• the exclusive right of the patent holder to an invention, industrial design, utility model;
• exclusive copyright for computer programs, databases;
• property right of the author or other copyright holder to the topology of integrated circuits;
• the exclusive right of the owner to a trademark and service mark, the name of the place of origin of goods;
• the exclusive right of the patent holder to selection achievements.

Included intangible assets The organization's business reputation and organizational expenses are also taken into account.

Organizational expenses consist of costs for consultants' services, advertising, preparation of documentation, registration fees and other expenses of the organization during the period of its creation until the moment of registration.

It should be noted that 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.

Organizational expenses associated with the need to re-register constituent and other documents (expansion of the organization, change in types of activities, submission of sample signatures of officials, etc.) production of new stamps, seals, etc., are included in the general business expenses of organizations and are reflected as a debit of the account 26 “General business expenses”. Organizations changing their legal form incur these expenses at the expense of profits.

The business reputation of an organization is the difference between the purchase price of the organization (as an acquired property complex as a whole) and the book value of its property. When purchasing privatization objects at an auction or competition, the organization's business reputation is determined as the difference between the purchase price paid by the buyer and the estimated (initial) cost of the sold organization.

The object of intangible assets is a positive business reputation, which is considered as a price premium paid by the buyer in anticipation of future economic benefits.

Negative goodwill is treated as a price discount given to the buyer and is accounted for as deferred income.

Valuation of intangible assets. In accounting and reporting, intangible assets are reflected at initial and residual values. Separately reflect the amortization of intangible assets.

The initial cost is determined for objects:

• made as contributions to the authorized capital (fund) - by agreement of the parties (agreed value);
• purchased for a fee from other organizations and persons - according to the actual costs incurred for acquiring objects and bringing them to a state suitable for use;
• received free of charge from other organizations and individuals - according to market value on the posting date.

The costs of acquiring intangible assets include amounts paid to the seller of the object, intermediaries, for information and consulting services, registration fees and duties, customs costs and other expenses associated with the acquisition of objects.

The costs of creating intangible assets and bringing them to a state suitable for use are made up of wages accrued to the relevant employees, contributions for social needs, material costs and general production and general business expenses.

Intangible assets received by an organization in exchange for any property are assessed based on the value of the exchanged property.

The assessment of intangible assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the exchange rate of the Central Bank of the Russian Federation effective on the date of acquisition of the object.

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

Documentation of the movement of intangible assets

Currently, there are no recommendations for documenting the movement of intangible assets. Therefore, organizations must themselves develop the forms of relevant documents based on the Regulations on Documents and Document Flow in Accounting and the Accounting Law, which determine the list of mandatory details in documents, and the characteristics of the objects taken into account.

In accordance with the characteristics of intangible assets, the documents on their receipt and disposal must give their characteristics, indicate the order and period of use, initial cost, depreciation rate, date of commissioning and decommissioning and some other details. Particular attention should be paid to the correctness of the transfer of the right to ownership of intangible assets. For example, the acquisition of rights to objects protected by patent law (inventions, utility models, etc.) must be confirmed by relevant license agreements registered in the Patent Department. Acquired rights must be formalized in agreements with legal entities or individuals.

A feature of some intangible assets as accounting objects is the need to take measures to protect them. For this purpose, it is advisable to develop special internal rules for the protection of such objects, providing in them a list of persons who have the right to familiarize themselves with them, the obligations of these persons not to disclose relevant information and their job descriptions, as well as other necessary information.

Synthetic and analytical accounting of receipt and creation of intangible assets

Disclosure of information about intangible assets in financial statements

The financial statements for the total amount of intangible assets, as well as for their individual types, contain information about the initial cost of intangible assets at the beginning and end of the reporting period (form No. 1) and about their movement (section 3 “Depreciable property”, form No. 5 ). In the reference to section 3 f. No. 5 provides data on the amount of depreciation of intangible assets and the cost of non-depreciable intangible assets.

As part of the information on the accounting policies of the organization in accordance with PBU 14/2000, at least the following information is subject to disclosure:

• on methods for assessing intangible assets acquired outside
• about the deadlines adopted by the organization beneficial use intangible assets (by separate groups);
• on methods for calculating depreciation charges for certain groups of intangible assets;
• on methods of reflecting depreciation charges on intangible assets in accounting.

Calculation of depreciation of intangible assets;

Concept, types and assessment of intangible assets;

Synthetic accounting of fixed assets depreciation;

Methods for calculating depreciation of fixed assets;

The concept of depreciation and amortization;

Synthetic accounting of fixed assets;

Analytical accounting of OS;

Documents on OS movement;

Concept, types and assessment of OS;

Accounting for the receipt and disposal of intangible assets. Methods for repaying the value of intangible assets.

Accounting for repairs of fixed assets. Accounting methods.

Accounting for depreciation of fixed assets. Methods for calculating depreciation.

Accounting for the disposal of fixed assets. Determination of financial results from the disposal of fixed assets.

Accounting for receipt of fixed assets. Formation of the cost of objects depending on sources.

Synthetic and analytical accounting of fixed assets.

Fixed assets, their composition and classification.

2. Valuation of fixed assets. PBU 6/01 “Accounting for fixed assets”.

8. Intangible assets, their composition, characteristics and evaluation. PBU 14/2000.

Topic 14. Accounting for fixed assets and intangible assets

Concept, types and assessment of OS

Fixed assets are means of labor that are used in production many times with a useful life of more than 12 months and have a cost of more than 100 minimum wages, are not intended for sale and generate income.

OS classification:

1. By type:

1.1. buildings, land, land use objects;

1.2. structures;

1.3. transfer devices;

1.4. machinery and equipment, including:

power machines and equipment;

working machines and equipment;

measuring and control instruments, laboratory equipment;

­ Computer Engineering;

other machinery and equipment;

1.5. vehicles;

1.6. tool;

1.7. production equipment and accessories;

1.8. household equipment;

1.9. working and productive livestock;

1.10. perennial plantings;

1.11. capital costs for land improvement;

1.12. other OS.

2. By purpose there are:

production (machines, machine tools, tools, computer equipment), i.e. Related production process;

non-productive (clubs, stadiums, kindergartens) - do not participate in the production process, but are used for cultural and everyday needs.

OS assessment methods:

The initial cost is the sum of the actual costs of their acquisition, construction, delivery and installation, excluding VAT.

The residual value is formed by reducing the original (replacement) cost by the amount of accrued depreciation.

­ Replacement cost– this is the cost after reconstruction, modernization and revaluation.

According to PBU 6/01, in accounting, fixed assets are accepted at their original cost, and in the balance sheet they are reflected at their residual value.

Documents on OS movement

Acceptance of fixed assets for accounting is formalized by the Certificate (invoice) of acceptance and transfer of fixed assets after all acquisition costs have been generated. Analytical accounting of assets is maintained on inventory cards opened for each inventory item. The movement of fixed assets from one workshop to another within the same organization is formalized by an invoice for the internal movement of fixed assets. The liquidation of an asset is formalized by an act for writing off the asset. Based on the act, the accounting department notes the date of disposal and the act number on the inventory card.

Analytical accounting of OS

Accounting for fixed assets is organized by classification groups in the context of inventory objects. An inventory object is considered to be a completed device or set of objects with all the accessories related to this object.

To ensure control over the safety of the OS, each inventory item is assigned an inventory number:

for buildings - from 001 to 099;

for buildings – from 100 to 199;

for transmission devices - from 200 to 299, etc.

The assigned inventory number is affixed to the facility and primary documents and is retained for the entire period of stay at the given enterprise. In case of disposal of fixed assets, the inventory number is not re-assigned to newly received objects.

Synthetic accounting of fixed assets

Account 01 “Fixed Assets” is intended to obtain information about the presence and movement of own fixed assets, the account is active inventory, the debit balance shows PST or VST of own fixed assets, ObD - their receipt, ObK - disposal of objects.

Account 02 “Depreciation of fixed assets” is passive, the balance reflects the amount of accrued depreciation at the beginning of the month, OB - write-off of depreciation in case of disposal of fixed assets, OB - accrual of depreciation.

Account 08 “Investments in non-current assets” is active, calculation. The balance reflects the cost of unfinished construction and other acquisitions. ObD – actual costs included in the PST, ObK – commissioning according to the PST.

Account 91 “Other income and expenses” is used to account for the disposal and liquidation of fixed assets. The Debit reflects all expenses, and the Credit reflects income received as a result of liquidation (wear and tear, revenue, spare parts, materials). To identify the financial result, turnovers are compared with each other and profit or loss is displayed.

The purchase of the OS is formalized by the following transactions:

made by the founders on account of contributions to the Criminal Code - 08 / 75.1. - at a negotiated price;

purchase of fixed assets - 08 / 60.76 – selling price, 19 / 60.76 – VAT amount;

when receiving OS free of charge - 08 / 98.2 “Free receipts” at market value;

acceptance of unaccounted for objects – 01/91 at market value;

when carrying out revaluation: 01 / 83 - the amount of VST, 83 / 02 - the amount of depreciation;

receipt of OS from capital construction– 08 / 10,60,76,70,69,23 – based on the amount of actual costs incurred;

commissioning is reflected by posting - 01/08 - at the original cost.

Disposal of fixed assets occurs when:

completely worn out – 02/01,

sales – 91/01, 02/91,

in case of gratuitous transfer – 91/01-OST, 02/91 – amount of depreciation,

in case of shortage – 94/01 – OST, 02/01 – wear,

in case of natural disasters – 99/01- according to OST, 02/01,

when marking down OS – 83/01, 02/83

Accounting for depreciation of fixed assets.

Wear is a cost indicator of the loss of technical and economic properties due to the influence of external factors (environment) or scientific and technological progress.

Transferring the value of fixed assets to cost finished products called depreciation. Accumulation is achieved by including deductions in production costs, which are called depreciation.

The amounts, which are set as a percentage of the book value of the fixed assets and are called depreciation rates. The depreciation rate is calculated based on the useful life and is expressed as a percentage: Us = 100 / Tsl, where Tsl is the useful life of the object; We have the depreciation rate.

Depreciation is calculated monthly for each fixed asset. For newly received objects, depreciation is accrued from the first day of the month following the month of receipt; and for disposed objects - ends in the month following the disposal.

Depreciation methods

linear method;

reducing balance method;

method of writing off value by the sum of the numbers of years of useful life;

a method of writing off cost in proportion to the volume of production.

The annual amount of depreciation charges is determined:

1) with the linear method based on the original cost (PVT) and depreciation rate:

2) with the reducing balance method - based on the residual value (RR) and the depreciation rate, taking into account the acceleration coefficient (K):

3) when writing off the cost in proportion to the sum of the number of years of service life - the numerator is the number of years remaining until the service life, and the denominator is the sum of the number of years of useful life:

4) depending on the volume of products produced, the numerator is the output of the reporting period, and the denominator is the estimated volume for the entire period of use:

Calculation of depreciation is carried out in development table No. 6 “Calculation of depreciation of fixed assets and journal order No. 13 on the basis of acts, tables, certificates.

To account for depreciation charges, account 02 is used, on which the corresponding amounts are accumulated. The credit balance reflects the amount of accrued depreciation of the enterprise's fixed assets and shows the degree of their deterioration. Debit Turnover - write-off of previously accrued depreciation in connection with the disposal of an object; Credit Turnover - the amount of accrued depreciation for reporting period in correspondence with production accounts:

20/02 – depreciation calculation for main production;

23/02 – for auxiliary workshops;

25/02 – on buildings and equipment of the workshop;

26/02 – according to the plant management OS;

02/01 – write-off of depreciation on retired objects.

Concept, types and assessment of intangible assets

Intangible assets (IMA) are understood as assets that do not have a tangible form, have value, are used for a long time (more than 1 year) and generate income.

The intangible assets include:

1. Objects intellectual property:

the right to an invention, industrial design, model;

right to a trademark and service mark;

the right to selection achievements;

2. Organizational expenses – expenses associated with the formation (registration) of an organization (execution of constituent documents, consultation fees, registration fees);

3. Goodwill is the excess of the current price of an organization over the book value of its assets and liabilities. Business reputation can be positive and negative

In accounting, intangible assets are reflected at their original cost, and in the balance sheet - at their residual value.

The initial cost is determined:

at a negotiated price - in the form of a contribution to the management company;

at actual costs incurred - when purchased for a fee from legal and individuals;

at market value - upon receipt free of charge;

according to the value of the property being exchanged - in case of barter;

at the cost of production - produced by the organization itself.

Residual value is the difference between the original cost and accrued depreciation for intangible assets.

Calculation of depreciation of intangible assets

The cost of intangible assets is repaid by calculating depreciation over their useful life. The useful life is determined by the term of the contract, the right to use the patent; the enterprise independently sets the service life; if it is impossible to determine the service life, it is set at 20 years, but not more than the life of the organization.

Depreciation is calculated in the following ways:

in a linear way, based on calculated norms;

write-off of cost in proportion to the volume of products produced;

using the reducing balance method.

Depreciation of intangible assets is reflected in accounting in two ways: by accumulating depreciation on account 05 and reducing the PST of the object:

20, 26, 44/05 – calculation of depreciation of intangible assets;

20. 26.44/04 – reduction in the value of intangible assets.

Synthetic accounting of intangible assets movement

Accounting is maintained on account 04 “Intangible assets”, 05 “Depreciation of intangible assets” and 91 “Other income and expenses”.

Account 04 is active, the balance shows the PST of existing intangible assets, ObD - their receipt, ObK - their disposal or reduction in value.

Account 05 is passive, depreciation is calculated on the Credit side, and written off as a result of disposal - on the Debit side.

Account 91 is intended for accounting for the disposal and sale of intangible assets. Debit collects all sales expenses, and Credit collects revenue and income.

Synthetic accounting is maintained in statement No. 17 and order journal No. 10.

When purchasing intangible assets, account 08 is used:

when purchased for a fee

08 / 60, 76 – an intangible asset was received;

19.2 / 60, 76 – VAT on acquired values ​​is allocated;

08 / 60.76, 10, 70.69 – costs of bringing intangible assets to readiness;

04/08 – capitalization of intangible assets according to PST;

upon receipt in the form of deposits in the management company

08/75 – the object of intangible assets was entered in the form of contributions to the management company;

when received free of charge

08 / 98.2 – market value of the object;

98.2 / 91 – write-off of the value of values ​​received free of charge.

The disposal of intangible assets is carried out on account 91 at a residual value similar to fixed assets:

05/04 – the amount of accumulated depreciation is written off;

91/04 - residual value of the object;

91 / 44, 70 .69 .76 – expenses for liquidation and sale of intangible assets;

91 / 68 – VAT is charged on the sold intangible assets;

62, 76 / 91 – revenue accrued for the sold object;

51 / 62, 76 – revenue was received for sold intangible assets.

91.9 / 99 – profit made;

99 / 91.9 – loss from the sale of intangible assets.

Section 8. Accounting for production costs and calculating production costs

1. Organizational expenses, their composition and accounting procedure. PBU 10/99.

Synthetic accounting of intangible assets is carried out on account 04 “Intangible assets”.

Account 04 is active, designed to obtain information about the presence and movement of intangible assets owned by the organization as property rights.

Accounting for intangible assets on account 04 is carried out in the initial assessment.

If an organization has several types of intangible assets of significant value, it is advisable to open sub-accounts for each type of asset in accordance with the classification of intangible assets adopted by the organization, for example:

04-1 “Intellectual property objects”;

04-2 “Business reputation”;

04-3 "Other objects".

Main types of receipt of intangible assets:

Their acquisition;

Creation on our own and with the involvement of third parties on a contractual basis;

Purchase on exchange terms;

Receipt on account of deposit in authorized capital organizations;

Free admission;

Receipt of intangible assets for joint activities.

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

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 account 08 (by analogy with fixed assets).

Intangible assets received free of charge are accounted for in the debit of account 08 “Investments in non-current assets” from the credit of account 98 “Deferred income”, subaccount 98-2 “Gratuit receipts”.

From account 08, the 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 “Gratuitous receipts”, is subsequently written off monthly in the amount of accrued depreciation charges for the object on credit to account 91 “Other income and expenses”.

Organizations pay VAT at established rates on acquired intangible assets. The procedure for further recording transactions under VAT depends on the purpose of intangible assets (for production needs, non-production needs, etc.), the type of organization (agricultural and small organizations, farms) and is carried out in the same way as for fixed assets.

Analytical accounting for account 04 “Intangible assets” is carried out for individual objects of intangible assets. At the same time maintaining analytical accounting should provide the ability to obtain data on the presence and movement of intangible assets, as well as the amounts of expenses for research, development and technological work.

Analytical accounting of intangible assets is carried out in the intangible assets accounting card. The card is used to account for all types of intangible assets. It opens for each object separately.

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 document, reason for disposal, amount of proceeds from sale).

The reverse side of the card contains the characteristics of the intangible asset.

1. Concept, composition and assessment of intangible assets. Documenting NMA

Intangible assets(Intangible assets) are objects of long-term use (more than 12 months), which do not have a tangible form, but have a valuation and generate income.

Intangible assets include:

Exclusive rights of the patent holder to inventions, industrial designs, utility models and breeding achievements;

The exclusive rights of the owner to the trademark and service mark, the name of the place of origin of goods;

Business reputation of the organization;

Rights arising from copyright and other contracts for works of science, literature, and art;

Rights to know-how;

Organizational expenses associated with the formation of a legal entity;

Usage rights natural resources and etc.

Do not apply to intangible assets:

* 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:

Intellectual property objects are the results of intellectual activity and equivalent means of individualization of a legal entity, goods, works, services and enterprises that are provided with legal protection. They are divided into:

Regulated by patent law;

The business reputation of an organization arises in connection with the acquisition of an enterprise as a property complex. It happens:

* positive (surcharge to the price for the name of the company)

* negative (discount from price).

Assessment of intangible assets.

In accounting, intangible assets are reflected at the original, residual and revalued cost.

Initial cost defined for objects:

Acquired for a fee from other organizations and individuals - at the actual costs incurred for acquiring objects and bringing them to a state suitable for use;

Contributed to the contribution to the authorized capital - at the agreed cost;

Received free of charge from other organizations and persons - at market value as of the date of capitalization;

Created at the enterprise - in the amount of actual costs.

Intangible assets are accepted for accounting purposes at their original cost; they are reflected in the balance sheet at their residual value.

Residual value Intangible asset is a calculated value obtained by subtracting depreciation from the original cost accumulated over the entire period of operation.

Overvalued. Revaluation of intangible assets can only be carried out by commercial organizations at the current market value, but at least once a year (at the beginning of the reporting year).

The amount of the additional valuation of the original cost and depreciation is credited to account 83 “Additional capital”, and the amount of the writedown - to account 84 “Retained earnings, uncovered loss”

NMA documentation.

Documents used for accounting for intangible assets:

Certificate of acceptance of intangible assets;

Certificate of write-off of intangible assets;

Intangible asset registration card.

2. Synthetic and analytical accounting of receipts and disposals of intangible assets

Accounting for intangible assets is maintained on the active, balance account 04. The debit of account 04 reflects the balance and receipt of intangible assets, and the credit indicates disposal.

Intangible assets can be received through:

Purchases for a fee:

D T 08 K T 76 - for the purchase price;

D T 19 K T 76 - for the amount of VAT;

Created on our own and with the involvement of third parties on a contract basis:

D T 08 K T 10.70.69 - for the amount of actual costs;

Acquisitions on exchange terms;

Receipt from the founders as a contribution to the authorized capital of the organization:

D T 08 K T 75.1 - at the agreed cost;

D T 04 K T 08 - commissioning;

Free admission:

D T 08 K T 98.2 - at the current market value;

D T 04 K T 08 - commissioning;

D T 98.2 K T 91 - we write off the amount of future income for the amount of monthly accrued depreciation.

Admission for joint activities:

D T 08 K T 80 - at the agreed price;

D T 04 K T 08 - commissioning.

According to Article 159 Tax Code Russian Federation, the initial cost of intangible assets created for one’s own needs is subject to VAT. The amount of VAT paid to suppliers of resources that were used in the creation of intangible assets is subject to reimbursement from the budget.

Intangible assets may be disposed of for the following reasons: sale; free transfer; transfer as a contribution to the authorized capital of other organizations; termination of the validity period of a patent, certificate; write-off due to loss of income properties; write-off of intangible assets as a contribution to the authorized capital of other organizations; when transferring intangible assets as a contribution to joint activities. The basis for write-off is transfer acts, write-off acts, minutes of shareholders’ meetings, etc.

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

1. Residual value of intangible assets:

D T 05 K T 04 - write-off of accrued depreciation;

D T 91 K T 04 - write-off of residual value.

2. Expenses associated with the disposal of intangible assets: D T 91 K T 70,71,69.

3. The amount of VAT on sold intangible assets: D T 91 K T 68.

4. Proceeds from the sale of intangible assets at negotiated prices, including VAT: D T 62 K T 91.

5. Financial result from writing off intangible assets:

Profit D T 91 K T 99;

Loss D T 99 K T 91.

3. Amortization of intangible assets

Accounting for depreciation of intangible assets is kept on the passive, balance, regulating account 05. On the credit side, the accounts reflect the balance and the accrual of depreciation charges. D t 20,25,26,44 K t 05.

By debit - write-off of depreciation charges upon disposal of intangible assets: D t 05 K t 04.

The cost of intangible assets is repaid through depreciation. Depreciation of intangible assets is intended to compensate for the costs incurred by the organization during their acquisition and to ensure the formation of a source of financing for future acquisitions of relevant assets.

Depreciation of intangible assets is calculated in one of the following ways:

Linear - by dividing the initial cost of the asset by its useful life in months;

Reducing balance - calculated using the formula

Residual value of intangible assets at the beginning of the year * coefficient

Remaining useful life

The coefficient value should not exceed 3;

By writing off the cost in proportion to the volume of production:

Initial Natural indicator

cost of intangible assets * production volume per month

Estimated production volume for the entire

useful life.

In tax accounting, depreciation of intangible assets is calculated:

Linear method - the amount of depreciation of intangible assets per month is determined as the product of its original cost and the depreciation rate

The depreciation rate is determined by the formula: 1/ useful life * 100%

In a non-linear way - the amount of monthly depreciation is determined by the formula:

A = B * N/100,

where A is the amount of accrued depreciation for the month for the corresponding depreciation group;

B is the total balance of the corresponding depreciation group;

N is the depreciation rate for the corresponding group.

4. Inventory of intangible assets

The Regulations on Accounting and Reporting establish that an inventory of intangible assets is carried out no more than once a year before drawing up an annual report.

The purpose of the inventory is to identify the actual presence and qualitative condition of the enterprise’s intangible assets, check technical documentation, and clarify accounting data.

The inventory is carried out by a commission appointed by order of the head of the organization. As a result of the inventory, an inventory list is compiled (f. Inv. No. - 1) in one copy.

The inventory is signed by the commission, the financially responsible person and transferred to the accounting department. In accounting, inventory data is compared with accounting data (they are taken from inventory cards) and draw up a comparison sheet in which shortages or surpluses are determined.

Synthetic accounting of intangible assets inventory is prepared with the following accounting entries:

The surplus comes to the market price as previously unaccounted for fixed assets that were in use, and is credited to financial results: D T 04 K T 91.

Shortages and other fixed assets are written off from the balance sheet using the following entries:

a) at the original cost: D T 04.5 K T 04.

b) for the amount of accrued depreciation: D T 05 K T 04.5.

c) for residual value: D T 94 K T 04.5.

d) the shortage is written off to the guilty person at market value:

* for residual value: D T 73.2 K T 94.

* for the amount of the difference between the market price and the residual value: D T 73.2

K T 98.4.

As the guilty party compensates for the shortfall: D T 50, 70 K T 73.2, at the same time the share of deferred income is written off: D T 98.4 K T 91.

If the specific culprit of the shortage is not identified, then the residual value is written off as other expenses of organizations: D T 91 K T 94.

In order to improve legal regulation in the field of accounting and financial statements intangible assets, Ministry of Finance Russian Federation Regulations on accounting“Accounting for intangible assets” 14/2007 (as amended by Orders of the Ministry of Finance of the Russian Federation dated October 25, 2010 No. 132n, dated December 24, 2010 No. 186n).

This Regulation establishes the rules for the formation in accounting and financial statements of information about intangible assets of organizations that are legal entities according to the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).

According to clause 3 of PBU 14/2007, in order to accept an object for accounting as an intangible asset, the following conditions must be simultaneously met:

a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization or for use in activities aimed at achieving the goals of the creation non-profit organization(including in business activities carried out in accordance with the legislation of the Russian Federation);

b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the rights of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other security documents , an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), and there are also restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object);

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

d) the object is intended to be used for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;

e) the organization does not intend to sell the object within 12 months or the normal operating cycle if it exceeds 12 months;

f) the actual (initial) cost of the object can be reliably determined;

g) the object’s lack of material form.

Accounting for intangible assets, the concept of intangible assets accounted for separately from fixed assets in account 04 “Intangible assets” and 05 “Amortization of intangible assets” These accounts are intended to summarize information on the availability and movement of means of labor, which, in accordance with in accordance with the established procedure relate to intangible assets.

On account 04 “Intangible assets” summarizes information on the presence and movement of intangible assets owned by the enterprise. The acceptance of intangible assets for accounting is reflected in the debit of account 04 “Intangible assets” in correspondence with account 08 “Investments in non-current assets”.

Analytical accounting for account 04 is carried out by types and individual objects of intangible assets. If an organization has several types of intangible assets of significant value, it is advisable for each type of asset adopted in the organization, for example: 04-1 “Intellectual Property Objects”; 04-2 “Rights to use natural resources”; 04-3 “Deferred costs”; 04-4 “Company price”; 04-5 "Other objects".

Account 04 “Intangible assets” corresponds with the accounts:

by debit:

08 Capital investments

51 Current account

52 Currency account

55 Special bank accounts

75 Settlements with founders

76 Settlements with various debtors and creditors

87 Additional capital

88 Retained earnings (uncovered loss)

on loan:

06 Long-term financial investments

48 Sale of other assets

58 Short-term financial investments

87 Additional capital

Account 05 “Amortization of intangible assets” is intended to summarize information on depreciation accumulated during the use of the organization’s intangible assets (with the exception of objects for which depreciation charges are written off directly to the credit of account 04 “Intangible assets”).

* Analytical accounting by accounts 04 “Intangible assets” and 05 “Amortization of intangible assets” is carried out for individual objects of intangible assets. At the same time, the construction of analytical accounting should provide the ability to obtain data on the presence of intangible assets, their movement and accrued depreciation, necessary for the preparation of financial statements (by type, etc.).

Analytical accounting of intangible assets is carried out in Intangible assets accounting card (form No. NMA-1). They open it for each object, fill it out in one copy based on the document for registration, acceptance and transfer (movement) of intangible assets and other documentation.

Account 05 “Amortization of intangible assets” corresponds with the accounts:

by debit:

48 Sale of other assets

on loan:

08 Capital investments

20 Main production

23 Auxiliary production

25 General production expenses

26 General expenses

29 Service industries and farms

31 Deferred expenses

43 Selling expenses

44 Distribution costs

79 On-farm expenses

80 Profits and losses.

In addition, the following accounts are intended for accounting for intangible assets:

19 - Value added tax on acquired assets,

subaccount 2 - VAT on acquired intangible assets

48 - Sale of other assets.

1. Accounting for the receipt of intangible assets.

Forms primary documents on the movement of intangible assets that are not among the unified forms of primary documents must be developed by the organization taking into account the requirements Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” and approved in its accounting policies.

The law provides for the following required details for such forms (Article 9 of Federal Law No. 402-FZ):

Title of the document;

Date of document preparation;

Name of the organization on whose behalf the document was drawn up;

Meters business transaction in kind and monetary terms;

Names of positions of persons responsible for carrying out a business transaction and the correctness of its execution;

To include individual objects in the intangible assets - an acceptance certificate for intangible assets, an acceptance certificate for R&D;

Act of write-off of intangible assets;

The act of ceasing the use of intangible assets.

In addition, the organization must have documents confirming the fact that it has exclusive rights to intangible assets.

There are several main types of receipt of intangible assets.

Of course, the accounting for each of these options will vary significantly. Moreover, features arise both at the level of transactions and in the process of determining the accounting value of the received asset. Of course, the composition of the documents required to reflect each operation will also be different.

Acquisition of intangible assets for a fee.

The actual costs of the organization associated with the acquisition of intangible assets, based on documents, are accepted for accounting according to Debit account 08, subaccount 5"Acquisition of Intangible Assets", in correspondence with:

- sch. 60 sch. 76“Settlements with various debtors and creditors” - for amounts paid to the transferring party under assignment agreements or copyright agreements, as well as for the services of patent attorneys, consulting, information, intermediary services;

- sch. 71“Settlements with accountable persons” - for the amount of expenses made through accountable persons

- sch. 10“Materials” - for cost material assets, used to bring the object to a state suitable for use for the intended purposes;

- sch. 70“Settlements with personnel for wages” - for amounts wages workers involved in bringing the facility to a state of readiness;

- sch. 05“Amortization of intangible assets” - for the amount of depreciation charges for intangible assets used in finalizing the object to a state of readiness;

- sch. 68“Calculations for taxes and fees” - for the amount of registration fees and duties, etc.

Expenses for research, development and technological work, the results of which are subject to use in the production of products (performance of work, provision of services) or for the management needs of the organization, are written off from Credit account 08.5 Debit account 04"Intangible assets".

Expenses for research, development and technological work, the results of which are not subject to use in the production of products (performance of work, provision of services), or for management needs, or for which positive results are not obtained, are written off from Credit account 08.5"Acquisition of intangible assets" in Debit account 91"Other income and expenses."

Receipt of intangible assets through barter (- acquired in exchange for other property other than cash).

Intangible assets are taken into account in the assessment at the market value of the transferred property. If it is impossible to determine the market value of the transferred property, intangible assets are taken into account in the assessment at their market value.

Like any commodity exchange transaction, the acquisition of intangible assets in exchange for property other than cash is reflected in accounting as the sale of the transferred property and the acquisition of intangible assets. The sale of transferred property is reflected in accounting in accordance with the established procedure. The methodology for recording the receipt of intangible assets generally corresponds to the methodology for recording the acquisition of intangible assets for cash. The only difference is in the order in which the incoming object is evaluated.

Initially reflected by Debit account 08.5 With Credit account 60“Settlements with suppliers and contractors” or Credit account 76“Settlements with various debtors and creditors” with subsequent capitalization Debit account 04 With Credit account 08.

Objects transferred by exchange are debited from Loan of the corresponding accounts. (01,10,12,40, etc.) organizations in Debit account 46“Completed stages of unfinished work.” Upon completion, the transferred object, recorded on account 46, is written off to Debit account 62"Settlements with buyers and customers."

At the formation stage, an enterprise can receive intangible assets from the founder (participant) as a contribution to the authorized capital.

The amount of this contribution is indicated in the memorandum of association. Within this amount, the founder (participant) can make a contribution with intangible assets.

The initial cost of such intangible asset is the valuation agreed upon by the founders (participants), unless otherwise provided by the legislation of the Russian Federation. The assessment includes a list of them, indicating their initial cost, depreciation and the price of the agreement under which they are included in the authorized capital.

The following entries are made in accounting:

Debit account 08.5"Acquisition of intangible assets", Credit account 75 “Settlements with founders”, subaccount 1 “Calculations for contributions to the authorized capital.”

Debit account 04 Credit account 08.5“Acquisition of intangible assets” - as of the date of execution of documents.

Additional costs associated with assessing the incoming object, bringing it to a state of readiness, and registering it with federal body executive power for intellectual property are not included in the initial cost of the incoming object. These expenses can be considered as other expenses of the organization and are written off in Debit account 91"Other income and expenses" Credit account 04"Intangible assets".

Receipt of intangible assets from legal entities or individuals under a gift agreement (free of charge).

Such receipts require the execution of an author's agreement, an agreement on the assignment of a patent, or other agreements fixing the assignment of the exclusive rights of the copyright holder to the results of intellectual activity, in which there is no provision for payment. Upon receipt of documents describing the intangible assets and execution of the transfer and acceptance certificate for the agreement of assignment of the exclusive right of the copyright holder, the market valuation of the specified objects.

Reflected by Debit account 08.5"Acquisition of Intangible Assets", in correspondence with Credit account 98"Revenue of the future periods", subaccount 2"Gratuitous receipts."

The value of gratuitously received intangible assets recorded on sch. 98.2, is subsequently written off monthly in the amount of accrued depreciation amounts for the object - Debit account 98.2 V Credit account 91"Other income and expenses."

On the date of receipt of the title of protection for the object or the date of commencement of its use in economic activity an object received free of charge is accepted for accounting as part of intangible assets and is reflected according to Debit account 04 in correspondence with Credit account 08.5

Additional costs associated with bringing the object to a state of readiness, costs for assessing its market value, registration with the patent office and other similar costs are not included in the initial cost of the incoming object. These expenses can be considered as other expenses of the organization.

Creation of intangible assets by the organization itself.

The procedure for creating intangible assets depends on the nature of the object, the scope and scale of the organization’s activities and some other conditions. Industrial assets - inventions, utility models, industrial designs, topologies of integrated circuits and other objects that are subsequently used directly in the production process are created, as a rule, by a separate structural unit of the organization (research department, design bureau, etc. ) as a result of research or development work (R&D). The peculiarity of this type of work is its long-term nature.

Material, labor and other costs for the creation of the above-mentioned intangible assets are, as a rule, pre-collected at Account 23“Auxiliary production”, on the corresponding sub-account. At the end of the month, these expenses are recognized as investments in non-current assets and the following entry is made in accounting:

Debit account 08.5"Acquisition of intangible assets" Credit account 23“Auxiliary production”, a corresponding sub-account that is created for each type of production.

If the goals of the work are achieved and the object of industrial property is created, after registering the exclusive right to it, it is accepted for accounting as part of the intangible property and is recorded as follows:

Debit account 04 Credit account 08.5"Acquisition of intangible assets."