The fixed assets go to the balance of the enterprise as a result of the contribution of founders, the implementation of long-term investments, the exchange of property or gratuitous transmission. A document confirming the right to possession and disposal of such an asset may be a patent, contract or registration certificate. In this article, you will learn how to properly register, amortize and write off intangible assets of the organization.
Intangible assets - cash invested in the main funds of the enterprise, who bring income organizations or create conditions for it. This definition is presented in Article 138 of the Civil Code of the Russian Federation. In the position of the LC "Accounting of NMA", which is valid from 01.01.2001, there is another interpretation. Intangible assets are part of the property of the organization that meets the following conditions:
This category still includes intellectual property objects, such as:
The objects of intangible assets also include:
NMA objects do not include rights:
Thus, the objects of intangible assets include buildings, structures, economic equipment, office furniture and all other items that can be used by the enterprise in the process of work. They are divided into production and non-productive, the purpose of which is understandable from the very name.
The cost of the OS object includes: the amount of accrued wages and social deductions to the workers; material costs; depreciation; amounts paid to intermediaries for the provision of information on information and consulting, technical works; Other costs associated with creating inventory. NMA can be manufactured due to the attracted capital. But interest per loan service should not be included in their cost.
Intangible assets in accounting are estimated at the initial cost - this is the amount of actual cash costs for the purchase and commissioning or manufacturing of the OS. If the object is acquired for foreign currency, then this figure should be converted into a national monetary unit at the rate of the central bank acting at the date of purchase.
The main intangible assets are estimated at odds:
1. Replacement, which is calculated on the results of the inspection, carried out in connection with the purchase of inventory for the following formula:
FVOS \u003d FPERV * CPU, where
FPERV - Balance Cost of OS;
Cper - Revaluation index.
2. The residual value is the difference between the initial price of the unit and the amount of accrued compensation for moral and physical wear. It is this figure that should be reflected in the balance sheet. It shows the cost of the OS, which has not yet been written off on the products.
3. Liquidation - the amount of funds left after the implementation of the object. That is, it is a profit from the sale of scrap metal and other useful waste.
Intangible assets of the enterprise are also reassessing and determining the replacement value in order to identify these prices of the aggregates used in production or in stock. This procedure can take place once a year or regularly for five years. Depending on how much the operation of the object continues, the funds allocated for revaluation are related to unallocated income. Its size depends on the depreciation calculation method.
A document confirming OS movement is an act of acceptance. It must necessarily include the value of the objects received, their use, the rate of deductions and other details that will be required for uniform deposit accrual. Accounting for intangible assets is carried out in special cards, which are made separately for each inventory object.
The amount of costs associated with the purchase and commissioning of the Object operation is displayed on the debit of account 08-5. These include:
If there are several objects of considerable cost in the organization, it is recommended to open several subaccounts according to NMA qualifications.
Very often, organizations acquire computer programs ("Medok", "Consultant +", "1C: Accounting", etc.), the copyright for which the developers remains. Such assets should be taken into account on the off-balance account. Payments for the right to use the organization should include in the costs of the reporting period. Fixed one-time payment is indicated by the debit of account 97 "Expenses of future periods" and is charged to costs during the term of the contract.
It is calculated as the difference between the cost of the purchased-sold organization and the final number of its balance on the day of the transaction. It can be positive and negative. The first is a premium in price paid by the buyer in anticipation of future cash revenues. It is taken into account as an inventory in the debit of 04 "NMA" and a loan of 76 "settlements with other creditors." Negative indicator - discount from the price that the buyer received. It is evenly written off on the organization's operating income.
All operations related to adoption, accounting and writing off objects should be displayed in the balance sheet. The movement of fixed assets is displayed under the article "Intangible Assets" (score 04). The debit is indicated by the cost of posting objects, and on the loan - depreciation deductions and disposal. Depending on how the fixed assets were canceled, the corresponding wiring is generated in the database.
Operation | Sum |
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NMA was obtained from the founders as a contribution to the authorized capital | Price under the contract (act) |
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Commissioning | Initial cost |
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Gratuitous contribution | Market price |
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OS, identified inventory | Real value |
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Bought intangible assets | Contract price without VAT |
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Value added tax |
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Taking account | Initial price |
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Making OS. | Amount cost |
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Commissioning | Initial price |
Any OS object is subject to physical and moral wear. The first occurs in the process of operation of the unit both from intensive use and as a result of the impact of natural conditions. Physical wear depends on the quality of the materials used in the production, the degree of load of equipment, the duration of the organization, the characteristics of the technological process, the qualifications of workers and staff.
When analyzing the state of the OS, it is necessary to calculate the coefficient of depreciation of the aggregates in one of the following methods: by the method of expert assessment or on the basis of the service life. The first option is used extremely rarely. In the second case, the coefficient is calculated by the ratio of the actual service life of the aggregate to the normative. To reduce the wear of the unit, it is necessary to ensure the normal conditions for its operation, timely and high-quality repair and care. Employees may affect this expense article.
Moral wear - depreciation of equipment due to the fact that it is no longer able to produce high-quality products in its parameters. It occurs under the influence of NTP.
The use of intangible assets is reflected in the bu on the "Depreciation" article. These costs are included in the cost of products manufactured on this equipment and are gradually debited during its term of use. If this period is not specified in the documents, it is considered that the accounting of intangible assets should be carried out 20 years (if the company does not cease its activities earlier). These costs are taken into account on a passive account 05.
Depreciation of intangible assets can undergo proportion to the volume of manufactured products, linearly or a variant of the reduced residue. The first implies the accrual of the depreciation amount, based on the natural volume of manufactured products in the reporting period.
If the annual amount of deductions are equal to the initial value of the object multiplied by the rate calculated, based on the use of the equipment, then this is a linear way.
There is another third option. With the method of reduced residue, the amount of deductions for 12 months is calculated from the residual value of the object at the beginning of the year and the write-off norm. Fully burned OS are reflected in the case in the conditional assessment. The sum of such objects should be attributed to financial results.
But not all intangible assets in accounting are subject to depreciation. Compensation of physical and moral wear is not accrued to objects that:
Are the property of budget enterprises;
Obtained by non-commercial organizations as targeted arrivals and are not used to receive income;
Created at the expense of targeted public funds;
Have purchased rights to the results of intellectual activity, if the contract states that payment should be carried out by parts during a certain period.
Free objects received, the cost of which was not included in the tax base, should also not be amortized. Among them are the following:
Property transferred within the framework of targeted financing;
Facilities received by educational institutions;
Property, free transmitted RF;
Property obtained in accordance with international treaties.
Condition. The actual value of the software developed by the organization is 100 thousand rubles. Use time - 4 years. Code of write-off: 100/4 \u003d 25 thousand rubles.
Period | Initial value, thousand rubles. | The amount of deductions for 12 months, thousand rubles. | Accumulated amortization of intangible assets, thousand rubles. | Residual value, thousand rubles. |
Linear way |
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First year | ||||
Second year | ||||
Third year | ||||
Fourth year | ||||
Method of reduced residue |
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First month | (100 x 3/48) \u003d 6.250 | |||
Second month | (93.750 x 3/47) \u003d 5.984 | |||
Third Month | (81.516 x 3/46) \u003d 5.316 | |||
The method of debiting the amount of wear is proportional to the volume of work performed is calculated, based on the natural volume of manufactured products per month and the ratio of the actual value of the NMA and the planned volume of work for the entire usefulness of the object.
Example. According to the patent, the initial value of which is 50 thousand rubles., For 2 years, the company plans to produce 100 thousand pairs of shoes: 70% in the first 12 months, 30% for the next period.
Initial value, thousand rubles. | Product volume, thousand rubles. | The annual amount of deductions, thousand rubles. | Final depreciation, thousand rubles. | Residual value, thousand rubles. |
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First year | (50 x 70/100) \u003d 35 | ||||
Second year |
The amount of depreciation of the NMA is charged from the first day after entering the object into operation and until the cost of its value (write off the asset from the balance).
The monthly amount of such payments is reflected by the following wiring: on credit of account 05 from the debt of all-industrial (26), general economic (25) costs or main production (20).
Adjustment of incorrectly calculated or accrued depreciation: Debit: 91-2 "Other income and expenses." Credit: 05.
The amounts of corrections specified in Dt 91 are included in other expenses of the organization. This article also includes accruals on facilities provided for use. Purchased business reputation is written off for 20 years (and only in a linear way). According to intellectual property objects, a special statement is underway in which the amount of deductions is indicated.
Write off the accrued wear on retired objects (after sale, gratuitous transmission, etc.) is reflected by the following wiring:
Debit: Depreciation of NMA.
Credit: Disposal of NMA.
This is how the mainstreaming of the fixed assets, intangible assets of the enterprise.
Fixed assets and intangible assets of the enterprise sooner or later should be completely written off. The decision on liquidation is made in the event that the object during use is physically and morally outdated, and it makes no sense to restore it. Until 2013, the foundation of this was the conclusion of a special commission, which was created by a separate order of manual. After the entry into force of the Federal Law No. 402-ФЗ, these actions received a recommendatory nature.
Create a commission, of course, it is possible that it will indicate the established intrafyrna control. For this, an internal order is published, which should indicate all members of the Commission, financially responsible for the elimination of the facility and the chief accountant. Next, the collective inspection of the inventory passes and the decision to eliminate it or recovery.
If the Commission decided to write off the OS from accounting, it must indicate the reason: physical or moral wear, accident, etc. It is also necessary to establish the overall cost of intangible assets that are subject to liquidation and remaining parts that can be sold or used in the production process. Upon completion of the inspection, the act is drawn up. The form of a blank is free, but some use old samples (No. 1-4, OS-4A). The document must be signed by all the participants of the Commission. Next, on its basis, the object is written off from accounting. The relevant entry is made in the card or inventory book. The details and materials that can still be needed come on the basis of a special invoice after the disposal of the object.
The data on the disposal object may be reflected in the company's accounts in two ways:
In the form of a residual value if the use of an object on documents has not yet ended yet,
As the amount of funds invested in his disassembly.
These costs lie on other expenses of the firm of the reporting period.
Nuances calculating value added tax:
If disassembly conducts a hired third-party organization, then the amount of the tax credit must be taken into account in the usual manner;
VAT cannot be restored for objects that were completely flying, except when the liquidated object has several unclear debit on accounts;
If the manual decides to sell the items left after the write-off of the object, then it is necessary to accrue the amount of the tax in the obligation.
The formula for calculating the amount of tax, which can still be restored, is as follows:
VAT \u003d PR * OST \\ first, where
Pr - adopted for deduction
OST (first) - the cost of the object, accounting (initial), without revaluation.
In the event of the elimination of the object to restore the amount of VAT is not required. But in this case, you will have to deal with the tax inspectorate in court. Although, most likely, the decision will be taken towards the tax payer, since the law does not spell clear instructions for the restoration of VAT amount.
When taxing the income tax, the residual cost of the OS object, as well as the amount of funds spent on dismantling the equipment, should be attributed to non-dealerization costs. Materials, nodes and parts should also be assigned to this cost, regardless of whether they will be used further or not.
LLC "Sunset", operating on the general taxation system, has a fully accumulated machine on the balance sheet. The initial cost of this unit is 120 thousand rubles. Management decided to liquidate it. A contract with contractors were concluded for dismantling equipment in the amount of 11,800 p. After dismantling the equipment, materials suitable for use, a total value of 36 thousand rubles remained.
Amount, thousand rubles. | Operation |
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01 subaccount "OS disposal" | 01 subaccount "OS in operation" | Writing an aggregate |
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01 subaccount "OS disposal" | Amortization amount |
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Accrual VAT amount for contractors services |
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Adopted to deduct the amount of VAT |
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91 subaccount "Other expenses" | Reflection of the cost of dismantling |
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Payment of contractors |
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Calling the materials remaining after the liquidation of the aggregate |
In a typical configuration of the program there are special documents for the design of each operation with intangible assets.
The list of all objects used (their name and destination) is stored in the NMA directory. For registration of the purchase operation, the OS arrival document is used. It is necessary to fill out the following details: counterparty, contract, currency, NMA name, its tax appointment. The operation on the creation of OS is reflected in the document "Receipt of goods and services" with the type of "construction objects". It fills the same details as in the previous one. In the cost of the costs it is necessary to choose "Other", in the column "character" - "investments in the NMA".
Commissioning is reflected in the document "Taking into account NMA". It needs to choose one of three types of work:
Taking into account - commissioning.
Construction objects - registration of the created NMA.
Enter the initial residues.
In the tabular document, you need to specify the OS, which is put on accounting, and the method of reflecting the depreciation. Depending on the specified accounts in analytics, the relevant costs of expenses will be reflected. Accrual of depreciation in "1C: Accounting" is made by the "Closing of the Month" document. Before creating it, you must make sure that the NMA card selected the option to write off the cost of finished products.
In the process of its activities, the company uses equipment, buildings, structures and other OS. These intangible assets in accounting records are reflected in account 04. Such aggregates are subjected to moral and physical wear. The amount of expenses that the company bears reflects in the balance sheet "Depreciation" costs. By decision of the Chief Accountant and the leadership, it can be accrued linearly depending on the volume of manufactured products or the method of reduced residue. Fully sprinkled intangible assets must be eliminated. All these operations should be properly displayed in accounting.
Assessment of intangible assets INTANGIBLE ASSETS Appraisal) - determination of the cost of the volume of enterprise rights to a specific group of objects that do not have material content and bringing the enterprise during the period agreed by national legislation.
In accordance with the norms of international law, not only movable and real estate (including, and other property that has a real-natural form), but also the rights to the results of intellectual activity (intellectual property, etc.). The rights to the results of intellectual activity ensure their owners some privileges and, as a rule, create some. In international practice, when using these rights, the enterprise's production activities use the concept of "intangible assets" (intangible assets).
The cost of intangible assets is repaid by depreciation during the established period of useful use. It is determined by either a linear method, based on the norms calculated by the organization based on the usefulness of intangible assets, or the write-off of the value of intangible assets, the proportional value of the volume of products (works, services).
There are a number of objects that are not depreciated in the process of their practical application. These include:
In the economic activity of enterprises, market, realization, contractual, investment, liquidation and other types of intangible assets are also used.
The choice of the value of the cost depends on the estimate objectives. To estimate the value of intangible assets, the approaches adopted in international practice are used:, and. Each of the approaches in connection with the objectives of the assessment, the specifics of intangible assets and the conditions for their use are inherent specific methods of evaluation.
For comparative approach Apply the method of direct sales comparison, which involves determining the value of an intangible asset at the price of the purchase and sale transactions of similar intangible assets, taking into account the amendments to the difference in the characteristics of analogue assets and the estimated asset, and the method that takes into account the well-used in international licensed trade in royalties in individual industries and product nomenclature.
For profitable approach The cost of an intangible asset is determined as their ability to bring income in the future to the buyer or investor. Calculation of net income from the use of an intangible asset can be carried out:
In each of these methods, the annual future income is summarized according to them.
The business reputation of the enterprise is assessed with the help of an accounting method, in which the cost of goodwill understand the excessive cost of the enterprise as a whole in addition to the aggregate value of the components of the identifiable assets or the difference between the value of the company as a single holistic property and financial complex.
In addition, the results of the evaluation of intangible assets are needed to analyze the current state of the enterprise, improve the effectiveness of the use of its assets, to develop a common strategy for the development of the enterprise.
22.08.2019
Posing (NMA), officially recognized and accountable on the economic balance, the rightholder enterprise has the right to extract economic benefits (profit) from the useful use of these property facilities in industrial, commercial and research activities.
The cost of developing, creating, acquiring and implementing NMA is transferred to the cost of production / work / organization services. This causes the need for proper accounting of relevant expenses and a reliable estimation of the cost of objects.
As a rule, accounting and evaluation of intangible assets at a commercial enterprise are carried out according to the initial (primary) and residual (balance) cost.
In economic practice, however, it is often used and other varieties of the cost estimate of NMA (replacement, taxable, insurance, collateral, investment, market) are also used.
The initial cost of the object is defined as the amount of costs for the creation / acquisition and adaptation of this asset in the organization necessary for its further use for its intended purpose.
Based on the method of receipt of the NMA to the property of the organization and the right holder, it is advisable to consider the following options for establishing its initial cost:
The NMA object initially enrolled on economic accounting by primary value is subject to gradual over the entire period of operation.
As in the case of basic means, the cost of an intangible asset is gradually postponed to the cost of the right-handholder organization, that is, amortized.
The balance difference between the primary value of the object and its depreciation accumulated as wear compensation is the residual value of the intangible asset.
When depreciation is completely completed, its residual value reaches liquidation value.
The value estimate of the intangible asset is the procedure for determining its value in the monetary equivalent.
It is always carried out according to the regulated technique, the choice of which depends on the situation.
The need for its holding in the enterprise usually arises if it is necessary to solve a specific task due to the use of property rights that exist in relation to intellectual property objects or, as an option, means of individualization.
Assessment of the value of the NMA object is usually carried out in such typical situations:
If the asset exceeds 12 (twelve) months, the cost of such an object, relevant in its enrollment on the organization's economic balance, is usually estimated according to one of the following three methods:
The essence of this approach is to determine the value of an intangible asset based on market prices of similar assets with comparable utility.
This method is advisable to apply for NMA, often objects of purchase / sale.
Prices of such transactions are used as source data. A sufficient number of market analogies taken into account in the assessment minimizes a possible error.
This method is based on the definition of the organization of future (expected) economic benefits brought by the useful operation of the estimated asset. We are talking about establishing the fair value of the object.
This evaluation method is usually applied with or other alienation.
As part of the income approach, the asset cost is calculated by one of two calculation methods:
If you follow this approach, the cost is defined as a set of documented expenses incurred by the organization when creating (development), acquiring (purchase) or other obtaining an estimated asset.
The reflection of the intangible asset in accounting by primary value is carried out precisely the costly evaluation method.
The composition of the required costs in determining the primary value of the asset depends on the method of its receipt on the balance of the enterprise-copyright holder (the acquisition, creation, exchange, free receipt).
The initial moment when performing a valuation is its correct classification.
Estimated procedures are carried out in accordance with the methodological recommendations specifically developed by the authorized bodies of state power.
To accurately determine the cost of an asset, a description of the relevant object, advocate paper on the NMA, the rationale for its service life is required.
Independent (external) specialists may be involved in the fulfillment of the necessary procedures.
The valuation of the intangible asset is of great importance in enrollment of the asset on the economic balance, and for one or another reasons).
It does not seem possible without a reliable assessment of its value. NMA is estimated usually costly, income or, as an option, comparative (market) method.
Intangible asset (NMA), it is an asset that simultaneously meets the following requirements (pp 2 - 4 PBU 14/2007; clause 3 of Art. 258 of the Tax Code of the Russian Federation):
Intangible assets: details for an accountant
...) the cost of the acquired (created) object. Intangible assets according to the instructions for the application of the plan ... Performance of construction and installation works, creating intangible assets; The tax amounts submitted to the taxpayer ... (provision of services) to create an intangible asset. The procedure for applying deductions is ... NMA. In the case of creating intangible assets with the taxpayer (on their own and (or) ... under contracts for the creation of intangible assets, they are made after adoption on ...
...: - The rights of the institution for intangible assets are documented; - All intangible assets of the organization are recorded ... Intangible assets. In the case of creating an intangible asset, in addition to the above-mentioned costs, in the initial cost of an intangible asset an additional ... fixed assets and intangible assets used directly when creating an intangible asset, the initial value of which ...
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Organizations There are fully accommodated objects of intangible assets (NMA). Within the framework of the procedure, the annual ... Accounting is fully accommodated objects of intangible assets that continue to be used in activities ... Changes in the organization of the useful use of an intangible asset in the accounting reporting of comparative data ... "(hereinafter referred to as society) the object of an intangible asset" Automated Documentation System ...
Intangible assets and fixed assets Accounting for intangible assets are regulated by IFRS (IAS) 38 "Intangible assets" ... and ASC 350 "Intangible assets: Goodwill and other intangible assets ... GAAP is prohibited. Accounting for intangible assets created within the company by intangible assets created within the company ... Development, use or sale of an intangible asset. Proof of compliance with this criterion ...
Accounting of the object as an intangible asset it is necessary to perform a one-time execution of seven ... 12 months). To recognize an intangible asset, it is necessary to have the ability to bring ... documents confirming the existence of the most intangible asset and (or) exclusive right ... Determination of the useful life of the object of intangible assets can be carried out, for example, ... due to relevant treaties. According to the intangible assets, according to which it is impossible to determine the period ...
250, 280 Intangible assets for accounting for intangible assets are used ... Analytical accounting accounts for the reflection of intangible assets: intangible assets - other movable property ... Registration of the receipt and disposal of intangible assets are also adjusted: the maintenance of the operation ... - 153 Unrecorded objects of intangible assets identified during inventory 0 ... to accounts for accounting for fixed assets, intangible assets, unproved assets, depreciation, ...
Loss of impairment of fixed assets, intangible assets, unprovered assets and economic operations ... when receiving facilities of fixed assets, intangible assets, unprovered assets: a) during transmission ... means, intangible assets, unprovated assets: a) when transferring main objects funds, intangible assets, unproduced ... gratuitous transmission of fixed assets, intangible assets, adopted in accordance with the legislation ...
... "Exceptional rights as a criterion for recognition of intangible assets", posted on the official website of BMC ... NMA, used directly when creating an intangible asset; Other expenses directly related to ... reporting years. Exceeding the amount of markdown of an intangible asset over the sum of its additional accrual ... Revaluation of intangible assets are reflected in accounting separately. Amortization of intangible assets The cost of intangible assets with ...
Accounting institutions; Alienation of fixed assets, intangible assets, unprovered assets and material reserves ... Account 01 (in terms of intangible assets) Getting to operating lease on ... account 01 (in terms of use of intangible assets and rights of limited use of others ... score 01 (In terms of the use of intangible assets and the rights of use of land ...
Including fixed assets and intangible assets, property rights in the future ... in relation to fixed assets and intangible assets - in the amount of the amount proportional to ... in relation to fixed assets and intangible assets - in the amount of the amount proportional to ... Many companies are actively The intangible assets are used. Intangible assets allow how to increase the cost of the company ... The Codex is not settled by the issue of implementing an intangible asset and material carrier. Material ...
832 0 101 XX 410 - Intangible Assets 0 102 XX 420 - Unproved ... 411 0 304 06 732 - Intangible Assets 0 104 39 421 Transmitted ... 412 0 304 06 732 - Intangible Assets 0 114 39 422 - Unproven ... 310 1 304 06 732 - Intangible assets 1 102 xx 320 - unproved ... 832 1 104 XX 411 - intangible assets 1 104 39 421 adopted ... 832 1 114 XX 412 - intangible assets 1 114 39 422 - unprovable ...
Implementation of the criteria for recognition of IFRS 38 "Intangible assets) Part of such costs may be capitalized ... the fulfillment of the criteria for recognition of IFRS 38" Intangible assets) Part of such costs may be capitalized ... As part of an intangible asset "OCC") 5. Costs for ... Criteria recognition of IFRS 38 "Intangible assets) Part of such costs can ... Capitalized as part of an intangible asset" OCD "or capitalized in ...
Asset. Unrecorded objects of fixed assets, intangible assets, material reserves identified during ... 56x 0 401 10 172 - intangible assets 0 209 72 56x - material ... 172 0 101 XX 410 - intangible assets 0 104 xx 411 0 ...
