Lesson No. 75. Internal movement of fixed assets The movement of fixed assets within an enterprise is an operation that occurs quite often. For example, a lathe can be transferred from a production workshop to an assembly workshop, office equipment from a department

Lesson No. 76. Inventory of fixed assets As we noted earlier, inventory allows you to check the compliance of the actual availability of values ​​with accounting data. An inventory of fixed assets is carried out to ensure the reliability of accounting records.

Lesson No. 77. Write-off of fixed assets Morally and physically worn-out fixed assets are subject to write-off in the manner established by current legislation. In the "1C: Accounting 8" program, the procedure for writing off fixed assets is documented in the document "Write-off of fixed assets", with

Lesson No. 78. Sale of fixed assets An object of fixed assets, like any other asset, can be sold externally. To reflect the accounting of transactions for the sale of fixed assets in the program, the document “Transfer of fixed assets” is intended, which we will now get acquainted with. As a result

Lesson No. 79. Depreciation of fixed assets The procedure for calculating depreciation on an object of fixed assets is indicated when registering it using the document “Acceptance for accounting of fixed assets” (for more details, see lesson No. 74 “Acceptance for accounting of an object of fixed assets”). There's a way to choose

To take into account differences in the classification of fixed assets, the System separately fills in information for each fixed asset item in the accounting registers according to RAS and IFRS.

At the same time, to ensure the integrity of data in accounting under RAS and IFRS, transactions for the acquisition of fixed assets are translated from accounting under RAS to accounting under IFRS, and then the register is filled out.

line of fixed assets in accordance with IFRS with the participation of the user (document “Receipt of fixed assets (international)”).

As defined in IFRS 16, property, plant and equipment are tangible items that:

Used in manufacturing products or providing
development of services, for rental, or for management
sky goals,

Planned to be used for more than one period
(i.e. at least 1 year).

As defined in IAS 38, an intangible asset is an identifiable non-monetary asset that has no tangible structure and is used in the production of products or provision of services, for leasing, or for management purposes.

An intangible asset is recognized on the balance sheet if:

There is a possibility that in the future the company will receive
economic benefits from the asset; And

The value of an asset can be accurately measured.

An entity must estimate the likelihood of future economic benefits using reasonable assumptions that reflect management's best estimate of the set of economic conditions that will exist over the useful life of the asset.

An entity assesses the degree of certainty about future economic benefits attributable to the use of the asset based on facts and other information existing at the time of recognition. At the same time, greater importance is attached to information received from external sources. For example, an assessment of the future economic benefits of a trademark acquired by an enterprise can be made on the basis of data from specialized marketing agencies.

Initially, intangible assets are valued at the cost of acquisition.

Often, businesses spend resources (or make financial commitments) to acquire, develop and maintain or improve intangible assets, such as scientific and technical information, the development and implementation of new processes or systems, licenses, intellectual property, market intelligence and trade information. marks (including brands and published names).

Not all of the objects listed above meet the requirements necessary for recognition of an intangible asset: identifiability, control over the resource and the presence of future economic benefits from its use.

If the object does not meet these requirements, the costs of its creation or acquisition are charged to the expenses of the corresponding period.

Goodwill

During the merger and sale of companies, a special intangible asset is often formed - goodwill(goodwill).

According to IFRS 3 (paragraphs 51-55), goodwill is recognized as an asset on the date of the transaction. Its initial cost is determined as the excess of the acquisition price over the fair value of the share of acquired identifiable assets, liabilities and contingent liabilities recognized in accordance with IFRS 3 (paragraphs 36-37).

Goodwill represents payment for expected future economic benefits from the use of acquired assets that cannot be measured and recognized individually.

Once recognized, the acquirer must measure goodwill at its cost less any accumulated impairment losses.

Goodwill, which is formed as a result of the purchase and sale or merger of companies, is not amortized (in the standard chart of accounts offered in the System, however, there is an account for the amortization of goodwill, but it is intended for cases of reflecting transactions for periods when IFRS 3 has not yet been applied, and the previous standard, which provided for depreciation, was applied). Instead of depreciation, the acquirer should test goodwill for impairment annually, or more frequently if circumstances exist that indicate the value of the goodwill has been impaired.

The system does not contain functionality for calculating the amount of goodwill. Thus, the user enters transactions for recording the recognition of goodwill into the System manually, and information about goodwill is entered into the register of intangible assets (register of information “Intangible assets (international accounting)”) using the document “Receipt of intangible assets (international)”). Impairment of goodwill, like other assets, can be reflected using the Impairment of Assets (International) document.

OS classification

In the typical configuration of the System, the following enlarged OS classification is adopted:

Facilities;

Machinery and equipment (except office equipment);

Office equipment;

Transport;

In the standard IFRS reporting package, this classification is used in the note to the Balance Sheet “Fixed Assets”. Sub-accounts intended to account for the historical cost, accumulated depreciation and impairment of fixed assets are also presented in the System in accordance with the given classification.

The standard OS classification cannot take into account the industry specifics of many enterprises. For example, in the telecommunications industry, as a rule, telecommunications equipment and network equipment are distinguished separately.

If necessary, allocate additional classes of OS co-. the corresponding accounts can be added to the standard Chart of Accounts.

Transactions with construction in progress (CW) are reflected in account 10181.

From the System's point of view, operations with work in progress are no different from operations with OS. Therefore, the description of operations with the OS given below, with minor reservations, can be attributed to the NZS.

Arrival of OS

The system provides the following options for receiving data on fixed assets in the “Accounting according to IFRS*” subsystem:

Translation of data on receipt of OS from RAS;

Entering data on the receipt of fixed assets by manual entries in the
IFRS system.

After the entries to reflect the receipt of fixed assets are entered into the System, using the document “Receipt of fixed assets (international)”, information about the fixed assets object necessary for accounting for further operations with this fixed assets object (depreciation charges, etc.) can be entered. ).

Accounting for OS acquisition

According to IFRS 16, the cost of the acquired fixed asset includes the following expenses:

Purchase price of an asset, including customs duties and
non-refundable purchase taxes after deduction of trade discounts
dock;

Any costs directly related to the delivery of the object to
location and its preparation/adjustment necessary for its entry
into operation;

Initial estimate of dismantling and liquidation costs
object and restoration of the environment in its place,
obligations that an enterprise undertakes either in
the moment of acquisition of the object, or due to use
object for a certain period of time for the purposes
other than the production of material assets.

Examples of expenses directly attributable to the acquisition of operating systems are:

Labor costs (in accordance with IFRS 19), which
some are a direct consequence of the construction or acquisition
OS object shadows;

Expenses for preparing the location of the OS facility;

Initial shipping and handling costs
work;

Costs for installing and assembling the OS object;

The cost of testing equipment to ensure it is properly
operating, less net proceeds from
sales of objects produced during testing (such
as samples produced during equipment testing
nia);

Remuneration for the services of those involved in testing
specialists;

Estimation of costs for dismantling the OS facility. For example, rate
There are costs associated with dismantling an oil drilling rig for
end of oil production and restoration of the seabed. At
not all such expenses can be included in the cost
oil drilling rig, but only those that relate to
its dismantling and restoration of damage caused to its structure
government, but not those that are directly related to extraction
whose oil.

Expenses for the acquisition of a fixed asset are recognized in the amount of the current transaction price calculated as of the date the fixed asset was accepted for accounting.

The System provides for the translation of transactions for the acquisition of fixed assets from the RAS subsystem to the IFRS subsystem. These transactions are then processed using a special document “Receipt of fixed assets (international)”. This functionality involves searching for all debit entries in accounts to account for the cost of the fixed assets (accounts Nos. 1011 - 1017), after which it is necessary to set all parameters for operating the fixed assets and adjust (if necessary) the cost of the fixed assets.

In some cases, acquired items that are fixed assets under RAS cannot be classified as fixed assets in accordance with the definition of fixed assets under IFRS, since, for example, their purchase is necessary to maintain the normal operation of another fixed asset during the current operating period. The costs of acquiring such an object in accordance with IFRS are written off as operating expenses.

To account for such objects, the System provides the ability to write off purchased fixed assets as expenses. To do this, the “Account as fixed assets” flag is reset in the document, and the account and analytics of other income and expenses are selected (for example, accounts No. 800хх).

Entering fixed assets data into the IFRS subsystem manually

The system allows you to enter historical data on fixed assets using manual entries (using the document “Operation (international accounting)”). Such postings will be interpreted by international fixed assets accounting documents in the same way as postings created during the translation of RAS data.

Useful life of fixed assets, depreciation

When determining the useful life of an asset there are a number of differences between RAS and IFRS. In accordance with IFRS, useful life is defined as:

The period of time during which the company plans
use OS object,

The number of units of production that the company plans
cannot be done using this OS object.

The useful life of an asset when it is accepted for accounting is determined by estimation based on the company's experience with similar assets.

In accordance with IFRS 16 (clause 51), the initial estimate of the useful life of an asset must be reviewed annually and if expectations from the use of this asset change, the estimate must be revised and the useful life adjusted.

According to RAS, the useful life is revised only in the case of reconstruction or modernization.

The main methods for calculating depreciation under RAS and IFRS are the same. However, a company may, at its discretion, use a depreciation method different from RAS in IFRS.

The system allows you to evaluate and depreciate fixed assets (and intangible assets) in the “Accounting according to IFRS” subsystem, regardless of operations in the Russian accounting subsystem.

To do this, the depreciation method and useful life of the object are reflected in the information about the object in the accounting registers according to RAS and IFRS independently.

Accounts for the attribution of depreciation charges are established for each fixed asset and intangible asset. According to IFRS 16, the chosen method of depreciation of an asset must reflect the planned nature of the enterprise's consumption of economic benefits from the use of this asset.

The depreciation method for an asset must be reviewed at least once a year, when summing up the results of the financial year, and if the nature of the enterprise's consumption of economic benefits from the use of an asset has changed significantly, the method must also be revised in accordance with the changes. In accordance with IFRS 8 (clause 5), such changes must be reflected in the enterprise’s IFRS accounting policies and in the corresponding System register (using the document “Changes in the operating parameters of fixed assets (international)”).

In other cases, the chosen depreciation method should not change from period to period.

In addition, according to IFRS 16 (clause 43), any part of an asset that constitutes a significant portion of the total cost of an asset is depreciated independently. Such parts of OS objects should

be entered into the System as a separate object. When disposing of complex (composite) assets, it is necessary to track the disposal of all parts along with the main asset object.

Accounting and taxation from creation to liquidation of an organization Krasova Olga Sergeevna

2.1 Accounting for fixed assets and intangible assets

2.1 Accounting for fixed assets and intangible assets

Fixed assets - is a part of property used as a means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months or the normal operating cycle.

In organizations of any form of ownership, these mainly include: buildings, structures; Computer Engineering; vehicles; household equipment; other fixed assets (library collections, capital expenditures on leased fixed assets, etc.)

Before January 1, 2001 When defining the concept of “fixed assets”, two criteria were used: the service life of the object and the cost limit.

Letter from the Ministry of Finance of the Russian Federation dated October 19. 2000 No. 16-00-13-07 offers from January 1, 2001. abandon the use of the cost criterion for classifying property as fixed assets, maintaining the criterion based on the useful life. Items with a useful life of more than 12 months, regardless of their cost, should be classified as fixed assets, and items with a useful life of less than 12 months should be accounted for in the manner established for materials.

Valuation of fixed assets. There are initial, residual and replacement costs of fixed assets.

In accounting, fixed assets are reflected, as a rule, according to initial cost.

If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of fixed assets received by the organization under contracts providing for the fulfillment of obligations in non-monetary means is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

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

Residual value of fixed assets determined by subtracting depreciation of fixed assets from the original cost.

Over time, the initial cost of fixed assets deviates from the cost of similar fixed assets acquired or constructed in modern conditions. To eliminate this deviation, it is necessary to periodically revaluate fixed assets and determine the replacement cost.

Replacement cost is the cost of reproduction of fixed assets in modern conditions.

Unit of account fixed assets is a separate inventory object, which is understood as a complete device, item or set of items with all fixtures and accessories that together perform one function.

Each inventory item is assigned a specific inventory number, which is retained by the item for the entire time it is in operation, stock or conservation.

The inventory number of disposed objects can be assigned to other newly received fixed assets no earlier than 5 years after disposal.

Leased fixed assets can be accounted for by the lessee under the inventory numbers assigned to them by the lessor.

Accounting for the movement of fixed assets. The movement of fixed assets is associated with the implementation of business transactions for the receipt, internal movement and disposal of fixed assets. These operations are documented using standard forms of primary accounting documentation.

Operations for the receipt of fixed assets are their commissioning as a result of capital investments, gratuitous receipt of fixed assets, rent, leasing, capitalization of previously unaccounted for fixed assets identified during inventory, internal movement.

Incoming fixed assets are accepted by a commission appointed by the head of the organization. To formalize acceptance, the commission is drawn up in one copy act (invoice) of acceptance and transfer of fixed assets (OS-1) for each object separately. A general act for several objects can be drawn up only if the objects are of the same type, have the same value and are accepted simultaneously under the responsibility of the same person.

For defects identified during the inspection, installation or testing of equipment, a report on detected equipment defects . It indicates for each item of equipment identified defects and measures or work to eliminate the identified defects.

Acceptance of completed repair, reconstruction and modernization work of the facility is formalized act of acceptance and delivery of repaired, reconstructed and modernized facilities (OS-3) . The act indicates the change in the technical characteristics and initial cost of the object.

The internal movement of fixed assets from one workshop to another, as well as their transfer from stock to operation, is documented act (invoice) of acceptance and transfer of fixed assets .

Operations for writing off all fixed assets, except motor vehicles, are processed act on write-off of fixed assets (OS-4) , and write-off of a truck or car, trailer or semi-trailer – act on write-off of motor vehicles (OS-4a). Acts for write-off of fixed assets indicate the technical condition and reason for writing off the object, the original cost, the amount of depreciation, write-off costs, the cost of material assets received from the liquidation of the object, the result of the write-off.

The main register of analytical accounting of fixed assets is inventory cards. Cards are compiled in the accounting department for each inventory number in one copy. They can be used for group accounting of items of the same type that have the same technical characteristics, the same cost, the same production and economic purpose and which entered service in the same calendar month. Inventory cards are filled out on the basis of primary documents and then submitted against signature to the appropriate department of the organization.

Synthetic accounting of the presence and movement of fixed assets owned by the organization as property rights is carried out on the following accounts: 01 (fixed assets), 02 (depreciation of fixed assets), 91 (other income and expenses), 75 (settlements with founders), 08 (investments into non-current assets), 99 (profits and losses).

The main standard accounting entries for the movement of fixed assets are reflected in table 2.1.

Accounting for depreciation of fixed assets. Fixed assets, unlike working capital, are in slow circulation for a long time, participating in the production, commercial or other activities of the organization. In the process of circulation, fixed assets, while maintaining their original material form, gradually wear out, transferring their value in parts to production and circulation costs. Depreciation is the gradual wear and tear of fixed assets and the transfer of their value to produced finished products (work, services).

By the time of disposal, fixed assets have a different use value. The reason for the change in the consumer value of fixed assets is material (physical) and moral wear and tear, which particularly affects the active part of fixed assets - cars, equipment, etc.

Depreciation of fixed assets is not an object of accounting, but serves to determine the degree of deterioration.

The object of accounting is depreciation , representing the monetary expression of depreciation of fixed assets.

Depreciation is charged on all operating and non-operating fixed assets of organizations, regardless of the form of ownership and type of activity.

Depreciation is accrued only during the useful life, and the useful life of fixed assets is determined by the organization independently when accepting the object for accounting, if it is not established centrally or is not included in the technical specifications. Those. until the cost of this object is fully repaid, or this object is written off (sale, liquidation, etc.) from the balance sheet, or in connection with the termination of ownership or property rights.

Depreciation is accrued from the first day of the month following the month the object was accepted for accounting, and ceases from the first day of the month following the month of full repayment of the cost of this object or its write-off upon disposal.

Depreciation is accrued monthly and included in the reporting period, regardless of the organization's performance in this reporting period.

Methods for calculating depreciation:

1. The straight-line accrual method (linear) assumes that the functional utility of an asset depends on the time of its use and does not change throughout its useful life, i.e. A constant amount of depreciation is charged over the entire useful life of the asset.

With this method, monthly depreciation deductions are made in the same amounts throughout the entire useful life of fixed assets.

Example. An object worth 120 thousand rubles was purchased. with a useful life of 4 years. The annual depreciation rate is 25% (100: 4). The annual amount of depreciation charges is 30 thousand rubles. (120t.r.* 25: 100), the amount of depreciation for the reporting month is 2.5 thousand rubles. (30 tr.: 12).

2. The declining balance method is based on the fact that the usefulness and productivity of fixed assets in the initial periods of use is much higher than in subsequent periods, and therefore provides for the accrual of the largest amounts of depreciation in the initial periods of use of the object and a gradual reduction in the amount of depreciation over its useful life.

Example. An item of fixed assets was purchased, the initial cost of which was 300 thousand rubles. The useful life of the object is 5 years, the annual rate of depreciation is 20% (100: 5), the annual amount of depreciation is 60 thousand rubles.

In the first year of operation, the amount of depreciation charges is determined based on the initial cost formed when the object was accepted for accounting and amounts to 60 thousand rubles; in the second year, depreciation is charged in the amount of 20% of the residual value (the original cost of the object minus the amount of accrued depreciation ) and amounts to 48 thousand rubles. ((300 – 60)* 20: 100); in the third year of operation, depreciation is accrued in the amount of 20% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and amounts to 38.4 thousand rubles. ((240-48)* 20: 100), etc.

It should be noted that when using the above method, small businesses can apply an acceleration factor equal to two, which is provided for in Article 10 of the Federal Law of the Russian Federation dated June 14, 1995. No. 88-FZ “On state support for small businesses in the Russian Federation.” In accordance with the Federal Law of the Russian Federation of September 29, 1998. No. 164-FZ “On Leasing”, for movable property that constitutes the object of financial leasing and is classified as the active part of fixed assets, a coefficient of three may be applied in accordance with the terms of the financial lease agreement.

3. Depreciation method based on the sum of the numbers of years of useful life. This method is also accelerated and allows depreciation payments to be made in the first years of operation in significantly larger amounts than in subsequent years. This method is used for fixed assets, the value of which decreases depending on their useful life; obsolescence sets in quickly; the cost of restoring an object increases with increasing service life. This method is advisable to use when calculating depreciation on computer equipment and communications equipment; machinery and equipment of small and newly formed organizations whose load on fixed assets falls on the first years of operation.

When writing off the cost by the sum of the number of years of its useful life, the annual amount of depreciation charges is determined based on the original cost of the fixed asset and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the object, and the denominator is the sum of the number of years of the service life of the object.

Example. An item of fixed assets was purchased at a cost of 350 thousand rubles, with a useful life of 6 years. The sum of the numbers of years of service life is 21 years (1+2+3+4+5+6). In the first year of operation of the specified object, depreciation may be charged in the amount of 6/21 or 28.05%, which will be approximately 98.18 thousand rubles; in the second year – 5/21 or 23.8% (83.3 thousand rubles); in the third year - 4/21 or 19.09% (66.82 thousand rubles), etc.

The depreciation method is selected based on the expected pattern of economic benefits, unless the expected pattern of economic benefits from the use of the asset does not change.

Accounting for depreciation of fixed assets is carried out on account 02 “Depreciation of fixed assets”. This account is intended to summarize information on the depreciation of fixed assets owned by the enterprise and leased. In relation to the balance sheet, this account is passive, but in the balance sheet, the net is not reflected, since fixed assets are shown in the balance sheet at their residual value. The credit of the account records the balance and the accrued amount of depreciation, and the debit records the write-off of depreciation.

Account 02 does not have subaccounts. However, subaccounts provided for in the previously valid Chart of Accounts can be opened for this account: 1 – Depreciation of own fixed assets, 2 – Depreciation of leased property.

Depreciation of fixed assets is one of the cost items, therefore, when accruing it, the accounts of production and distribution costs are debited and account 02 is credited.

The lessor organization reflects the accrued amount of depreciation on leased fixed assets in the accounting entry:

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

Credit – account 02.

In all cases of disposal of fixed assets (sale, write-off during liquidation, dismantling, gratuitous transfer, shortage, etc.), depreciation is written off, the amount of which is determined by calculation for the entire period of operation and should not be higher than the original (replacement) cost of the written-off object. In this case, an accounting entry is made:

Debit – account 02

Credit – account 01 “Fixed assets”, account. "Disposal of fixed assets."

Analytical accounting for account 02 should be carried out by type and individual inventory items of fixed assets. At the same time, the construction of analytical accounting should provide the ability to obtain data on the depreciation of fixed assets necessary for managing the organization and drawing up financial statements.

Intangible assets

The accounting procedure for intangible assets is regulated by the Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n.

For the purpose of calculating income tax, the procedure for classifying objects as intangible assets is determined by the norms of Chapter 25 of the Tax Code of the Russian Federation.

The list of objects that are included in intangible assets in accounting is given in clause 4 of PBU 14/2000.

These include intellectual property objects (exclusive rights to the results of intellectual activity):

The exclusive right of the patent holder to an invention, industrial design, utility model;

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

The exclusive right of the patent holder to selection achievements.

From the above list it is clearly seen that an intangible asset is, first of all, an exclusive right. Therefore, an intangible asset should in no way be identified with material media on which this or that result of intellectual work is displayed.

In addition to the listed exclusive rights, the same clause 4 of PBU 14/2000 Intangible assets include:

Business reputation of the organization;

Organizational expenses, i.e. expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the founders’ contribution to the authorized capital of the organization.

At the same time, intangible assets do not include the intellectual and business qualities of the organization’s personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.

In order to accept an object in the form of an intangible asset for accounting, it is necessary that simultaneously following conditions (clause 3 of PBU 14/2000):

a) lack of material-material (physical) structure;

b) the possibility of identification (separation, separation) by the organization from other property;

c) use in the production of products, when performing work or providing services, or for the management needs of the organization;

d) use 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 subsequently resell this property;

f) the ability to bring economic benefits (income) to the organization in the future;

g) the presence of properly executed documents confirming the existence of the asset itself and the organization’s exclusive right to the results of intellectual activity (patents, certificates, other documents of protection, agreement of assignment (acquisition) of a patent, trademark, etc.).

Formation of initial cost. The accounting unit for intangible assets is an inventory object, which is a set of rights arising from one patent, certificate, assignment of rights, etc.

The main feature by which one inventory item should be distinguished from another is its performance of an independent function in the production of products (performance of work, provision of services) or in use for the management needs of the organization.

All types of intangible assets received by an organization are accepted for accounting at their original cost, which is formed from the amount of actual expenses for their acquisition (creation), with the exception of value added tax and other refundable taxes in accordance with current legislation (clause 6 of PBU 14 /2000).

Preparation of primary documents when registering intangible assets. Particular attention should be paid to the correct and complete execution of all necessary primary documents, since they are not only the basis for reflecting the relevant entries in the accounting accounts, but also serve as confirmation of the completion of business transactions, which are taken into account in one way or another for tax purposes.

The main document required to accept an intangible asset for accounting is a document confirming the organization’s right to own and dispose of this asset. Such a document can be a patent, certificate, contract, etc.

Primary accounting documents used to formalize transactions with intangible assets must meet the requirements of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.

The Goskomstat of Russia, which is entrusted with the responsibility for developing and approving forms of primary accounting documentation, has currently only approved the form of the intangible assets accounting card No. NMA-1 (see Resolution of the Goskomstat of Russia dated October 30, 1997 No. 71a).

Other forms of primary accounting documents for registration of transactions with intangible assets have not been approved by the State Statistics Committee of Russia. Therefore, organizations, if necessary, independently develop forms of primary documentation based on the requirements of accounting legislation.

Amortization of intangible assets. The cost of intangible assets (IMA) is repaid in installments over the entire period of their use in the organization through depreciation (clause 14 of PBU 14/2000).

To determine the amount of depreciation charges for a month, an organization must:

Establish the useful life of the intangible asset;

Select the method of calculating depreciation for the object;

When accepting an intangible asset for accounting, the organization independently determines its service life.

Due to the fact that the composition of intangible assets in accounting is heterogeneous, the organization must determine the period of use of a specific intangible asset in a differentiated manner, taking into account the conditions listed in clause 17 of PBU 14/2000.

The most general criterion for determining the useful life of an intangible asset is the expected period of its use, during which the organization can receive economic benefits (income). Guided only by this criterion, it can be quite difficult for an organization to determine the optimal period of use of a particular intangible asset.

For certain groups of intangible assets, the useful life is determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of using this object.

The useful life of such an object is a variable value that depends on a number of indicators of the organization’s functioning, for example, on the volume of products produced during the reporting period.

If there are difficulties in determining the useful life of an intangible asset (or this period cannot be determined), depreciation rates for them are established for 20 years (but not more than the life of the organization).

Paragraph 15 of PBU 14/2000 provides for the following methods of calculating depreciation:

Linear;

Declining balance;

Write-offs are proportional to the volume of products (works, services).

PBU 14/2000 allows the use of one of the methods of calculating depreciation in relation to a group of similar intangible assets.

Therefore, before choosing a method for calculating depreciation, it is advisable for an organization to divide all its intangible assets into groups united by common characteristics (for example, exclusive rights to trademarks - in the first group, for industrial designs - in the second, etc.).

The organization has the right to choose any method (methods) of calculating depreciation: one - for all groups of homogeneous objects, or different methods - for different groups of intangible assets.

Disposal of intangible assets. The value of intangible assets, the use of which has been discontinued for the purposes of production of products, performance of work and provision of services or for the management needs of the organization (due to the termination of a patent, certificate, other documents of protection, assignment (sale) of exclusive rights to the results of intellectual activity or other grounds) is subject to write-off.

If depreciation charges for any intangible assets are reflected in accounting by accumulating the corresponding amounts (i.e. using account 05), then simultaneously with the write-off of the cost of these objects, the amount of accumulated depreciation charges must be written off.

Income and expenses from the write-off of intangible assets in accounting are reflected in the reporting period to which they relate, increasing (decreasing) the financial results of the organization (clauses 22, 23 of PBU 14/2000).

Sale of intangible assets. The owner of an intangible asset has the right to assign (sell) his exclusive rights to this asset. In this case, the cost of the sold asset must be written off from the balance sheet. In this case, proceeds from the sale of intangible assets are reflected in accounting as part of operating income (clause 7 of PBU 9/99), and expenses associated with their sale are included in operating expenses (clause 11 of PBU 10/99).

Information on the sale of an intangible asset is reflected in columns 13 - 17 of the Intangible Asset Accounting Card (form No. NMA-1, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a).

In the accounting records of an organization, transactions for the sale of an intangible asset are reflected by the following entries:

Debit account 62 (76) – Credit account 91 - the sale value of the intangible asset is reflected in the operating income of the organization;

Debit account 91 – Credit account 68/"VAT" (76/"VAT")– VAT is reflected on the sale price of an intangible asset;

– the residual value of the intangible asset is written off as operating expenses.

Example. Organization A (patent holder) assigned the patent to organization B for RUB 1,200,000, including VAT 20% - RUB 200,000. The initial cost of the patent according to the accounting records of organization A is 3,000,000 rubles. The amount of depreciation accrued at the time of assignment is RUB 2,400,000.

Funds from organization B arrived at the bank account of organization A in June 2003. In the same month, the agreement was registered with the Patent Office.

The following entries must be made in the accounting records of organization A on the date of registration of the patent assignment agreement:

Debit of account 62 – Credit of account 91 – 1,200,000 rubles. – the sale price of the patent is reflected;

Debit of account 91 - Credit of account 68/"VAT" - 200,000 rubles. – VAT is reflected on the sale price of the patent;

Debit of account 05 – Credit of account 04 – 2,400,000 rubles. – the amount of depreciation accrued on the patent at the time of disposal is written off;

Debit of account 91 – Credit of account 04 – 600,000 rubles. – the residual value of the patent is written off as expenses.

Free transfer of intangible assets. In the accounting of an organization, the gratuitous transfer of an intangible asset is reflected by the following entries:

Debit account 05 – Credit account 04– the amount of depreciation accrued on the intangible asset at the time of disposal is written off;

Debit account 91 – Credit account 04– the residual value of the intangible asset is written off as other expenses;

Debit account 91 – Credit account 68/"VAT" – VAT on the market value of an intangible asset is accrued for payment to the budget.

Transfer of intangible assets in the form of a contribution to the authorized (share) capital of another organization. The transfer of intangible assets as a contribution to the authorized (share) capital of another organization is reflected by the following entries:

Debit account 05 – Credit account 04– the amount of depreciation accrued at the time of transfer is written off;

Debit account 58 – Credit account 04– the amount of the deposit is reflected in accordance with the constituent documents.

The identified difference between the monetary value of the deposit in accordance with the constituent documents and the residual value of the transferred intangible asset is subject to reflection in the debit (credit) of account 91 as part of expenses (income):

Debit account 04 (91) – Credit account 91 (04)– reflects the difference between the monetary value of the deposit and the residual value of the transferred asset.

Example. Organization A transfers a patent for an invention as a contribution to the authorized capital of organization B. The cost of the contribution of organization A in accordance with the constituent documents is 200,000 rubles.

The residual value of the patent according to the accounting and tax records of organization A is the same and amounts to 150,000 rubles. The initial cost of the patent according to the accounting records of organization A is 200,000 rubles, the amount of accrued depreciation is 50,000 rubles.

In the accounting of organization A, the transfer of a patent as a contribution to the authorized capital of organization B is reflected by the following entries:

Debit of account 58 – Credit of account 04 – 200,000 rubles. – the value of the deposit is reflected in accordance with the constituent documents;

Debit account 05 – Credit account 04 – 50,000 rub. – depreciation accrued at the time of transfer of the patent is written off;

Debit account 04 – Credit account 91 – 50,000 rub. – the difference between the monetary value of the contribution in accordance with the constituent documents (200,000 rubles) and the residual value of the patent (150,000 rubles) is included in income.

2.1.2. Contribution of fixed assets, materials and intangible assets If the founder does not have money, but has any valuable property, then they can pay for their share in the formed authorized capital of the company. You can also offer property as a contribution