Acceptance of intangible assets entries for accounting. Rules and procedure for accepting intangible assets for accounting - entries for intangible assets (creation, acquisition for a fee). Entering intangible assets into the Criminal Code

Intangible assets, what belongs to them, how are intangible assets accounted for in accounting? How do intangible assets enter and leave?

Receipt of intangible assets to the enterprise

Non-current assets owned by an enterprise are divided into fixed assets and intangible assets.

The main difference between intangible assets and fixed assets is that the former do not have a physical form and are created as a result of intellectual activity. An intangible asset (IMA) is the exclusive right to the result of intellectual activity.

An example of an intangible asset is the exclusive right to:

• Computer programs, databases
• Inventions, models
• Topology of integrated circuits
• Breeding achievements
• Know-how
• Trademarks
• Brand names
• Commercial designations
• Business reputation of the organization

Intangible material is not the result of intellectual activity itself, but the exclusive right to it.

To be called an intangible asset, an object must simultaneously satisfy the 4 conditions below:

• Planned for use over a long period (over a year)
• Used for economic benefit
• Purchased for use and not for resale
• You can reliably determine its value.

Receipt of intangible assets to the enterprise:

First of all, we note that you need to accept the object on the basis of an acceptance certificate, after which you need to create an accounting card for it in the form of NMA-1 (similar actions are carried out when receiving fixed assets).

Documents that confirm the fact of acquisition of intangible assets may include documents such as patents, an agreement on the alienation of an exclusive right, certificates, a license agreement, etc.

An enterprise can buy an intangible asset (purchase for a fee), create it on its own or with the help of third-party organizations, receive it in the form of a contribution to the authorized capital from the founders, and also receive it as a gift (free of charge).

Let us dwell in more detail on each of these 4 methods of receiving an intangible asset, and consider what entries need to be made in accounting in this case.

Acquisition of intangible assets for a fee (purchase)

To account for intangible assets, accounting account 04 is used. Received intangible assets are recorded in the debit of this account at their original cost. Acceptance for accounting on account 04 is carried out through auxiliary account 08, the debit of which collects all costs for the acquisition of an object: the direct cost of the exclusive right to this object and the costs of its use in the future, payment of various duties, taxes, customs duties, consulting and information services, services of third parties.

As for VAT on all these costs, it should be noted that not all intangible assets are subject to this tax.

VAT does not need to be allocated for the following intangible assets - the exclusive right to programs and databases, inventions, models, know-how, integrated circuits.

For other assets, it is necessary to separate out the amount of VAT from the sum of all costs that form the initial cost and send it for deduction.

Postings when purchasing intangible assets:

On account 08 we open an additional sub-account 5 “Purchase of intangible assets”. Using the debit of this account, we will collect all expenses, after which we will send them in one transaction to the debit of account 04, thus we will form the initial cost of the intangible asset.

Postings:

Creation of intangible assets

You can create an intangible asset yourself, with the help of employees of your own enterprise, or you can place an order with a third-party organization that specializes in this.

No matter how the intangible asset is created, it is also necessary to collect all the costs associated with its creation in the debit of account 08, and then transfer them to the debit of account 04.

If the process of creating an intangible asset occurs on your own, then the expenses may include the salaries of employees involved in this process, insurance premiums accrued and paid from this salary. Expenses also include depreciation on equipment used in research and other activities.

If third-party organizations are involved, then the cost is payment for their services.

After expenses are collected under debit 08, a posting is made to accept the object for accounting D04 K08.

Entering intangible assets into the Criminal Code

If an intangible asset is contributed to the authorized capital in the form of a contribution from the founder, then we attract an account for accounting settlements with the founders and make the following entries:

D08 K75 – the initial cost of intangible assets is reflected

D04 K08 – the asset is accepted for accounting

Free receipt of intangible assets

When receiving an intangible asset under a gift agreement, it must be assessed at the average market value as of the current date in order to know at what value to accept it and from what to charge depreciation in the future.

Third-party assessment organizations may be involved in the assessment.

To account for gratuitously received intangible assets, you need to use accounts 98 “Gratuitous receipts.”

Postings for accounting for intangible assets received under a gift agreement:

D08 K98 – reflects the market value of the asset obtained after valuation.

D04 K08 – the object is accepted for accounting.

In the future, when calculating depreciation, it is necessary to write off the amount of depreciation deductions also from account 98 by posting D98 K91/1.

Disposal of intangible assets

The disposal of intangible assets, just like their receipt, must be properly documented, and the correct entries must be reflected in the accounting department.

Intangible assets are retired in the following cases:

1. If the asset has become obsolete or physically worn out, making it unsuitable for further use
2. When transferring intangible assets to another company for a fee, that is, sale
3. When transferring an asset free of charge to another enterprise, that is, donation
4. Contribution to the authorized capital of another enterprise

In fact, intangible assets can leave the enterprise in the same cases as fixed assets.

Disposal of intangible assets upon write-off

If an intangible asset is damaged, its useful life has expired, the intangible asset has lost its functions and properties and is not suitable for further use for its intended purpose, then it must be written off from accounting.

A special commission evaluates the condition of the asset and makes a decision on the need to write off the asset. At the same time, an order is drawn up, which indicates which intangible asset is subject to write-off and for what reason. The write-off process itself occurs on the basis of the write-off act. When an object is deregistered, a note about this is made on the intangible asset registration card NMA-1.

When disposing of intangible assets, the residual value must be written off as an expense for the enterprise. The residual value is determined as the difference between the original cost and depreciation accrued on the write-off date.

If a separate account 05 was used to calculate depreciation of intangible assets, then the accrued depreciation is written off by posting D05 K04. After which the residual value identified on account 04 is written off as other expenses using posting D91/2 K04.

If a separate account was not opened for depreciation, and depreciation charges were written off directly from the credit of account 04, then you simply need to determine the residual value of the asset and write it off as expenses of the enterprise.

After this, you can determine the financial result of the write-off (loss).

Postings when writing off intangible assets:

Transfer of an intangible asset for a fee

The sale of intangible assets is also processed through 91 accounts (unless, of course, the sale of intangible assets is a normal activity of the enterprise). The debit of account 91 collects all costs associated with sales, and the credit collects proceeds from sales.

When transferring the exclusive right to an asset to another legal entity or individual, you must similarly write off the residual value of the asset in the debit of account 91. Postings are made similar to write-offs for wear and tear.

A number of intangible assets are exempt from VAT: the exclusive right to programs, databases, inventions, designs and models, to the topology of integrated circuits and know-how.

If the asset does not belong to the list of objects exempt from value added tax, then the selling price (revenue) must include the amount of VAT. The selling organization must pay this VAT to the budget. The entry for calculating VAT payable on the sold intangible asset has the form: D91.2 K68.VAT. Proceeds from the sale are reflected by posting D62 K91.1.

Based on the results of the sale, a financial result is displayed, which is reflected in account 99 (loss on debit or profit on credit).

Postings when selling intangible assets:

Debit	Credit	Operation
05	04	Accrued depreciation on intangible assets written off
91.2	04	The residual value of intangible assets is written off
91.2	68.VAT	VAT payable has been allocated
62	91.1	The sale price of intangible assets is reflected
51	61	Payment received from buyer
91.9	99	Financial result from sale (profit)
99	91.9	Financial result from sale (loss)

Free transfer of an intangible asset to another person

When donating, the object is transferred at its residual value, which is formed under the loan account 04.

A gratuitous transfer is equivalent to a sale, so to complete this procedure you also need to use account 91 and do not forget to charge VAT on the market value of this intangible asset.

The debit of the account collects all expenses for the gratuitous transfer of an asset: residual value, VAT, other expenses. The sum of all these expenses will be the loss from the gift, which is reflected by posting D99 K91.9.

Postings when donating intangible assets

Entering an intangible asset into the capital of another organization

Here the accounting is reflected somewhat differently. In this case, the contribution of intangible assets to the authorized capital is considered a financial investment with the aim of receiving profit in the form of dividends. Therefore, here you need to use account 58. The posting reflecting the debt of the enterprise for the contribution to the capital company has the form D58 K76.

The asset is transferred at its residual value. From the credit account 04, the residual value of intangible assets is written off to the debit account 76. The wiring looks like D76 K04.

Postings when entering intangible assets into the capital of another enterprise:

Features of calculating amortization of intangible assets

In the process of using an intangible asset, its original cost is gradually written off using depreciation charges. From the 1st day of the month following the month of receipt, it is necessary to calculate depreciation and write off its amount as expenses. The cost of intangible assets is written off using depreciation charges throughout the entire useful life of the asset.

Useful life of an intangible asset

Establishes at the time of its acceptance for accounting.

This period for an intangible asset can be either the period specified in the document for the exclusive right to an intangible asset, or the period during which it is planned to use this asset in order to obtain economic benefits.

In the first case, the useful life is the period for which the enterprise is given the right to use this asset; this period is prescribed in the documents on the basis of which the exclusive right was obtained (patent, certificate, etc.). For example, if an exclusive right to use a computer program has been obtained for 3 years, then this period is taken as the useful life of the intangible asset (36 months).

In the second case, the organization itself determines the period based on the planned period of obtaining economic benefits from this intangible asset. The only point is that this period cannot be less than 1 year.

The selected useful life must be reflected in the accounting policies of the organization.

Postings for depreciation

The Chart of Accounts contains account 05 “Depreciation of intangible assets”, which can be used to calculate depreciation. The calculated amount of depreciation is written off monthly by posting D20 (44) K05.

It must be said that it is not at all necessary to use accounting account 05 for the purpose of writing off depreciation. You can do without it by writing off monthly depreciation directly from the credit of account 04 on which the asset is listed. In this case, the depreciation entry has the form D20 (44) K04.

Methods for calculating amortization of intangible assets

To calculate depreciation charges, you can use one of three available methods:

• Linear
• Reducing balance method
• Method of writing off cost in proportion to production volume

By the way, to calculate the depreciation of fixed assets, 4 methods are used; to the above, the write-off method is added by the sum of the numbers of years of the useful life.

As for the three methods for calculating depreciation for intangible assets, these methods were discussed in detail when studying fixed assets. The calculation principle for intangible assets does not change. Below we will briefly discuss each of them.

Linear method

It is characterized by uniform write-off of the value of intangible assets, which is very convenient for the organization. This method is the most popular and most often used by organizations.

With the straight-line method, the same amount of depreciation is written off every month, which is calculated using the formula:

Am. = initial cost of intangible assets * depreciation rate / 100%,

Where the initial cost of intangible assets is the cost at which the asset is accepted for accounting in the debit of account 04, and the depreciation rate is calculated as 100% divided by the useful life.

Example of calculation using the linear method:

NMA has the first article. 100 thousand rubles, useful life 4 years. Straight-line depreciation is calculated as follows:

Norm = 100% / 4 = 25%

Am. per year = 100,000 * 25% / 100% = 25,000.

Am. per month = 25,000 / 12 = 2083.33.

Reducing balance method

This method is also called accelerated. It is characterized by a decrease in the amount of depreciation charges with each year of operation. This is ensured by using an acceleration coefficient that the organization sets independently.

With this method of calculating the depreciation of intangible assets, in the first years the largest value of the asset is written off, which allows for a faster return of funds invested in the intangible asset.

If the organization’s non-current funds are quickly updated, then this method is convenient for the organization. But, accordingly, depreciation costs in the first years are maximum, which increases the cost of products and goods. That is, the method has its pros and cons.

Depreciation is calculated using the reducing balance method using the following formula:

Am. = residual value * depreciation rate / 100%.

Norm = 100% * acceleration factor / useful life.

Method of writing off the cost of intangible assets in proportion to the volume of production

The formula for calculation is:

Am. = initial cost of intangible assets * actual volume of production per month / planned volume for the entire useful life.

This method can be used if the planned volume of production (or other indicator of the volume of work) as a result of using this intangible material is known.

When choosing a method for calculating depreciation, it is necessary to rely on its economic feasibility in each specific case. The organization consolidates its choice in its accounting policies.

Based on materials from: buhs0.ru

· the exclusive right to the results of intellectual activity obtained in the performance of official duties or a specific task of the employer belongs to the employer organization;

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

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

Considering the classification of objects as part of intangible assets, we noted that if an invention, utility model, industrial design is created by an employee in connection with the performance of his job duties or a specific task of the employer, then the right to obtain a patent belongs to the employer if in the agreement between him and the employee does not provide otherwise.

The copyright for a work created in the performance of official duties or an official assignment of the employer belongs to the author of the official work; exclusive rights to use such a work belong to the employer with whom the author has an employment relationship, unless otherwise provided in the agreement between him and the author.

The exclusive right to a computer program and database created by an employee in connection with the performance of work duties or on the instructions of the employer belongs to the employer, unless otherwise provided by an agreement between him and the employee.

Thus, the employer acquires exclusive rights to inventions, utility models, industrial designs, computer programs and databases, and breeding achievements created by its employees, unless the employment contracts with employees contain other conditions.

An organization can acquire the right to an object of intellectual property even if it enters into an author’s ordering agreement, and does not have an employment relationship with the author. The possibility of concluding such an agreement is provided for in Article 33 of the Law of the Russian Federation of July 9, 1993 No. 5351-1 “On Copyright and Related Rights.” Under an author's ordering agreement, the author undertakes to create a work in accordance with the terms of the agreement and transfer it to the customer, who is not the employer.

A trademark will be considered created if a certificate for a trademark or for the right to use the appellation of origin of a product is issued in the name of the organization. The graphic image of a trademark can be developed either by the organization itself or by other persons.

In all these cases, intellectual property items classified as intangible assets for accounting purposes will be considered created.

The initial cost of intangible assets created by the organization itself, according to paragraph 7 of PBU 14/2000, is determined as the amount of actual costs of creation, production, excluding value added tax and other refundable taxes, except in cases provided for by the legislation of the Russian Federation.

Actual expenses include:

· spent material resources;

· salary;

· services of third-party organizations under counterparty (with performing) agreements;

· patent fees associated with obtaining patents and certificates;

· etc.

However, paragraph 8 of PBU 14/2000 establishes that the actual costs of creating intangible assets do not include general business and other similar expenses, except in cases where they are directly related to the acquisition of assets.

An intangible asset object can be created as a result of research, development and technological work.

From the Letter of the Ministry of Finance of the Russian Federation dated April 9, 2003 No. 04-02-05/3/26, containing a response to a private request, it follows that in accordance with the Accounting Regulations PBU 17/02, approved by the Order of the Ministry of Finance of the Russian Federation dated November 19 2002 No. 115n “On approval of the accounting regulations “Accounting for expenses for research, development and technological work” PBU 17/02” (hereinafter referred to as PBU 17/02), this provision does not apply to research, experimental design and technological work (hereinafter referred to as R&D), for which results were obtained that are subject to legal protection, but not formalized in the manner prescribed by law, or for which results were obtained that are not subject to legal protection in accordance with the norms of current legislation. The provision does not apply to research and development and technological work, the results of which are taken into account in accounting as intangible assets.

That is, PBU 17/02 does not provide for attributing the results obtained from R&D to both R&D and intangible assets.

Thus, the taxpayer, having received the results of research, development and technological work, subject to legal protection, which he intends to use in the production and (or) sale of goods (work, services), must decide whether he will formalize exclusive rights on the results of intellectual activity or will use the results obtained as R&D.

If an organization decides to patent the results of R&D, and such a patent is received, then when reflecting in accounting the costs associated with R&D, as well as patenting costs, it must be guided by PBU 14/2000.

If the grant of a patent is refused, but the organization retains the right to use the results obtained, then the organization should be guided by PBU 17/02, and not PBU 14/2000.

For tax accounting purposes, in accordance with paragraph 3 of Article 257 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the value of intangible assets created by the organization itself is determined as the amount of actual expenses for their creation, production, including material expenses, labor costs, expenses for services of third-party organizations, patent fees associated with obtaining patents and certificates, with the exception of tax amounts taken into account as expenses in accordance with the Tax Code of the Russian Federation.

In accordance with subparagraphs 1 and 45 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the amounts of accrual of contributions for compulsory social insurance against accidents at work and occupational diseases and contributions for compulsory pension insurance, made in accordance with the legislation of the Russian Federation, are considered other expenses related to production and implementation. According to Article 318 of the Tax Code of the Russian Federation, these amounts as indirect expenses are taken into account at a time when determining the tax base for income tax in the current reporting (tax) period. The initial cost of an intangible asset in tax accounting in some cases will not correspond to the initial cost of this asset formed for accounting purposes.

If, as a result of expenses incurred for scientific research and (or) development, a taxpayer organization receives exclusive rights to the results of intellectual activity specified in paragraph 3 of Article 257 of the Tax Code of the Russian Federation, these rights are recognized as intangible assets. The initial cost of such an intangible asset will be determined as the sum of the actual expenses for the experimental design developments carried out, including the costs of materials, labor, third-party services, patent fees associated with obtaining patents and certificates.

It should be noted that these provisions do not apply to expenses for scientific research and (or) development in organizations carrying out scientific research and (or) development as a contractor (contractor or subcontractor). These expenses are considered as expenses for the activities of these organizations aimed at generating income. In other words, this is research work.

Example 1.

The organization created the database on its own. The wages of the employees who took part in creating the database amounted to 15,000 rubles. The amount of the accrued unified social tax (hereinafter referred to as the Unified Social Tax) amounted to 5,340 rubles, insurance contributions for compulsory pension insurance - 2,100 rubles. The tariff for compulsory social insurance against industrial accidents and occupational diseases is set at 1.2%.

Account correspondence		Amount, rubles
Debit	Credit
			Employees' wages accrued
			UST accrued for the amount of wages
			Contributions for social insurance against industrial accidents and occupational diseases have been assessed
			The created object of intangible assets was accepted for accounting
			Deferred tax liability reflected

In the example considered, the initial cost of the intangible asset, formed for accounting purposes, amounted to 20,520 rubles.

For the purpose of calculating income tax, the initial cost of the object will be 18,240 rubles, since the amounts of unified social tax and contributions for social insurance against accidents, in accordance with subparagraphs 1 and 45 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (Appendix No. 4), relate to other expenses, associated with production and sales, and as indirect expenses are taken into account at a time when determining the tax base for income tax in the current reporting (tax) period.

The difference between the initial cost of an intangible asset in accounting and tax accounting was 2,280 rubles. This difference, in accordance with PBU 18/02 (Appendix No. 27), is a taxable temporary difference. The product of the taxable temporary difference and the income tax rate is , which, according to paragraph 18 of PBU 18/02 (Appendix No. 27), is subject to reflection in accounting in account 77 “Deferred tax liabilities”. The amount of the deferred tax liability will be 547.20 rubles (2,280 rubles x 24%).

End of the example.

When accepting an intangible asset object for accounting, the organization will establish the object. During this period, as amortization of the intangible asset accrues, the amount of the deferred tax liability will decrease until fully repaid.

You can find out more about issues related to accounting and taxation of transactions with intangible assets in the book of JSC “BKR Intercom-Audit” “Intangible assets”.

Intangible assets are another category of non-current assets that do not have a tangible form, since they are the final product of intellectual activity. Let's consider the accounting entries for accounting for intangible assets upon receipt, depreciation and disposal.

Intangible assets: what are they and how to account for them?

The essence of the concept of “intangible assets” and the procedure for their accounting is regulated by Accounting Regulations No. 14. It is here that it is explained what can be classified as intangible objects. Thus, intangible assets include:

To account for intangible assets, active account 04 is used, in which objects are reflected at their original cost.

As for the initial cost of intangible assets, it consists of the amount of costs associated with their purchase, installation and configuration (payment of duties, information and consulting services). The initial cost is established at the time the intangible asset is accepted for accounting and remains unchanged throughout the entire service life of the asset, except in cases of revaluation or depreciation of the asset. Please note that only amounts minus VAT are taken into account.

An interesting fact is that since 2008, transactions with intangible assets have been exempt from VAT.

When registering an intangible asset, a transfer acceptance certificate is drawn up, which is the basis for opening an intangible asset registration card-1. The disposal of intangible assets can be formalized by a write-off act in the OS-4 form or an acceptance and transfer act in the OS-1 form.

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List of possible entries that can be made when accounting for intangible assets

Account Dt	Kt account	Transaction amount, rub.	Wiring description	A document base
Purchase of an intangible asset
60 (76)	51	109 000,00	The cost of the software (patent, license) was paid by non-cash form.	Payment order
60 (76)	51	15 000,00	Paid for the services of a programmer who provided connection and subsequent configuration of previously purchased software (for a patent and license - payment of state duty)	Payment order
08	60 (76)	109 000,00	The initial cost of the software includes the cost of acquiring it - purchase	Receipt invoice, accounting certificate
08	60 (76)	12 711,86	The initial cost of the software includes the costs of its installation and configuration (excluding VAT)	Certificate of completed work, accounting certificate
19	60 (76)	2 288,14	A tax credit was received, which is not included in the initial cost of the intangible asset	Invoice
04	08	121 711,86	The purchased software (intangible asset) was put into operation, that is, the object was accepted for accounting 109,000 + 12,711.86 = 121,711.86 rubles.
Creation of an intangible asset
· may be associated with the implementation of a specific task that the employer sets for his employees; · conclusion of a creation agreement.
08	70	30 000	Salaries paid to employees involved in the development of an industrial design	Payroll sheet
08	69	7 800	UST is accrued on employee salaries	Summary of contributions to insurance funds
08	10	15 000	The cost of material costs is included in the initial cost of the industrial design	Write-off acts
60 (76)	51	2 500	The cost of state duty has been paid	Payment order
60 (76)	51	1 550	Fee for the examination has been paid	Payment order
08	60 (76)	2 500	The cost of state duty is taken into account	Accounting information
08	60 (76)	1 550	The cost of the examination fee is taken into account	Accounting information
04	08	56 850	The industrial design was accepted for registration30000 + 7800 + 15000 + 2500 +1550 = = 56850 rub.	Intangible assets accounting card – 1
* Interestingly, in tax accounting, costs associated with paying taxes are not taken into account as costs when creating an intangible asset
Contribution of an intangible asset to the authorized capital
08	75	150 000	Receipt of intangible assets as a contribution to the authorized capital	Constituent documents and accounting certificate
01	08-5	150 000	Acceptance for accounting of intangible assets that were contributed to the authorized capital	Intangible assets accounting card – 1
Calculation of depreciation charges
20 (44)	04	4 500	Monthly depreciation charges are accrued on the intangible asset	Depreciation statement
20 (44)	05	4 500	Monthly depreciation charges are charged on the intangible asset. When using account 05.	Depreciation statement
Revaluation of an intangible asset
04	83	45 000	Increased residual value of an intangible asset
83	05	5 850	Based on the additional assessment, the amount of depreciation charges was increased	Accounting information
91-2	04	25 000	The residual value of an intangible asset is discounted (reduced)	Commission decisions, accounting certificate
05	91-1	7 800	The amount of depreciation charges for an intangible object has been reduced	Accounting information
Write-off of an intangible asset
05	04	45 600	The amount of depreciation charges written off
91-2	04	7 500	The residual value of an intangible asset is written off	Write-off act, intangible assets accounting card – 1

If an intangible asset is created by the company itself, then its actual cost includes all the costs of its production and registration (cost of materials consumed, wages of the workers who produced it, patent fees, etc.). The same rule applies to tax accounting.

Intangible assets are considered to be created by the company if the following conditions are met:

· the exclusive right to an intangible asset belongs to the company, and it was created by its employees;

· the exclusive right to an intangible asset belongs to the company, and it was created on its order by a third party;

· a certificate for an intangible asset (trademark, service mark, appellation of origin of goods, etc.) issued to the company.

Please note: the cost of intangible assets created by the company’s own resources is written off only through its depreciation.

Example

The research and production enterprise JSC Poliplast Research Institute has developed a new method for producing high-strength plastic. The company's employees, Ivanov and Fokin, produced and tested a sample of plastic.

Their salary was 10,000 rubles. The amount of accrued insurance premiums is 3000 rubles. The amount of contributions for compulsory insurance against accidents at work is 310 rubles.

In the reporting year, the Poliplast Research Institute submitted an application to Rospatent for a patent for this invention. The company paid a fee for registering a patent in the amount of 1150 rubles. and a fee for examination of an invention at the Federal Institute of Industrial Property in the amount of 5,000 rubles.

On December 10 of the reporting year, the company received a patent from Rospatent for the invention “Method for producing high-strength plastic” for a period of 20 years.

The accountant of the Poliplast Research Institute made the following entries:

DEBIT 08-5 CREDIT 70

– 10,000 rub. – wages were accrued to employees who participated in the creation of the intangible asset;

DEBIT 08-5 CREDIT 69

– 3310 rub. (3000 + 310) – contributions for “injury” and contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Compulsory Medical Insurance Fund have been accrued;

DEBIT 08-5 CREDIT 76

– 1150 rub. – the costs of paying the fee for consideration of the application at Rospatent are taken into account;

DEBIT 08-5 CREDIT 76

– 5000 rub. – the costs of paying for the examination of the invention at the Federal Institute of Industrial Property are taken into account;

DEBIT 76 CREDIT 51

– 6150 rub. (5000 + 1150) – costs associated with the examination and registration of the invention were paid;

DEBIT 04 CREDIT 08-5

– 19,460 rub. (10,000 + 3710 + 1150 + 5000) – the intangible asset is accepted for accounting (after receiving a patent).

In the balance sheet of the Research Institute Poliplast, compiled as of December 31 of the reporting year, line 1110 will indicate the initial cost of the patent in the amount of 19 thousand rubles.

How to take into account business reputation

Goodwill is the difference between the purchase price of an enterprise acquired as a property complex and the sum of all its assets and liabilities on the balance sheet at the date of purchase. The acquired business reputation can be either positive or negative.

If the specified difference is positive (positive business reputation), you reflect it in accounting in a separate subaccount of account 04 “Intangible assets”.

Acquired business reputation is amortized over twenty years (but not more than the life of the company).

If this difference is negative (negative business reputation), then it must be immediately and completely included in other income, that is, attributed to account 91 “Other income and expenses.”

Positive and negative business reputation are reflected differently in tax accounting. The positive one is recognized as a price premium and is written off as expenses evenly over five years, starting from the month following the month of state registration of the buyer’s ownership of the enterprise as a property complex (paragraph 1, 2, paragraph 1, paragraph 2, paragraph 1, paragraph 3 Article 268.1 of the Tax Code of the Russian Federation). Negative is recognized as a discount to the price and is included in the income of the buyer of the enterprise as a property complex in the month in which the state registration of the transfer of ownership occurred (paragraph 1, 3, paragraph 1, paragraph 2, paragraph 2, paragraph 3, Article 268.1 of the Tax Code RF).

Please note: the value of the net assets of an enterprise as a property complex is determined on the basis of a transfer deed. But if an enterprise is acquired through privatization or through a competition, its estimated (initial) value is used instead of the value of net assets (clause 2 of Article 268.1 of the Tax Code of the Russian Federation). An enterprise does not mean a legal entity, but a property complex as an object of civil rights (Article 132 of the Civil Code of the Russian Federation). The seller of the property complex does not lose his legal independence. It simply writes off the assets and liabilities related to the transferred complex from its balance sheet.

Please note: positive business reputation does not apply to intangible assets for profit tax purposes.

Example

JSC Aktiv acquired from LLC Passiv a separate property complex that ensures the production of dairy products (dairy plant). It includes: a land plot, industrial buildings located on it, equipment, inventories (raw materials, work in progress and finished products).

In addition, the payables and receivables of Passiv related to this activity were transferred to the buyer. The contractual price of the transaction is 100,000 thousand rubles. excluding VAT. The amount of VAT calculated according to the rules of Art. 158 of the Tax Code of the Russian Federation, amounted to 15,000 thousand rubles.

According to the accounting data of “Passive”, the total book value of the transferred assets is 87,000 thousand rubles, and the amount of liabilities to creditors assumed by “Asset” is 12,000 thousand rubles. The positive business reputation acquired by Passiv in connection with the purchase of the plant amounts to 25,000 thousand rubles. (100,000 – (87,000 − 12,000)).

The Aktiva accountant used account 76 to reflect settlements with Passiv LLC and made the following entries:

DEBIT 01, 10, 20, 43, 60, 62 CREDIT 76

– 87,000 thousand rubles. – assets related to the production of dairy products are taken into account;

DEBIT 76 CREDIT 60, 62

– 12,000 thousand rubles. – obligations related to the production of dairy products are recognized (Article 391 of the Civil Code of the Russian Federation);

DEBIT 08-5 CREDIT 76

– 25,000 thousand rubles. – a positive business reputation of the dairy plant was revealed;

DEBIT 04 CREDIT 08-5

– 25,000 thousand rubles. – accepted for accounting of intangible assets;

DEBIT 19 CREDIT 76

– 15,000 thousand rubles. – VAT presented by the seller is reflected;

DEBIT 76 CREDIT 51

– 115,000 thousand rubles. (100,000 + 15,000) – payment for the dairy plant has been made.

In the balance sheet of JSC Aktiv, compiled as of December 31 of the reporting year, line 1110 will indicate the positive business reputation of the acquired dairy plant in the amount of 25,000 thousand rubles. minus accrued depreciation.

How to take into account production secrets (know-how)

A production secret (know-how) is information of any nature (production, technical, economic, organizational and others) that has actual or potential commercial value, to which third parties do not have free access legally and in respect of which the owner of such information has entered trade secret regime.

The owner of a production secret has the exclusive right to use it, and he can dispose of this exclusive right. A trade secret created on the instructions of the employer belongs to the employer. The exclusive right to a trade secret is valid as long as the confidentiality of the information constituting its content is maintained. Intangible assets are accepted for accounting at their actual (initial) cost (clauses 6, 9 of PBU 14/2007).

The useful life of know-how can be set equal to the expected life of the trade secret regime. In this case, the duration of the trade secret regime must be established by order of the manager. The amounts of accrued depreciation on know-how are recognized as an expense for ordinary activities and are included in the cost of products manufactured using this know-how.

In tax accounting, the possession of know-how is recognized as depreciable property and monthly expenses include the amount of depreciation of intangible assets, calculated based on the useful life established on the date of its acceptance for tax accounting. The company has the right to independently determine the useful life of know-how, but not less than two years (Clause 2 of Article 258 of the Tax Code of the Russian Federation).

It is impossible to change the order of depreciation of intangible assets that the company began to depreciate before January 1, 2011. (Clause 1 of Article 258 of the Tax Code of the Russian Federation). They need to continue to be depreciated as before.

How to take into account research and development work

The company should divide all R&D developments into two categories:

· developments for which a patent or certificate has been obtained;

· developments for which there are no certificates and patents.

In the first case, developments are accounted for in account 04 as intangible assets. In the second case, new inventions are also recorded in account 04, but as R&D expenses.

After the work on creating a particular development is completed and you transfer it to production, you need to do the wiring:

DEBIT 04 CREDIT 08-8

– R&D costs are taken into account.

Such an entry can be made if the company uses a new development for production or management needs. In all other cases, R&D costs are classified as other expenses.

How to calculate depreciation on intangible assets

On line 1110 of the balance sheet, intangible assets are reflected at their actual cost less accrued depreciation.

When accepting an intangible asset for accounting, the company establishes its useful life. Useful life is the period over which a firm expects to use an asset to obtain economic benefit. It is defined in months. All intangible assets are divided into two groups with a definite and indefinite useful life.

The company has the right to change the service life and method of calculating depreciation of an intangible asset. Every year, the company should review whether the asset's service life is current.

If the deadline changes, the company must review it to see if it can be increased or decreased. Adjustments that arise in this regard must be reflected in the financial statements at the beginning of the reporting year (clause 27 of PBU 14/2007).

The cost of intangible assets is repaid by calculating depreciation. Depreciation is accrued only for intangible assets of commercial organizations with a certain useful life. Intangible assets of non-profit organizations (clause 24 of PBU 14/2007) and with an indefinite useful life (clause 23 of PBU 14/2007) are not subject to depreciation.

Depreciation is accrued monthly, starting from the month following the month when the asset was accepted for accounting. When the useful life is revised, the monthly depreciation amount will also change. In this case, the resulting adjustments are reflected in accounting and reporting as changes in estimated values ​​(these are the values ​​that we set ourselves).

Reflect depreciation in accounting as a credit to account 05 and a debit to the corresponding cost or expense account:

DEBIT 08 (20, 23, 25, 26, 29, 44) CREDIT 05

– amortization of intangible assets has been accrued.

In this case, on line 1110 of the balance sheet, indicate the debit balance of account 04 “Intangible assets” minus the amounts recorded on the credit of account 05 “Amortization of intangible assets”.

In tax accounting, the useful life can be established by only one criterion - the validity period of the rights to the intangible asset, which is determined based on the conditions of its use, legal requirements or the terms of the contract. If the useful life cannot be determined, then for profit tax purposes the depreciation rate is set for 10 years, but not longer than the life of the organization (clause 2 of Article 258 of the Tax Code of the Russian Federation).

There is an exception to this rule. From January 1, 2011, for some intangible assets, the company can independently determine their useful life, which cannot be less than two years. Such assets include: the exclusive right to an invention, to use a computer program, a database, topology of integrated circuits, to selection achievements, possession of know-how (clauses 1-3, 5, 6 of clause 3 of Article 257 of the Tax Code of the Russian Federation) .

Consequently, depreciation rates in accounting and tax accounting will differ, and you will have to maintain additional tax accounting registers.

Linear method

Most companies use the straight-line depreciation method. This method involves charging depreciation evenly over the entire useful life of the intangible asset. This is the most reliable way.

Example

Passive LLC acquired exclusive rights to the invention from Scientific Developments JSC. The right is confirmed by a patent. The cost of the right, according to the agreement, was 100,000 rubles.

Having accepted the intangible asset for accounting, the Liability accountant will make the following entry:

DEBIT 04 CREDIT 08-5

– 100,000 rub. – the intangible asset is accepted for accounting (after registration of the agreement with Rospatent).

The patent was registered with Rospatent on July 25 of the reporting year. It is valid throughout the Russian Federation for 20 years, starting from July 25, 2014. The remaining patent life is 10 years.

In this case, for Passive LLC, the useful life of the intangible asset will be equal to the remaining validity period of the patent, i.e. 10 years (120 months).

Consequently, the monthly depreciation rate will be 833.33 rubles. (RUB 100,000/120 months), starting from August 2014, the Passiv accountant must make monthly entries:

DEBIT 20 (26...) CREDIT 05

– 833.33 rub. – depreciation of intangible assets has been accrued for the month. Thus, for five months (August - December of the reporting year), the amount of 4167 rubles will be written off as expenses. (833.33 × 5 months).

The residual value of intangible assets is RUB 95,833. (100,000 – 4167) should be reflected in the balance sheet for the reporting year on line 1110.

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

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

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

The results of intellectual activity include exclusive rights to:

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

Means of individualization include exclusive rights to:

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

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

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

Intangible assets are divided into the following groups:

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

When created on your own (by a legal entity):

1) D-t 08 K-t 10, 70, 69 - for the amount of actual costs;

2) D-t 04 K-t 08 - at the original cost when accepted for accounting

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

1) D-t 08 K-t 75/1 - at an agreed price;

2) D-t 04 K-t 08 - at the original cost.

Received free of charge (under a gift agreement):

1) D-t 08 K-t 98/2 - at the current market value;

2) D-t 04 K-t 08 - at the original cost;

3) D-t 98/2 K-t 91 - for the amount of monthly accrued depreciation, we write off the amount of deferred income from account 98/2 to account 91, sub-account “Other income”.

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

Receipt of intangible assets for joint activities:

D-t 04 K-t 80 “Authorized capital” - at the agreed price.

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

D-t 04 K-t 79 - at the agreed price.

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

From January 1, 2009, in tax accounting, intangible assets are included in the corresponding depreciation groups depending on their useful life, similar to fixed assets (clause 5 of Article 258).

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

With the linear method, the amount of depreciation of intangible assets per month is determined as the product of its original cost and the depreciation rate.

The depreciation rate is determined by the formula:

N = 1/n × 100%,

where n is the useful life in months.

With the nonlinear method, the amount of monthly depreciation is determined by the formula:

A = B × N / 100%,

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

The amount of depreciation of intangible assets accrued in accounting and tax accounting may be the same. This is possible if:

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

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

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

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

Accounting for disposal of intangible assets

The value of intangible assets that are retired or are not capable of generating economic benefits in the future are subject to write-off from accounting. Intangible assets can be disposed of for the following reasons:

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

  acts for write-off, minutes of shareholders' meetings, etc.

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

The debit of account 91 reflects:

1. Residual value of intangible assets:

D-t 91 K-t 04;

2. Expenses associated with the disposal of intangible assets:

D-t 91 K-t 70, 71, 69;

3. Amount of VAT on sold intangible assets:

D-t 91 K-t 68.

On the credit side, account 91 reflects the proceeds from the sale of intangible assets at negotiated prices, including VAT:

D-t 62 K-t 91.

On account 91 “Other income and expenses”, the financial result from the write-off of intangible assets is determined by comparing turnover. If the debit turnover is greater than the credit turnover (debit balance), we will receive a loss that will be written off to account 99 “Profit and Loss” by posting:

D-t 99 K-t 91.

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

D-t 91 K-t 99. For any reason of disposal, the write-off of an intangible asset from the balance sheet is reflected by the following entries:

• write-off of accrued depreciation - D-t 05 K-t 04,
• write-off of residual value - D-t 91 K-t 04.

Typical transactions for disposal of intangible assets

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