1. Concept, composition and assessment of intangible assets. Documentation of intangible assets

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

Intangible assets include:

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

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

Business reputation of the organization;

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

Rights to know-how;

Organizational expenses associated with the formation of a legal entity;

Rights to use natural resources, etc.

Do not apply to intangible assets:

* intellectual and business qualities of personnel, their qualifications;

* organizational expenses associated with the formation of a legal entity.

Intangible assets are divided into the following groups:

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

Regulated by patent law;

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

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

* negative (discount from price).

Assessment of intangible assets.

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

Initial cost defined for objects:

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

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

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

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

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

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

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

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

NMA documentation.

Documents used for accounting for intangible assets:

Certificate of acceptance of intangible assets;

Certificate of write-off of intangible assets;

Intangible asset registration card.

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

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

Intangible assets can be received through:

Purchases for a fee:

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

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

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

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

Acquisitions on exchange terms;

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

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

D T 04 K T 08 - commissioning;

Free admission:

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

D T 04 K T 08 - commissioning;

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

Admission for joint activities:

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

D T 04 K T 08 - commissioning.

According to Article 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. The amount of VAT paid to suppliers of resources that were used in the creation of intangible assets is subject to reimbursement from the budget.

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

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

1. Residual value of intangible assets:

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

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

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

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

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

5. Financial result from writing off intangible assets:

Profit D T 91 K T 99;

Loss D T 99 K T 91.

3. Amortization of intangible assets

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

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

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

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

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

Reducing balance - calculated using the formula

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

Remaining useful life

The coefficient value should not exceed 3;

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

Initial Natural indicator

cost of intangible assets * production volume per month

Estimated production volume for the entire

useful life.

In tax accounting, depreciation of intangible assets is calculated:

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

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

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

A = B * N/100,

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

B is the total balance of the corresponding depreciation group;

N is the depreciation rate for the corresponding group.

4. Inventory of intangible assets

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

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

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

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

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

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

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

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

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

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

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

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

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

K T 98.4.

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

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

According to PBU 14/2007 “Accounting for Intangible Assets,” objects are recognized as intangible assets if the following recognition criteria are met:

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

2. organization has the right to receive economic benefits that this object is capable of generating in the future (i.e. the organization has documents confirming the existence of the asset and the organization’s rights to it), and also exists control above the object (there are restrictions on the access of other persons to economic benefits);

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

4. the object is intended for use for a long time (more than 12 months or normal operating cycle)

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

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

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

1. works of science, literature and art;

2. programs for electronic computers;

3. inventions;

4. utility models;

5. selection achievements;

6. production secrets (know-how);

7. Trademarks and Service Marks.

8. business reputation of an organization - the difference between the purchase price of an enterprise as a single property and economic complex and the value of its net assets.
The difference can be either positive or negative. Goodwill is treated as a separate inventory item and is depreciated over 20 years on a straight-line basis. Negative - the full amount is included in the financial result of the period as part of other income.

Costs associated with the formation of a legal entity (organizational expenses), intellectual and business qualities of the organization’s personnel are not intangible assets.

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

Intangible assets include:

• exclusive rights of the patent holder to inventions, industrial designs, utility models and breeding achievements;
• exclusive copyright for computer programs and databases;
• exclusive rights of the owner to a trademark and service mark, appellation of origin of goods;
• property right of the author or other copyright holder to the topology of integrated circuits;
• business reputation of the organization, as well as organizational expenses, which, in accordance with the constituent documents, are recognized as a contribution to the authorized (share) capital of the organization.

The following types of intangible assets can be distinguished:

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

Intellectual property objects can be divided into two types: those regulated by patent law and those regulated by copyright law.

Objects regulated by patent law (industrial property objects) include:

• the invention, if it is new, has an inventive step and is industrially applicable;
• industrial design - an artistic and design solution for a product that determines its appearance;
• utility model;
• trademark and service mark are designations that allow one to distinguish, respectively, homogeneous goods and services of different legal entities and individuals;
• corporate name - the individual name of a legal entity.

• computer program - an objective form of a set of data and commands intended for the operation of computers and other computer devices;
• database - an objective form of presentation and organization of a set of data (articles, calculations, etc.), systematized for the purpose of finding and processing this data;
• topology of integrated circuits is a spatial-geometric arrangement of a set of elements of an integrated circuit and connections between them, recorded on a material medium.

Deferred costs - organizational expenses

Organizational expenses consist of the costs of paying consultants, preparing documentation, registration fees and other expenses of the organization during the period of its creation until the moment of registration. Organizational expenses included in intangible assets include expenses associated with the formation of a legal entity and recognized in accordance with the constituent documents as a contribution of participants (founders) to the authorized capital.

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

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

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

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

A feature of material assets is their objectivity, that is, the possibility of transfer to other users. In this regard, the business qualities and reputation of employees or managers of the enterprise do not qualify as intangible assets, since they cannot be transferred to other persons.

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

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

• the intangible asset must be used by the enterprise for more than 12 months for production purposes or for management needs;
• an intangible object does not have a material structure, but at the same time it is necessary that this object can be identified. Those. the enterprise must have documents confirming the existence of the asset itself and the exclusive right to the results of intellectual activity (patents, certificates, etc.);
• no intention of the organization to resell in the future;
• the use of an intangible asset must bring profit to the enterprise.

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

Intangible asset(Intangible assets), this is an asset that simultaneously meets the following requirements (clauses 2 - 4 of PBU 14/2007; clause 3 of Article 258 of the Tax Code of the Russian Federation):

• the asset is not a thing;
• the asset is capable of bringing economic benefits to the organization, i.e. intended for use in the production of products, when performing work or providing services, for the management needs of an organization for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;
• the entity does not expect to sell the asset within 12 months or the normal operating cycle if it exceeds 12 months;
• the organization has rights to this asset (patents, certificates, other documents of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), on the basis of which the organization can limit access of other persons to use the asset;
• the actual (initial) cost of the asset can be reliably determined.

What refers to intangible assets

• works of science, literature and art;
• programs for electronic computers;
• inventions;
• utility models;
• breeding achievements;
• trade secrets();
• trademarks and service marks;
• business reputation arising in connection with the acquisition of an enterprise as a property complex (in whole or part thereof).

Do not apply to intangible assets

• R&D that did not produce a positive result, was not completed or was not formalized in the prescribed manner;
• things in which the results of intellectual activity and equivalent means of individualization are expressed (for example, CDs with programs recorded on them);
• expenses associated with the formation of a legal entity (organizational expenses);
• intellectual and business qualities of the organization’s personnel, their qualifications and ability to work.

Reflection of intangible assets in accounting and financial statements

Intangible assets: details for an accountant

• Creation of intangible assets: on the deduction of “input” VAT

  ...) the cost of the acquired (created) object. Intangible assets in accordance with the Instructions for the application of the Plan... for carrying out construction and installation work, creating intangible assets; tax amounts charged to the taxpayer... (provision of services) for the creation of an intangible asset. The procedure for applying deductions is given... intangible assets. If the taxpayer creates intangible assets (on his own and (or) ... under agreements for the creation of intangible assets, they are carried out after acceptance for ...

• Checking the accounting of intangible assets

  ...: – the institution’s rights to intangible assets are documented; – all intangible assets of the organization are reflected in the accounting... of intangible assets. In the case of creating an intangible asset, in addition to the above-mentioned expenses, in the initial cost of the intangible asset additionally... fixed assets and intangible assets used directly in the creation of the intangible asset, the initial cost of which...

• Simplified tax system “income minus expenses”: modernization of an intangible asset in the form of software previously created on its own

  Accounted for on account 04 "Intangible assets")? The organization applies the simplified tax system "... of the already formed initial value of an object of intangible assets by the current accounting legislation... with intangible assets (hereinafter referred to as intangible assets) is regulated by PBU 14/2007 "Accounting for intangible assets" ... in cases of revaluation and impairment of intangible assets. For other reasons, for example modernization... according to the provisions of Chapter 25 of the Tax Code of the Russian Federation, intangible assets are depreciated, but their increase...

• On changes to the Tax Code of the Russian Federation for developers and investors

  Carrying out construction and installation work, creating intangible assets, tax amounts presented... contents: in the case of the taxpayer creating intangible assets (on his own and (or... under contracts for the creation of intangible assets, are carried out after accepting... work on creation of intangible assets and transfer of a finished (existing) intangible asset).

• The intangible asset is fully depreciated, but continues to be used: as an accountant in accounting and tax accounting

  The organization has fully depreciated intangible assets (intangible assets). As part of the annual... accounting procedure, fully depreciated objects of intangible assets that continue to be used in activities... changes by the organization to the useful life of an intangible asset in the financial statements, comparative data... " (hereinafter referred to as the Company) the intangible asset object "Automated documentation support system...

• Differences in accounting for non-financial assets in IFRS and US GAAP

  Intangible assets and property, plant and equipment Accounting for intangible assets is governed by IAS 38 Intangible Assets ... and ASC 350 Intangible Assets: Goodwill and Other Intangible Assets ... GAAP is prohibited. Accounting for internally generated intangible assets Internally generated intangible assets... the development, use or sale of an intangible asset. Proof of compliance with this criterion...

• Fair value of non-financial assets

  Registration of the institution; alienation of fixed assets, intangible assets, non-produced assets and material inventories... account 01 (in terms of the use of intangible assets) Receiving an operating lease in... account 01 (in terms of the use of intangible assets and rights of limited use of others... account 01 (in terms of the use of intangible assets and rights to use land...

• Selected questions regarding changing the type of institution from BU to CU

  832 0 101 xx 410 – intangible assets 0 102 xx 420 – non-produced... 411 0 304 06 732 – intangible assets 0 104 39 421 Transferred... 412 0 304 06 732 – intangible assets 0 114 39 422 – non-produced... 310 1 304 06 732 - Intangible assets 1 102 xx 320 - non -acquired ... 832 1 104 xx 411 - intangible assets 1 104 39 421 adopted ... 832 1 114 xx 412 - intangible assets 1,114 39 422 - uneducated ...

• Accounting for long-term contracts

  If the recognition criteria of IFRS 38 “Intangible Assets” are met, part of such costs can be capitalized... if the recognition criteria of IFRS 38 “Intangible Assets” are met, part of such costs can be capitalized... as part of the intangible asset “ROC”) 5. Costs of... implementation recognition criteria IFRS 38 “Intangible assets) part of such costs can... be capitalized as part of the intangible asset “R&D” or capitalized in...

• How to take into account the costs of developing a store design

  Accounting for an object as an intangible asset requires a one-time completion of seven... 12 months). To recognize an intangible asset, it is necessary to have the ability to bring... documents confirming the existence of the intangible asset itself and (or) the exclusive right... the determination of the useful life of an object of intangible assets can be carried out, for example,... stipulated by the relevant contracts. For intangible assets for which it is impossible to determine the period...

• We reflect the results of the inventory

  Assets. Unaccounted for items of fixed assets, intangible assets, material inventories identified during... 56х 0 401 10 172 – intangible assets 0 209 72 56х – tangible... 172 0 101 хх 410 – intangible assets 0 104 хх 411 0 ...

• Non-financial assets: accounting entries adjusted

  250, 280 Intangible assets To account for transactions with intangible assets, accounts are used... analytical accounting accounts for reflecting intangible assets: Intangible assets - other movable property... registration of receipt and disposal of intangible assets are also adjusted: Contents of the transaction... - 153 Capitalization unaccounted for intangible assets identified during inventory 0 ... to the accounts of fixed assets, intangible assets, non-produced assets, depreciation, ...

• Changes to Instruction No. 174n. New accounting entries for budget accounting

  Loss from impairment of fixed assets, intangible assets, non-produced assets and business transactions... upon receipt of fixed assets, intangible assets, non-produced assets: a) upon transfer... of funds, intangible assets, non-produced assets: a) upon transfer of fixed assets funds, intangible assets, non-produced... gratuitous transfer of fixed assets, intangible assets, adopted in accordance with the law...

• Trademark and trademark: how to take into account?

  ... “Exclusive rights as a criterion for the recognition of intangible assets”, posted on the official website of the BMC... intangible assets used directly in the creation of an intangible asset; other expenses directly related to... reporting years. The excess of the amount of depreciation of an intangible asset over the amount of its revaluation, credited ... revaluation of intangible assets must be reflected separately in accounting. Amortization of intangible assets The cost of intangible assets with...

• Asset without VAT

  Including fixed assets and intangible assets, property rights in the future... in relation to fixed assets and intangible assets - in an amount proportional... in relation to fixed assets and intangible assets - in an amount proportional... many companies are actively use intangible assets. Intangible assets allow you to increase the value of a company... the code does not regulate the issue of the sale of an intangible asset and a material carrier. Material...

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

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

• deferred expenses;

• current expenses.

Cost restrictions

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

Rights to the created object

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

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

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

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

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

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

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

Rights to the transferred object

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

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

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

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

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

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

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

• simple (non-exclusive) license;

• exclusive license.

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

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

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

• agreement on alienation of exclusive rights;

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

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

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

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

R&D

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

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

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

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

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

Deferred expenses

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

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

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

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

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

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

In January 2016:

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

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

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

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

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

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

In February 2016:

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

In March 2016:

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

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

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

Credit 012

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

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

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

The following entries were made in Alpha's accounting.

In January 2016:

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

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

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

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

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

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

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

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

Small businesses

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

Tax accounting of intangible assets

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

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

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

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

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

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

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

Depending on what the specifications are, reflect them as:

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

• Intangible assets received under a license agreement;

• R&D result.

Reflection of specifications as part of other expenses

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

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

Reflection of specifications as part of intangible assets

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

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

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

Specifications obtained under a license agreement

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

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

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

Specifications as a result of R&D

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

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

• intangible assets of the company;

• other costs associated with production and sales;

• costs associated with production and sales.

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

Regardless of the results obtained, R&D expenses can be included at a time in other expenses in the reporting (tax) period in which the research or development (their individual stages) is completed. If a third-party organization was involved in performing 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, consider the costs associated with its development as part of other expenses.