- these are materials that have no real or physical fitness and which are used in production work, when performing any services, and so on. In this article we will look at the purchase of intangible assets and their entry into the enterprise.

An intangible asset can be received by an enterprise only in the following cases:

1. In case of purchase.
2. If you create it yourself or with the help of additional services.
3. In case of entry into the authorized capital.
4. In case of free receipt.

Postings for the purchase of an intangible asset

When assets arrive at an enterprise, they are accounted for at actual cost. Fixed assets are included in the same way. This price includes the exclusive rights to the intangible asset, as well as its presence in the contract or patent, other documents and all attached costs.

These costs may include duties, some taxes, some services (consultations), customs fees and services from other organizations. These costs do not include VAT. VAT is calculated from the total cost of expenses and reimbursed from the budget.

In the process of introducing accounting for intangible assets, a special account 04 was allocated, which is called “Intangible assets”. The debit of this account provides data on the receipt of an object, and the credit, on the contrary, provides data on the write-off of objects.

Before intangible assets enter account 04, they go through the debit account 08, which reads “Investment in non-current assets”. To do this, in account 08 you need to open a special sub-account “Purchase intangible assets».

Example of acquiring intangible assets

Following the agreement, the enterprise receives its exclusive right to the product mark. The contract indicates the cost of 500,000 rubles, if you add VAT it turns out to be 590,000 rubles. In order to register the agreement, we paid a fee of 12 tr. A fee of 2 thousand rubles was also paid for the fact that changes were made to the register of trademarks. How should the HMA acquisition transactions be entered into in this case?

Intangible assets: example of acquisition transactions

Debit	Credit	Description	Sum
		Payment for the exclusive right to a trademark	590 000
		The cost of the exclusive right to a trademark excluding VAT	500 000
		VAT cost for the purchase of an exclusive right	90 000
		VAT for deduction	90 000
		Payment of the fee for registration of the contract	12 000

Intangible assets in accounting are property objects of a company that are subject to accounting. And, although this property does not have a physical embodied form, it often significantly influences the company’s activities, bringing it tangible benefits. The use of these assets makes it possible to optimize production processes, improve technologies and create a firm reputation in the market. Therefore, intangible assets are considered as an accounting object and are reflected in the balance sheet, being full-fledged positions of non-current assets.

Accounting for intangible assets

Intangible assets in accounting are objects of intellectual property, computer programs, inventions, trade secrets, patents, property and copyright rights, trademarks and brands. Accounting for these assets is carried out by analogy with fixed assets. Their value expression is recorded in the debit of account 04 “Intangible assets”; upon receipt of such property, an accounting card for the intangible assets object is issued, and an act of acceptance and transfer of property is drawn up for its commissioning. Like fixed assets, intangible assets are subject to wear and tear and wear is reflected by the accumulation of settlement amounts on the account loan. 05 “Depreciation of intangible assets”.

Intangible assets are taken into account accounting according to the criterion of the effectiveness of their use in production process, which means the direct utility of the asset to the firm. Based on this factor, a commission approved by the company’s management determines the expected benefit from using the intangible asset and the timing of its productive work.

The accounting unit for intangible assets is a separate intangible asset. Those. For each object, the commission draws up a protocol, creates a card indicating the characteristics, cost, PPI and depreciation rate. All changes, for example, internal movements, sales, reconstruction, are reflected in this accounting document.

Postings for intangible assets in accounting

An intangible asset can be created or acquired by a firm. The initial cost of an object is formed by the price of the object itself, the costs of its registration, various duties, and other acquisition costs. Accounting for intangible assets is carried out by recording transactions:

• Dt 62, 76 Kt 51 – purchase amount (including VAT);
• Dt 08 Kt 62, 76 – the total cost of the asset is collected, such as: capital investments in the intangible assets themselves, purchase costs, etc.;
• Dt 19 Kt 62.76 – VAT on the purchased object;
• Dt 68 Kt 19 – VAT deductible;
• Dt 04 Kt 08 – commissioning of intangible assets;

Wear Reflection:

• using the account 05
  • Dt 20, 23, 44 Kt 05 - for the amount of the calculated wear rate for intangible assets used in the company;
  • Dt 91 Kt 05 - for an asset used by the lessee.
• without using counting 05
  • Dt 20, 23, 44 Kt 04

The disposal of intangible assets that have exhausted their service life, sold or transferred free of charge is reflected in the account. 91. The transactions when writing off intangible assets with the remaining unamortized cost are as follows:

• Dt 05 Kt 04 – for the amount of wear;
• Dt 91 Kt 04 – for the amount of residual value;
• Dt 99 Kt 91 – reflection of loss from disposal.

Postings when selling intangible assets:

• Dt 05 Kt 04 – depreciation written off;
• Dt 91 Kt 04 – residual value is reflected;
• Dt 62 Kt 91 – invoice for the amount of the sales agreement;
• Dt 91 Kt 68 – VAT on the agreement amount;
• Dt 51 Kt 62 – receipt of revenue to the account.

Intangible assets: accounting and tax accounting

Accounting for intangible assets for tax purposes is somewhat different. This is due to accounting regulation normative act PBU 14/2007, tax accounting– Articles 258 and 259 of the Tax Code of the Russian Federation. The differences appear:

• In the assessment of an intangible asset. Tax authorities have established restrictions in determining the value of an object when accepted for accounting. Tax accounting of intangible assets does not accept the inclusion in the price of an asset of registration payments for rights to real estate, which are taken into account in the costs of taxes and amount differences that arose when paying for the asset;
• In determining the useful life (SPI) and, accordingly, writing off depreciation. In accounting, the criterion for determining SPI is the expected period effective use the object and the company’s receipt of benefits from its use, in tax - the validity period of the certificate or patent, or specified in the agreement;
• In the depreciation method. In accounting, methods are used: linear, reducing balance, and writing off the cost of intangible assets in proportion to the cost of the released product. In tax accounting there are linear and nonlinear methods.

Despite the listed differences, companies prefer to evaluate intangible assets in the same way and establish identical private property information, which is not always relevant, but is convenient for financial workers.

Due to the lack of forms of primary accounting documentation for accounting for the movement of intangible assets, an organization can independently develop them.

Regardless of the direction of receipt of intangible assets, it is recommended to use primary documents similar to the documents used in accounting for fixed assets:

1. in accordance with the Regulations on accounting for long-term investments, approved by letter of the Ministry of Finance of Russia dated December 30, 1993 No. 160, clause 5.2.4, intangible assets are accepted for accounting on the basis of an acceptance certificate;

2. primary documents developed within the organization itself in accordance with the provisions of Art. 9 "Primary accounting documents» Federal Law“On Accounting” No. 129 FZ and approved by the Order of the head in accounting policy:

• act of acceptance (capitalization) of intangible assets;
• act of acceptance and transfer of intangible assets, etc.

In these documents, the mandatory details characterizing the object of intangible assets must be its initial cost, the amount of accrued depreciation, useful life, inventory number, data of the security document (patent, certificate, agreement on the alienation of the exclusive right to an object of intellectual property, etc.).

When intangible assets are disposed of and written off from the balance sheet, an act for writing off the intangible asset is drawn up, similar to an act for writing off fixed assets.

The accounting unit for intangible assets is an inventory item. For each object of intangible assets, an Intangible Asset Accounting Card is opened (form No. NMA-1), approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a, which is a register analytical accounting. On front side cards indicate the full name and purpose of the object, initial cost, useful life, rate and amount of accrued depreciation, date of registration, method of acquisition, registration document and basic information on disposal of the object (number and date of the document, reason for disposal, amount of proceeds from implementation). The reverse side of the card contains the characteristics of the intangible asset.

Synthetic accounting of intangible assets is carried out on accounts 04 “Intangible assets”, 05 “Amortization of intangible assets”. Account 04 “Intangible assets” is the main, active one, intended to obtain information about the presence and movement of intangible assets owned by the organization as property rights. Accounting for intangible assets in account 04 “Intangible assets” is carried out at their actual (initial) cost.

Account 05 “Amortization of intangible assets” is regulating, passive, and reflects accumulated depreciation.

Expenses for the acquisition and creation of intangible assets are included in long-term investments and are reflected in debit 08 “Investments in non-current assets”. Account 08 “Investments in non-current assets” is a calculation account, intended to form the actual (initial) cost by grouping all expenses associated with the acquisition (creation) of an intangible asset.

After accounting for acquired or created intangible assets, they are written off from the credit of this account to the debit of account 04 “Intangible assets” (D 04 K 08).

Reflection of facts in accounts economic activity associated with the receipt of intangible assets depends on the direction of their acquisition. Intangible assets can enter an organization through:

• acquisitions for a fee (capital investments);
• receipts on account of deposits in authorized capital from the founders;
• under a gift agreement;
• under a barter agreement;
• under a simple partnership agreement;

Correspondence of invoices for accounting for the receipt of intangible assets from suppliers by granting the right of use from the licensor (right holder).

				Amount, rub.
	Suppliers' invoices for the received intangible asset were accepted: For the purchase price (excluding VAT) - for the amount VAT (18%)
	Invoices of intermediary organizations and consulting firms were accepted for services for the acquisition of an intangible asset: - for the purchase price (excluding VAT) - for the amount of VAT (18%)
	Suppliers and consultants' invoices paid
	The object of intangible assets is accepted for accounting at the actual (initial) cost
	VAT is accepted for deduction

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 also reflected through account 08 “Investments in non-current assets”.

The following accounting entries are made for the value of intangible assets received as a contribution to the authorized capital: Debit 08 “Investments in non-current assets” Credit 75 “Settlements with founders”. Debit 04 “Intangible assets” Credit 08 “Investments in non-current assets”. Intangible assets received free of charge under a gift agreement are credited to account 08 “Investments in non-current assets” from the credit of account 98 “Deferred income”, subaccount 98-2 “Gratuitous receipts”. From account 08, the actual (initial) cost of intangible assets is written off to account 04 “Intangible assets”. The cost of gratuitously received intangible assets, recorded in subaccount 98-2, is subsequently written off monthly in the amount of accrued depreciation charges to the credit of account 91 “Other income and expenses” and is recognized as income of the reporting period.

Correspondence of accounts for accounting for the receipt of intangible assets free of charge (under a gift agreement)

				Amount, rub.
	On the market value of received intangible assets
	To the actual (initial) cost of objects accepted on the balance sheet
	Deferred income is recognized as income of the reporting period from the next month, in the amount of accrued depreciation (useful life 10 years)

For intangible assets received free of charge, taxable profit increases by the value of the received assets, but not lower than their residual value recorded by the transferring organization.

The receipt of intangible assets under an exchange agreement is also initially reflected on account 08 “Investments in non-current assets” from the credit of account 60 “Settlements with suppliers and contractors” or 76 “Settlements with various debtors and creditors” with subsequent capitalization on the debit of account 04 “Intangible assets” from the credit of account 08 “Investments in non-current assets”. Objects of property transferred by way of exchange are written off from the credit of the corresponding property accounting accounts to the debit of the sales accounts (90 “Sales”, 91 “Other income and expenses”).

The receipt of intangible assets under a simple partnership agreement into joint activities is reflected in the organization conducting common affairs accounting entry D 04 K 80 “Deposits of partners at an agreed value.”

Intangible assets received for use, in accordance with clause 39 of PBU 14/2007, are accounted for by the user (licensee) on an off-balance sheet account in an assessment determined based on the amount of remuneration established in the agreement. Payments for the granted right in the form of a fixed one-time payment are reflected in the licensee's accounting as deferred expenses (D 97 K 76) and are subject to write-off during the term of the agreement as expenses of the reporting period (D 26, 25 K 97).

Periodic payments paid from the bank's current account reflect D 76 K 51.

Accounting for receipt of intangible assets

Synthetic accounting of intangible assets is maintained in accounts: 04 “Intangible assets”, 05 “Depreciation of intangible assets”, 19 “Value added tax on acquired assets”, subaccount 19-2 “VAT on acquired intangible assets”, 91 “Other income and expenses "

Account 04 “Intangible assets” - active, designed to summarize information about the presence and movement of intangible assets that are owned by the organization. Analytical accounting for account 04 is carried out by type and individual objects, depending on their composition.

The main document in the analytical accounting of intangible assets is intangible assets accounting card(Form No. NML-1). It is used to account for all types of intangible assets received for use in the organization. The card is opened in the accounting department for each object and filled out in one copy on the basis of documents for capitalization and movement of intangible assets. The card shows the amount of accrued depreciation on a monthly basis. In chapter " a brief description of object and intangible assets”, only the main indicators of the object are recorded.

When registering intangible assets, certificates of the right to use a particular object, patents, copyright and licensing agreements, acts of acceptance of development work are used software and other documents.

Receipt of intangible assets from external organizations reflected by the following main accounting entries:

for acquired intangible assets:

VAT on acquired intangible assets:

• K-t 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”;

expenses associated with bringing intangible assets to a state of readiness for use:

• D-08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”
• K-t 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”;

transfers for acquired intangible assets:

• D-60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”
• Book 51 “Currency accounts”, 52 “Currency accounts”, etc.;

capitalization of intangible assets:

• Account 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”;

VAT on capitalized intangible assets is charged to the budget (after payment and capitalization):

Capitalization of intangible objects produced within the organization itself, the accounting records record:

• D-08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”
• Kit 10 “Materials”, 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, 70 “Settlements with personnel for wages”, etc. - for the amount of expenses;
• Dt 04 “Intangible assets”
• Account 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets” - when transferring created objects into operation.

Capitalized intangible assets contributed by the founders as a contribution to the authorized capital or to pay for a subscription to shares:

• D-08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”
• Account 75 “Settlements with founders”, subaccount 75-1 “Settlements on contributions to the authorized (share) capital” and
• Dt 04 “Intangible assets”

Unitary state or municipal enterprise intangible assets received from the founder and accepted for accounting:

• D-08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”
• K-t 75 “Settlements with founders”, subaccount “Settlements with state and municipal bodies for allocated property” and
• Dt 04 “Intangible assets”
• Account 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”.

Intangible assets received free of charge under a gift agreement or as a subsidy from a government body are accounted for at market value on the date of acceptance for accounting:

• D-08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”
• Account 98 “Future income”, subaccount 98-2 “Gratuitous receipts”.

When transferring intangible assets into operation, the following entry is made:

• Dt 04 “Intangible assets”
• Account 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”.

Subsequently, the cost of gratuitously received assets is written off to the amount of monthly depreciation accrued (if depreciation is accrued on them) to the organization’s income with the following entry:

• Dt 98 “Future income”, subaccount 98-2 “Gratuitous receipts”;
• Account 91 “Other income and expenses”, subaccount 91-4 “Disposal of intangible assets”.

The amount of VAT accepted for deduction on debt to the budget. related to intangible assets:

• Dt 68 “Calculations for taxes and fees”
• Account 19 “VAT on acquired assets”, subaccount 19-2 “VAT on acquired intangible assets”.

Let's consider an example of recording in the accounting accounts the receipt of intangible assets under an exchange agreement. As is known, the initial cost of intangible assets received under contracts providing for the fulfillment of obligations in non-monetary means is equal to the value of the property that was transferred in exchange. The value of this property corresponds to the price at which, in comparable circumstances, the organization determines the value of similar goods. If this price cannot be established, the value of the assets received is determined based on the price at which similar intangible assets are usually purchased. The difference between the value of the intangible assets received and the values ​​transferred is reflected as non-operating income or expense.

Example. CJSC Zeus entered into an exchange agreement with CJSC Romulus. According to the agreement, Zeus CJSC supplies Romulus CJSC with 10 units. own products. In exchange, JSC Romulus transfers exclusive rights to accounting program for computers. The parties recognized this exchange as equal.

JSC "Zevs" usually sells products own production at a price of 1180 rub. (including VAT - 180 rub.) for 1 unit. Exclusive rights to a program of this type usually cost 17,700 rubles. (including VAT - 2700 rubles).

In the accounting of CJSC Zeus, this operation is reflected as follows:

• Dt 62 “Settlements with buyers and customers”
• Account 90 “Sales”, subaccount 90-1 “Revenue” - 18 thousand rubles. — revenue from the sale of products (the cost of the acquired intangible asset;
• D-08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”
• Kit 60 “Settlements with suppliers and contractors” - 10 thousand rubles. — the received object of intangible assets is capitalized at the cost of the exchanged products (180 rubles. 10 units);
• D-19 “VAT on acquired assets”, subaccount 19-2 “VAT on acquired intangible assets”
• Kit 60 “Settlements with suppliers and contractors” - 1800 rubles. - VAT amounts on acquired intangible assets (180 rubles - 10 units);
• Dt 60 “Settlements with suppliers and contractors”
• Kit 62 “Settlements with buyers and customers” - 11,800 rubles. — obligations under the barter agreement are offset:
• Dt 90 “Sales”, subaccount 90-1 “Revenue”
• Kit 62 “Settlements with buyers and customers” - 5900 rubles. — reflects the difference between the value of intangible assets and sold products (17,700 - 11,800).

Accounting for intangible assets in accounting and tax accounting is quite specific. This is due to the special nature of such objects. Even the criteria themselves under which an object is recognized as an intangible asset differ in accounting and tax accounting. We’ll tell you how to accurately evaluate such an object, draw up documents on it and write it off as expenses.

Intangible assets in tax accounting

Intangible assets are objects that do not have a physical form, they are created as a result of intellectual activity and the company has documents confirming exclusive rights to such an object. Accounting for intangible assets in tax accounting varies depending on its value. Below are the general characteristics of such an asset.

Criteria for classification as intangible assets

Requirements for objects that are recognized as intangible assets in tax accounting are established in Tax Code. An intangible asset must be recognized as an object that meets all the criteria at once:

• the company has exclusive rights to an object of intellectual property and this is confirmed by documents (certificates, patents, agreements on the alienation of exclusive rights;
• it will be used in the company’s activities (for the production of products (performance of work, provision of services), for the management needs of the organization);
• the useful life of the object is more than 12 months;
• the use of the facility may bring economic benefits.

We have provided examples of intangible assets in the table below. The business reputation of the company, as well as the intellectual and business qualities of employees, their qualifications and ability to work do not apply to intangible assets.

What refers to intangible assets in tax accounting

No.	Name
	The exclusive right of the patent holder to an invention, industrial design, utility model, selection achievements
	Exclusive right to a trademark, service mark, appellation of origin and trade name
	Possession of know-how, secret formula (process), information regarding industrial (commercial, scientific) experience
	Exclusive right to audiovisual works (cinematographic works, television, video films and other similar works)
	Research, development and technological work that has produced a positive result, provided that the organization has recognized the exclusive rights to this result as an intangible asset and not other expenses

Write-off of the value of intangible assets

Depending on its value, an intangible asset may or may not be depreciable. This criterion establishes the procedure for writing off costs as expenses.

If an intangible asset that meets all the above criteria cost the company less than 100 thousand rubles, then it is not recognized as depreciable. All costs associated with its purchase or creation can be taken into account for income tax:

• at a time on the date of putting the intangible asset into operation;
• evenly throughout the period of use of the intangible material.

Intangible assets more expensive than 100 thousand rubles. will need to be expensed through depreciation. The Tax Code allows the use of two methods for this - linear and non-linear. The accrual procedure is the same as for fixed assets. You need to choose a method yourself and indicate it in your accounting policy. Only objects from 8-10 depreciation groups (use life more than 20 years) need to be depreciated exclusively using the straight-line method.

It may be difficult to determine the useful life of intangible assets. You need to proceed from the validity period of the exclusive right to the object (according to the contract, patent). If it is impossible to determine the period based on these data, then it is considered to be 10 years. And for some objects in this case the period can be set independently, but not less than two years. Such objects include:

• exclusive rights to an invention, industrial design, utility model; Computer programs, databases; topologies of integrated circuits; breeding achievements; audiovisual works;
• possession of know-how, secret formulas or processes, information about industrial, commercial or scientific experience.

A special case applies to writing off the value of intangible assets, for which the company pays in periodic payments. There is no need to depreciate it; write it off as other expenses.

R&D costs are also written off in a special manner: either through depreciation, or gradually over two years for other expenses.

Intangible assets in accounting

The procedure for accounting for such assets in accounting is prescribed in PBU 14 “Accounting for intangible assets.” The following information is based on data in this document.

Criteria for classification as intangible assets

Intangible assets in accounting are, just like in tax accounting, objects that fall under certain criteria. In accounting, the criteria are as follows (see table).

Accounting for intangible assets in accounting: criteria

No.	Criterion
	The useful life of an intellectual property object is more than 12 months
	The object can be used in the production of products (when performing work, providing services) and bring economic benefits or be used to achieve the goals of creating a company
	The actual (initial) cost of the object can be reliably determined
	An intellectual property object can be separated (selected, identified) from other assets
	The company has confirmation of exclusive rights to the object and the economic benefits it can bring

If an object that falls under the conditions specified in the table appears in the company, an intangible asset registration card is issued for it. This is a document that puts an asset into operation; it also records all the basic data on use, basic characteristics and disposal.

A company that uses unified documents uses a card in the form of NMA-1. It must be compiled in 1 copy. Organization of accounting for intangible assets is impossible without this document.

Depreciation of intangible assets

Unlike tax accounting, in accounting the value of intangible assets must be written off exclusively through depreciation. That is, the cost of the object does not matter.

PBU 14 allows you to calculate depreciation on intangible assets in three ways:

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

The company must choose a specific method independently and write it down in its accounting policies.

Reflection on accounts

The cost of tangible assets and intangible assets are recorded in different accounts. Information about the value of intangible assets is reflected in account 04. The correspondence of accounts will be as follows (table).

Accounting for intangible assets in accounting: entries

Accounting for depreciation of intangible assets must be kept on a special account - 05. Accrue depreciation using the following entry: Debit 05 Credit 04.

Intangible assets represent the exclusive rights of authors, patent holders and other legal owners of intellectual property. This definition follows from the provisions of Art. 138 of the Civil Code of the Russian Federation, which provides that intellectual property the exclusive right of a citizen is recognized or legal entity on the results of intellectual activity and equivalent means of individualization of a legal entity, individualization of products, work or services performed (company name, trademark, service mark, etc.).

The exclusivity of this right lies in the possibility of using the results of intellectual activity by third parties only with the consent of the copyright holder.

Regulations:

• 1. PBU 14/2000 - “Accounting for intangible assets”;
• 2. Tax Code of the Russian Federation Ch. 25 - “Income tax”

According to PBU 14/2000, in order to take into account the rights acquired by organizations as intangible assets, the following conditions must be met:

• 1. lack of material form;
• 2. the possibility of identification (allocation, separation) by the organization from other property;
• 3. use in the production of goods, works, services, for management needs;
• 4. long-term use;
• 5. the organization does not intend to subsequently resell this property;
• 6. ability to bring economic benefits;
• 7. availability of relevant documents confirming the existence of the asset itself and the organization’s exclusive right to patents, certificates, and trademarks.

In tax accounting, the list of intangible assets for profit tax purposes is given in paragraph 3 of Art. 257 Tax Code of the Russian Federation.

Intangible assets include: see table. 1.

Table 1.

Name of intangible asset
The exclusive right of the patent holder to an invention, industrial design, utility model
The exclusive right of the owner to a trademark and service mark, appellation of origin of goods
The exclusive right of the patent holder to selection achievements
Business reputation of the organization
Organizational expenses
Possession of know-how, secret formula or process, information regarding industrial, commercial or scientific experience
License agreement (license) for the right to use subsoil

In accordance with the Patent Law of the Russian Federation dated September 23, 1992 No. 3517-1, the inventor is issued a patent for his invention, certifying the exclusive right to use it. Copyright extends to works of science, literature and art that are the result of creative activity. A trademark allows you to distinguish similar products from different manufacturers.

Organizational expenses include expenses associated with the formation of an organization (registration legal documents, consultation fees, registration fee).

The business reputation of an organization is defined as the difference between the amount paid to the seller for the organization (property complex) and the sum of all assets and liabilities for balance sheet this organization on the date of its purchase.

In paragraph 1 of Art. 325 of the Tax Code of the Russian Federation provides for another type of intangible asset - a license agreement for the right to use subsoil. The cost of the license is formed from the costs associated with the procedure for participation in the competition. These include costs associated with preliminary assessment of the deposit; costs associated with conducting an audit of field reserves; expenses for the development of a feasibility study, a field development project; expenses for the acquisition of geological and other information; expenses for participation in the competition.

As can be seen from the table, there are differences in the order of recognition of intangible assets in accounting and tax accounting: in accounting there is no such thing as know-how, and in tax accounting there are no “organizational expenses” and “goodwill.”

Intangible assets can be obtained by an organization in the following ways:

• - purchased for a fee;
• - created by the organization itself;
• - received as a contribution to the authorized capital;
• - received free of charge;
• - received under contracts providing for the fulfillment of obligations in non-monetary means.

In accordance with clause 6 of PBU 14/2000, all types of intangible assets received by an organization are accepted for accounting at their historical cost, which is the amount of actual expenses for their acquisition, excluding VAT and other refundable taxes.

All expenses for the acquisition of intangible assets are collected on account 08, subaccount 5. After acceptance for accounting, the following entry is made:

Debit 04 Credit 08.5.

If the value of intangible assets is determined in foreign currency, then it is subject to conversion into rubles at the rate of the Bank of Russia on the date of acquisition of assets by right of ownership.

Synthetic accounting of intangible assets is maintained on account 04 “Intangible assets” (active, balance sheet)

19.2 - “VAT on acquired intangible assets”

At present, standard forms of primary accounting documentation for recording the receipt of intangible assets have not been developed. Therefore, organizations can, at their own discretion, use:

• 1. Unified forms primary documentation for accounting of fixed assets, approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”
• 2. Independently developed document forms, contents, required details, established by paragraph 2 of Art. 9 of the Accounting Law.

However, the card for recording intangible assets is still used (standard form No. Intangible assets - 1). It was approved by Decree of the State Statistics Committee of the Russian Federation dated September 30, 1997 No. 17a.

Regardless of what forms of receipt of primary accounting documentation of an intangible asset the organization has chosen, it is obliged to use accounting card No. NMA-1.