Before the transition to a market economy, an accounting system was used that met the requirements of the planned economy; its conditions did not provide for the use intangible assets in practical activities. System change public relations, the need to bring the domestic accounting system in accordance with International standards financial statements(IFRS) determined the need for a corresponding transformation of the accounting system in Russia.

Accounting reform in Russia is carried out on the basis of the Accounting Reform Program in accordance with IFRS, approved by Decree of the Government of the Russian Federation dated March 6, 1998 No. 283. “Accounting for intangible assets” - PBU 14/2007. Approved by order of the Ministry of Finance of the Russian Federation dated December 27, 2007 No. 153n. This provision reflects the main features of the domestic accounting system.

In his course work I wanted to take a comprehensive look at what intangible assets are, in the modern sense, based on existing legislation, and also to study their classification. Analyze various business transactions related to the use of intangible assets, such as receipt, disposal, granting of the right to use, as well as valuation and amortization of intangible assets. I would especially like to touch upon the issue of accounting for business reputation, a relatively new concept in modern economic life.

In the practical part of my work, I will consider the accounting of intangible assets, namely a trademark, using the example of the work of Nadezhda LLC: acceptance for accounting, evaluation, depreciation, conclusion of a license agreement and disposal of the trademark through its sale.

CONCEPT, CLASSIFICATION AND VALUATION OF INTANGIBLE ASSETS

1.1. The concept of intangible assets

Intangible assets (IMA) are objects that have valuation, capable of bringing economic benefits to the organization, used in the production of products (performing work, providing services or for management purposes) for a period exceeding 12 months, but not having a material structure.

In accordance with 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 law 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

duly executed documents confirming the existence of the asset itself and the right of the organization to the result of intellectual activity or a 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 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 selecting or separating (identifying) an object from another

other assets;

d) the object is intended to be used for a long time,

those. 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.

1.2. Classification of intangible assets

In accordance with the listed conditions, the following objects of intangible property are classified as intangible assets:

1) exclusive rights of the patent holder to inventions, industrial designs, utility models and breeding achievements:

• right to invention - the right to use a patent-protected technical solution (device, method, substance, microorganism strain, plant and animal cell culture), as well as to use a previously known device, method, substance, strain for a new purpose;
• The right to an industrial design is the right to use a patent-protected artistic and design solution of a product that determines its appearance. Physically, industrial designs can be a three-dimensional model (of a car, machine tool, dishes, furniture, etc.) or a flat image - an industrial design of fabric, carpet, font, etc.;
• the right to a utility model - the right to use the means of production and consumer goods, as well as their components, protected by a certificate of constructive execution;
• selection achievement - a new variety of plants or a new breed of animals, i.e. a certain group of plants or animals that has distinctive characteristics unique to that group.

• copyright for computer programs - the right to publish, reproduce

production, distribution and other actions to introduce into economic circulation a set of data and commands intended for the operation of computers and other computer devices in order to obtain a certain result, including preparatory materials obtained during the development of a computer program and the audiovisual displays generated by it;

• copyright on a database is the right to publish, reproduce, distribute and other actions to introduce into economic circulation a set of data (articles, calculations, etc.), systematized in such a way that this data can be found and processed using a computer.

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

• the right to a trademark and service mark - the right to use and dispose of designations protected by a certificate, ways to distinguish goods and services of the same legal or individuals. A trademark represents verbal, figurative, dimensional and other designations or their combinations using any colors or color combinations;
• the appellation of origin of the goods is the name of the country, settlement, locality or other geographical feature, used to designate a product whose special properties are solely or mainly determined by those characteristic of that geographical feature natural conditions or human factors or natural conditions and human factors at the same time.

4) Business reputation of an organization - the excess of the purchase price of the organization (upon its purchase) over the current market value of the acquired property (all assets and liabilities), taking into account the profitability of the acquired organization, its prestige in the market of its products and other factors.

Intangible assets are not: expenses related to education legal entity(organizational expenses); intellectual and business qualities of the organization’s personnel, their qualifications and ability to work.

1.3. Valuation of intangible assets

An intangible asset is accepted for accounting at its actual (initial) cost, determined as of the date of its acceptance for accounting.

The actual (initial) cost of an intangible asset is an amount calculated in monetary terms equal to the amount of payment in cash and other form or value accounts payable, paid or accrued by an organization when acquiring, creating an asset and providing conditions for using the asset for its intended purposes.

The initial cost is determined for objects:

• made on account of deposits in authorized capital(fund), - by agreement of the parties (agreed value), unless otherwise provided by the legislation of the Russian Federation;
• acquired for a fee from other organizations and persons - at market value as of the date of capitalization;
• received free of charge (under a gift agreement) from other organizations and persons - at market value as of the date of posting;
• intangible assets received by an organization in exchange for any property are assessed based on the market value of the exchanged property; if it is impossible to determine the market value of the exchanged property, intangible assets are taken into account in the assessment at their market value.

Expenses associated with the acquisition, receipt of intangible assets, as well as additional expenses related to bringing the object to a state of readiness, expenses for assessing the market value of the object after registering the object with the patent office and other similar expenses, the initial cost of the corresponding objects does not change;

• created by the organization itself - the initial cost includes all costs of creating the corresponding intangible assets (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 expenses).

Valuation of intangible assets, the value of which upon acquisition is determined in foreign currency, is made in rubles at the exchange rate Central Bank RF, valid on the date of acquisition of the object.

The current market value of an intangible asset is the amount of money that could be received as a result of the sale of the object on the date the current market value is determined. The current market value of an intangible asset can be determined based on an expert assessment.

1.4. Revaluation of intangible assets

The actual (initial) cost of an intangible asset at which it is accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and PBU 14/2007.

A change in the actual (initial) cost of an intangible asset at which it is accepted for accounting is allowed in cases of revaluation and impairment of intangible assets.

A commercial organization may, no more than once a year (at the beginning of the reporting year), revalue groups of similar intangible assets at the current market value, determined solely based on data from the active market of these intangible assets.

When deciding on the revaluation of intangible assets included in a homogeneous group, it should be taken into account that in the future these assets must be revalued regularly so that the value at which they are reflected in the financial statements does not differ significantly from the current market value.

Revaluation of intangible assets is carried out by recalculating their residual value. The results of the revaluation are accepted when generating data

of the balance sheet at the beginning of the reporting year. The results of the revaluation are not

are included in the balance sheet data of the previous reporting year, but

disclosed by the organization in explanatory note to the financial statements of the previous reporting year.

The amount of additional valuation of intangible assets as a result of revaluation is credited to the additional capital of the organization. The amount of revaluation of an intangible asset, equal to the amount of its depreciation carried out in previous reporting years and attributed to the account for accounting for retained earnings (uncovered loss), is credited to the account for accounting for retained earnings (uncovered loss).

The amount of write-down of an intangible asset as a result of revaluation is attributed to

to the account of retained earnings (uncovered losses). Markdown amount

an intangible asset is included in the reduction of the organization’s additional capital formed from the amounts of the additional valuation of this asset carried out in previous reporting years. The excess of the amount of depreciation of an intangible asset over the amount of its revaluation credited to the organization’s additional capital as a result of revaluation carried out in previous reporting years is charged to the account of retained earnings (uncovered loss). The amount charged to the account for retained earnings (uncovered loss) must be disclosed in the organization’s financial statements.

When an intangible asset is disposed of, the amount of its revaluation is transferred from the organization’s additional capital to the organization’s retained earnings (uncovered loss) account.

Intangible assets can be tested for impairment in the manner prescribed by International Financial Reporting Standards.

2. ACCOUNTING FOR THE MOVEMENT OF INTANGIBLE ASSETS

2.1. Accounting for receipt of intangible assets

The main operations for the receipt of intangible assets into the organization are:

Purchase for cash;

Creation within the organization itself;

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

Acquisition in exchange for property other than cash;

Capitalization of unaccounted assets identified during inventory;

Receipt is free of charge (under a gift agreement).

Regardless of the direction of receipt of intangible assets, the primary documents used to document the operations of their receipt are the primary documents developed in the organization itself in accordance with the norms of Art. 9" Primary accounting documents" Federal Law "On Accounting" and approved by order of the head on accounting policies:

To include individual objects in the intangible assets - an act of acceptance and transfer of intangible assets, an act of acceptance and delivery of R&D;

In these documents, the mandatory details characterizing the object of intangible assets must be:

• Title of the document;
• date of document preparation;
• name of the organization on behalf of which the document was drawn up;
• content business transaction;
• measuring business transactions in physical and monetary terms;
• the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
• personal signatures of these persons.

Except mandatory details provided the federal law om "On Accounting", these documents must contain its original cost, the amount of accrued depreciation, useful life, inventory number, data on the title of protection (patent, certificate, agreement on the alienation of the exclusive right to the object intellectual property and etc.).

The accounting unit for intangible assets is an inventory item. It is considered a set of rights arising from one patent, certificate, agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, etc., intended to perform certain independent functions. A complex object that includes several protected results of intellectual activity (a movie, another audiovisual work, a theatrical performance, a multimedia product, a single technology) can also be recognized as an inventory item of intangible assets.

The main feature by which an inventory object is identified from another is its performance of an independent function in the production of products, performance of work, provision of services, and use for the management needs of the organization.

For each object of intangible assets, the accounting department maintains an Intangible Asset Accounting Card of form No. NMA-1, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

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 other necessary information.

2.1.1. Synthetic accounting for the receipt of intangible assets

Synthetic accounting of intangible assets is carried out on accounts 04

“Intangible assets”, 05 “Amortization of intangible assets”, 19 “Value added tax on acquired assets”, subaccount 2 “VAT on acquired intangible assets”, and account 91 “Other income and expenses”.

Account 04 is active and is intended to obtain information about the presence and movement of intangible assets owned by the organization. Accounting for intangible assets on account 04 is carried out in the initial assessment. For some types of intangible assets, accrued depreciation on these assets is written off from account 04 to cost accounts.

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 “Organization’s expenses for research, development and technological work”;

04-4 “Other objects;

Account 05 “Amortization of intangible assets” reflects the accrual and write-off (upon disposal) of depreciation for those types of intangible assets for which repayment of their value is carried out using account 05.

Methods of receipt of intangible assets at the enterprise:

• expenses for the creation of intangible assets are classified as long-term investments and are reflected in debit 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets” from the credit of current, material and other accounts. After accounting for acquired or created intangible assets, they are reflected in the debit of account 04 from the credit of account 08, subaccount 5.
• The receipt of intangible assets by way of exchange is also initially reflected on account 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible 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 “Intangible assets”, subaccount 5 “Acquisition of intangible assets”. Objects of property transferred by way of exchange are written off from the credit of the corresponding accounts (01, 10, 40, etc.) to the debit of the sales accounts (90, 91).
• 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 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets”. At the same time, the debt of the founders for their contribution to the authorized capital is reflected in the debit of account 75 “Settlements with founders” and the credit of account 80 “Authorized capital”.

The following accounting entries are made for the value of intangible assets received as a contribution to the authorized capital:

Debit 08, subaccount 5 Credit 75

Debit 04 Credit 08, subaccount 5.

• Intangible assets received free of charge are accounted for in the debit of account 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets” from the credit of account 98 “Deferred income”, subaccount 2 “Gratuitous receipts”. From account 08, subaccount 5, the initial cost of intangible assets is written off to account 04 “Intangible assets”. The cost of gratuitously received intangible assets, recorded on subaccount 2, is subsequently written off monthly in the amount of accrued depreciation charges for the object to the credit of account 91 “Other income and expenses.”

To register intangible assets received by an organization free of charge, it is necessary to draw up 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.

• When purchasing an organization, investments in acquired non-current assets are reflected in the debit of account 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets” and the credit of account 76 “Settlements with various debtors and creditors”. Positive business reputation is recorded in the debit of account 04 “Intangible assets” from the credit of account 08, subaccount 5.

Organizations pay VAT on acquired intangible assets. The procedure for further recording VAT transactions depends on the purpose of the intangible asset and the type of organization.

In accordance with the Tax Code of the Russian Federation, VAT on acquired intangible assets is taken into account in the generally established manner by debiting account 19, subaccount 2 “VAT on acquired intangible assets”, in correspondence with the credit of accounts 60 and 76. Every month after intangible assets are taken into account, the amount of VAT is written off from credit account 19 to debit account 68 “Calculations for taxes and fees.”

When transferring intangible assets free of charge, the VAT payer is the transferring party (the receiving party pays income tax). Taxable turnover is determined based on the average sales price (excluding VAT), but not lower than the residual value of intangible assets.

When transferring intangible assets as a contribution to the authorized capital of other organizations, the residual value is written off from the credit of account 04 “Intangible assets” to the debit of account 58 “Financial investments”. The amount of depreciation on transferred intangible assets is written off to the debit of account 05 “Depreciation of intangible assets” from the credit of account 04.

The excess of the agreed value over the residual value of the transferred intangible assets is reflected in the debit of account 58 “Financial investments” and the credit of account 91 “Other income and expenses”. The reverse difference is taken into account as the debit of account 91 and the credit of account 58.

Account 04 “Intangible assets” separately takes into account the organization’s R&D expenses, the results of which are used for the production or management needs of the organization.

The specified expenses are accepted for accounting on account 04 in the amount of actual costs, while account 04 is debited in correspondence with account 08

"Investments in non-current assets."

From account 04 “Intangible assets”, R&D expenses are written off to the debit of accounts 20 “Main production”, 26 “General business expenses” or other accounts for recording production costs.

Write-off of R&D expenses is carried out in one of the following ways:

• linear;
• proportional to the volume of products (works, services) expected to be obtained over the entire period of application of R&D results.

The period for writing off R&D expenses is determined by the organization independently, based on the expected period of use of the R&D. The deadline for writing off these expenses is set at five years and cannot exceed the life of the organization. In tax accounting, R&D expenses must be written off within three years.

R&D expenses are written off from the 1st day of the month following the month in which the application of R&D results began. Expenses for the specified work are written off evenly in the amount of 1/12 of the annual amount, regardless of the chosen method of writing off expenses.

In case of termination of the use of R&D results, the remaining part of the expenses is written off from account 04 to non-operating expenses (account 91 “Other income and expenses”).

2.1.2. Analytical accounting of intangible assets receipts

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

logical 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 the front side of the card indicate the full name and purpose

object, initial cost, useful life, rate and amount of accrued depreciation, date of registration, method of acquisition, registration document. The reverse side of the card contains the characteristics of the intangible asset.

2.2. Accounting for disposal of intangible assets

Primary documents developed within the organization itself in accordance with the provisions of Art. 9 “Primary accounting documents” of the Federal Law “On Accounting” and approved by order of the head on accounting policies:

Act of write-off of intangible assets;

The act of ceasing the use of intangible assets;

Card for recording intangible assets in the form of intangible assets-1.

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

The main types of disposal of intangible assets are:

• sale;
• write-off due to unsuitability;
• gratuitous transfer;
• transfer of intangible assets as a contribution to the authorized capital of other organizations;
• expiration or cancellation of the title document;
• for other reasons.

When intangible assets are disposed of as a result of their sale, write-off, or gratuitous transfer, the entire amount of accumulated depreciation is written off to the debit of account 05 “Amortization of intangible assets” from the credit of account 04 “Intangible assets.”

The residual value of intangible assets is written off from account 04 to the debit of account 91 “Other income and expenses”, subaccount 2 “Other expenses”. To the debit of the account

91, subaccount 2, all expenses associated with the disposal of intangibles are also written off

real assets, and the amount of VAT on sold and donated non-material

real assets.

The credit of account 91 reflects the amount of proceeds from the sale or other income from the disposal of intangible assets.

The financial result from the disposal of intangible assets is formed on account 91 and then written off from account 91 to account 99 “Profits and losses”. Moreover, if the amount of proceeds from the sale of intangible assets exceeds their residual value and expenses associated with disposal, then the difference is written off to the debit of account 91 and the credit of account 99. If the residual value of disposed intangible assets is not compensated by the proceeds from their sale, then the difference between them written off from the credit of account 91 to the debit of account 99.

Disposal of intangible assets free of charge under a gift agreement leads to a loss:

Debit account 99 “Profits and losses” Credit account 91 “Other income and expenses”, subaccount 9 “Balance of other income and expenses”.

The disposal of objects on account of contributions to the authorized (share) capital is considered in accounting as long-term financial investments in account 58 “Financial investments”, subaccount 1 “Units and shares”.

For the amount of depreciation accrued on objects transferred to the deposit account, the following entry is made:

Debit account 05 “Amortization of intangible assets” Credit account 04 “Intangible assets”.

The residual value of intangible assets is written off:

Debit account 58 “Financial investments”, subaccount 1 “Shares and shares” Credit account 04 “Intangible assets”.

3. ACCOUNTING FOR DEPRECIATION OF INTANGIBLE ASSETS

The rules and methods for calculating depreciation on intangible assets are established by accounting statements in the Russian Federation and PBU 14/2007 “Accounting for intangible assets.”

The purpose of depreciation is to pay off the cost of intangible assets over a specified useful life.

The cost of patents and certificates, exclusive rights is not repaid by depreciation:

1) if intellectual property objects belong to non-profit organizations [clause 56 Regulations on accounting and financial reporting in the Russian Federation];

2) if exclusive rights to intellectual property objects belong to other organizations, but are used by the organization as a result of the granting of non-exclusive rights by the copyright holder under license agreements, commercial concession agreements, etc. and are recorded on off-balance sheet accounts.

In accordance with regulatory documents, the basic rules for calculating depreciation of intangible assets are as follows:

1. Depreciation charges are calculated and presented in accounting regardless of the results of the organization’s activities.

2. Depreciation charges are reflected in the accounting records of the reporting period (month, quarter, year) to which they relate.

3. Depreciation begins to accrue from the first day of the month following the month the object was accepted for accounting until full repayment the value of intangible assets or their disposal.

4. Depreciation on intangible assets ceases to be calculated and shown in accounting from the first day of the month following the month of full

extinguishing their value or disposal.

5. Depreciation of an organization’s business reputation is accrued over a period of 20 years (but not longer than the life of the organization).

The cost of intangible assets with a certain useful life is repaid by calculating depreciation during their useful life, unless otherwise established by PBU 14/2007.

For intangible assets with an indefinite useful life

use, depreciation is not charged. Depreciation is not accrued for intangible assets of non-profit organizations.

Determining the monthly amount of depreciation charges for an intangible asset is carried out in one of the following ways:

• linear method;
• reducing balance method;
• a method of writing off cost in proportion to the volume of production (work).

The choice of method for determining the amortization of an intangible asset is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of the asset, including financial results from the possible sale of this asset. In the event that the calculation of the expected receipt of future economic benefits from the use of an intangible asset is not reliable, the amount of depreciation charges for such an asset is determined by the straight-line method.

For each item of intangible assets, an organization must use only one of the methods of calculating depreciation. It is determined at the time the object is registered and does not change throughout its useful life or until the object is disposed of.

The monthly amount of depreciation is calculated:

a) with the linear method - based on the actual (initial) cost or current market value (in case of revaluation) of the intangible asset evenly throughout the useful life of this asset;

b) with the reducing balance method - based on the residual value (actual (initial) cost or current market value (in case of revaluation) minus accrued depreciation) of the intangible asset at the beginning of the month, multiplied by a fraction, the numerator of which is the coefficient established by the organization (not above 3), and the denominator is the remaining useful life in months;

c) with the method of writing off the cost in proportion to the volume of products (works) based on the natural indicator of the volume of products (works) for the month and the ratio

of the actual (initial) cost of the intangible asset and the expected volume of production (work) for the entire useful life of the intangible asset.

With the straight-line method and the reducing balance method, to calculate depreciation, it is necessary to take into account the useful life of the objects. In accordance with the norms of paragraph 26 of PBU 14/2007 “Accounting for intangible assets”, this period is determined at the time the object is accepted for accounting on the basis of:

The validity period of the patent, certificate and other limitations on the useful life in accordance with the legislation of the Russian Federation;

The expected life of an asset during which the organization can receive economic benefits (income).

In practical work, the useful life can be determined:

By expert means;

Based on documents confirming the transfer of exclusive rights to the results of intellectual activity.

Thus, the amount of depreciation for any period can be calculated using the formula:

where A is the amount of depreciation for the reporting period;

N - depreciation rate.

In turn, the depreciation rate is calculated using the formula:

where S is the initial cost of the intellectual property object;

V is the expected volume of products (works, services) for the entire useful life of the object.

The depreciation rate is the percentage expressed

the initial cost of an object of intangible assets, subject to attribution to the cost of production or distribution costs, i.e. inclusion in expenses for ordinary activities organizations.

The amounts of accrued depreciation on intangible assets are reflected in accounting by accumulating the corresponding amounts on the credit of account 05 “Amortization of intangible assets.”

The amounts of accrued depreciation of intangible assets are recorded by recording:

Debit account 20 “Main production” (23 “ Auxiliary production”, 25 “General production expenses”, 26 “General operating expenses”, 44 “Sales expenses”, etc.) Credit to account 05 “Depreciation of intangible assets” - depreciation of intangible assets is calculated by accumulating the corresponding amounts in a separate account.

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

Debit account 91 “Other income and expenses”, subaccount 2 “Other expenses”

Credit to account 05 “Amortization of intangible assets”.

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

4. AUDIT AND INVENTORY OF INTANGIBLE ASSETS

4.1. Audit of intangible assets accounting

The purpose of an audit of intangible assets is to confirm the compliance of the organization’s existing accounting procedures with current legislation, as well as the reliability of the reflection of information about intangible assets in the financial statements. To achieve this goal, the auditor needs to:

• draw up an audit plan for intangible assets;
• evaluate the internal control system of the audited entity;
• develop a program of audit procedures;
• determine verification methods.

The audit of intangible assets is based on a general audit plan, where it is necessary to pay attention to important or atypical transactions in the accounting of intangible assets. Planning should help identify potential problems and result in a quality audit outcome. The auditor implements this plan through a program that determines the nature, timing and scope of the planned audit procedures and is compiled taking into account the assessment of the internal control system.

4.1.1. Audit of the internal control system and the state of accounting of intangible assets

To determine the amount of work required to form an opinion on the reliability of the reflection of information on intangible assets, it is necessary to consider the state of internal control of accounting reporting.

When analyzing the internal control system, the auditor pays attention to the following:

• has the circle of persons responsible for the safety of intangible assets been determined;
• how the organization ensures non-disclosure of trade secrets;
• whether a commission has been created for the acceptance of intangible assets;
• Is an inventory of intangible assets carried out?

To draw a conclusion about the organization of accounting, the auditor analyzes the accounting policies at the time of disclosure of information in them:

• on methods for assessing intangible assets acquired not for cash;
• on the useful life of intangible assets adopted by the organization (for individual groups);
• on methods for calculating depreciation charges for certain groups of intangible assets;
• on methods of reflecting depreciation charges on intangible assets in accounting.

The lack of control on the part of the organization's management over intangible assets, as well as the unsatisfactory organization of their accounting system, increases audit risk.

4.1.2. Stages and procedures for auditing intangible assets

1. Introductory stage. The composition of the organization's intangible assets is analyzed.

To do this, the auditor examines the data primary accounting, and accounting registers and confirms the validity of classifying the object as an intangible asset. Considerable attention should be paid to the analysis of contracts, patents, certificates of registration of property rights and other documents confirming the organization’s ownership of intangible assets. In addition, those recorded as intangible assets must comply with the requirements of clause 3 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007). At this stage, it becomes clear whether assets that are not intangible are taken into account in accounting account 04 “Intangible assets”.

During the inspection, the organization of synthetic and analytical

th accounting of intangible assets, availability of information on accounting units, compliance of open sub-accounts with accounting account 04 “Intangible assets”, the Chart of Accounts, as well as the working chart of accounts approved accounting policy organizations.

2. Audit of accounting for receipt (creation) of an intangible asset. The auditor checks the sources of intangible assets and establishes the accuracy of the reflection economic essence receipt of assets in accounting. To determine the correct reflection of transactions for the receipt of intangible assets, it is necessary to analyze concluded contracts, primary documents, and ensure that the initial cost of the asset is formed correctly.

The auditor considers the timeliness of registration of intangible assets and the correctness of the methodology produced accounting entries. To do this, primary documents are compared with register data in accounting accounts 04 “Intangible assets” and 08 “Investments in non-current assets”.

3. Audit of accounting for depreciation of an intangible asset. The accuracy of the reflection of the residual value of an intangible asset in the organization’s reporting depends on the correctness of the accrued depreciation. At this stage of the audit, the auditor pays attention to:

• to comply with the organization’s accounting policies regarding the calculation of depreciation -

tions (calculation methods must comply with the requirements of accounting legislation);

• the correctness of establishing the useful life and determining the depreciation rate;
• reliability of calculation of depreciation amounts.

4. Audit of disposal of intangible assets. During an audit of the disposal of intangible assets, the first consideration is the method of their disposal, the existence of grounds for writing off the assets, as well as its documentary evidence. In addition, the correctness of recording transactions for the disposal of intangibles is checked.

of real assets on the accounting accounts and confirms the authenticity

determining the financial result of asset disposal.

5. Audit of taxation of transactions related to intangible assets. Tax accounting intangible assets may differ from accounting. To identify tax risks, the auditor studies the accounting policies of the organization for the purposes of tax accounting, receives the necessary amount of evidence of compliance with the requirements of the current tax legislation when carrying out transactions with intangible assets. The auditor uses tax registers as an additional information base.

4.1.3. Methods for auditing intangible assets

The most effective audit is facilitated by the integrated use of various audit methods. For example, to confirm the reliability of calculations of depreciation amounts, as well as tax calculations, the recalculation method is used. The inspection method allows us to identify the correspondence of entries in accounting accounts with primary documents for accounting for intangible assets. In order to check the implementation of the necessary procedures for accounting for intangible assets, accounting employees use a method such as observation. And with the help of confirmation and analytical procedures, the auditor can verify the actual completion of transactions with intangible assets reflected in the accounting records.

4.1.4. Typical errors in accounting for intangibles

assets

Practice audits shows that the following errors are most often made in the accounting of intangible assets:

1. Incorrect classification of an object as an intangible asset (for example, intangible assets include accounting programs, reference legal systems, to which the organization does not have exclusive rights);
2. Incorrect formation of the initial cost of an inventory item of an intangible asset;

3. Incorrect calculation of depreciation due to unreasonable installation

lengthening the useful life;

4. Lack of primary documents for accounting of intangible assets.

Based on the results of the audit in accordance with Rule (standard) No. 2 “Documentation of the audit”, the auditor, guided by professional opinion, generates working documents that contain:

• data on testing of the accounting and internal control system;
• information about documentation and on the organization of accounting and tax accounting of intangible assets;
• auditor's conclusions and recommendations.

The auditor reflects the identified comments in written information, where he quantitatively and qualitatively assesses the impact of the detected errors on the distortion of the financial statements. After this, the inspector expresses his opinion on the reliability of the reporting insofar as it contains information on intangible assets. As a rule, intangible assets make up a small part of financial statements. However, nowadays organizations are increasingly faced with the need to use economic activity objects of intellectual property, register trademarks, develop programs, etc. Therefore, the role of intangible assets increases significantly.

An audit allows not only to identify shortcomings in the accounting of intangible assets in the period under audit, but also to obtain practical recommendations to eliminate these comments and prevent their occurrence in the future.

4.2. Inventory of intangible assets

When inventorying intangible assets, you need to check:

• availability of documents confirming the organization’s rights to use intangible assets;
• correctness and timeliness of reflection of intangible assets in the balance sheet.

If there are no such documents, the object does not belong to intangible assets.

The above does not apply to intangible assets acquired (manufactured) by an organization before January 1, 2001. Assets that were acquired before 2001 and included in intangible assets and for which the organization did not have exclusive rights should be accounted for according to the previous rules - as part of intangible assets. During the inventory, it is necessary to check that such objects are not excluded from intangible assets.

When making an inventory of intangible assets, an inventory list is compiled according to form No. INV-1a.

During the inventory, it is necessary to check contracts for the receipt of “other people’s” objects of intellectual activity for non-exclusive use and find out whether the period for which non-exclusive rights to these objects were transferred has expired. If the period has expired, “foreign” objects must be written off off-balance sheet.

As with the results of the inventory of fixed assets, based on the results of the inventory of intangible assets, a matching statement is drawn up in form No. INV-18.

4.3. The procedure for recording business transactions

Exclusive rights to intellectual property are confirmed by protection documents (patents, certificates, etc.) issued by the Russian Agency for Patents and Trademarks (Rospatent). Possessing these rights, the copyright holder has unlimited possibilities to dispose of them: use them in his activities, transfer exclusive

rights to the new owner, transfer non-exclusive rights to use

objects of intangible assets to other legal entities or individuals.

The transfer of exclusive rights to an object of intellectual property to the new owner is formalized by an agreement on the assignment of rights, according to which the party accepting the exclusive rights becomes the copyright holder.

Income received from the assignment of exclusive rights to intangible assets is recognized as operating income, the profit received is reflected in the Debit of account 91 “Other income and expenses” and the Credit of account 99 “Profits and losses”.

When transferring the right to use intangible assets to other legal entities or individuals, non-exclusive rights are transferred; exclusive rights remain with the owner of intangible assets. The transfer of these rights is formalized by a license agreement, according to which one party (licensor) allows the other party (licensee) to use the intangible asset on the terms specified in the agreement.

When transferring the right to use intangible assets, they remain on the owner’s balance sheet. The transfer of rights to objects is reflected by entries in the corresponding subaccounts or analytical accounts in account 04.

For the granted right to use intangible assets, the licensee either pays the licensor a one-time fee (“lump-sum payment”) or makes periodic payments (“royalties”) during the entire period of use of the relevant object. Royalties are used for settlements with the licensor in 80 - 90% of cases when licensing agreements are concluded.

The procedure for accounting for income by the licensor depends on the areas of its activities. If the licensor has the granting of rights to use intangible assets as its main activity, then the accrual of a one-time remuneration or periodic payments is recorded as an accounting entry:

Debit of account 76 “Settlements with various debtors and creditors” Credit of account 90 “Sales”, subaccount 1 “Revenue”.

In the case where the provision of these rights is not the subject of the action

licensor's activity, accrued remuneration or periodic payments

reflected in the Debit of account 76 “Settlements with various debtors and creditors” and the Credit of account 91 “Other income and expenses”.

The licensee's intangible assets received for use are taken into account off-balance sheet in the valuation specified in the license agreement.

The accrual of a one-time remuneration for the granted right to use intangible assets is reflected in the Debit of account 97 “Deferred expenses” and the Credit of account 76 “Settlements with various debtors and creditors”. During the validity period of the license agreement, expenses are written off evenly from account 97 to the production cost accounts. Periodic payments under the license agreement are written off monthly to production cost accounts from Account Credit 76.

5. FEATURES OF ACCOUNTING FOR BUSINESS REPUTATION

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 cost at balance sheet all its assets and liabilities according to the organization’s balance sheet as of the date of its purchase (acquisition).

At the same time, a positive reputation, for which the term “good will” is often used, an organization should be considered as a premium to the price paid by the buyer in anticipation of future economic benefits, and taken into account as a separate inventory item.

It is sometimes believed that an organization’s business reputation is due to profitable business contacts, favorable relationships among its employees and a high reputation among clients, which, in turn, is determined by the organization’s favorable location, monopoly privileges, highly qualified administration and other factors.

A negative business reputation of an organization, in contrast to goodwill, it is called “bad will”, should be considered as a discount on the price provided to the buyer due to the lack of factors of the presence of stable buyers, reputation for quality, marketing and sales skills, business connections, management experience , level of personnel qualifications, etc.

In accounting, the value of an organization’s business reputation is reflected in the following entries:

Debit of account 04 “Intangible assets” Credit of account 76 “Settlements with various debtors and creditors”.

When acquiring an organization at an auction or competition, business reputation is defined as the difference between the purchase price paid by the buyer and the estimated (initial) cost of the sold organization.

If the purchase price exceeds the estimated (initial) cost, the property is accounted for at the estimated (initial) cost by debiting the corresponding accounts for their accounting from the cash account credit in the amount of expenses for

ransom. The excess amount is reflected as intangible assets in debit

account 04 “Intangible assets”, sub-account “Business reputation of the organization”.

If the estimated (initial) cost exceeds the purchase price, the property is accounted for at the estimated (initial) cost, reflected in the debit of their accounts and the credit of cash accounts (in the amount of redemption costs) and account 98 “Deferred income”, subaccount “ Business reputation of the organization” in the amount of excess of the estimated (initial) value over the purchase price.

The acquired business reputation of an organization is amortized over 20 years (but not more than the life of the organization). Depreciation charges for the organization's positive business reputation are determined using the straight-line method.

6. USE OF INTANGIBLE ASSETS IN THE WORK OF NADEZHDA LLC

The supermarket chain Nadezhda LLC ordered the design bureau to develop the design of its “Bag” logo. The cost of services is 141,600 rubles, including VAT - 21,600 rubles. It was decided to register the logo as a trademark. The services of a patent attorney for registering a trademark with Rospatent cost 7,080 rubles, including VAT - 1,080 rubles. The fees for registering a trademark amounted to 49,500 rubles.

In December 2008, the trademark was put into operation.

The accountant of Nadezhda LLC made the following entries:

Debit 08 “Investments in non-current assets” subaccount 5 “Purchase of intangible assets” Credit 60 “Settlements with suppliers and contractors”:

126,000 rub. ((141600 - 21600) + (7080 - 1080)) - reflects the cost of services of a design bureau and a patent attorney;

Debit 19 “VAT on acquired assets”, subaccount 2 “VAT on acquired intangible assets” Credit 60 “Settlements with suppliers and contractors”:

22680 rub. (21600 + 1080) - input VAT on the services of a design bureau and patent attorney is taken into account;

Debit 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets” Credit 76 “Settlements with various debtors and creditors”:

49500 rub. - fees for registering a trademark are taken into account;

Debit 60 “Settlements with suppliers and contractors” Credit 51 “Settlement accounts”:

148680 rub. (141600 + 7080) - paid for services for the development and registration of a trademark;

Debit 76 “Settlements with various debtors and creditors” Credit 51 “Settlement accounts”:

49500 rub. - fees have been paid to Rospatent;

Debit 04 “Intangible assets” Credit 08 “Investments in non-current assets”, subaccount 5

“Acquisition of intangible assets”:

175500 rub. (126000 + 49500) - the registered trademark is included in intangible assets.

VAT paid for services for the production and registration of a trademark can be deducted by a store after registering an intangible asset:

Debit 68 “Calculations for taxes and fees”, Credit 19 “VAT on acquired assets”, subaccount 2 “VAT on acquired intangible assets”:

22680 rub. - the amount of input VAT is accepted for deduction.

The useful life of the trademark is 4 years.

N = 1/48*100%=2.08% - the depreciation rate is calculated using the linear method.

175500*0.0208=3650.4 rub. - the amount of depreciation charges for the month.

3650.4*12= 43804.8 rub. - the amount of depreciation charges for the first year of use of the trademark.

The accountant made the following entry:

Debit account 25 “General production expenses” Credit account 05 “Depreciation of intangible assets”

3650.4 rub. - depreciation has been calculated for the month.

The residual value at the end of the first year was: 175500 - 43804.8 = 131695.2 rubles.

Nadezhda LLC entered into a two-year license agreement in January 2010 for the use of its trademark by another store. Under this agreement, Nadezhda LLC receives 210,040 rubles. (including VAT - 32,040 rubles) in equal monthly payments for two years.

The residual value of the trademark at the beginning of 2010 is 131,695.2 rubles. The monthly depreciation amount for a trademark is 3,650.4 rubles.

The organization determines income and expenses using the accrual method.

Residual value at the end of the second year = 131695.2 - 43804.8 = 87890.4 rubles.

Residual value at the end of the third year = 87890.4-43804.8 = 44085.6 rubles.

The following entries were made in the licensor’s accounting records:

in January 2010:

Debit 04 “Intangible assets”, subaccount “Trademark provided for use” Credit 04 subaccount “Trademark”:

131695.2 rub. - the trademark was transferred for use.

Debit 51 “Settlement accounts” Credit 62 “Settlements with buyers and customers”:

8751.67 rub. (RUB 210,040/24 months) - royalty received from the licensee for the use of the right to the trademark;

8751.67 rub. - the received funds are reflected in other income;

1335 rub. (RUB 8,751.67*18% /118%) - VAT is charged on royalties;

Debit 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit 05 “Depreciation of intangible assets”:

3650.4 rub. - depreciation has been accrued on the trademark transferred under a license agreement.

Nadezhda LLC, after two years of granting a non-exclusive right to use the trademark to another store, decided to sell it the exclusive right to it. The initial cost of the right to a trademark was 175,500 rubles. Depreciation was calculated using account 05. The total amount of accrued depreciation was:

(RUB 175,500 - RUB 131,695.2) + RUB 3,650.4*24 months. = 131414.4 rub.

43804.8 rubles * 3 years = 131414.4 rubles.

44085.6 rub. - initial cost at the beginning of the fourth year.

According to the agreement, the buyer paid 85,904 rubles for the exclusive right to the trademark. (including VAT - 13,104 rubles).

The following entries were made in the accounting records of Nadezhda LLC:

Debit 04 “Intangible assets”, subaccount “Disposal of intangible assets” Credit 04 “Intangible assets”, subaccount “Trademark”:

175500 rub. - the initial cost of the exclusive right to a trademark has been written off;

Debit 05 “Depreciation of intangible assets” Credit 04 “Intangible assets”, subaccount “Disposal of intangible assets”:

131414.4 rub. - the amount of accrued depreciation is written off;

Debit 62 “Settlements with buyers and customers” Credit 91 “Other income and expenses”, subaccount 1 “Other income”:

85904 rub. - revenue from the sale of the exclusive right to a trademark is reflected;

Debit 91 “Other income and expenses” Credit 68 “Calculations for taxes and fees”, subaccount “Calculations for VAT”:

13104 rub. - VAT is charged on the implementation of the exclusive right to a trademark;

Debit 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit 04 “Intangible assets”, subaccount “Disposal of intangible assets”:

44085.6 rub. (175500 - 131414.4) - the residual value of the exclusive right to a trademark is written off;

Debit 91 “Other income and expenses”, subaccount 9 “Balance of other income and expenses” Credit 99 “Profits and losses”:

28714.4 rub. (85904 - 13104 - 44085.6) - profit from the operation is reflected.

CONCLUSION

In my work “Accounting for Intangible Assets,” a fairly new topic for our modern economic life was considered. Now, with the development market economy, the great importance of information in our lives, acquired intangible assets of organizations. A trademark and a company's business reputation can sometimes be worth much more than the company's property. Many companies currently operate not in material form, but in the information sphere, the sphere of scientific and technical developments. For them, intangible assets play a major role in organizing business.

Based on the current legislation, I reviewed various ways of accepting and disposing of intangible assets for accounting, documents with the help of which synthetic and analytical accounting of the movement of intangible assets is carried out, and considered various methods of calculating depreciation on intangible assets.

Using the example of the operation of the Nadezhda LLC supermarket chain, the registration and evaluation of a store trademark were considered, a method was selected and depreciation was calculated for this type of intangible assets, the granting of the right to use a trademark under a license agreement was shown, as well as the disposal of an intangible asset in connection with its sale.

As a result of the work done, the following conclusions can be drawn: - for accounting for intangible assets due to their diversity in composition and purpose, their classification is important, on the basis of which reports on the presence and movement of intangible assets are compiled, hence, accounting for this type of funds is organized in the accounting department according to their types, regardless of the organizational and legal form of ownership of the enterprise; - a feature of accounting for intangible assets, in particular disposals, is the determination of the financial result for this operation and its subsequent attribution to either profit or loss.

BIBLIOGRAPHY

1. Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n, as amended. Orders of the Ministry of Finance of the Russian Federation dated 05/07/2003 No. 38n, dated 09/18/2006 No. 115n - M.: Eksmo, 2010. - 96 p.

2. Accounting Regulations “Accounting for Intangible Assets” PBU 14/2007. Approved by order of the Ministry of Finance of the Russian Federation dated December 27, 2007 No. 153n. - M.: Eksmo, 2010. - 12 p.

3. Bychkova S.M., Badmaeva D.G. Accounting financial Accounting. - M.: Eksmo, 2008. - 528 p.

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Intangible assets (IMA) for accounting and analysis purposes can be classified according to various criteria. Intangible assets can be grouped by type, source of receipt, useful life, etc. We will tell you more about the classification of intangible assets in our consultation.

Classification of intangible assets by type

The main classification of intangible assets can be carried out according to types of intangible assets. So, for example, they can be distinguished the following types intangible assets:

• the exclusive right of the patent holder to the invention;
• the exclusive right of the patent holder to an industrial design;
• the exclusive right of the patent holder to a utility model;
• the exclusive right of the author to use the computer program;
• the exclusive right of the author to use the topology of integrated circuits;
• exclusive right to a trademark;
• exclusive right to a service mark;
• exclusive right to the appellation of origin of goods;
• exclusive right to a company name;
• the exclusive right of the patent holder to selection achievements;
• possession of know-how regarding industrial experience;
• positive business reputation, etc.

At the same time, the types of intangible assets in their classification are not the only basis for grouping intangible assets.

Other classifications of intangible assets

Let's present some types of classifications of intangible assets in the table, highlighting other characteristics of the group:

Classification sign	Types of intangible assets
Method of receipt of an object of intangible assets into the organization	- purchased for a fee; — received as a contribution to the authorized capital; - received free of charge; - created in-house; - barter received under the agreement, etc.
Based on actual use by the organization	- used; - unused
Depreciation in accounting	— depreciable; - non-depreciable
Belonging to depreciation groups in tax accounting	Assets belonging to I, II, ... X depreciation groups
The method of depreciation applied to depreciable intangible assets in accounting	Shock-absorbing: - linear method; - reducing balance method; — by writing off the cost in proportion to the volume of products (works)
The depreciation method applied to depreciable intangible assets in tax accounting	Shock-absorbing: - linear method; - in a non-linear way
Depending on the residual value	— fully depreciated (residual value is 0); - having a non-zero residual value
Depending on the fact of revaluation of intangible assets in accounting	- subject to revaluation; — accounted for at historical cost

In addition, using data, it is possible to classify them on other grounds. For example, by studying the value of intangible assets by type in dynamics, it is possible, for example, to identify objects whose cost is reporting period increased or decreased. And having calculated the turnover ratios of intangible assets or their profitability, and also determined standard values These coefficients for the organization, it is possible to classify intangible assets into turnover and profitability groups.

Main normative document for accounting for intangible assets (intangible assets) in commercial organizations(except for credit) is the Regulation on accounting“Accounting for intangible assets” (PBU 14/2007).

To accept an object for accounting as 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 creating a non-profit organization (including 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;
• 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.

So, intangible assets- these are objects created or acquired by organizations that are used in economic activity for a period exceeding 12 months, have a monetary value, have the ability to alienate and generate income, but are not material assets.

Intangible assets include intellectual property objects:

• the exclusive right of the patent holder to an invention, industrial design, utility model;
• exclusive copyright for computer programs. Database;
• 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 location of goods;
• the exclusive right of the patent holder to selection achievements.

An intangible asset is not the result of intellectual activity itself, but the exclusive right to use the result.

The legal status of intellectual property is regulated by civil law. Article 128 of the Civil Code of the Russian Federation contains an exhaustive definition of the types of objects of civil rights: “Objects of civil rights include things, including money and securities, other property, including property rights; works and services; information; results of intellectual activity, including exclusive rights to them (intellectual property); intangible benefits."

In Art. 138 of the Civil Code of the Russian Federation provides a definition of intellectual property: “In cases and in the manner established by this Code and other laws, the exclusive right (intellectual property) of a citizen or legal entity to the results of intellectual activity and equivalent means of individualization of a legal entity, products, works or services (company name, trademark, service mark, etc.). The use of the results of intellectual activity and means of individualization, which are the object of exclusive rights, may be carried out by third parties only with the consent of the copyright holder.”

In accordance with PBU 14/2007, intangible assets take into account business reputation that arose in connection with the acquisition of an enterprise as a property complex.

Business reputation - This is the excess of the organization's current price over the balance sheet value of all its assets and liabilities. Business reputation can be positive or negative. Goodwill is a price premium paid by a buyer in anticipation of future economic benefits. It is depreciated over 20 years (but not more than the life of the organization) and is reflected in accounting by uniformly reducing its original cost. Negative business reputation of an organization is a discount on the price provided to the buyer and is accounted for as other income.

Intangible assets do not include expenses associated with the formation of a legal entity, organizational expenses, intellectual and business qualities of the organization's employees, their qualifications and ability to work.

According to the Tax Code of the Russian Federation (Chapter 25). in comparison with PBU 14/2007, business reputation is excluded from intangible assets.

When considering the concept of intangible assets, a number of questions arise. Thus, at the time an organization capitalizes an intangible asset, it is impossible to accurately determine whether it will be used in the production of products, performance of work and provision of services, as well as whether the period of its use will be met. The condition under which the organization does not anticipate a subsequent sale can similarly be questioned (see paragraph 7.1 “Concept, classification and valuation of fixed assets”).

The groundlessness of this condition becomes obvious when considering Art. 132 and 559 of the Civil Code of the Russian Federation, according to which, under a contract for the sale of an organization, the seller undertakes to transfer into the ownership of the buyers a property complex, which includes all types of property, including the rights to designate the individualization of the enterprise, its products, works, services (company name, trademarks , service marks) and other exclusive rights.

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 capable of bringing benefits to the organization future economic benefits(i.e. the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization);

2. organization has the right to receive economic benefits that this object is capable of generating in the future (i.e. the organization has documents confirming the existence of the asset and the organization’s rights to it), and also exists control above 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 for use for a long time (more than 12 months or normal operating cycle)

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

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

7. the absence of a material form for an object.

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 is depreciated over 20 years on a straight-line basis. Negative - in full amount include the financial result of the period as part of other income.

Costs 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 on account 04 only those intangible assets to which the company has exclusive rights are taken into account. However, for complex objects there is an exception, which follows from PBU 14/2007. That is, complex objects to which the company has both exclusive and non-exclusive rights, in accordance with Art. 1240 Civil Code The Russian Federation can be accounted for on account 04. The organization decides independently which complex objects are classified as intangible assets. In this case, the criteria must be fixed in the order accounting policy.

Intangible assets include:

• exclusive rights of the patent holder to inventions, industrial designs, utility models and breeding achievements;
• exclusive copyright for computer programs and databases;
• exclusive rights of the owner to a trademark and service mark, appellation of origin of goods;
• property right of the author or other copyright holder to 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: those regulated by patent law and those regulated by copyright law.

Objects regulated by patent law (industrial property objects) 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;
• utility model;
• trademark and service mark are designations that allow one to distinguish, respectively, homogeneous goods and services of different legal entities and individuals;
• corporate 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 this data;
• topology of integrated circuits - the spatial-geometric arrangement of the set of elements of an integrated circuit and the connections between them, recorded on a material medium.

Deferred costs - organizational expenses

Organizational expenses consist of the costs of paying consultants, preparing 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 organization's expenses associated with the need to re-register constituent and other documents (expanding the organization, changing types of activities, submitting sample signatures of officials, etc.), manufacturing new stamps, seals, etc., are included in the organization's general business expenses. Organizations changing their legal form make these expenses at the expense of the profits remaining at their disposal.

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

Positive goodwill should be considered as a premium paid by the buyer to ensure the future profitability potential of the acquired enterprise. This means that the money spent on acquiring goodwill will bring economic benefits in the future.

Negative business reputation should be considered as a price discount provided to the buyer due to the company’s lack of stable customers, marketing and sales skills, business connections, management experience, etc.

A feature of material 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 qualify as intangible assets, since they cannot be transferred to other persons.

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

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

• the intangible asset must be used by the enterprise for more than 12 months for production purposes or for management needs;
• an intangible object 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 must bring profit to the enterprise.

29. Intangible assets: concept, classification, assessment.
Standard. base: 1. Regulations on the management of financial and economic activities (approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n) 2), Chart of accounts of financial and economic activities of the organization and Instructions for its use (approved by order of the Ministry of Finance RF dated 10/31/2000 No. 94 n, 3 PBU 14/2000 “Accounting for intangible assets” (approved by order of the Ministry of Finance of the Russian Federation dated October 16, 2000 N 91 n).
When accepting assets as non-material assets, the following conditions must be simultaneously met: a) absence of material-material (physical) structure; b) the possibility of identification (separation, separation) of an organization from other property; c) used in the production of products, in the production or provision of services, or for the management needs of the organization; d) use during for a long time, i.e. term useful Spain, will continue for over 12 months. or normal operating cycle if it exceeds 12 months; e) the organization does not presuppose the subsequent resale of this property; f) the ability to bring organizations e.g. benefits (income) in the future; g) the presence of properly executed documents confirming the existence of the asset itself and excluding the right of the organization to the results of intellectual activity (patents, certificates, other documents of protection, agreement of assignment (acquisition) of a patent, trademark, etc.).

If the conditions for recognizing an object of intellectual property as an intangible asset are not met (for example, if the organization has not received a patent for an invention or the useful life of the object is less than 12 months), then its value can be taken into account as part of:

• expenses for research, development and technological work (R&D);

• deferred expenses;

• current expenses.

Cost restrictions

There are no cost restrictions for including an object of intellectual property in intangible assets in accounting. For more details on the conditions for recognizing intellectual property objects as intangible assets, seetable .

Rights to the created object

If an organization has created an object of intellectual property on its own, then the exclusive rights to it must be documented. Most intellectual property objects (results of intellectual activity) must be registered with Rospatent or the State Commission for Testing and Protection of Selection Achievements. Documents confirming exclusive rights to the created object are:

• certificate for a trademark (service mark) (Articles 1480 and 1481 of the Civil Code of the Russian Federation);

• certificate of exclusive right to the appellation of origin of goods (clause 2 of Article 1518 and Article 1530 of the Civil Code of the Russian Federation);

• patent for an invention, industrial design, utility model (Articles 1353 and 1354 of the Civil Code of the Russian Federation);

• patent for a selection achievement (Articles 1414 and 1415 of the Civil Code of the Russian Federation).

If the organization has received the necessary security documents, the created intellectual property object can be taken into account as part of intangible assets.

Some intellectual property objects are registered voluntarily, for example, the exclusive right to a computer program (Article 1262 of the Civil Code of the Russian Federation).

Rights to the transferred object

In addition to creating intellectual property on its own, an organization can obtain rights to them:

• under an agreement (license or alienation of an exclusive right) (Article 1233 of the Civil Code of the Russian Federation);

• in a non-contractual manner on the basis of the law (for example, during reorganization, foreclosure on the property of the copyright holder) (Article 1241 of the Civil Code of the Russian Federation).

In each of these cases, the organization acquires the rights to use the intellectual property. These rights may be exclusive or non-exclusive.

Depending on the type of agreement, an organization may receive all exclusive rights to an intellectual property object or only part of them.

To transfer all rights to an object of intellectual property, an agreement on the alienation of exclusive rights is concluded. In this case, the organization becomes the only one who can use the resulting intellectual property. This is stated in Article 1234 of the Civil Code of the Russian Federation.

If part of the exclusive rights to the result of intellectual activity is transferred, a license agreement is concluded. The license agreement can be of two types:

• simple (non-exclusive) license;

• exclusive license.

In the first case, the original owner of the exclusive right (licensor) reserves the right to issue licenses to other parties. That is, other organizations can also use this result of intellectual activity (means of individualization). In the second case, the organization is the only one who uses the object within the framework of the rights transferred to it. Such rules are established in Article 1236 of the Civil Code of the Russian Federation.

For example, a program for management accounting was developed at the request of an organization. According to the agreement, the organization has exclusive rights to use the program in its business activities, and the developer has exclusive rights to modify it. In such a situation, the developer does not have the right to provide the computer program for use by other persons, and the organization does not have the right to enter into agreements for modifying the computer program with other developers.

An object of intellectual property can be included in the intangible assets of a company only if the organization owns all the exclusive rights (for example, if an agreement on the alienation of an exclusive right was concluded or the organization became the copyright holder after reorganization). This follows from the provisions of paragraphs 38 and 39 of PBU 14/2007. To include the received object among intangible assets, you must have documents confirming exclusive rights. For example it could be:

• agreement on alienation of exclusive rights;

• transfer act (in case of reorganization in the form of transformation, merger or accession) or separation balance sheet (in case of division or separation of an organization) (Article 58 of the Civil Code of the Russian Federation).

The agreement must be registered with Rospatent (State Commission for Testing and Protection of Selection Achievements) in cases where the result of intellectual activity itself was registered (clause 2 of Article 1232, clause 7 of Article 1452, clause 5 of Article 1262 of the Civil Code of the Russian Federation) .

If only part of the exclusive rights to an intellectual property object has been received, then such an object is recognized as an intangible asset received for use. Since intellectual property objects received for use are not included in the organization’s balance sheet, it is necessary to maintain off-balance sheet accounting for them. This procedure follows from paragraphs 38 and 39 of PBU 14/2007.

The cost of intangible assets of the enterprise recorded on the balance sheet is repaid by accrual depreciation(clause 23 PBU 14/2007).

R&D

The costs of acquiring (creating) an object of intellectual property should be reflected as part of R&D if the following conditions are simultaneously met:

• the object was developed in-house by the organization or on its order;

• work to create an object can be classified as research or scientific and technical activities. The criteria for such activities are defined in Article 2 of the Law of August 23, 1996 No. 127-FZ;

• the result of R&D is not subject to legal protection or legal protection is not properly formalized (for example, if the invention does not require a patent or the organization for some reason did not patent its invention).

This follows from paragraph 2 of paragraph 1 and paragraph 2 of PBU 17/02.

Future expenses

If the cost of an intellectual property item cannot be reflected as part of R&D expenses, then the costs of its creation (purchase) should be included either in deferred expenses or in current expenses. The costs of acquiring (creating) an object of intellectual property that will be used in several reporting periods are considered as deferred expenses. For example, do this if, when purchasing the rights to use an object of intellectual property, the organization paid a fixed amount at a time. If this condition is not met, the costs of acquiring (creating) an object of intellectual property should be taken into account as part of current expenses. For example, do this if the organization makes periodic payments for the use of intellectual property. This procedure follows from paragraph 18 of PBU 10/99.

Costs for the acquisition (creation) of an intellectual property item, recorded as deferred expenses, are subject to write-off. The organization independently establishes the procedure for writing off expenses relating to several reporting periods. For example, an organization can write off a one-time one-time payment for the use of an object of intellectual property evenly over the period for which it was received. Fix the applied option for writing off deferred expenses in the accounting policy for accounting purposes. This is stated in paragraph 18 of PBU 10/99 and paragraphs 7 and 8 of PBU 1/2008.

An example of reflecting in accounting the costs of acquiring part of the exclusive rights to use a patented invention. For the use of a patented invention, the organization pays a fixed amount at a time

Under the terms of the agreement, in January 2016, the “Master” is paid a remuneration in the form of a fixed one-time payment in the amount of 169,920 rubles, including VAT - 25,920 rubles.

Alpha's accounting policy states that deferred expenses are written off as current expenses evenly over the period to which they relate. In this case, during the validity period of the license agreement.

In accounting, Alpha's accountant made the following entries.

In January 2016:

Debit 012
– 169,920 rub. – the cost of an intangible asset received for use is taken into account;

Debit 97 Credit 60
– 144,000 rub. (RUB 169,920 – RUB 25,920) – remuneration accrued under the license agreement;

Debit 19 Credit 60
– 25,920 rub. – VAT on remuneration under the license agreement is taken into account;

– 25,920 rub. – accepted for deduction of VAT on remuneration under the license agreement;

Debit 60 Credit 51
– 169,920 rub. – remuneration under the license agreement is transferred.

Every month since February 2016, the accountant writes off (in proportion to the number of calendar days) part of the remuneration under the license agreement, taken into account as part of deferred expenses.

In February 2016:

Debit 20 Credit 97
– 5713 rub. (RUB 144,000: 731 days × 29 days) – part of the remuneration under the license agreement, previously taken into account as deferred expenses, was written off.

In March 2016:

Debit 20 Credit 97
– 6107 rub. (RUB 144,000: 731 days × 31 days) – part of the remuneration under the license agreement, previously included in deferred expenses, was written off.

The accountant made similar entries for writing off remuneration under the license agreement, taken into account as deferred expenses, until January 2018 (inclusive).

In January 2018, upon expiration of the license agreement, the accountant wrote off the value of the intangible asset acquired for use:

Credit 012

An example of reflecting in accounting the costs of acquiring part of the exclusive rights to use a patented invention. For the use of a patented invention, the organization transfers monthly license payments

In January 2016, Alpha LLC entered into a license agreement with Master Manufacturing Company LLC (patent holder). Under the agreement, the organization receives part of the exclusive rights to use the patented invention for 2 years (24 months) - from February 1, 2016 to January 31, 2018.

According to the agreement, the cost of the intangible asset received for use is 169,920 rubles. Under the terms of the agreement, the “Master” is paid a monthly remuneration in the amount of 7,080 rubles, including VAT – 1,080 rubles.

The following entries were made in Alpha's accounting.

In January 2016:

Debit 012
– 169,920 rub. – the cost of an intangible asset received for use is taken into account.

Every month from February 2016 to January 2018, the accountant makes the following entries:

Debit 20 Credit 60
– 6000 rub. (RUB 7,080 – RUB 1,080) – remuneration accrued under the license agreement;

Debit 19 Credit 60
– 1080 rub. – VAT on remuneration under the license agreement is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
– 1080 rub. – accepted for deduction of VAT on remuneration under the license agreement;

Debit 60 Credit 51
– 7080 rub. – remuneration under the license agreement is transferred.

In January 2018, upon expiration of the license agreement, the cost of the intangible asset acquired for use was written off by the accountant:

Credit 012
– 169,920 rub. – the value of an intangible asset received for use is written off.

Small businesses

For organizations that have the right to conduct accounting in a simplified form, it is provided special procedure for accounting expenses (Parts 4, 5, Article 6 of the Law of December 6, 2011 No. 402-FZ).

Tax accounting of intangible assets

The procedure for recognizing intangible assets in tax accounting differs from the procedure for their recognition in accounting. For comparison, the composition of objects that are recognized as intangible assets in accounting and taxation is given intable .

In tax accounting, write off the costs of acquiring intangible assets whose value exceeds 100,000 rubles through depreciation (Clause 1, Article 256 of the Tax Code of the Russian Federation). Do not charge depreciation on an intangible asset if payment of its purchase price will occur in periodic payments during the term of the contract (subclause 8, clause 2, article 256 of the Tax Code of the Russian Federation). Such costs are included in other costs associated with production and sales (subclause 37, clause 1, article 264 of the Tax Code of the Russian Federation).

For information on the procedure for writing off intangible assets in tax accounting, the value of which does not exceed 100,000 rubles, see What property is considered depreciable in tax accounting? .

For more information on the rules for calculating depreciation on intangible assets, see the recommendations:

• How to calculate depreciation of intangible assets using the straight-line method in tax accounting ;

• How to calculate depreciation of intangible assets using the non-linear method in tax accounting .

Situation: how to reflect in accounting and taxation the costs of acquiring (developing) technical specifications (TS) for products?

Depending on what the specifications are, reflect them as:

• expenses for preparation and development of new production, introduction of new technologies;

• Intangible assets received under a license agreement;

• R&D result.

Reflection of specifications as part of other expenses

Specifications are an integral part of technical documentation, which is developed by decision of the manufacturer or at the request of the consumer of the product (clause 3.1 of GOST 2.114-95, introduced by Decree of the State Standard of Russia dated July 1, 1996 No. 425). In this case, the technical conditions do not relate to intellectual property (subclauses 1–16, clause 1, article 122 of the Civil Code of the Russian Federation).

In accounting, expenses for the acquisition (development) of technical specifications for starting a new production, which do not relate to intangible assets, are taken into account as deferred expenses in account 97 (clause 19 PBU 10/99, paragraph 2, clause 39 PBU 14/2007, clause 16 PBU 2/2008, Chart of Accounts). In tax accounting, reflect such costs at a time as part of other expenses associated with the preparation and development of new production facilities, the introduction of production technologies (subclauses 34, 35, clause 1, article 264, clauses 1, 2, article 318 of the Tax Code of the Russian Federation).

Reflection of specifications as part of intangible assets

If technical specifications constitute a trade secret, then they are recognized as a production secret - know-how (subclause 12, clause 1, article 1225, article 1465 of the Civil Code of the Russian Federation, clause 1, article 1 of the Law of July 29, 2004 No. 98-FZ ).

In accounting for intangible assets, a production secret is recognized if a number of conditions are simultaneously met (clause 3 of PBU 14/2007). In this case, the initial cost of intangible assets will be equal to the costs of acquiring (creating) technical documentation. The useful life of intangible assets in accounting can be determined based on the expected life of the asset, during which the organization expects to receive economic benefits (clause 26 of PBU 14/2007). Write off the cost of intangible assets through depreciation (clauses 23, 31 of PBU 14/2007).

In tax accounting, a production secret (know-how) is reflected as an intangible asset and is subject to depreciation if its value exceeds 100,000 rubles. (clause 1 of article 256, subclause 6 of clause 3 of article 257 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-03-06/1/162). Determine the useful life of such intangible assets yourself, but not less than three years (paragraph 2, paragraph 2, article 258 of the Tax Code of the Russian Federation).

Specifications obtained under a license agreement

The holder of the original technical specifications can obtain exclusive rights to them. Then the organization can obtain a copy of the technical conditions by concluding, for example, a license agreement (Article 1469 of the Civil Code of the Russian Federation).

In accounting, intangible assets received for use should be taken into account in an off-balance sheet account in the assessment based on the amount of remuneration under the contract. In this case, reflect fixed one-time payments for the granted right of use as deferred expenses and write off during the term of the agreement as expenses for common types activities (clause 39 PBU 14/2007, clause 5 PBU 10/99).

In tax accounting, expenses in the form of a one-time payment for using the right to technical specifications should be taken into account as part of other expenses associated with production and sales (subclauses 37, 49, clause 1, article 264 of the Tax Code of the Russian Federation). These expenses can be distributed over the term of the contract (clause 1, subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

Specifications as a result of R&D

Work on the creation of technical documentation can be qualified as R&D if it is aimed at obtaining or applying new knowledge, production methods, and technologies. In accounting, the procedure for accounting for R&D expenses is regulated by PBU 17/02.

When calculating income tax, R&D costs may be reflected as follows:

• intangible assets of the company;

• other costs associated with production and sales;

• costs associated with production and sales.

This is stated in Article 262 Tax Code RF.

Regardless of the results obtained, R&D expenses can be included at a time in other expenses in the reporting (tax) period in which the research or development (their individual stages) is completed. If you were involved in R&D outside organization, then upon completion of the stages or work as a whole, the customer and the contractor sign the acceptance certificate.

This is stated in paragraphs 4 and 5 of Article 262 of the Tax Code of the Russian Federation.

If the technical documentation does not contain elements of novelty, consider the costs associated with its development as part of other expenses.