Accounting for intangible assets upon their receipt: an accountant's handbook. Intangible assets in accounting When nma is accepted for accounting

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

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

• future expenses;

• current expenses.

Cost restrictions

Cost restrictions for the inclusion of an intellectual property object in the composition of intangible assets in accounting are not provided by law. For more information about the conditions for recognizing objects of intellectual property as intangible assets, seetable .

Rights to the created object

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

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

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

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

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

If the organization has received the necessary titles of title, the created intellectual property object can be accounted for as part of intangible assets.

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

Rights to the transferred object

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

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

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

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

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

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

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

• simple (non-exclusive) license;

• exclusive license.

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

For example, by order of the organization, a program for management accounting has been developed. Under the agreement, the organization has exclusive rights to use the program in its business activities, and the developer has exclusive rights to modify it. In such a situation, the developer is not entitled to provide a computer program for use by other persons, and the organization is not entitled to enter into agreements for the modification of a computer program with other developers.

An object of intellectual property can be taken into account as part of the company's intangible assets only if the organization owns all exclusive rights (for example, if an agreement was concluded on the alienation of the exclusive right or the organization became the owner after reorganization). This follows from the provisions of paragraphs 38 and 39 of PBU 14/2007. To include the received object in the composition of intangible assets, it is necessary to have documents confirming exclusive rights. For example, it could be:

• an agreement on the alienation of exclusive rights;

• deed of transfer (in case of reorganization in the form of transformation, merger or acquisition) or separation balance sheet (in case of separation or spin-off of an organization) (Article 58 of the Civil Code of the Russian Federation).

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

If only a part of exclusive rights has been obtained for an intellectual property object, then such an object is recognized as an intangible asset received for use. Since intellectual property objects received for use do not fall on the organization's balance sheet, they must be kept off-balance sheet. This procedure follows from paragraphs 38 and 39 of PBU 14/2007.

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

R&D

Reflect the costs of acquiring (creating) an intellectual property item as part of R&D if the following conditions are simultaneously met:

• the object was developed by the organization's own forces or by its order;

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

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

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

Future expenses

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

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

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

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

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

In accounting, the accountant of Alpha made the following entries.

In January 2016:

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

Debit 97 Credit 60
- 144,000 rubles. (169,920 rubles - 25,920 rubles) - remuneration under a license agreement was accrued;

Debit 19 Credit 60
- 25,920 rubles. – VAT on remuneration under a license agreement was taken into account;

- 25,920 rubles. – accepted for deduction of VAT from remuneration under a license agreement;

Debit 60 Loan 51
- 169,920 rubles. - remuneration under the license agreement was transferred.

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

In February 2016:

Debit 20 Credit 97
- 5713 rubles. (RUB 144,000 : 731 days × 29 days) - part of the remuneration under the license agreement, previously included in deferred expenses, was written off.

In March 2016:

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

Similar entries for writing off remuneration under a license agreement, accounted for as deferred expenses, were made by the accountant until January 2018 (inclusive).

In January 2018, at the end of the license agreement, the accountant wrote off the cost of the intangible asset acquired for use:

Credit 012

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

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

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

The following entries were made in Alpha's accounting.

In January 2016:

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

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

Debit 20 Credit 60
- 6000 rubles. (7,080 rubles - 1,080 rubles) - remuneration was accrued under a license agreement;

Debit 19 Credit 60
- 1080 rubles. – VAT on remuneration under a license agreement was taken into account;

Debit 68 subaccount "VAT settlements" Credit 19
- 1080 rubles. – accepted for deduction of VAT from remuneration under a license agreement;

Debit 60 Loan 51
- 7080 rubles. - remuneration under the license agreement was transferred.

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

Credit 012
- 169,920 rubles. - written off the cost of an intangible asset received for use.

Small business entities

For organizations that have the right to keep accounting in a simplified form, it is provided special cost accounting (parts 4, 5, article 6 of the Law of December 6, 2011 No. 402-FZ).

Tax accounting of intangible assets

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

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

On the procedure for writing off in tax accounting of intangible assets, the value of which does not exceed 100,000 rubles, see. What property in tax accounting is recognized as depreciable .

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

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

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

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

Depending on what the specifications are, reflect them as:

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

• intangible assets received under a license agreement;

• R&D result.

Reflection of specifications as part of other expenses

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

In accounting, the costs of acquiring (development) specifications for the start of a new production, which do not relate to intangible assets, are considered as deferred expenses on account 97 (clause 19 PBU 10/99, paragraph 2 clause 39 PBU 14/2007, p. 16 PBU 2/2008, Chart of Accounts). In tax accounting, reflect such costs at a time as part of other expenses related to the preparation and development of new industries, the introduction of production technologies (subparagraphs 34, 35, paragraph 1, article 264, paragraphs 1, 2, article 318 of the Tax Code of the Russian Federation).

Reflection of technical specifications in the composition of intangible assets

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

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

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

Technical specifications obtained under a license agreement

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

In accounting, intangible assets received for use, take into account on the off-balance account in the assessment based on the amount of remuneration under the contract. At the same time, reflect fixed one-time payments for the granted right to use as deferred expenses and write off during the term of the contract as expenses for ordinary activities (clause 39 of PBU 14/2007, clause 5 of PBU 10/99).

In tax accounting, consider expenses in the form of a one-time payment for the use of the right to technical specifications as part of other expenses associated with production and sales (subparagraphs 37, 49, paragraph 1, article 264 of the Tax Code of the Russian Federation). These costs can be distributed during the term of the contract (clause 1, subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

TU as a result of R&D

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

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

• intangible assets of the company;

• other expenses related to production and sale;

• production and distribution costs.

This is stated in Article 262 of the Tax Code of the Russian Federation.

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

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

If the technical documentation does not contain elements of novelty, the costs associated with its development should be included in other expenses.

We considered general issues of synthetic and analytical accounting for intangible assets in. In this material, we present the main entries for intangible assets in accounting.

Intangible assets: transactions upon acquisition of an asset

Recall that intangible assets are taken into account at their original cost. The order of its formation depends on the method of receipt of objects, and we talked about this in. The accounting records generated at the same time also depend on the method of receipt of intangible assets in the organization. We present typical ones below. We note right away that the initial cost of intangible assets is formed according to the debit of account 08 “Investments in non-current assets”. And then, when the object is accepted for accounting, it is debited to account 04 “Intangible assets” (Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n):

Debit account 04 - Credit account 08

When accounting for intangible assets, this posting is always applied, it does not depend on the method of receipt of the asset. The latter affects only the postings for the formation of the initial cost of the intangible asset on account 08.

So, when acquiring an intangible asset for a fee, the wiring is usually as follows:

Debit of account 08 "Investments in non-current assets" - Credit of account 60 "Settlements with suppliers and contractors"

However, even if intangible assets were acquired, postings are not always limited to settlements with suppliers and contractors. After all, the composition of the initial cost may include various duties:

Debit of account 08 - Credit of account 76 "Settlements with different debtors and creditors"

And even interest on loans and borrowings, when the acquired object of intangible assets is recognized as an investment asset (clause 10 of PBU 14/2007):

Debit of account 08 - Credit of accounts 66 "Calculations on short-term loans and loans", 67 "Calculations on long-term loans and loans"

The intangible asset object was created by the organization itself

When an object of intangible assets is created by the organization itself, the composition of accounting records is usually more diverse. For example, the following postings can be generated:

Operation	Account debit	Account credit
Wages accrued to employees involved in the creation of intangible assets	08	70 "Settlements with personnel for wages"
Accrued insurance premiums from payments to such employees	08	69 "Calculations for social insurance and security"
Reflected are travel expenses related to the creation of intangible assets	08	71 "Settlements with accountable persons"
Duties and fees associated with the creation of intangible assets are reflected	08	76
Rewards were accrued to intermediary organizations, as well as organizations for information and consulting services related to the creation of an intangible asset	08	60
Accrued depreciation of fixed assets, intangible assets that are used in the creation of new objects of intangible assets	08	02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets"

Intangible assets received as a contribution to the authorized capital

Upon receipt of an intangible asset as a contribution to the authorized capital for a value agreed by the founders and not exceeding the amount determined by an independent appraiser, an accounting entry is made:

Debit account 08 - Credit account 75 "Settlements with the founders"

Intangible assets received free of charge

When an intangible asset enters the organization under a donation agreement, a posting is formed for its market value:

Debit account 08 - Credit account 98 "Deferred income"

And as the depreciation of intangible assets is accrued in the amount of accrued depreciation, future income is written off to other income of the current period:

Debit of account 98 - Credit of account 91 "Other income and expenses"

Intangible assets received under an exchange agreement

When acquiring intangible assets under an exchange agreement, each party to the transaction must reflect both the sale of its assets transferred in exchange and the capitalization of the values ​​received in response.

Let's look at these operations with an example. The organization acquires the exclusive right to a computer program in exchange for its goods. The total cost of goods is 230,000 rubles, incl. VAT 18%. The cost of goods is 162,000 rubles. The acquired program is not subject to VAT (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). The exchange is recognized as equivalent.

We will present the accounting records of the acquirer of intangible assets in the table:

Depreciation postings of intangible assets

When calculating the depreciation of intangible assets, accounting entries can be as follows:

Debit of accounts 20 “Main production”, 26 “General business expenses”, 44 “Sale expenses”, 08 “Investments in non-current assets”, 97 “Deferred expenses”, etc. - Account credit 05

The account to be debited depends on where the intangible asset object is used and what is stipulated by the regulations. Eg:

• account 20 is applied when intangible assets are used in the production of products, performance of work or provision of services;
• account 26 - when the asset is used for management purposes;
• on account 44, the depreciation of intangible assets will be taken into account by trade organizations;
• account 08 is required when intangible assets are used when creating a new object of intangible assets or in the process of creating an object of fixed assets;
• account 97 can be applied when an intangible asset is used in the development of new industries or units.

Postings when writing off intangible assets

At the time of writing off the accounting of an intangible asset, it is first necessary to close the depreciation account (account 05). And then the residual value of intangible assets is subject to write-off. Postings for its write-off depend on how the object is disposed of.

In the above example, when goods are exchanged for an intangible asset, the seller of intangible assets must record the disposal of the object. Let's assume that his asset was also listed as part of intangible assets, its initial cost was 195,000 rubles, and the depreciation accrued at the time of disposal was 19,000 rubles. Recall that the asset is exchanged for goods worth 230,000 rubles, which will be the selling price of intangible assets.

Let's present the postings on the disposal of intangible assets and the receipt of goods in exchange in the table:

Operation	Account debit	Account credit	Amount, rub.
Reflected income from the sale of intangible assets	62	91, sub-account "Other income"	230 000
Written off depreciation of retiring intangible assets	05	04	19 000
Written off residual value of an intangible asset (195,000 - 19,000)	91, sub-account "Other expenses"	04	176 000
Goods credited	41	60	194 915
Accounted for VAT presented on goods (230,000 * 18/118)	19 "VAT on acquired valuables"	60	35 085
Input VAT accepted	68	19	35 085
Reflected offset on the exchange operation	60	62	230 000

If this is not an exchange transaction, but a regular sale, then the receivables of the buyer of intangible assets will be closed, for example, as follows: Debit of account 51 “Settlement accounts” - Credit of account 62. And, accordingly, postings for posting goods and offsetting mutual debts will not be reflected .

Free transfer of intangible assets is also reflected in other expenses at the residual value:

Debit account 91, sub-account "Other expenses" - Credit account 04

We will also show the transfer of intangible assets as a contribution to the authorized capital of an LLC. Suppose the founding organization contributes a trademark to the authorized capital. The entry price is agreed by the founders in the amount of the market price and amounts to 325,000 rubles. The initial cost of the object was 116,000 rubles. The object was not previously depreciated. The accounting entries for disposal will be as follows:

If a shortage of intangible assets is detected as a result of an inventory, its residual value is debited to account 94 “Shortages and losses from damage to valuables”: Account 94 debit - Account 04 credit

And then, in the absence of perpetrators, these losses are written off to other expenses: Debit account 91, subaccount "Other expenses" - Credit account 94

If the perpetrators are identified, then, depending on whether they are employees of the organization or other persons, the following entries are made accordingly:

Debit of account 73 “Settlements with personnel on other operations” - Credit of account 94

Debit account 76 - Credit account 94

Companies in their activities often face the issue of accounting and valuation of intangible assets. What should be attributed to intangible assets, and what can be immediately written off as expenses? How to determine the cost of this great invention of a genius programmer from the IT department?

What is an intangible asset in accordance with PBU 14/2007

First you need to understand what kind of animal this intangible asset is. Let's agree that we will call the intangible asset abbreviated as intangible assets. The main secrets about intangible assets are disclosed in the Accounting Regulation 14/2007. It states that an intangible asset is the property of a company that has the following characteristics:

1. Brings or will bring future economic benefits. For example, a company's website attracts new customers and thus increases the company's revenue;
2. It is separate from other property. For example, the development of an update for a computer program is not a separate intangible asset, but is included in the cost of the program itself;
3. Will be used more than 12 months;
4. Has a cost. For example, if an employee of the company is involved in the development of intangible assets, then the cost of his salary can be recognized as the initial cost;
5. The company does not plan to sell the asset within 12 months;
6. An asset does not have a material form or, in other words, it cannot be touched.

An important and distinguishing feature of an intangible asset is the existence of exclusive rights to it. If you have purchased a new computer and a license for an operating system, this does not mean that you have acquired an intangible asset - you have acquired only the right to use the operating system. But if suddenly you decide to become the second Bill Gates and make a new super-mega system - then this is HMA. Feel free to put it on the balance sheet and keep records in accordance with all accounting rules for intangible assets.

What can be classified as intangible assets and what cannot

Intangible assets include:

• works of science, literature and art;
• inventions, utility models and industrial designs;
• computer programs and databases; production secrets (know-how);
• brand and business reputation;
• trademarks and service marks;
• appellations of origin of goods.

Intangible assets are not:

• expenses associated with the formation of a legal entity (organizational expenses);
• the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, unfortunately the employer and the happiness of the employee cannot be separated from the employee himself;
• research, development and technological work that did not give a positive result, they are written off for research and development;
• other assets that do not meet the characteristics of intangible assets that we considered earlier.

Accounting procedure for intangible assets

From the point of view of the assessment of intangible assets, there are initial and subsequent. But only in accounting. Indeed, in tax accounting, the initial value of the company's intangible assets is not subject to change. The procedure for determining the initial cost of intangible assets depends on their method of receipt in the organization. Intangible assets can be bought, created on their own, received as a gift or received as a contribution to the authorized capital.

For example, if intangible assets were purchased for a fee, then the initial cost of the acquired intangible assets is the sum of all the actual costs associated with the purchase:

• amounts under the contract for the acquisition of the exclusive right to intangible assets with the right holder;
• customs duties and customs fees;
• non-refundable amounts of taxes, state, patent and other fees paid in connection with the acquisition of intangible assets;
• remuneration to intermediaries who help acquire intangible assets;
• information and consulting services related to the acquisition of intangible assets;
• other expenses directly related to the acquisition of intangible assets and the provision of conditions for the use of the asset for the planned purposes.

If you still have the ability or resources to create your own intangible asset, then in addition to the above, to determine the initial cost, you can also include expenses:

• the cost of materials used in the creation of intangible assets;
• services of third-party organizations under work contracts that contribute to the creation of intangible assets;
• labor costs of employees that are directly related to the creation of intangible assets, as well as insurance premiums;
• expenses for the maintenance and operation of assets that are involved in the creation of intangible assets, as well as the depreciation of these assets.

If nma you got in the order of donation, then the initial cost will need to be estimated. To do this, you need to conclude an agreement for the assessment with an independent appraiser.

If intangible assets received as a share capital contribution, then the founder can determine the initial cost. The founder may indicate his decision on the value of the asset in the minutes of the meeting of participants in the company.

When the intangible asset is ready for operation, it is necessary to draw up an appropriate act and issue an order, which will determine the useful life of the intangible asset. If you have acquired exclusive rights, then such a period will be specified in the contract. If you created an intangible asset on your own, then the period of operation will be equal to the period during which you plan to receive income. In tax accounting, different rules apply. If the useful life of intangible assets cannot be determined, then it is set equal to 10 years, but it cannot be less than 2 years.

The cost of intangible assets, as we found out earlier, may change, but only in accounting. Subsequent measurement of intangible assets may arise in connection with revaluation or depreciation. At the same time, one should not forget that revaluation of intangible assets is a right, not an obligation. But if you decide to conduct a revaluation, then you need to do it regularly in the future so that the cost of intangible assets in accounting does not differ significantly from their current market value.

To conduct a revaluation, you can contact an expert company that deals with the valuation of intangible assets. The revaluation of intangible assets will increase the company's capitalization. An independent assessment report will not be superfluous when concluding an agreement on the alienation of exclusive rights in order to assess that the value of intangible assets corresponds to the market. Or, if the company has suffered material damage due to the illegal use of intangible assets, then the expert will help determine the amount of such damage.

An assessment of the market value of intangible assets may also be required when transferring intangible assets “for rent”, when concluding a license agreement or when calculating the amount of royalties, when transferring intangible assets as collateral to a bank. Depreciation of intangible assets is applied in international accounting standards. For those who still apply Russian standards, it is not necessary to check intangible assets for depreciation.

Accounts for accounting for intangible assets and postings

Accounting for the receipt (acquisition, acceptance) of intangible assets

Intangible assets are reflected in the balance sheet in the Non-current assets section in line 1110 “Intangible assets” at the residual value, which is calculated by subtracting the amount of depreciation accrued as of the reporting date from the initial cost. Accounting for intangible assets is carried out on account 04. Depreciation of intangible assets is charged on account 05.

For the advanced, consider the most popular postings for accounting for intangible assets.

SituationPosting

Situation	postings
When purchasing an intangible asset
When accounting for intangible assets	Dt 04 "Intangible assets" - Kt 08 "Investments in non-current assets"
When creating an NMA on its own	Dt 08 "Investments in non-current assets" - Kt 70 "Settlements with personnel for remuneration" Dt 08 "Investments in non-current assets" - Kt 69 "Calculations for social insurance and security" Dt 08 "Investments in non-current assets" - Kt 71 "Settlements with accountable persons" Dt 08 "Investments in non-current assets" - Kt 76 "Settlements with different debtors and creditors" Dt 08 "Investments in non-current assets" - Kt 60 "Settlements with suppliers and contractors" Dt 08 "Investments in non-current assets" - Kt 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets"
Upon receipt of an intangible asset as a contribution to the authorized capital	Dt 08 "Investments in non-current assets" - Kt 75 "Settlements with the founders"
Upon receipt of intangible assets in the order of donation	Dt 08 "Investments in non-current assets" - Kt 98 "Deferred income" Dt 98 "Deferred income" - Kt 91 "Other income and expenses" (for the amount of accrued depreciation)

Accounting for depreciation of intangible assets

Depreciation is charged to cover the gradual loss of value of intangible assets. Depreciation groups of intangible assets are distributed similarly to fixed assets into 10 groups. The depreciation method must also be used the one specified in the accounting policy.

The most difficult, as a rule, in the issue of depreciation is the determination of the useful life. The term can be set in accordance with the depreciation group, taken from the contract or set independently. The accounting entries for depreciation are as follows:

Accounting for the disposal of intangible assets

Intangible assets after the expiration of their useful life are no longer reflected as assets in the balance sheet, but they do not cease to be the property of the company. At the same time, after the expiration of the term, if the intangible asset continues to make a profit for the company, the term and cost can be reviewed. Before the expiration of the useful life, intangible assets can be sold, donated or transferred to the authorized capital. In this case, the ownership of the intangible asset is terminated, the asset itself and its depreciation are deducted from the balance sheet.

If intangible assets were transferred for use under a license agreement, then intangible assets remain on the balance sheet and continue to be depreciated. The disposal of intangible assets is formalized by an act. A special form of such an act. The company has the right to use its developed form. The main thing is that it is clear from the document what asset is leaving the balance sheet, and what is the basis for writing off. Also, the act should indicate the main characteristics of intangible assets, the residual value and the amount of accrued depreciation.

Example of accounting for an intangible asset

On 04/01/2018, the head of the company set the task for his IT department to develop a mobile application on IOS to improve customer service. The task was completed within 2 months. Two specialists from the IT department worked on the task with a salary of 30,000 rubles. To create an account in the App Store, the company paid 6,500 rubles. The company had no other expenses during the creation of intangible assets. By order of the head, the useful life was set at 2 years. Consider how this project will look in accounting:

		Wiring
	Included costs for creating an account in the App Store
	Wages and personal income tax of employees involved in the project for April were accrued
	Insurance premiums accrued from the salaries of employees for April involved in the project
	Wages and personal income tax of employees involved in the project for May were accrued
	Insurance premiums accrued from the wages of employees for May involved in the project
	The act of putting NMA into operation was signed
From 07/31/2018 to 06/30/2020 monthly	Accrued depreciation of intangible assets

What is an intangible asset accounting card

To account for intangible assets, an intangible asset accounting card in the form of intangible assets-1 is usually used. However, this form is not mandatory. As with the disposal of intangible assets, you can use your own developed form. The main thing is that it reflected the main characteristics of the asset, such as:

• accounting account
• initial cost
• useful life
• depreciation amount
• depreciation rate
• document on the basis of which intangible assets are accepted for accounting
• information about the disposal of an object
• other information.

If we summarize all of the above, it will become obvious that the NMA is not a terrible beast at all, but a friendly and useful wave to itself. Accounting for intangible assets is very similar to accounting for fixed assets. By reflecting intangible assets in the balance sheet, you increase the capitalization of the company and make reporting more attractive to investors and customers.

For questions about accounting for intangible assets, you can contact the Formula company. The company helps to keep records, prepare documents, pay wages, send reports to the tax authorities, respond to all requests from government agencies, register entrepreneurs and companies, protect interests in court and, in general, makes the life of entrepreneurs a little more beautiful by putting things in order in accounting and eliminating paperwork .

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Intangible assets in accounting are objects of intellectual property that meet certain conditions for recognition, as well as a positive business reputation arising from the acquisition of an enterprise as a property complex (clauses 3, 4 PBU 14/2007).

How is the accounting of intangible assets

Speaking about intangible assets according to accounting data, we can say that intangible assets in accounting are the debit balance on account 04 “Intangible assets” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). This is the value of the original or replacement (in case of revaluation) cost. Recall that the initial cost of intangible assets when accepting assets for accounting is reflected in the following accounting entry:

Debit of account 04 - Credit of account 08 "Investments in non-current assets"

What is intangible assets in accounting by examples? These can be computer programs, utility models, trade names and trademarks, know-how, etc.

It is important to remember that checking objects for compliance with the conditions for recognition of intangible assets is extremely important from the point of view of accounting. This is especially evident in the example of accounting programs. They are not counted as intangible assets because the organization does not have exclusive rights to them. But control over intangible assets (the presence of rights and restrictions of other persons to an asset) is a mandatory criterion for recognizing objects as intangible assets (clause 3 PBU 14/2007).

Recall that the remaining conditions for recognizing assets as intangible include:

• the object is capable of bringing economic benefits to the organization in the future;
• it is intended for use over a period of more than 12 months;
• the organization does not intend to sell the object within 12 months;
• the initial cost of the object can be reliably determined;
• possibility of object identification;
• the absence of an object of a material-material form.

We talked in more detail about the synthetic and analytical accounting of intangible assets in a separate one.

Intangible assets on the balance sheet are

Intangible assets are reflected in the balance sheet in Section I "Non-current assets" in line 1110 "Intangible assets" (Order of the Ministry of Finance dated 02.07.2010 No. 66n).

What is included in intangible assets on the balance sheet? Recall that the balance sheet is formed in the net estimate, i.e. minus the regulatory values ​​(clause 35 PBU 4/99). Depreciation also belongs to such control values. Therefore, for intangible assets, the balance line 1110 is arithmetically determined as follows:

Line 1110 = Debit balance of account 04 - Credit balance of account 05 "Depreciation of intangible assets"

This means that intangible assets are reflected in the balance sheet at their residual value.

There is also line 1130 “Intangible prospecting assets” in the balance sheet. But the assets reflected here do not belong to intangible from the point of view of PBU 14/2007, their accounting is carried out in accordance with PBU 24/2011. Intangible prospecting assets in the balance sheet are the costs of searching for, evaluating mineral deposits and exploration of minerals in a certain subsoil area and which do not relate to the acquisition or creation of an object that has a material form (

22.08.2019

Non-current assets of an intangible nature require careful accounting, as they are full-fledged objects of intellectual property of a modern enterprise.

What account is taken into account?

Accounting of intangible assets is carried out by analogy with fixed assets. In other words, an intangible asset is accounted for at its original cost with the addition of additional costs, but minus (minus) the amount of VAT.

Additional (other) costs in this case may include information services, paid consultations, the service of specialized intermediaries, the payment of various duties and other costs directly related to the acquisition (creation) of a specific intangible asset.

Objects of intangible assets are reflected on account 04 - on the debit, the intangible assets that the enterprise has are shown, on the credit - the retiring ones.

This balance sheet account is known as Intangible Assets.

The receipt of each such object on the economic balance of the company is documented by compiling a separate one for it and reflecting the corresponding operation in the debit of the 04 account. The fact of putting the asset into operation is documented by the act of transfer and acceptance.

Depreciation

As mentioned earlier, intangible assets at the enterprise are depreciated. Depreciation for such assets is done in one of two ways:

• Application of 05 account. Depreciation is accumulated on a monthly basis. For an object used directly in the organization, the amount of depreciation is taken into account according to the established norm by correspondence of the debit of accounts 44,23,20 with the credit of account 05. If the depreciable asset is operated by the lessee, a debit entry to account 91 is made with a credit to account 05.
• Account 05 does not apply. The primary cost of the object is reduced by writing off depreciation by posting the debit of accounts 44,23,20 with a credit of account 04.

Write-off (disposal)

If an asset is transferred free of charge, sold, or has completely exhausted its useful resource, it is recorded under the 91 account.

For intangible assets, the depreciation of which has not yet been finalized, is reflected as follows:

• The amount of depreciation is written off by correspondence of the debit of the 05 account with the credit of the 04 account.
• The residual value is written off by posting a debit of account 91 with a credit of account 04.
• Based on the results of the disposal, a loss is recorded, reflected by posting a debit of the 99th account with a credit of the 91st account.

If depreciation was charged by the enterprise without using the 05 account, the write-off of the residual value is carried out by the correspondence of the debit of the 91 account with the credit of the 04 account.

Implementation (transfer)

R is recorded in accounting as follows:

Documenting

For each intangible asset, an appropriate protocol is drawn up at the enterprise, and a special registration card is created, which reliably indicates all the characteristics of the object, its significant features, valuation, useful life, depreciation rates.

In the same document, by the way, any changes in the accounting status for an intangible asset are recorded, that is, the facts of its appearance (acquisition, creation), modification, sale, transfer, disposal, write-off.

Any movements of intangible assets at the enterprise are drawn up by the relevant primary documents that unambiguously reflect the essence of the procedures performed.

Each operation with an intangible asset must have a basis, confirmed by a title document.

The fact of write-off (disposal) of a particular object of intangible assets is documented at the enterprise by drawing up a write-off act. In addition, the relevant information is indicated in the registration card of the decommissioned (retired) object.

Useful video

Accounting for intangible assets is described in detail in this video:

conclusions

Intangible assets are considered to be a complex object of accounting. Recognition of such assets at the enterprise is carried out only if they fully comply with the established requirements.

All processes of movement of intangible assets in the organization are subject to careful accounting. We are talking about the procedures for the acquisition, creation, depreciation, transfer, sale, write-off of these property objects.

Documentation of all these procedures is also of great importance.