Fixed assets and intangible assetsact as key elements of the financial system of the enterprise. In this regard, the problem of the distribution and control of the movement of these resources is very relevant. Next, consider how accounting of intangible assets in accounting.
As it says, 3 PBU 1/2007, intangible assets are part of the property of the enterprise. This category has a number of features. In particular, intangible assets include resources that:
PBU 1/2007 currently operates withoutchanges, although Part 4 of the Civil Code was adopted. However, some letters from the Ministry of Finance indicate that some work is being done in this direction. Accounting for intangible assets in accounting includes:
Intangible assets of the company should include exclusive rights to:
The most common way is toreceipt for a fee. According to clause 6 of the relevant Regulation, the initial value of intangible assets is established as the amount of actual purchase costs without VAT and other reimbursable income, except as provided in the legislation. The actual costs can be:
If the terms of the contract are paid by the NMAprovide for deferred payment or deferred payment, actual costs are taken into account in the full amount of the debt. In the process of acquiring intangible assets, additional expenses may arise. This is the cost of bringing the NMA into a usable state. These include, in particular, the remuneration of employees engaged in this work, the corresponding deductions for social security and insurance, material and other costs. If there are additional costs, the cost of the NMA will increase. As stated in clause 8 of PBU 1/2007, the actual costs of obtaining intangible assets do not include general and other costs, except when directed to direct purchase of NMA.
The estimate of the NMA, the value of which is determined atpurchase in foreign currency, should be carried out in rubles. Recalculation is made at the rate of the Central Bank of the Russian Federation, which is effective at the time of the transaction on receipt by the enterprise of the right of ownership, operational management and economic management. According to clause 27 of the Regulation "Accounting for intangible assets in accounting", the goodwill of a company can be defined as the difference between the purchase price of an enterprise (as purchased property as a whole) and the price (on balance) of all its liabilities and resources. Negative reputation is considered as a discount to the buyer, due to the absence of a factor of the presence of regular customers, proper quality, sales and marketing skills, management experience, business ties, the proper qualification of employees, etc., and is accounted for as revenues of forthcoming periods. In the Tax Code there is no special rule for recording liabilities and property received upon the acquisition of the company. In the letter of the Ministry of Finance there is, however, an explanation. It states that the obligations of the purchased company are recorded at the cost specified in the balance sheet, and the negative reputation acting as the buyer's income in the reporting period in which, in fact, the acquisition took place.
Requirements for its drafting are regulatedthe relevant Regulation. It establishes the basis for the formation (justification and selection), as well as disclosure (promulgation) of the accounting policies of companies acting as legal entities, in accordance with the law. An exception are budgetary institutions and credit enterprises. Accounting policy of the company should provide for ways of maintaining balance. In accordance with clause 12 of the Regulation, this is:
In general, this includes any methods thatcomply with item 11 of the Regulations. If there is significant uncertainty about the conditions and events during the preparation of the statements, which in turn may cast doubt on the applicability of the production continuity assumption, the company must point to it and describe unambiguously how it is conditioned. Based on the foregoing, it can be said that an enterprise in the formation of a policy should disclose accounting methods that have a significant impact on the evaluation and subsequent decision-making by those who are interested in reporting. They are recognized as such, without knowledge of the use of which a reliable analysis of the financial situation, the movement of money or the results of the company's activities is impossible.
There is a special instruction for conductingarticles of income and expenditure of the enterprise budget. In accordance with it, when writing off the items of the NMA, their price is reduced by the amount of depreciation that was accrued over the period of operation, if it was accounted for by acc. 05. How is this reflected? This is fixed by correspondence on the loan "Intangible Assets" (account 04) and debit from. 05. The residual value of the retired NMA is written off from the loan. 04 to debit of inv. 91 "Other expenses and incomes". The balance under the last account is established every month by comparing the credit and debit turnover. It is written off from the sub-account 9 "Balance of Other Expenses and Incomes" on invoices. 99 - "Losses and profits."
The object accepted for accountingAn intangible asset is set for a period of operation. At the end of this period, the NMA should be written off. This task is implemented on the basis of an act that is drawn up by a commission specially created. Its composition is determined by the head of the company. In accordance with the act approved by the head of the enterprise, the object of the NMA is written off from the register. A corresponding entry is made in the Card. Depreciation charge on an intangible asset ceases from the first day of the month following the period during which the full repayment of the price of the intangible asset was effected. The company, say, owns the NMA, the initial price of which is 18,000 rubles. (without VAT). The period of its operation is set at five years and ends in December. The depreciation amount accumulated during the period of use will amount to 17,700 rubles on November 30. In December, the company must make certain records of how intangible assets are exploited. Postings should be like this.
Debit |
Basic production (20) |
General industrial expenses (25) |
General business expenses (26) |
Credit |
Depreciation accrued for HMA - 300 r. |
05 Debit 04 Credit |
The depreciation amount for NMA - 18 000 rubles was written off. |
In the production activity of the companyquite often the situation when, for various reasons, intangible assets become unsuitable for later use. In this case, they are written off. This event is held in accordance with an act that is drawn up by the commission and approved by the management of the enterprise. In the document it is necessary to specify:
The act approved by the management is passed on to theaccounting of the company. There, a note is made that the NMA has dropped out, and corresponding records are being made about it. Together with the asset, the depreciation amounts accrued during its operation are also written off. Unsuitable NMA can not participate in the production process and bring the company revenue. The write-off is reflected as follows.
05 Debit 04 Credit |
Write-off of the depreciation amount for the period of operation - 16 100 rubles. |
91 Debit, sub-account 2 "Other expenses" Credit 04 |
Write-off of the residual value of the NMA - 4900 r. |
99 Debit 91 Credit sub-account "Balance of other expenses and revenues" |
The write-off of the balance is 4900 rubles. |
Decrease in economic incomes of the enterprise atretirement of an intangible asset is considered a cost. This is established in clause 2 of the Regulation. In this case, according to paragraph 11 of the same document, expenses related to the retirement, sale and other write-off of funds other than cash are considered operating costs.
In the process of operation, the company maygratuitously transfer intangible asset. This is the conclusion of the gift agreement. According to Art. 423 GK transfer is considered free of charge, if a party that provides something to another entity does not receive a fee from him or a counter-delivery. In Art. 574, item 2 of the Civil Code, it is established that if the donor is a juror. person, and the cost of transferring more than 5 times the minimum wage, the gift contract is concluded in writing. At the same time gratuitous transfer is prohibited between commercial companies (except for ordinary gifts, the price of which is not higher than the established minimum wages).
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