2. Criteria for recognition of intangible assets

3. Valuation of intangible assets

4.Useful life of intangible assets

5. Accounting for the disposal of intangible assets

Literature

1. Classification of intangible assets

With the development of market relations in the composition of the property of enterprises appeared the new kind funds, the distinguishing feature of which is the absence of a material-natural form - intangible assets. A complete definition of this type of funds appeared only in 1994 with the approval of a new Regulation on accounting and reporting.

In modern conditions, the formation of complete information about business processes is almost impossible without information about intangible assets. This type of non-current assets already has widespread use, and therefore, in order to keep accounting records in an organization in accordance with legislative and regulations, it is necessary to consider accounting issues intangible assets.

Under intangible assets understand objects of long-term use (over 1 year) that do not have a material content, but have valuation and generating income.

Intangible assets include:

· exclusive rights of the patent owner to inventions, industrial designs, utility models and selection achievements;

· exclusive rights of the owner to the trademark and service mark, appellation of origin of goods;

· the business reputation of the organization, as well as organizational expenses, which, in accordance with the constituent documents, are recognized as a contribution to the authorized (share) capital of the organization.

Can be distinguished the following types intangible assets:

objects of intellectual property;

deferred costs

rights of use natural resources;

the business reputation of the organization.

Objects of intellectual property can be divided into two types: regulated by patent law and regulated by copyright.

Legal regulation industrial property objects carried out by the Patent Law of the Russian Federation of September 23, 1992 No. 3517-1, the Law of the Russian Federation “On Trademarks, Service Marks and Appellations of Origin of Goods Russian Federation” dated September 23, 1992, No. 3520-1, as well as by-laws regulating the procedure for processing and registering objects, fees and other issues.

Patent law protects the content of a work. For the protection of objects of industrial property, it is necessary to register them in accordance with the established procedure with the relevant authorities. The list of objects protected by patent law is exhaustive.

The objects regulated by patent law (objects of industrial property) include:

the invention, if it is new, has an inventive step and is industrially applicable;

industrial design - an artistic and design solution for a product that determines its appearance;

useful model - constructive implementation of the components;

trademark and service mark - designations that make it possible to distinguish, respectively, homogeneous goods and services of different legal and individuals;

corporate name - individual name legal entity.

appellation of origin of goods - the name of a geographical object used to designate goods, the special properties of which are exclusively or mainly determined by characteristic and (or) human factors;

· "Know-how" - information of a technical, organizational, service or commercial nature, which has commercial value due to its unknown to third parties.

Copyright objects can exist in the form of written (manuscript, typescript, musical notation), oral (public work, public performance), pictorial (drawing, sketch, plan, drawing, film-television-video-photo frame) works.

If an enterprise acquires an intangible asset for use in its business activities, it may conclude an agreement on the sale and purchase of a copy of the author's work. You may resell or otherwise transfer ownership of an instance of the Software Products after the first sale. But the owner of this copy of the author's work is not entitled to distribute this object without the consent of the author. Copyright does not involve ownership of the material object in which the work is expressed. In order to acquire property rights arising from an author's work (the right to distribute, receive income from distribution), it is necessary to conclude an author's agreement. The author's contract must contain the ways of using the work and the period for which the right to use is transferred. If the contract for use does not expressly indicate the transfer of certain rights, they are considered not transferred. If there is no term in the author's agreement, the agreement is considered concluded for 5 years.

The rights to "know-how" stand out in particular. In civil law, this concept is separated from the concept of intellectual property. Know-how (trade secret) is understood as such information of a technical, organizational, official or commercial nature that has actual or potential commercial value due to its unknown to other persons, there is no free access to it on a legal basis, and the owner of the information takes measures to security and confidentiality. Unlike inventions, information constituting "know-how" is not subject to special registration, but is protected by establishing a ban on its disclosure for persons who have gained access to it. "Know-how" is transferred to the user under a contract for the transfer of "know-how". Under the contract, the know-how itself is transferred, and not the right to use it. Therefore, the property moment of the contract is the description of the transferred "know-how". The contract is not subject to special registration.

Legal regulation of objects copyright is carried out in accordance with the Law of the Russian Federation “On the legal protection of computer programs and databases” of September 23, 1992, No. 3523-1, the Law of the Russian Federation “On the legal protection of topologies of integrated circuits” of September 23, 92, No. 3526-1, the Law Russian Federation “On Copyright and Related Rights” dated July 9, 1993, No. 5351-1.

· computer program - an objective form of a set of data and commands intended for the operation of computers and other computer devices;

database - an objective form of presentation and organization of a set of data (articles, calculations, etc.), systematized in order to find and process these data;

· topology of integrated microcircuits - the spatial-geometric arrangement of the set of elements of an integrated microcircuit and the connections between them, fixed on a material carrier.

· Licenses giving the right to engage in a certain type of activity, if they are issued for a period of more than 1 year.

Rights to use natural resources constitute the right to use land plot, subsoil and the right to geological and other information about the subsoil.

The rights to use land plots and natural resources are determined by a set of normative acts: the Civil Code of the Russian Federation, the Land Code, the Water Code. The rights to use natural resources are determined by the uniqueness of the object of use itself and have a certain value for the owner of these rights, they represent an opportunity for him to extract potential profit from them.

In accordance with the law "on subsoil", subsoil is a part of the earth's crust located below the soil layer and at the bottom of water bodies, extending to depths accessible for geological study and development. Subsoil plots are provided only for use for various special purposes (geological survey, mining, construction, operation of underground structures). Subsoil users can be business entities of any form of ownership. For the extraction of minerals, the subsoil is provided for use for a period of up to 20 years, for the construction and operation of underground structures - without a time limit. The subsoil is provided for use under a license, which is a document certifying the owner's rights to use a subsoil plot within certain boundaries. A subsoil user who has received a license has the exclusive right to use subsoil within its boundaries in accordance with the license. The right of use for the use of water bodies and the continental shelf is similarly formalized.

Deferred costs- organizational expenses and expenses for research and development (R&D). R&D expenses– expenses for the implementation or acquisition of research and development work in order to improve equipment, technology, production organization and management. Note: R&D costs performed for other organizations are treated as commercial operations and are not included in intangible assets.

Organizational expenses consist of the costs of paying for the services of consultants, preparing documentation, registration fees and other expenses of the organization during its creation until the moment of registration. Organizational expenses included in the composition of intangible assets include expenses associated with the formation of a legal entity and contributions of participants (founders) recognized in accordance with the constituent documents to authorized capital.

The expenses of the organization associated with the need to re-register constituent and other documents (expansion of the organization, change in activities, submission of samples of signatures of officials, etc.), production of new stamps, seals, etc., is included in general expenses organizations. Organizations that change their organizational and legal form, these expenses are made at the expense of the profit remaining at their disposal.

According to PBU 14/2007, in order to accept assets for accounting as intangible assets, the following conditions must be met at a time.

• the ability of the object to bring economic benefits to the organization in the future;
• lack of a material-material (physical) structure;
• the possibility of identifying (selecting, separating) an object from other objects;
• use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
• use for a long time, i.e. useful life, lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
• the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;
• the actual (initial) value of the object can be reliably determined;
• the organization must exercise control over the objects, have properly executed documents confirming the existence of the asset itself in the organization for the results of intellectual activity or means of individualization (patents, certificates, other documents of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or a means of individualization, documents confirming transfer of exclusive right without a contract, etc.).

According to PBU 14/2007, intangible assets include the results of intellectual activity, means of individualization, business reputation and production secrets (know-how).

The results of intellectual activity include exclusive rights to:

• works of literature, science, art;
• programs for electronic computers and databases; related rights;
• inventions, industrial designs;
• useful models;
• selection achievements;
• topology of integrated circuits, etc.

The means of individualization include exclusive rights to:

• trademarks and service marks, company names;
• possession of know-how, a secret formula;
• business reputation.

Currently, production secrets (know-how) are considered as intangible assets only in tax accounting (clause 3, article 25 of the Tax Code of the Russian Federation).

The composition of intangible assets does not include: intellectual and business qualities of personnel, their qualifications; organizational expenses associated with the formation of a legal entity.

Intangible assets are divided into the following groups:

• objects of intellectual property;
• business reputation of the organization.

When creating on your own (legal entity):

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

2) Dt 04 Kt 08 - for the initial cost upon acceptance for accounting

From the founders on account of the contribution to the authorized capital:

1) Dt 08 Kt 75/1 - at the contractual cost;

2) Dt 04 Kt 08 - for the initial cost.

Received free of charge (under a donation agreement):

1) Dt 08 Kt 98/2 - for the current market value;

2) Dt 04 Kt 08 - for the initial cost;

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

The cost of intangible assets received free of charge from other enterprises is included in the other income of the recipient organization in the amount of the monthly accrued depreciation amount and is subject to income tax.

Receipt of intangible assets for joint activities:

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

Receipt of intangible assets upon receipt of property in trust management:

Dt 04 Kt 79 - for the agreed price.

According to Art. 159 tax code RF, the initial cost of intangible assets created for their own needs is subject to VAT. VAT amounts paid to resource providers that were used to create intangible assets are subject to reimbursement from the budget.

From January 1, 2009, in tax accounting, intangible assets are included in the appropriate depreciation groups depending on the useful life, similarly to fixed assets (clause 5, article 258).

Intangible assets included in the eighth to tenth depreciation groups can only be depreciated using the straight-line method.

With the straight-line method, the amount of depreciation of intangible assets per month is determined as the product of its initial cost and the depreciation rate.

The depreciation rate is determined by the formula:

N = 1 / n × 100%,

where n is the useful life in months.

With the non-linear method, the amount of monthly depreciation is determined by the formula:

A \u003d B × N / 100%,

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

The amount of depreciation of intangible assets accrued in the accounting and tax records, may match. This is possible if:

• in accounting and tax accounting, depreciation is charged using the straight-line method;
• the asset in both cases has the same initial cost and useful life.

Then the amount of depreciation reflected in the credit of account 05 "Depreciation of intangible assets" can be transferred to tax accounting and used when calculating income tax.

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

Depreciation is not charged on intangible assets worth less than 40,000 rubles. per unit purchased from January 1, 2011. If the object was put into operation in December 2010 and its cost is 20,000 rubles, then it will be recognized as depreciable, i.e. from January 2011, depreciation will be charged on it (Federal Law of July 27 .2010 No. 229-FZ “On Amendments to Part I and Part II of the Tax Code of the Russian Federation”).

Accounting for the disposal of intangible assets

The cost of intangible assets that are retired or are not able to bring economic benefits in the future are subject to write-off from accounting. Intangible assets may be disposed of for the following reasons:

• termination of the organization's right to the result of intellectual activity or means of individualization;
• transfer (sale) under an agreement on the alienation of the exclusive right to the result of intellectual property;
• transfer of the exclusive right to other persons without an agreement;
• termination of use due to obsolescence;
• transfer under an exchange agreement, donation;
• making a contribution to the account under a joint activity agreement;
• transfer as a contribution to the authorized capital of other organizations;
• upon transfer to trust management, etc. The basis for writing off are acts of transfer,

  write-off acts, minutes of the meeting of shareholders, etc.

Accounting for the disposal of intangible assets is kept on the active-passive account 91 “Other income and expenses”.

The debit of account 91 reflects:

1. Residual value of intangible assets:

Dt 91 Kt 04;

2. Costs associated with the disposal of intangible assets:

Dt 91 Kt 70, 71, 69;

3. The amount of VAT on sold intangible assets:

Dt 91 Kt 68.

The credit of account 91 reflects the proceeds from the sale of intangible assets at contractual prices, including VAT:

Dt 62 Kt 91.

On account 91 "Other income and expenses" determine financial results from writing off intangible assets by comparing turnovers. If the debit turnover is greater than the credit turnover (debit balance), we get a loss that will be written off to account 99 “Profit and Loss” by posting:

Dt 99 Kt 91.

If the loan turnover is greater than the debit turnover (credit balance), we get a profit that will be debited to account 99 by posting:

Dt 91 Kt 99. For any reason of disposal, the write-off of an intangible asset from the balance sheet is reflected in the entries:

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

Typical postings for the disposal of intangible assets

Content of operations	Debit	Credit
Sale of intangible assets
1. Reflected the contractual value of the sold intangible assets (including VAT)	62	91
2. Reflected the amount of VAT to be received from the buyer	91	68
3. Receipt of payment from the buyer	51	62
4. Reflected the amount of expenses associated with the sale of intangible assets	91	76.71, etc.
5. Written off the amount of accrued depreciation	05	04
6. Written off residual value of intangible assets	91	04
7. The financial result is reflected: profit, loss	91 99	99 91
Free transfer of NMA
1. Written off the amount of accrued depreciation	05	04
2. Residual value written off	91	04
3. Reflected the amount of VAT payable by the transferring party	91	68
4. The amount of expenses associated with a gratuitous transfer (excluding VAT) is reflected	91	76, 60, etc.
5. VAT paid to suppliers on expenses associated with the gratuitous transfer of intangible assets is written off	91	19
6. Reflected loss from gratuitous transfer	99	91/9
Transfer of intangible assets as a contribution to the authorized capital of another organization
1. Written off residual value of intangible assets	91	04
2. Written off the amount of accrued depreciation	05	04
3. Reflected the transfer of intangible assets as a contribution to the authorized capital of another organization at an agreed cost	58	91
4. The difference between the residual value of intangible assets and the depreciation of the contribution is reflected	99 91	91 99

Intangible assets in the context of the transition to market economy are an integral factor in economic activity that generates income for the enterprise intangible assets (from the Latin tangere - touch, touch).

In accordance with IFRS No. 38 "Intangible Assets" dated 07/01/1999, intangible or intangible assets are assets that are assets that do not have a physical or in-kind form, but they bring to the enterprise additional income During a long time. Therefore, intangible assets such as goodwill, trademarks, patents and other assets acquired by an entity at a measurable cost are included in the entity's funds. Accounting for tangible and intangible assets has a significant similarity. However, in accounting for intangible assets, difficulties arise, they consist in identification, estimation of useful life, in particular, the lack of physical content makes it difficult to estimate the period of service life, which becomes difficult to determine.

There are intangible assets that can be identified separately from other assets of the enterprise. For example: patents, trademarks and franchises. In turn, other intangible assets cannot be identified separately, but on the contrary, their value is derived from their interaction with other assets of the firm. This can be seen in the example of goodwill, which is based on the trust of customers or on the skill level of employees.

An intangible asset can be identified if it can be rented, exchanged, sold, or if it is possible to determine and attribute the expected future economic benefits directly to this asset.

The expected economic benefits associated directly with this intangible asset can be justified if:

• 1) the role of the intangible asset will be determined in increasing future economic benefits;
• 2) there is an intention and ability to use this asset in the enterprise, this ability and intention must be demonstrated by feasibility studies, business plans;
• 3) the enterprise has adequate technical, financial and other resources that allow it to receive the expected future economic benefits, for example: there are agreements with credit institutions, partners.

Intangible assets, according to the principle of cost at acquisition, should be recorded at their acquisition cost. All costs incurred in connection with the acquisition of an intangible asset, including the purchase price, shipping costs and legal fees or any other costs associated with the acquisition, include the cost of the acquisition. In other words, the acquisition cost is the current market value of all payments or the asset received, whichever is the most reliably determined.

The cost recognizes the initial cost of intangible assets acquired as part of a business combination:

• 1) established by the seller on the basis of the last sale and purchase transaction of an intangible asset of a similar type, if prior to the date of the transaction, the economic conditions that existed at the time of the last sale and purchase transaction of this type of intangible assets have not changed.
• 2) realization on the date of the transaction, which is reliable only if there is an active market for this type of intangible assets;

In a business combination, the acquirer recognizes all intangible items that, at the date of the transaction, meet the recognition criteria for intangible assets and meet the definition, even if they are not recognized as intangible assets in financial reporting the acquired enterprise.

If there is no active market for an intangible asset acquired as part of a business combination, that is if its value cannot be measured reliably, the asset is not recognized as a separate intangible asset but included in goodwill.

When acquiring an intangible asset on credit, the consideration paid for the loan is not included in its initial cost and is charged to expenses of the period.

When acquiring an intangible asset from the state free of charge or for face value or acquired through a government subsidy, the cost is recognized at realizable value, which is reliable if it is determined taking into account the active market for this type of intangible asset.

It can be difficult to assess whether an internally generated intangible asset qualifies for recognition. Often difficult:

• 1) In some cases, the cost of an internally generated intangible asset cannot be distinguished from the cost of maintaining or enhancing an internally generated goodwill or conducting day-to-day operations, so it is difficult to reliably determine the cost of an asset.
• 2) determine whether and the time of occurrence of an identifiable asset that will generate probable future economic benefits;

At the amount of actually direct costs and overhead costs that can be reasonably allocated to the preparation and creation of an asset for its intended use, incurred from the moment the intangible item meets the definition and recognition criteria of intangible assets, the initial cost of the intangible asset created by the enterprise.

To determine whether an internally generated intangible asset qualifies for recognition, an entity classifies the creation of the asset into:

• 1) research phase;
• 2) development phase;

Research is planned, original research carried out in order to obtain new scientific and technical knowledge, which, in the future, may be useful in the development of new products and services. Research is applied, aimed at obtaining a certain practical result, and basic, not initially focused on obtaining any practical results.

The application of research results or existing knowledge and experience to the production of new or qualitatively improved materials, products, devices, technologies, systems or services before their commercial production or use is called development.

An intangible asset arising from development or from the development phase of an internal project can only be recognized when the entity can demonstrate that:

• 1) to be available for use or sale the technical feasibility of completing the intangible asset;
• 2) their desire to complete the intangible asset and use it for its intended purpose or sell it;
• 3) a plan for how the intangible asset will generate probable future economic benefits. And also, for the results of an intangible asset or the intangible asset itself or, if it is intended to be used internally, the usefulness of the intangible asset, the company must demonstrate the existence of a market;
• 4) the availability of sufficient financial, technical, and other resources to use or sell the intangible asset and to complete development;
• 5) during its development, the ability to reliably estimate the costs related to the intangible asset.

Intangible assets are divided according to the industries of their use. One of these industries is manufacturing. In production, as a rule, such types of assets are used as a license agreement for software used on high-tech machines under the control of programs, organizational expenses, know-how, industrial designs, in any way related to production. An agreement to transfer rights to use licenses is called a license agreement. Know-how, trademark license agreements, may involve the transfer of a patent license. "Know-how" - information of a technical, service or commercial nature of an organizational nature that has actual or potential commercial value due to its unknown to third parties. This information is not freely available legally, and the owner of the information takes steps to protect its confidentiality. Unlike other objects of industrial property, "know-how" is not subject to registration, but is protected by a ban on its disclosure to persons who have access to this information. Under the know-how transfer agreement, the know-how itself is transferred, and not the right to use it. Mandatory elements of the know-how transfer agreement are a description of all features of the transferred object, measures to protect confidentiality and assistance in the practical feasibility of the know-how. The complex transfer of several patents and related new developments, as well as a growing number of licensing agreements for the use of "know-how" without patents for invention. The license agreements of the last two types provide, in addition to the transfer of technical knowledge, the provision by the licensor, the owner of the patent, of related engineering services for the organization of licensed production, as well as the corresponding supply of equipment, raw materials, and individual components.

License agreements vary. The presence or absence of the obligation of the licensor to provide the licensee with information about new improvements in licensed equipment during the term of the agreement. Depending on whether they allow the export of licensed products, completely exclude it or partially restrict it. By the method of technology transfer, when a license is granted independently or simultaneously with the conclusion of a contract for the construction of an object, the provision of engineering services, the supply of complete equipment. Inventions are subject to legal protection if they are new, have an inventive step and are industrially applicable or are known devices, methods, substances, but have a new application. For an invention, a patent is issued for up to 20 years and the priority of the invention, authorship, as well as the exclusive right to use it are certified. A distinctive feature of the patentability of an industrial design is its novelty, originality and industrial applicability. A patent for an industrial design is issued for a period of up to 10 years and may be extended for another period of up to 5 years. Structural implementation of the component parts is a utility model. The distinguishing features of the utility model are novelty and industrial applicability. Legal protection of a utility model is carried out in the presence of a certificate issued by the patent department for a period of up to 10 years and extended at the request of the patent owner for an additional period of up to 3 years.

Assets related to commercial activities are the next type of intangible assets by industry of use. This type of asset includes trademarks, appellations of origin.

The business reputation of an enterprise is associated with a trade name, which is the commercial name of the enterprise. Under this name, the entrepreneur bears legal responsibility and exercises his rights and obligations, makes transactions and other legal actions, advertises and sells his products under this name. Having become popular with the consumer and trusted by a business partner, the brand name brings the entrepreneur not only a lot of dividends, but also well-deserved respect in society and recognition of his merits. When using a company name, an essential information function is also performed, since data on the ownership, type and organizational form of the enterprise are brought to the attention of third parties. The service mark and trademark, which mark the goods produced and the services provided, are an active link between the manufacturer and the consumer, acting as a silent seller. Along with distinctive features, popular trademarks give the consumer a certain idea of ​​product quality. Advertising of manufactured products is one of the important functions of a trademark, since a trademark that has won the trust of consumers contributes to the promotion of any product marked with this sign. It is also known that on the world market the price of a product with a trademark is on average 15-20% higher than that of goods without a trademark. And of course, a trademark is used in the fight against unfair competition and serves to protect products on the market. Similarly, similar functions are performed by such a means of designating products as the name of the place of origin of goods. Along with them, the designation of a product by the name of its place of origin acts as a guarantee of the presence in the product of special unique properties due to the place of its production. Another type of intangible asset is a right-of-use asset. These include rights to inventions, rights to use land, copyrights, licenses associated with the rights to use natural resources.

The rights to use natural resources constitute the right to use a land plot, subsoil, for example, to extract minerals and the right to geological and other information about the subsoil.

Other types of intangible assets include: goodwill, intellectual property and other intangible assets.

Several types of use rights include intellectual property. The content of the work is protected by patent law. For the protection of inventions, industrial designs, utility models, trade names, service marks, trademarks, it is necessary to register them according to the established procedure with the relevant authorities. The list of objects protected by patent law is exhaustive.

Registration of copyrighted items is not required. The author is obliged to express his work in any objective form that allows to reproduce the specified object. The list of objects regulated by copyright is approximate and can be expanded by creating new works.

Introduction

In an open market economy, everything that can generate income is involved in the economic turnover. Ultimately, this approach contributes to an increase in the efficiency of social production. Such objects of accounting include the so-called intangible, "intangible" assets. Among the segments of the developed market, they are an integral part of the market for goods and services. Intangible assets are widely used and their share is very significant in the composition of the property of individual firms.

The emerging practice of working with this type of property is currently facing a different interpretation in the economic literature of the very concept, the essence of the subject.

Intangible assets can wear out over time. There are several ways to calculate depreciation of intangible assets.

Accounting for intangible assets and their depreciation is carried out on accounting accounts, which are very different in their structure.

1 Intangible assets

1.1 The concept of intangible assets

Intangible assets are understood as objects of long-term use (over 1 year) that do not have a material content, but have a valuation and generate income. As mentioned earlier, intangible assets also include some types of intellectual property (exclusive right to the results of intellectual activity).

Intellectual property objects can be divided into 2 types: regulated by patent law and regulated by copyright.

Patent law protects the content of a work. In order to protect inventions, utility models, industrial designs, trade names, trademarks, service marks, they must be registered in accordance with the established procedure with the relevant authorities. The list of objects protected by patent law is exhaustive.

Copyright subject registration is not required. The author is obliged to express his work in any objective form that allows to reproduce the specified object. The list of objects regulated by copyright is approximate and can be expanded by creating new works.

1.2 Valuation of intangible assets

Intangible assets are accepted for accounting at their original cost.

The initial cost of intangible assets acquired for a fee is determined as the sum of all actual acquisition costs, excluding value added tax and other refundable taxes (except as otherwise provided by the legislation of the Russian Federation).

Based on requirements federal law"On Accounting" and the Regulations on Accounting and Accounting in the Russian Federation, the actual costs for the acquisition of intangible assets are:

In case of purchase for a fee:

Amounts paid in accordance with the contract of assignment (acquisition) of rights to the right holder (seller);

Amounts paid to organizations for information and consulting services related to the acquisition of intangible assets;

Registration fees, customs duties, patent fees and other similar payments made in connection with the assignment (acquisition) of the exclusive rights of the right holder;

Non-refundable taxes paid in connection with the acquisition of an object of intangible assets;

Remuneration paid to an intermediary organization through which an object of intangible assets was acquired;

Other expenses directly related to the acquisition of intangible assets.

When paying for the acquired intangible assets, if the terms of the contract provide for a deferral or installment payment, the actual costs are accepted to accounting V full amount accounts payable, that is, taking into account interest for deferral or installment payment.

When acquiring intangible assets, additional costs may arise to bring them into a condition in which they are suitable for use for the intended purposes. Such expenses may be the amounts of payment of employees employed by this, the corresponding deductions for social insurance and security, material and other expenses. Additional expenses increase the initial cost of intangible assets.

In case of creation of intangible assets directly by the organization (enterprise)

Exclusive right to the results of intellectual activity obtained in the order of performance official duties or on a specific assignment of the employer, belongs to the employing organization;

The exclusive right to the results of intellectual activity obtained by the author (authors) under an agreement with a customer who is not an employer belongs to the customer organization;

A certificate for a trademark or for the right to use the appellation of origin of goods is issued in the name of the organization.

The initial cost of intangible assets contributed as a contribution to the authorized capital of the organization is determined based on their monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

Posting of intangible assets received by the organization under a donation agreement and in other cases of gratuitous receipt is carried out at market value as of the date of acceptance for accounting. This is reflected in the debit of account 08 "Investments in non-current assets" and the credit of account 98 "Deferred income", and then in the debit of account 04 "Intangible assets" and the credit of account 08 "Investments in non-current assets"

The initial cost of intangible assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the cost of goods (values) transferred or to be transferred by the organization. The cost of goods transferred or to be transferred by the organization is established based on the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the value of the values ​​received or to be received by the organization under such contracts, the value of the intangible assets received by the organization is determined based on the price at which similar intangible assets are acquired in comparable circumstances.

The cost of intangible assets, at which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

Valuation of intangible assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate of the Bank of Russia, effective on the date of acquisition by the organization of objects by right of ownership, economic management, operational management.

Legal entities may own any property (with the exception of certain types in accordance with the legislation of the Russian Federation), in any quantity and value. Commercial and non-profit organizations, except for state and municipal enterprises, as well as institutions financed by the owner, are the owners of property transferred to them as contributions (contributions) by their founders (participants, members), as well as property acquired by these legal entities on other grounds.

The state or municipal unitary enterprise, which owns the property on the right of economic management, owns, uses and disposes of this property within the limits.

An enterprise is not entitled to sell real estate belonging to it under the right of economic management, lease it, pledge it, make a contribution to the authorized (reserve) capital of economic companies and partnerships, or otherwise dispose of this property without the consent of the owner.

Therefore, intangible assets should, regardless of the method of acquisition and ownership, be used according to their intended purpose, and bring economic benefits to the organization.

1.3 Forms of primary accounting documents

Accounting for intangible assets is carried out on the basis of primary documents, similar to documents for accounting for fixed assets (acceptance certificate for intangible assets, inventory card for accounting for intangible assets, etc.). Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a (as amended and supplemented on January 21, 2003) “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction "contains one unified form of the primary document for accounting for intangible assets - "Intangible Asset Accounting Card". Organizations can independently develop forms of relevant primary documents. The basis for drawing up an act of acceptance are documents describing intangible assets, such as, for example, documents confirming the rights of use.

In accordance with the characteristics of intangible assets, the documents on their receipt and disposal should contain their characteristics, indicate the procedure and period of use, initial cost, depreciation rate, date of commissioning and decommissioning, and some other details.

1.4 Receipt of intangible assets

The main types of receipts of intangible assets are:

Acquisition;

Creation on its own or with the involvement of third-party performers on a contractual basis;

Acquisition on exchange terms;

Receipt on account of the contribution to the authorized capital of the organization;

free admission;

Receipt of intangible assets for joint activities.

Expenses for the acquisition and creation of intangible assets are related to long-term investments and are reflected in the debit of account 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets” from the credit of settlement, material and other accounts. After registration of acquired or created intangible assets, they are reflected in the debit of account 04 "Intangible assets" from the credit of account 08.

The receipt of intangible assets by way of barter (exchange) is also initially reflected on account 08 in correspondence with the credit of account 60 "Settlements with suppliers and contractors" or 76 "Settlements with various debtors and creditors" with subsequent reflection on the debit of account 04 from the credit of account 08. Property objects transferred by way of barter are debited from the credit of the corresponding accounts (01, 10, 40, etc.) to the debit of account 91 “Other income and expenses”.

Intangible assets contributed by the founders or participants on account of their contributions to the authorized capital of the organization (at an agreed value) are reflected in the debit of account 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets” in correspondence with the credit of account 75 “Settlements with founders." Then posting debit 04 and credit 08 is reflected.

Acceptance for accounting of intangible assets received from other organizations free of charge is initially reflected in the debit of account 08 and the credit of account 98 “Deferred income”, then at the time of commissioning, an entry is made in debit 04 and credit 08

1.5 Account 04 Intangible assets. Characteristics, correspondence on debit and credit.

According to PBU 14/2007 "Accounting for intangible assets", objects are recognized as intangible assets if the following recognition criteria are met:

1. the object is able to bring the organization future economic benefits(i.e. the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization);

2. organization is entitled to receive economic benefits that this object is able to bring in the future (i.e. the organization has documents confirming the existence of the asset and the organization's right to it), and also exists control over the object (there are restrictions on the access of other persons to economic benefits);

3. the possibility of separating or separating (identifying) an object from other assets;

4. The object is intended to be used for a long time (more than 12 months or a normal operating cycle)

5. the organization does not intend to sell the object (within 12 months or a normal operating cycle)

6. the actual (initial) value of the object can be reliably determined;

7. the object's lack of a material form.

1. works of science, literature and art;

2. programs for electronic computers;

3. inventions;

4. utility models;

5. selection achievements;

6. production secrets (know-how);

7. trademarks and service marks.

8. business reputation of an organization - the difference between the purchase price of an enterprise as a single property and economic complex and the value of its net assets.
The difference can be either positive or negative. Goodwill is treated as a separate inventory item and amortized over 20 years on a straight-line basis. Negative - in full, include the financial result of the period as part of other income.

Expenses associated with the formation of a legal entity (organizational expenses), intellectual and business qualities of the organization's personnel are not intangible assets.

By general rule Account 04 records only those intangible assets for which the company has exclusive rights. However, there is an exception for complex objects, which follows from PBU 14/2007. That is, complex objects for which the company has both exclusive and non-exclusive rights, in accordance with Art. 1240 of the Civil Code of the Russian Federation can be taken into account on account 04. Which complex objects are classified as intangible assets, the organization decides on its own. In this case, the criteria must be fixed in the order on accounting policies.

Intangible assets include:

• exclusive rights of the patent owner to inventions, industrial designs, utility models and selection achievements;
• exclusive copyright for computer programs and databases;
• exclusive rights of the owner to the trademark and service mark, appellation of origin of goods;
• property right of the author or other copyright holder on the topology of integrated circuits;
• business reputation of the organization, as well as organizational expenses, which, in accordance with the constituent documents, are recognized as a contribution to the authorized (share) capital of the organization.

The following types of intangible assets can be distinguished:

• objects of intellectual property;
• deferred costs;
• business reputation of the organization.

Intellectual property objects can be divided into two types: regulated by patent law and regulated by copyright.

The objects regulated by patent law (objects of industrial property) include:

• the invention, if it is new, involves an inventive step and is industrially applicable;
• industrial design - an artistic and design solution for a product that determines its appearance;
• useful model;
• trademark and service mark - designations that make it possible to distinguish, respectively, homogeneous goods and services of different legal entities and individuals;
• company name - the individual name of a legal entity.

• computer program - an objective form of a set of data and commands intended for the operation of computers and other computer devices;
• database - an objective form of presentation and organization of a set of data (articles, calculations, etc.), systematized for the purpose of finding and processing these data;
• topology of integrated circuits - a spatially geometric arrangement of a set of elements of an integrated circuit and the connections between them fixed on a material carrier.

Deferred costs - organizational expenses

Organizational expenses consist of the costs of paying for consultants' services, preparation of documentation, registration fees and other expenses of the organization during the period of its creation until the moment of registration. Organizational expenses included in intangible assets include expenses associated with the formation of a legal entity and recognized in accordance with the constituent documents as a contribution of participants (founders) to the authorized capital.

The expenses of the organization associated with the need to re-register the constituent and other documents (expansion of the organization, changing the types of activities, submission of samples of signatures of officials, etc.), the production of new stamps, seals, etc., are included in the general business expenses of the organization. Organizations that change their organizational and legal form, these expenses are made at the expense of the profit remaining at their disposal.

The business reputation of an organization is the difference between the value of a company as a single integral property and financial complex with a certain reputation and the book value of the property of this company. In accounting, business reputation is reflected only when making purchase and sale transactions of an enterprise. In this case, business reputation can be positive or negative.

A positive business reputation should be viewed as a premium paid by the buyer to secure the future potential profitability of the acquired business. This means that the funds spent on the acquisition of goodwill will bring economic benefits in the future.

Negative goodwill should be viewed as a price discount given to the buyer due to the company's lack of stable customers, marketing and sales skills, business connections, management experience, etc.

A feature of tangible assets is their objectivity, that is, the possibility of transfer to other users. In this regard, the business qualities and reputation of employees or managers of the enterprise do not belong to intangible assets, since they cannot be transferred to other persons.

The accountant should pay attention to the fact that, in contrast to the procedure in force until 2001, PBU 14/2000 classifies as intangible assets only exclusive copyright, as well as the exclusive rights of the patent owner and owner.

In addition, one or another object can be attributed to intangible assets (hereinafter referred to as intangible assets) only if the following conditions are simultaneously met:

• the intangible asset object must be used by the enterprise for more than 12 months for production purposes or for management needs;
• the object of intangible assets does not have a material structure, but at the same time it is necessary that this object can be identified. Those. the enterprise must have documents confirming the existence of the asset itself and the exclusive right to the results of intellectual activity (patents, certificates, etc.);
• no intention of the organization to resell in the future;
• the use of an intangible asset should bring profit to the enterprise.

29. Intangible assets: concept, classification, evaluation.
Norm. base: 1. Regulations on the maintenance of bu and bo (approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n) 2), Chart of accounts for the financial management of the activities of the organization and Instructions for its use (approved by order of the Ministry of Finance RF of 31. 10.2000 No. 94 n, 3 PBU 14/2000 "Accounting for intangible assets" (approved by order of the Ministry of Finance of the Russian Federation of October 16, 2000 N 91n).
When accepting assets as non-material assets, one-time fulfillment of the following conditions is necessary: ​​a) the absence of a mat-thing (physical) structure; b) the possibility of identification (separation, separation) by an organization from other property; c) use in the production of products, in the production or provision of services, or for the management of the needs of the organization; d) use in tech. long time, i.e. useful term. use, will continue over 12 months. or a normal operating cycle if it exceeds 12 months; e) the organization does not presuppose the subsequent resale of this property; e) the ability to bring org-tion eq. benefits (income) in the future; g) the presence of proper formal documents confirming the existence of the asset itself and the exclusionary right of the organization to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).