Transfer of intangible assets (Sale of intangible assets).
The document "Transfer of intangible assets" is intended to record the fact of transfer of ownership of intangible assets.
When posting a document, several operations are performed:
Additional depreciation charge for the month of disposal;
Write-off of an intangible asset from the register;
Reflection of debt on mutual settlements.
Documents → Intangible assets → Transfer of intangible assets. Create a new document (Insert key or Add button).
In the title of the document, put down the required date (type it manually or press the F4 key (a calendar will appear - select the required date and press the "Enter" key)).
The field "Organization" will be filled in automatically. If several companies are maintained in the program, then using the “…” button or the F4 key, select the required organization.
We select a counterparty (buyer of an intangible asset) from the "Counterparties" directory using the "..." button or the F4 key (you can not enter the directory, to do this, type the first letters of the counterparty's name, press Enter and select the required counterparty). The "Agreement" field, which is created when a new counterparty is entered, will be automatically filled in.
If the “Buyer's Order” document was created in advance, which is intended to formalize a preliminary agreement with the buyer about the intention to purchase goods, then using the “…” button or the F4 key, select the required document from the “Buyers' Orders” document log.
In the tabular part of the document on the tab " Intangible assets» Using the Insert key or the Add button, create a new line and select an intangible asset from the Intangible Assets directory using the … button or the F4 key.
Column "Inv. №” will be filled in automatically when selecting an intangible asset.
The column "% VAT" - 20% will also be automatically filled in (if necessary, using the "..." button or the F4 key, you can change the % VAT).
The document provides the ability to select positions in the tabular part of the document using the button "Selection". When you click the "Selection" button, the "Intangible Assets" directory opens. After selecting the desired position by double-clicking the mouse or pressing the "Enter" key, we transfer the selected element to the tabular part of the document.
After forming the list of intangible assets, you must use the button "Fill» ® For the list of intangible assets to fill in the tabular part with information on intangible assets according to the accounting data that exists at the time of the introduction of the document. When you click the "Fill" button, the message "When filling in, the existing data will be recalculated! Proceed?". We press the "Yes" button.
The columns “Cost (BU)” and “Cost (NU)” will be automatically filled in - the cost of an intangible asset at the time of sale; "Ost. cost (BU)” and “Ost. cost (NU) ”- residual value, i.e. the difference between cost and accrued depreciation; "Depreciation (BU)" and "Depreciation (NU)" - depreciation accrued for the entire period of operation of an intangible asset; "Amort. per month (BU)" and "Amort. per month (NU) ”- the amount of depreciation that must be accrued for the month in which the sale transaction is reflected.
For each intangible asset, we set the selling price (column "Amount"). The columns "VAT amount" and "Total" will be automatically filled.
Using the “…” button or the F4 key, select the implementation scheme from the “Implementation Schemes” reference book.
Using the “…” button or the F4 key, select the tax destination of income and expenses from the “Tax destinations of assets and expenses” directory.
On the tab " Additionally» The field “Responsible” will be filled in automatically (if necessary, using the “…” button or the F4 key, you can change the responsible person from the “Users” directory).
Using the “…” button or the F4 key, select the organizational unit in which the intangible asset is sold from the “Subdivisions” directory.
On the tab " Settlement parameters”, if necessary, using the “…” button or the F4 key, reselect the accounts for accounting for settlements with the counterparty from the “Chart of Accounts”, as well as the data (account for accounting for settlements with the counterparty, account for accounting for advance payments, VAT account (unconfirmed), VAT account (tax liabilities)) are filled in automatically from the reference book "Counterparties".
Commission» (chairman, composition of the commission). The data is taken from the "Employees of the organization" directory (using the "..." button or the F4 key). On the "Commission" tab, you can use the "Select commission members" button, where you can provide a specific composition of the commission, the signatures of whose members are used when printing documents.
If necessary, fill in the tab " Invoice printing". This data will be printed. The place where the document was created is filled in. Using the “…” button or the F4 key, select a representative of the organization from the “Individuals” directory and fill in the details of the power of attorney.
We carry out the document (button "OK").
According to the document, you can print out the act of disposal (liquidation) of the object of intellectual property rights as part of intangible assets (standard form HA-3) and the invoice.
Intangible assets include: scientific research, trademarks, research costs, software, works of art, know-how, and so on.
1C 8.3 has full functionality for working with NMA. In the framework of this article, I want to consider step by step all the operations that can be carried out in the program. These include the receipt, acceptance for accounting, write-off and transfer (sale) of intangible assets.
At the bottom of the document, enter the number and date of the incoming invoice and click the "Register" button.
The document has been completed. Press the button "Submit". That's what I did:
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After conducting 1C, it will generate the following postings for intangible assets:
As you can see, upon receipt, the intangible asset goes to account 08.05 - “Acquisition of intangible assets”.
Acceptance of intangible assets for accounting
After completing the purchase of an intangible asset, it should be registered for further operations on it. For accounting of intangible assets, the document of the same name “Acceptance for accounting of intangible assets” is used. To enter it, go to the menu "OS and intangible assets", then "Acceptance of intangible assets", then the "Create" button.
In the header of the document, fill in the only requisite - "Organization".
At the bottom of the document, select an intangible asset and how depreciation will be reflected. The choice comes from the directory "Methods of reflection of expenses". I made an entry in it with the name "NMA" and indicated that the costs would be attributed to account 26:
Here is what the “Non-current asset” tab looks like after filling out:
Go to the "Accounting" tab.
We indicate the accounting account - 04.01. The initial cost in 1C 8.3 can be entered manually, or you can use the "Calculate" button. We indicate the method of receipt "Purchase for a fee."
After checking the box “Charge depreciation”, a section with depreciation parameters becomes available to us.
We indicate that the useful life is 120 months, the depreciation method is linear, the accrual account is 05:
After posting the document, the data of the completed details in the document will be transferred to the Intangible Assets directory. With any change in the data, they will also change in the directory.
The bookmark "Tax accounting" practically repeats the bookmark "Accounting". The required amounts are filled in the same way with the "Calculate" button.
The document is ready, we carry it out and look at the postings:
The intangible asset is accepted for accounting.
Write-off of an intangible asset in 1C 8.3
I will briefly talk about the documents for the write-off and transfer of intangible assets. They are located in the same menu section as the previous documents. Filling out documents is also similar to filling out the previous ones:
To accept an object for accounting as an intangible asset, the following conditions must be met at a time:
^ the object is able to bring economic benefits to the organization in the future;
^ the organization has the right to receive income that this object is able to bring to it in the future;
^ the possibility of allocation, separation of the object from other assets;
^ the object is intended for use during a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;
^ the organization is not expected to sell the object within 12 months or the normal operating cycle if it does not exceed 12 months;
^ the actual cost of the object can be reliably determined;
^ the object has no material-material form.
For the purposes of tax accounting, intangible assets are classified as depreciable property. In relation to intangible assets, depreciable property is recognized as the results of intellectual activity and other objects of intellectual property that are owned by the organization, are used by it to generate income and the cost of which is repaid by depreciation. The useful life of such property must exceed 12 months, and the initial cost - 10,000 rubles.
A necessary condition for the correct accounting of tangible assets is a single principle of their evaluation. The appraisal is understood as the cost characteristic of an object of accounting or tax accounting.
Three types of valuation are currently applied to intangible assets:
^ actual (original):
^ current (market);
^ residual.
The actual cost is the cost at which intangible assets are accepted for accounting under account 04.01 "Intangible assets". For the purposes of tax accounting, intangible assets recognized as depreciable property are also accepted for accounting on account 04.01, but of the chart of accounts for tax accounting.
For the purposes of accounting, the actual cost of intangible assets is recognized as an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable, paid or accrued by the organization when acquiring, creating an asset and providing conditions for using the asset for the planned purposes.
Here is the procedure for determining the initial cost of intangible assets, depending on the method of their receipt.
^ In the case of the acquisition of intangible assets from the right holder (seller), the initial cost is formed by: the amounts paid in accordance with the contract for the assignment of rights to the right holder, the amounts paid to organizations for information and consulting services related to the acquisition of intangible assets; registration fees, customs duties, patent fees and other similar payments made in connection with the assignment of the exclusive rights of the right holder; non-refundable amounts of taxes paid in connection with the acquisition of an object of intangible assets; remuneration paid to an intermediary organization through which an object of intangible assets was acquired.
^ If the intangible asset is created by the organization itself, the procedure for determining the initial cost is formed by: expended material resources, wages, services of third-party organizations under counterparty agreements, fees associated with obtaining patents, certificates.
^ In case of receipt of intangible assets under a donation agreement, the initial cost is determined as market value on the date of acceptance for accounting as investments in non-current assets.
?f When making a contribution to the authorized capital of an organization, the initial cost of intangible assets is accepted as a monetary value agreed by the founders of the organization, unless otherwise provided by the legislation of the Russian Federation.
s When received under contracts that provide for payment in cash, the cost of goods transferred or to be transferred by the entity is assigned based on the price, but which, in comparable circumstances, the entity usually determines the cost of similar goods.
In tax accounting, the initial cost of depreciable intangible assets is defined as the sum of the costs of acquiring them and bringing them to a state in which they are suitable for use, with the exception of taxes accounted for as expenses in accordance with the Tax Code of the Russian Federation.
Let's consider how the operation of accepting an object for accounting as an intangible asset is reflected in the program "1C: Enterprise Accounting 8.2" using an example.
The document Acceptance for accounting of intangible assets is intended to determine the initial cost of an intangible asset.
Example: On August 5, programs were installed on computers No. 5 and No. 6 of the organization. In accordance with the accounting policy, depreciation is charged using account 05 "Depreciation of intangible assets".
> Execute the command of the main menu of the NMA program? Acceptance for accounting of intangible assets. A list of documents will appear on the screen. Acceptance for accounting of intangible assets.
> Click on the Add button on the toolbar of this list. As a result, the window of the document Acceptance for accounting of intangible assets will open (Fig. 10.3).
Rice. 10.3. Document window Accounting for intangible assets
> In the Intangible Asset field, click the select button |...[ As a result, the directory Intangible assets and R&D expenses will open.
> If there is no Program Rights element in this directory, create it. Parameters of the Application rights element are shown in Fig. 10.4.
> Select Program Rights. The selected value is added to the HNIA Accounting document.
> Click on the selection button [GI] in the Depreciation expense method field. As a result, a directory of the same name will open.
> Create a new element in it to allocate all accrued depreciation to account 26 “General business expenses” in tax accounting with analytical accounting objects Administration and Depreciation (Fig. 10.5) and select it for the reflected operation by clicking on the OK button.
Rice. 10.5. Directory element window Ways of reflecting depreciation expenses
Rice. 10.4. Dictionary item window Intangible assets and R&D expenses
> Go to the Accounting tab of the document Accounting for intangible assets
On this tab, fill in:
s Account: 04.01:
^ Initial cost: 9000 rubles;
^ Way of entering the organization: purchase for a fee; ^ Calculate depreciation: check the box;
^ Useful life: 36:
^ Depreciation method: linear;
^ Depreciation account: 05.
Rice. 10.6. Accounting tab of the document Acceptance of NML for accounting
> Go to the Tax Accounting tab (Fig. 10.7). Details on this tab are filled in by organizations paying income tax (Fig. 10.7).
Rice. 10.7. Vkchadka Tax accounting of the document Acceptance for accounting NML
> Press the OK button. As a result, the document will be saved and posted.
Click the button on the toolbar Result of posting a document
The Result of the document posting window will open, which displays the generated accounting and tax accounting entries (Fig. 10.8).
Rice. 10.8. Result of posting the document Acceptance of NML for accounting
Acceptance of intangible assets for accounting means that the formation of the value of an intangible asset is over.
At what point should an intangible asset (exclusive rights to a computer program created on its own and passed state registration) be put into operation in accounting and tax accounting? The rights are registered, but use in income-generating activities is only planned. What date is the posting dt 04 kt 08? At the date of grant of a patent or at the date of commencement of use of intangible assets in income-generating activities? and when to start accruing depreciation for accounting purposes. and cash accounting?
Reflect the rights to the program as part of intangible assets (make a Debit 04 Credit 08 posting) should be on the date when the existence of the program and the exclusive right to it are documented. This date may be the day the patent was issued. Depreciation must be charged starting from the first day of the month following the month the program was accepted for accounting on account 04.
How to arrange and reflect in accounting and taxation the creation of a computer program
Account for the costs of creating a computer program, the exclusive right to which belongs to the organization, in the manner prescribed by PBU 14/2007. In this case, the provisions on R&D established by PBU 17/02 do not apply (clause and PBU 17/02).
In accounting, reflect the created computer program as part of intangible assets if the following requirements are met simultaneously:
- the rights to the computer program belong to the organization;
- the rights and existence of the computer program itself are documented;
- the organization does not plan to sell the rights to the computer program in the future (at least within 12 months);
- a computer program is used in the production of products (works, services) or for management needs;
- the initial cost of an intangible asset can be determined;
- the period of use of the computer program exceeds 12 months.
Consider a computer program as an intangible asset if the following conditions are met simultaneously:
- the organization has the exclusive right to the computer program;
- the exclusive right and the existence of the computer program itself are documented;
- a computer program is used in the production of products (when performing work, providing services) or for managerial needs;
- the use of a computer program can bring economic benefits (income);
- the useful life of the computer program is more than 12 months.
Such requirements are listed in paragraph 3 of Article 257 of the Tax Code of the Russian Federation.
The costs of creating a computer program in the amount of more than 40,000 rubles, which formed the value of an intangible asset, are written off through depreciation (clause 1, article 256 of the Tax Code of the Russian Federation). Start accruing depreciation from the next month after the computer program is put into operation (clause 4, article 259 of the Tax Code of the Russian Federation). For details see:
In the article I will tell you how intangible assets are accounted for when they enter and leave the enterprise. What are the wiring involved? And also consider some examples that facilitate understanding of the material.
What are intangible assets?
Intangible assets are non-current assets, unlike they do not have a physical form and are the result of intellectual activity.
In accounting, the concept of intangible assets is discussed in detail in PBU 14/2007, this provision regulates all activities related to intangible assets.
Intangible assets include:
- Exclusive right to an invention, industrial design, utility model.
- Exclusive copyright for computer programs, databases.
- Property law on the topology of integrated circuits.
- Exclusive right to a trademark, trade name, commercial designations.
- Exclusive right to selection achievements.
- Business reputation of the organization (Civil Code).
- Know-how (Tax Code).
Accounting for intangible assets (write-off)
The primary document on the basis of which the write-off of intangible assets takes place is a write-off act, and a corresponding mark is also made in the accounting card of intangible assets.
If depreciation was accrued on account 05, then the postings when writing off intangible assets are as follows:
D05 K04- written off the amount of accrued depreciation,
D91/2 K04- written off the residual value in expenses.
If depreciation was accrued without using account 05, then the residual value of the intangible asset is written off by posting D91/2 K04.
