubles.
• 2. Useful life - 5 years, or 60 months.
• 3. Depreciation charges are written off monthly by the licensee in the amount of 833 rubles, per year - 10 thousand rubles.
• (50,000 rub. : 60 = 833 rub.), (50,000 rub. : 5 = 10,000 rub.).

When calculating depreciation deductions using the reducing balance method, the annual amount of these deductions is determined based on the residual value at the beginning of the reporting year and the depreciation rate calculated from the useful life.

Reducing balance method

The declining balance method is relatively new and is one of the accelerated methods of depreciation: in the first years of operation, an intangible asset is depreciated more intensively. In particular, it is proposed to calculate the annual amount of depreciation as the product of the residual value at the beginning of the year and a certain depreciation rate.

The company purchased intangible assets for 5,000 rubles. Its period of use is 4 years. The company calculates depreciation of intangible assets using the reducing balance method.

Thus, the annual depreciation rate for intangible assets will be equal to 25 percent (100%: 4 years).

We present the procedure for calculating depreciation of intangible assets in the table:

As can be seen from the table, the accumulated amount of depreciation is less than the original cost of intangible assets. In our example, it is less by 1582 rubles. This is a consequence of the absence of the main feature of most nonlinear methods that assume the concept of “liquidation value”. In our example, it was 312.5 (5000-4687.5). Unfortunately, this concept is not reflected in the PBU, and what to do with this amount is also not specified in the standard. In our opinion, it is possible to attribute it to the cost at the end of the operating cycle or to the financial result.

When writing off the value of intangible assets in proportion to the volume of production (work), depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the intangible asset and the estimated volume of production (work) for the entire period of useful use of the intangible asset.

Intangible assets were purchased in the form of a trademark and a certificate of the right to use the appellation of origin of goods for 10 years worth 200 thousand rubles. It is planned to produce products using acquired intangible assets for a total amount of 1000 thousand rubles, including:

• 1 year - 130 thousand rubles;
• 2 year - 125 thousand rubles;
• 3 year - 115 thousand rubles;
• 4 year - 105 thousand rubles;
• 5 year - 100 thousand rubles;
• 6 year - 95 thousand rubles;
• 7 year - 90 thousand rubles;
• 8 year - 85 thousand rubles;
• 9 year - 80 thousand rubles;
• 10 year - 75 thousand rubles.

Based on the above data, depreciation charges are written off:

• 1 year - 26 thousand rubles. (200: 1000 x 130);
• 2 year - 25 thousand rubles. (200: 1000 x 125);
• 3rd year - 23 thousand rubles. (200: 1000 x 115);
• 4th year - 21 thousand rubles. (200: 1000 x 105);
• 5 year - 20 thousand rubles. (200: 1000 x 100);
• 6 year - 19 thousand rubles. (200: 1000 x 95);
• 7 year - 18 thousand rubles. (200: 1000 x 90);
• 8 year - 17 thousand rubles. (200: 1000 x 85);
• 9 year - 16 thousand rubles. (200: 1000 x 80);
• 10 year - 15 thousand rubles. (200: 1000 x 75).

Depending on the products produced, the use of intangible assets is carried out by writing off their value with a preliminary calculation of the total cost of the final result. In seasonal production, the annual amount of depreciation charges on intangible assets is accrued evenly throughout the period of operation of the organization in the reporting year. When applying the linear method, the amount of depreciation accrued for one month in relation to an intangible asset is determined as the product of its original cost and the depreciation rate determined for this object. When applying the non-linear method, the amount of depreciation accrued for one month in relation to an intangible asset is determined as the product of the residual value of the intangible asset and the depreciation rate determined for this object.

The organization must reflect the methods of calculating depreciation for individual groups of intangible assets selected for accounting purposes in the organization’s accounting policies.

To rationalize cash flows An enterprise should take a responsible approach to choosing a method for calculating depreciation of intangible assets, assessing the advantages and disadvantages of each method, since the formation of a depreciation fund is a very complex phenomenon and this should be taken into account when creating plans for the development of an enterprise.

The article discusses the approaches that an accountant should follow when choosing one or another method of calculating depreciation of an intangible asset. At the same time, the author recommends that the enterprise choose the method of calculating depreciation that will most accurately reflect the receipt of benefits from its use.

One of the sources of investment in the fixed capital of an enterprise is depreciation, which is usually at least 30% financial resources, allocated for financing capital investments any sector of the economy.

At the same time, the correct choice of the method for calculating depreciation allows not only to replace intangible assets (intangible assets) in a timely manner, but also to do this without significant costs.

In enterprise management from the right choice A lot depends on the method of depreciation and proper determination of wear indicators and useful life, and if in small enterprises the amount of losses due to irrational depreciation calculation can be very insignificant, then in large-scale enterprises, including high-tech ones, preventing these losses can save a very round amount .

General provisions for calculating depreciation. The choice of method for determining depreciation for an intangible asset is made by the organization based on the calculation of the expected consumption of future economic benefits (income) from the use of the asset, including the financial result from the possible sale of this asset.

If the calculation of the expected consumption of future economic benefits (income) from the use of an intangible asset is not reliable, the amount of depreciation charges for such an asset is determined by the straight-line method.

Methods for calculating depreciation of intangible assets must be reviewed annually.

During the useful life of intangible assets, the accrual of depreciation charges is not suspended, except in cases of conservation of the organization.

During the reporting year, depreciation charges are accrued monthly, regardless of the calculation method used, in the amount of 1/12 of the annual amount.

Depreciation deductions for intangible assets cease from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

Depreciation charges are reflected in accounting in one of the following ways:

1) by accumulating the corresponding amounts in a separate account: D-t account. 20 “Main production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses” Set of accounts. 05 "Amortization of intangible assets";

2) by reducing the initial cost of the object: D-t. 20 “Main production”, 44 “Sales expenses” Set of accounts. 04 "Intangible assets".

For intangible assets, an organization can carry out revaluation no more than once a year (at the beginning of the reporting year).

The revaluation can be carried out either by a specialist appraiser or on its own through the creation of an evaluation commission.

The organization has the right to revaluate homogeneous intangible assets at the current market value, determined according to the active market for these objects.

When an organization decides to revaluate intangible assets, it should be taken into account that in the future these assets must be revalued regularly so that the value at which they are reflected in accounting and financial statements does not differ significantly from the current market value.

Amortization of intangible assets is a deduction included in the cost of production to compensate for the gradual loss of value and depreciation of individual intangible assets over the course of deadline their beneficial use.

Depreciation is charged on intangible assets monthly at rates calculated taking into account the original cost and their useful life.

If it is not known, then we can proceed from a 20-year period, but not more than the life of the enterprise.

Amortization of intangible assets is recorded on the account. 05 “Depreciation of intangible assets”, except for objects for which accrued depreciation amounts are written off directly to the credit account. 04 “Intangible assets” in correspondence with the debit of cost accounting accounts without using an account. 05 "Amortization of intangible assets."

Account 05 “Amortization of intangible assets” is a passive balance sheet account and has a credit balance. It is used to summarize information about accumulated depreciation on intangible assets owned by an enterprise.

By debit account 05 takes into account the write-off of accrued depreciation amounts, and the credit of the account - their accrual.

Enterprises can record depreciation on intangible assets in two ways:

With the accumulation of depreciation amounts on the account. 05 "Amortization of intangible assets";

Direct write-off of account use. 05.

In the first case, the accrued amount of depreciation is debited to the accounts of production costs (distribution costs) and credited to the account. 05 "Amortization of intangible assets."

In the second case, depreciation of intangible assets is taken into account as a debit to the same accounts and a credit to the account. 04 “Intangible assets”, monthly reducing the initial cost of intangible assets.

As a rule, in enterprises it is advisable to combine both methods of accounting for depreciation charges, which will be specified in the accounting policies of the enterprise.

The general scheme of correspondence of accounts when calculating depreciation of intangible assets can be presented as follows: Account. 05 "Amortization of intangible assets" (account 04 "Intangible assets") - Accounts for recording production and distribution costs (20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 44 "Expenses for sale", 97 "Deferred expenses").

Regulatory documents define the following methods for calculating depreciation:

Linear method;

Amortization is not accrued for fully depreciated intangible assets, and the assets themselves are reflected in accounting in a conditional valuation with the valuation amount included in the financial results.

The cost of intangible assets with a certain useful life is repaid through depreciation over their useful life.

The useful life is the period, expressed in months, during which the organization expects to use the intangible asset in order to obtain economic benefits.

Intangible assets for which it is impossible to reliably determine their useful life are considered intangible assets with an indefinite useful life, but depreciation is not accrued for such accounting items.

The useful life of an intangible asset is determined based on:

1) from the validity period of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset;

2) from the expected life of the asset, during which the organization expects to receive economic benefits. According to clause 28 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n, there are three ways to calculate depreciation:

Linear method;

Reducing balance method;

The method of writing off the cost is proportional to the volume of products (works).

The specific method of depreciation is determined as an element of accounting policy. At the same time, it can be different for different intangible assets (for example, for computer programs - linear, for trademarks - proportional to the volume of products produced).

The choice of method for determining depreciation is made based on the calculation of the expected receipt of future economic benefits.

So, if using a particular trademark it is planned to sell 1000 units. goods, then depreciation on it should be calculated in proportion to the products produced.

A company must change the method of depreciation of intangible assets if the calculation of the expected receipt of future economic benefits from the use of the asset has changed significantly. Note that if it is not possible to reliably determine future economic benefits, then depreciation is calculated only in one way - linear.

When applying the first two methods, the company must establish the useful life of the intangible asset. At the same time, intangible assets for which this period is not determined are not depreciated.

However, if at some period of time the company has the opportunity to establish the “useful” life of an asset, then it has the right to charge depreciation on it.

It should be noted that different rules apply in tax accounting. For intangible assets for which it is impossible to determine the useful life, it is set equal to 10 years (120 months).

This norm is enshrined in clause 2 of Art. 258 of the Tax Code of the Russian Federation. In addition, in tax accounting there are only two ways to calculate depreciation - linear and non-linear.

Determination of useful life. The useful life is the number of months during which the company expects to use the intangible asset and receive economic benefits from it. As a rule, it is installed:

Based on the validity period of the organization’s rights to the intangible asset and the period of control over it;

Based on the expected life of the asset.

In the first case, the “useful” life of an intangible asset can be established on the basis of the documents by which the company received exclusive rights to it (agreement on the transfer of rights, the validity period of a patent, certificate, etc.).

Example 1. According to the agreement, the company received the exclusive right to a service mark. It is provided for 10 years. Therefore, the useful life of this intangible asset is 120 months. (10 years x 12 months).

It should be noted that, for example, exclusive rights to a trademark are certified by a special certificate. It is issued for a period of 10 years (120 months) from the date of filing the application for registration. This will be the useful life of the mark. In this case, it must be reduced for the period from the moment of filing the application for registration until the day of issuance of the document of protection (certificate).

Example 2. A company acquired a trademark. The application for the certificate was sent to the Federal Institute of Industrial Property (FIPS) in March. The certificate was received 3 months later. In this case, the useful life of the trademark will be 117 months. [(10 years x 12 months) - 3 months].

The company has the right to set the expected useful life of intangible assets independently. It must be fixed by order of the manager or defined in the order on putting the intangible asset into operation. However, this period should not be less than 12 months. Otherwise, the acquired asset will not be considered intangible.

The expected useful life must be justified. So, if we are talking, for example, about a computer program, it is advisable to make a forecast for its obsolescence. This will be the necessary feasibility study. The forecast must be presented in document form.

The justification should include a brief description of the program, as well as the factors that were taken into account when predicting its obsolescence.

Example 3. The company received the exclusive right to a computer program. It was developed in-house by the company. It is planned that the program will be used for 15 months. In the future it will be replaced with a more modern version. The specified period (15 months) will be the useful life of the intangible asset.

Often computer programs are necessary for the proper operation of a particular piece of equipment. In such a situation, its service life will be the useful life of the program.

Linear method. This is the simplest way to calculate depreciation. This is why most companies use it. When using it, the rate of monthly depreciation deductions is determined by the formula: Initial (replacement) cost of intangible asset: Useful life of intangible asset (in months) = Monthly amount depreciation charges.

Example 4. A company acquired exclusive rights to a trademark. Their cost was 500,000 rubles. (without VAT). The useful life of the mark is 120 months. Depreciation on it is calculated using the straight-line method.

The monthly depreciation amount will be equal to 4167 rubles. (RUB 500,000: 120 months).

When purchasing a trademark and calculating depreciation on it, the following accounting entries are made:

Dt sch. 08.5 Set count. 60 - 500,000 rub. - the costs of purchasing a trademark are reflected;

Dt sch. 04 Set count. 08.5 - 500,000 rub. - the trademark is included in the intangible assets;

Dt sch. 20 (26, 44) Set count 05 - 4167 rub. depreciation has been accrued on the trademark (this posting is done monthly).

Reducing balance method. When using this method, the monthly depreciation amount is calculated based on the residual value of the intangible asset. This is done according to the following formula: Residual value of intangible assets at the end of the month x Coefficient (no more than 3): Remaining useful life (in months) = Monthly amount of depreciation charges.

The coefficient is set by the company independently. It cannot exceed 3. It must be taken into account that the higher this indicator, the more large amounts Depreciation will be charged at the beginning of the operation of the intangible asset.

Example 5. A company purchased a computer program, the initial cost of which is 600,000 rubles. (without VAT). Its useful life is 60 months. Depreciation under the program is calculated using the reducing balance method. In this case, the company uses a coefficient of 3. When capitalizing the program, the following transactions are made:

Dt sch. 08.5 Set count. 60 - 600,000 rub. the costs of purchasing the program are reflected;

Dt sch. 04 Set count. 08.5 - 600,000 rub. - the program is included in the intangible assets.

Depreciation under the program will be accrued in the following amounts:

in the 1st month of operation: 600,000 rubles. : 60 months x 3 = 30,000 rub.;

in the 2nd month of operation: (RUB 600,000 - RUB 30,000): 59 months. x 3 = 28,983 rub.;

in the 3rd month of operation: (600,000 rub. - 30,000 rub. - 28,983 rub.): 58 months. x 3 = 27,984 rubles;

in the 4th month of operation: (600,000 rub. - 30,000 rub. - 28,983 rub. - 27,984 rub.): 57 months. x 3 = 27,002 rub.;

in the 5th month of operation: (RUB 600,000 - RUB 30,000 - RUB 28,983 - RUB 27,984 - RUB 27,002): 56 months. x 3 = 26,037 rub.;

in the 6th month of operation: (600,000 rub. - 30,000 rub. - 28,983 rub. - 27,984 rub. - 27,002 rub. - 26,037 rub.): 55 months. x 3 = 25,091 rub.

The calculation of depreciation according to the computer program is reflected in the following entries:

Dt sch. 20 (26, 44) Set count. 05 - 30,000 rub. - depreciation was calculated in the 1st month;

Dt sch. 20 (26, 44) Set count. 05 - 28,983 rub. - depreciation was accrued in the 2nd month;

Dt sch. 20 (26, 44) Set count. 05 - 27,984 rub. - depreciation was calculated in the 3rd month, etc.

The method is proportional to the volume of products produced. To use this method, you need to plan the volume of goods ( finished products), which will be realized using a specific intangible asset. Based on this indicator, the monthly depreciation amount is determined. To do this you can use the formula:

Number of goods sold per month x intangible assets: Number of goods planned for sale using intangible assets = Monthly amount of depreciation charges.

Example 6. A company acquired exclusive rights to a trademark. Its cost was 400,000 rubles. (without VAT). It is planned to sell 12,000 units using the trademark. goods. Depreciation on it is calculated in proportion to the volume of goods sold.

Let's assume that the company has implemented:

in the 1st month - 400 units. goods;

in the 2nd month - 800 units. goods;

in the 3rd month - 1300 units. goods;

in the 4th month - 2000 units. goods;

in the 5th month - 2700 units. goods;

in the 6th month - 3200 units. goods.

When registering a trademark, accounting entries are made:

Dt sch. 08.5 Set count. 60 - 400,000 rub. - the costs of purchasing a trademark are reflected;

Dt sch. 04 Set count. 08.5 - 400,000 rub. - the trademark is included in the intangible assets.

Depreciation on the brand will be charged in the following amounts:

in the 1st month: 400 units. x 400,000 rub. : 12,000 units = 13,333 rubles;

in the 2nd month: 800 units. x 400,000 rub. : 12,000 units = 26,667 rubles;

in the 3rd month: 1300 units. x 400,000 rub. : 12,000 units = 43,333 rubles;

in the 4th month: 2000 units. x 400,000 rub. : 12,000 units = 66,667 rub.;

in the 5th month:

2700 units x 400,000 rub. : 12,000 units = 90,000 rub.;

in the 6th month:

3200 units x 400,000 rub. : 12,000 units = 106,667 rub.

Further calculations are made in a similar manner. Depreciation by brand is reflected in the following entries:

Dt sch. 20 (26, 44) Set count. 05 - 13,333 rub. - depreciation was calculated in the 1st month;

Dt sch. 20 (26, 44) Set count. 05 - 26,667 rub. - depreciation was accrued in the 2nd month;

Dt sch. 20 (26, 44) Set count. 05 - 43,333 rub. depreciation was accrued in the 3rd month, etc.

Amortization of intangible assets: straight-line method. With the straight-line method, the annual amount of depreciation is equal to the original cost of intangible assets multiplied by the depreciation rate, which, in turn, is calculated based on the useful life of the object.

Example 7. Actual (original) cost software product created by the organization and registered in the prescribed manner is 100,000 rubles. Useful life - 4 years. The depreciation rate is 25% (100%: 4).

With the straight-line method, depreciation is calculated based on the actual (original) cost or current market value (in case of revaluation) of an intangible asset evenly over the useful life of this asset, similar to the calculation of depreciation of fixed assets (Table 1).

Table 1

Calculation of depreciation using the linear method, rub.

Amortization of intangible assets: reducing balance method. With the reducing balance method, the annual amount of depreciation is determined based on the residual value of intangible assets at the beginning of the reporting year and the depreciation rate, calculated as in the previous method.

With the reducing balance method, depreciation is determined based on the residual value at the beginning of the month, multiplied by a fraction, the numerator of which shows established by the organization coefficient (not higher than 3), and the denominator is the remaining useful life in months (Table 2). Other expenses also include the amount of accrued amortization on intangible assets provided for use by the copyright holder (licensor).

table 2

Calculation of depreciation using the reducing balance method, rub.

Acquired business reputation, according to clause 44 of PBU 14/2007, is amortized over 20 years (but not more than the life of the organization) only in a straight-line manner.

Write-off of the amount of accrued depreciation on retired intangible assets (as a result of sale, gratuitous transfer under a gift agreement, under an exchange agreement, write-off, transfer to the authorized (share) capital, etc.) is taken into account in the accounts by correspondence:

Dt sch. 05 "Amortization of intangible assets" Set of accounts. 04 "Intangible assets", subaccount "Disposal of intangible assets".

To calculate depreciation for intellectual property, a depreciation sheet for intangible assets is used, compiled monthly. Every year, the organization checks the method of calculating depreciation for the need to clarify it, which is caused by compliance with the requirement to obtain economic benefits from the use of an intangible asset.

If the calculation of the expected flow of economic benefits in the future has changed significantly, then the method of depreciation of that asset must be changed accordingly.

Amortization of intangible assets: a method of writing off value in proportion to the volume of production (work). When writing off the cost in proportion to the volume of products (works), depreciation is calculated based on the natural indicator of the volume of products (works) in the reporting period, the ratio of the initial cost of intangible assets and the estimated volume of products (works) for the entire useful life period.

When writing off the cost in proportion to the volume of production (work), they proceed from the natural indicator of the volume of production (work) for the month and the ratio of the actual (initial) cost of the intangible asset and the estimated volume of production (work) for the entire useful life of the intangible asset.

Example 8. The cost of a patent is calculated to produce 100,000 pairs of shoes. Actual (initial) cost - 50,000 rubles. Useful life - 2 years.

Depreciation is calculated in proportion to the volume of products produced (Table 3).

Table 3

Calculation of depreciation in proportion to the volume of output, rub.

The method for determining the amortization of an intangible asset is checked annually by the organization to determine whether it needs to be clarified. Depreciation charges for intangible assets begin on the first day of the month following the month in which this asset was accepted for accounting, and are accrued until the cost is fully repaid or the asset is written off from the balance sheet.

During the useful life of intangible assets, depreciation charges are not suspended.

The chosen option for accounting for depreciation must be fixed in the accounting policy of the organization.

Monthly accrued depreciation amounts are reflected in the accounting entry:

Dt sch. 20 "Main production", 25 "General production expenses", 26 "General business expenses", 44 "Sales expenses", 08 "Investments in non-current assets", 29 " Service industries and economy", 97 "Future expenses", etc.

K-t sch. 05 "Amortization of intangible assets."

If for some reason depreciation on the objects was not accrued, then if an error is detected in the records, the correction is made in the period when they were identified:

Dt sch. 91 “Other income and expenses”, subaccount 2 “Other expenses”, Set of accounts. 05 "Amortization of intangible assets."

Correction amounts credited to the account. 91 “Other income and expenses” are included in the organization’s other expenses.

Bibliography

1. Regulations on the peculiarities of the procedure for calculating the average wages: approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922.
2. tax code Russian Federation (part one) dated July 31, 1998 N 146-FZ.