The procedure for setting property and technology on the balance of the company

Companies can receive property from other firms, IP or Physician different waysStarting with the purchase and sale of equipment or equipment and ending with the reorganization of the company or making property to share capital. The company receiving property must prepare not only legal (for example, a contract, transmission certificate), but also accounting documents, as well as make a number of actions to include this property on your balance sheet.

Consider the most common way to produce property - under the contract of sale. If these items do not relate to fixed assets, then put them on the balance of the company there is no need - documents confirming the purchase and the fact of payment will be enough. But if the property refers to fixed assets, it must be put on the balance sheet. You can do this by making the following documents:

Act on the reception-transmission of the subject of fixed assets in the form of OS-1.
Order of commissioning.
Inventory card accounting of the subject of fixed assets in the form of OS-6.

Please note that the subject thing can be attributed to the main means when it satisfies the three criteria at once:

The value of the property exceeds 100 thousand rubles.
Time useful exploitation Property exceeds 1 year.
The property is intended to implement it common activity And to extract profits.

What is the formulation of property registration for?

The establishment of the organization's accounting is the responsibility of all firms, regardless of the type of activity and the applied tax system. First, such a statement is necessary for correct management. accounting and tax reportingSince otherwise the equipment depreciation cannot be taken into account when determining the taxable base. Not registration is a violation of the rules of accounting, for which administrative responsibility is provided in the form of a fine.

Secondly, registration is needed for the purposes of proper taxation. For example, if it is found that the residual value of the company's fixed assets exceeds 100 million rubles, the firm will have to move from the USN to another taxation system.

Help when setting equipment on the balance

If the company does not have its own state of accountants, put property on the balance is quite difficult, since each method of transferring property has its own characteristics. Incorrectly completed documents and incorrect accounting can cause serious questions from the FTS and, as a result, numerous checks, including exit.

Therefore, if you do not want the work of your company to be "paralyzed" - contact lEGAL COMPANY "Union". Experienced accountants will help you quickly prepare all the necessary paper properly and correctly put the property on your company's balance sheet.

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 term useful use More than a year, 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 fixed assets are taken into account only by initial costwhich 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 primary means should be registered in the organization's accounting policy. 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 -

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, the useful life of an intangible asset should be determined (in most cases it 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 the initial value for 25 months.
Accounting accrual of depreciation will begin from the next month after taking the balance, and it will do it monthly until the end of the usefulness (the depreciation period of own software should be prescribed in Accounting policies Organizations).

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

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!

Question:

We are going to purchase equipment with a price above 45 thousand rubles. Tell me please do you need to put it on the balance? Or just enough of the contract for sale, the transfer act, the invoice, what would the equipment be listed for our company?

Clarifying, we have a simplified tax system, do we need to put on the balance? If we are all exactly necessary for us, what will we be for not the delivery of equipment on the balance?

Answer:

If all the criteria are performed on the specified equipment, according to which it can be attributed to the main means, it must be put on the balance sheet (more about all CM cm criteria). Otherwise, this equipment is not required to put on the balance sheet and enough of those documents that you indicated + payment document confirming payment ( payment order or cash receipt)

So If this equipment belongs to the OS, then to register it (balance), except the documents you specify should be issued:
1. Act on the reception-transmission of the object of fixed assets (form OS-1);
2. Order on the commissioning of OS into operation (sample);
3. Inventory card accounting of fixed assets (form OS-6).
The service purchase of this equipment is reflected as the write-off - the purchase of the OS.

The obligation to perform an OS on the balance is not dependent on the applied taxation system, since This procedure is provided for as in order to tax accountingand accounting.

Because without setting the OS on the balance you can not
- put it into operation for use in the activities of the organization (for example, for accounting in USN expenditures when applying Usn revenue minus flow).
- Calculate the residual value of the OS, which is necessary in order to apply the USN.

For reference
USN can be used until the residual value of the OS (initial cost of the minus accrued depreciation) will not exceed 100 million rubles. At the same time to determine residual value Calculating OS depreciation lead according to accounting rules.

Thus, for the correct accrual of depreciation for accounting purposes, it should be reflected on the balance sheet on the balance sheet, since Depreciation is charged from the month following the month of commissioning OS into operation.

For reference
In the event that the OS is not commissioned, the depreciation is not charged, which also directly affects your boo. Reporting (i.e. does not reduce profit and because of this is formed not reliable booze. reporting),

So For non-commissioning OS for accounting, you may face responsibility in the form of a fine for a gross violation of booide. accounting in the amount of up to 3000 rubles.

Therefore, even looking at the fact that your LLC applies USN (and if this equipment belongs to OS), it should be recorded (i.e., to issue the documents previously recommended to you and reflect its purchase as a write-off - Purchase OS ).

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 account balance at the expense of any assets.

One of the assets that undoubtedly will decorate our balance - an 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 Director-General issues a task on the development of software [programs for computer] "XXX" in order to distribute it to third parties to extract 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.

"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 premiums, material expenses - perhaps the purchase of licenses, without which it is impossible to create new software, customs duties, it is possible to attract co-executors, 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 the following 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.

Next, the useful life of an intangible asset should be determined (in most cases it 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 the initial value 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 sell exceptional 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 him anything - modify, resell, rewrite the code.
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. This can be happening as a result of the expiration of the useful life, transmission of exclusive rights under the alienation agreement (selling it to another person), etc. If depreciation for the term is not yet fully accrued, when writing off NMA from the balance, it "gets" due to 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, sell - the merit of your commercial department, but the right to one and the same software can be sold to various customers with a difference ± 20%

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

Do I need to issue legal documents for 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 about 8-12 months, at the end you receive a certificate in the hands, in which it is written: this is your software, you are his right holder, its usefulness.

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.

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