According to PBU 14/2007, in order to accept assets for accounting as intangible assets the following conditions must be met at the same time.

• the ability of the object to bring economic benefits to the organization in the future;
• lack of a material-material (physical) structure;
• the possibility of identifying (selecting, separating) an object from other objects;
• use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
• use for a long time, i.e. term beneficial use, lasting more than 12 months or the normal operating cycle, if it exceeds 12 months;
• the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;
• the actual (initial) value of the object can be reliably determined;
• the organization must exercise control over the objects, have properly executed documents confirming the existence of the organization's asset itself for the results of intellectual activity or means of individualization (patents, certificates, other documents of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or a means of individualization, documents confirming transfer of exclusive right without a contract, etc.).

According to PBU 14/2007, intangible assets include the results of intellectual activity, means of individualization, business reputation and production secrets (know-how).

The results of intellectual activity include exclusive rights to:

• works of literature, science, art;
• programs for electronic computers and databases; related rights;
• inventions, industrial designs;
• useful models;
• selection achievements;
• topology of integrated circuits, etc.

The means of individualization include exclusive rights to:

• trademarks and service marks, company names;
• possession of know-how, a secret formula;
• business reputation.

Currently, production secrets (know-how) are considered as intangible assets only in tax accounting (clause 3, article 25 of the Tax Code of the Russian Federation).

The composition of intangible assets does not include: 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:

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

When creating on your own (legal entity):

1) Dt 08 Kt 10, 70, 69 - for the amount of actual costs;

2) Dt 04 Kt 08 - for the initial cost upon acceptance for accounting

From the founders on account of the contribution to the authorized capital:

1) Dt 08 Kt 75/1 - at the contractual cost;

2) Dt 04 Kt 08 - for the initial cost.

Received free of charge (under a donation agreement):

1) Dt 08 Kt 98/2 - for the current market value;

2) Dt 04 Kt 08 - for the initial cost;

3) Dt 98/2 Kt 91 - for the amount of monthly accrued depreciation, we write off the amount of deferred income from account 98/2 to account 91, subaccount "Other income".

The cost of intangible assets received free of charge from other enterprises is included in the other income of the recipient organization in the amount of the monthly accrued depreciation amount and is subject to income tax.

Receipt of intangible assets for joint activities:

Dt 04 Kt 80 "Authorized capital" - for the agreed value.

Receipt of intangible assets upon receipt of property in trust management:

Dt 04 Kt 79 - for the agreed price.

According to Art. 159 of the Tax Code of the Russian Federation, the initial cost of intangible assets created for their own needs is subject to VAT. VAT amounts paid to resource providers that were used to create intangible assets are subject to reimbursement from the budget.

Since January 1, 2009, in tax accounting, intangible assets are included in the appropriate depreciation groups depending on the useful life, similarly to fixed assets (clause 5, article 258).

Intangible assets included in the eighth to tenth depreciation groups can only be depreciated using the straight-line method.

At linear way the amount of depreciation of intangible assets per month is determined as the product of its initial cost and the depreciation rate.

The depreciation rate is determined by the formula:

N = 1 / n × 100%,

where n is the useful life in months.

With the non-linear method, the amount of monthly depreciation is determined by the formula:

A \u003d B × N / 100%,

where A is the amount of accrued depreciation per month for the corresponding depreciation group; B - the total balance of the corresponding depreciation group; N is the depreciation rate for the respective depreciation group.

The amount of depreciation of intangible assets accrued in the accounting and tax records, may match. This is possible if:

• in accounting and tax accounting, depreciation is charged using the straight-line method;
• the asset in both cases has the same initial cost and useful life.

Then the amount of depreciation reflected in the credit of account 05 "Depreciation of intangible assets" can be transferred to tax accounting and used when calculating income tax.

If the amount of depreciation accrued in accounting does not match that accrued for tax accounting, then depreciation will have to be charged twice.

Depreciation is not charged on intangible assets worth less than 40,000 rubles. per unit purchased from January 1, 2011. If the object was put into operation in December 2010 and its cost is 20,000 rubles, then it will be recognized as depreciable, i.e. from January 2011, depreciation will be charged on it (Federal Law of July 27 .2010 No. 229-FZ “On Amendments to Part I and Part II of the Tax Code of the Russian Federation”).

Accounting for the disposal of intangible assets

The cost of intangible assets that are retired or are not able to bring economic benefits in the future are subject to write-off from accounting. Intangible assets may be disposed of for the following reasons:

• termination of the organization's right to the result of intellectual activity or means of individualization;
• transfer (sale) under an agreement on the alienation of the exclusive right to the result of intellectual property;
• transfer of the exclusive right to other persons without an agreement;
• termination of use due to obsolescence;
• transfer under an exchange agreement, donation;
• making a contribution to the account under a joint activity agreement;
• transfer as a contribution to the authorized capital of other organizations;
• upon transfer to trust management, etc. The basis for writing off are acts of transfer,

  write-off acts, minutes of the meeting of shareholders, etc.

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

The debit of account 91 reflects:

1. Residual value of intangible assets:

Dt 91 Kt 04;

2. Costs associated with the disposal of intangible assets:

Dt 91 Kt 70, 71, 69;

3. The amount of VAT on sold intangible assets:

Dt 91 Kt 68.

The credit of account 91 reflects the proceeds from the sale of intangible assets at contractual prices, including VAT:

Dt 62 Kt 91.

On account 91 “Other income and expenses”, the financial result from the write-off of intangible assets is determined by comparing turnovers. If the debit turnover is greater than the credit turnover (debit balance), we get a loss that will be written off to account 99 “Profit and Loss” by posting:

Dt 99 Kt 91.

If the loan turnover is greater than the debit turnover (credit balance), we get a profit that will be debited to account 99 by posting:

Dt 91 Kt 99. For any reason of disposal, the write-off of an intangible asset from the balance sheet is reflected in the entries:

• write-off of accrued depreciation - Dt 05 Kt 04,
• write-off of the residual value - Dt 91 Kt 04.

Typical wiring on disposal of intangible assets

Content of operations	Debit	Credit
Sale of intangible assets
1. Reflected the contractual value of the sold intangible assets (including VAT)	62	91
2. Reflected the amount of VAT to be received from the buyer	91	68
3. Receipt of payment from the buyer	51	62
4. Reflected the amount of expenses associated with the sale of intangible assets	91	76.71, etc.
5. Written off the amount of accrued depreciation	05	04
6. Written off residual value of intangible assets	91	04
7. The financial result is reflected: profit, loss	91 99	99 91
Free transfer of NMA
1. Written off the amount of accrued depreciation	05	04
2. Residual value written off	91	04
3. Reflected the amount of VAT payable by the transferring party	91	68
4. The amount of expenses associated with a gratuitous transfer is reflected (excluding VAT)	91	76, 60, etc.
5. VAT paid to suppliers on expenses associated with the gratuitous transfer of intangible assets is written off	91	19
6. Reflected loss from gratuitous transfer	99	91/9
Transfer of intangible assets as a contribution to the authorized capital of another organization
1. Written off residual value of intangible assets	91	04
2. Written off the amount of accrued depreciation	05	04
3. Reflected the transfer of intangible assets as a contribution to the authorized capital of another organization at an agreed cost	58	91
4. The difference between the residual value of intangible assets and the depreciation of the contribution is reflected	99 91	91 99

Intangible assets (IA) for the purposes of accounting and analysis can be classified according to various criteria. Intangible assets can be grouped by type, source of income, useful life, etc. We will tell you more about the classification of intangible assets in our consultation.

Classification of intangible assets by type

The main classification of intangible assets can be carried out by types of intangible assets. So, for example, the following types of intangible assets can be distinguished:

• the exclusive right of the patent owner to the invention;
• the exclusive right of the patent owner to an industrial design;
• the exclusive right of the patent owner to the utility model;
• the exclusive right of the author to use the computer program;
• exclusive right of the author to use the topology of integrated circuits;
• exclusive right to a trademark;
• exclusive right to a service mark;
• exclusive right to appellation of origin of goods;
• exclusive right to a trade name;
• the exclusive right of the patent owner to selection achievements;
• possession of "know-how" in relation to industrial experience;
• positive business reputation, etc.

At the same time, the types of intangible assets in their classification are not the only basis for grouping intangible assets.

Other classifications of intangible assets

Let's present some types of classifications of intangible assets in the table, highlighting other signs of grouping:

Classification sign	Types of intangible assets
The method of receipt of the object of intangible assets in the organization	- purchased for a fee; — received as a contribution to the authorized capital; - received free of charge; - created on their own; - received under the contract of exchange, etc.
By actual use by the organization	- used; - unused
Depreciation in accounting	- depreciable; - non-damping
To belong to depreciation groups in tax accounting	Assets related to I, II, … X depreciation groups
The method of depreciation applied to depreciable intangible assets in accounting	Cushioned: - in a linear way; - reducing balance method; - by the method of writing off the cost in proportion to the volume of products (works)
The method of depreciation applied to depreciable intangible assets in tax accounting	Cushioned: - in a linear way; in a non-linear way
Depending on the residual value	- fully depreciated (residual value is 0); — having a non-zero residual value
Depending on the fact of revaluation of intangible assets in accounting	- subjected to revaluation; - accounted for at cost

In addition, using the data, it is possible to classify them on other grounds. For example, examining the value of intangible assets by type in dynamics, one can, for example, single out objects whose value increased or decreased during the reporting period. And having calculated the turnover ratios of intangible assets or their profitability, as well as determining the normative values ​​​​of these coefficients for the organization, it is possible to classify intangible assets into groups of turnover and profitability.

To date, a fundamentally new object in the field of accounting is the intangible assets of the organization. The rapid development of market relations allowed this concept not only to enter into theory, but also to be applied in practice.

It is quite obvious that material resources are far from the only factor that makes it possible to ensure the profitability of an enterprise. There are other types of assets that exclude such a familiar classic sign as a material substance. However, they play a key role in the process of obtaining a positive financial result.

Concept and characteristics

Intangible assets are a certain part of the resource potential of an organization that has monetary value, is distinguished by the ability to bring part of the income, but at the same time is not a material value. They mean objects of intellectual or industrial property and other property rights, which are the property of the enterprise.

Main characteristic features are:

• lack of physical structure;
• the possibility of long-term use of the asset;
• the ability to bring certain economic and financial benefits to the company;
• a high degree of uncertainty regarding the size of the yield.

To accept an intangible resource object for accounting, the following conditions must be met simultaneously:

• the ability of the object to bring economic benefits to the company (its direct use in the production process, for the provision of services or for the administrative needs of the organization);
• the enterprise has the right to receive economic benefits from the object (documentary evidence of its existence), as well as to exercise direct control over it;
• the ability to identify the object from the rest;
• using it for more than 12 months;
• the asset does not have a material form.

You can learn more about these objects and their depreciation methods from the following video:

Types and classification

Among the most common types of such assets, 4 main groups should be distinguished:

1. The object of intellectual property.
2. The right to use natural reserves.
3. Deferred expenses.
4. Enterprise value.

Intellectual property objects are divided into the following types: coordinated by patent law, coordinated by copyright.

Patent law provides protection to the product of scientific and technical creativity. The list of objects regulated by this law includes:

• a new invention that is commercially and industrially applicable;
• design, sample - the artistic solution of the product, predetermining it appearance;
• utility model developed as a result of creative activity. As a rule, its object can be any constructive solution device or its components;
• a trademark that provides an opportunity to distinguish between homogeneous goods or services of different legal entities and individuals;
• place of origin of products - the name of a geographical object used to designate a product, the properties of which are predetermined by characteristic factors;
• corporate (individual) name legal entity;
• "know-how" - a certain technical experience or production secrets that have commercial value and are not protected by patents.

Objects that are governed by copyright include:

• computer software;
• licenses for a specific type of activity;
• works of art, science and literature;
• systematized databases that are read using electronic technology.

The right to use natural reserves extends to such objects as land, bowels. In addition, the right is granted to geological or other information about natural reserves and subsoil.

Deferred costs are the costs of organizational, research, as well as design work and development.

Organizational expenses aimed at the formation or retraining of a legal entity are not included in intangible assets.

The value of the enterprise (goodwill of the company) is defined as the difference between the price of the firm and book value her property.

Not related to intangible resources:

• expenses for retraining of personnel;
• expenses for an advertising campaign, as well as for the sale of goods on the market;
• expenses for the reorganization, relocation or establishment of the company;
• expenses for increasing the level of business reputation of the enterprise, for the creation of trademarks.

Assessment Methods

The assessment of the company's intangible resources directly depends on the way they are attracted. Therefore, it can be performed by mutual agreement of the parties, taking into account the costs of the purchase, as well as market price and production cost.

As a rule, the assessment is carried out by three main methods:

• Profitable is that the price of an asset is formed at the level of the current value of the benefits that the company receives through its use.
• costly- assessment of resources as the total cost of their purchase and reproduction.
• Comparative the method is used for those objects, the conclusion of transactions on which is carried out on the market. As a rule, the fundamental information for making the necessary calculations regarding the value of an object is the sale price of identical assets.

The price of an intangible resource that subsequently retires or is simply unable to provide economic benefits to the enterprise is subject to write-off from accounting accounts.

The disposal of such assets occurs in the following cases:

• physical or moral depreciation of the object;
• its transfer to another company;
• transfer free of charge;
• sale of an asset.

Therefore, it is possible to form the appropriate conclusions that the assessment of intangible resources is a rather complicated procedure.

First, there are difficulties regarding the attribution of one or another object to the intangible, since there are constant changes in the conditions for referring to them. Secondly, there are considerable difficulties in determining the results from the use of this resource due to the influence of many reasons.

The subject of intangible assets (IA) appeared in the accounting of an enterprise relatively recently. This does not mean at all that this asset is to some extent exotic or rare. The range of intangible assets that can be taken into account, on the contrary, is extensive and practically not limited by law, however, an asset must meet certain requirements in order to fall into this category.

On the this moment there is no clear definition for this name, guided by the provision on accounting, number 14/07 “Accounting for intangible assets”, we can derive a definition of this type: intangible assets in accounting are a measurable and valuable part of the financial potential of an organization that does not have physical form, serving to extract profit over time.

The key characteristic here is the ability of the company to prove the legal validity of claims to own these assets.

The concept and criterion of identifiability of intangible assets.

Characteristics of intangible assets

The concept of this phenomenon is extremely vague, often there are problems with isolating and isolating into separate category accounting for such assets. It is still possible to single out the main criteria that distinguish intangible assets:

• lack of material and physical form;
• the existence of a high probability of receiving income from the use of this resource;
• the existence of a legally justified right to use and own an asset owned by the organization;
• availability of appraisal value;
• prospects for long-term use of the asset.

What turnover balance sheet? A sample filling and guidance for the design of this document are contained

The legislation (IFRS 38) highlights the following requirements, compliance with which allows to allocate intangible assets to a separate category, in accounting:

• the ability of the object to bring profit to the organization. At the same time, profitability should be easily distinguishable precisely from intangible assets, separately from other means of production;
• Intangible assets must themselves be a product of production;
• legal confirmation of ownership of the asset;
• obligatory lack of form in the object.

Legal substantiation of claims for asset ownership is singled out as a separate requirement and is the key here. Confirmation of ownership is necessary not only to benefit from the use of intangible assets, but also to prohibit other participants from such an opportunity.

Scheme: Approaches and methods for determining market value NMA.

Examples of intangible assets

As mentioned above, such an intangible asset can be own development of the enterprise, obtained as a result of research activities.

Consider the following example: a greenhouse vegetable growing company can develop a number of technologies at its own expense that will increase the efficiency of the enterprise.

These can be, for example:

• a unique technology for creating hydroponics, the introduction of which will increase the yield;
• automated roof of the building, with inserts from solar panels that ensure the operation of the enterprise;
• a program for a computer that controls the supply of a useful solution to the roots and the movement of the roof flaps depending on solar activity;
• registered trademark“Products of the Sun”, reflecting the production model at this enterprise.

For how many days they give sick leave for ARVI and other diseases, as well as for caring for a sick relative, you can read

All intangible assets from the list can be developed by the company independently or acquired on the side.

What are intangible assets and what are the methods of their depreciation, you can find out in the following video:

Before the transition to a market economy, the system was used accounting, which meets the requirements of the planned economy, its conditions did not provide for the use of intangible assets in practical activities. Changing the system of public relations, the need to bring the domestic accounting system in line with international standards financial reporting(IFRS) necessitated a corresponding transformation of the accounting system in Russia.

Accounting reform in Russia is carried out on the basis of the Accounting Reform Program in accordance with IFRS, approved by Decree of the Government of the Russian Federation of 06.03.1998 No. 283. “Accounting for Intangible Assets” - PBU 14/2007. Approved by order of the Ministry of Finance of the Russian Federation of December 27, 2007 No. 153n. This provision reflects the main features of the domestic accounting system.

In his term paper I wanted to take a comprehensive look at what intangible assets are, in the modern sense, on the basis of existing legislation, and also study their classification. Analyze various business transactions related to the use of intangible assets, such as receipt, disposal, granting the right to use, as well as the assessment and depreciation of intangible assets. I would especially like to touch upon the issue of accounting for business reputation, a relatively new concept in modern economic life.

In the practical part of my work, I will consider the accounting of intangible assets, namely a trademark, using the example of the work of Nadezhda LLC: acceptance for accounting, valuation, depreciation, conclusion of a license agreement and disposal of a trademark by selling it.

CONCEPT, CLASSIFICATION AND EVALUATION OF INTANGIBLE ASSETS

1.1. The concept of intangible assets

Intangible assets (IA) - objects with a valuation that can bring economic benefits to the organization used in the production of products (performance of work, provision of services or for management purposes) for a period exceeding 12 months, but do not have a material structure.

In accordance with PBU 14/2007, in order for an object to be accepted for accounting as an intangible asset, the following conditions must be met at a time:

a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (including in entrepreneurial activity carried out in accordance with the law Russian Federation);

b) the organization is entitled to receive economic benefits that

this object is able to bring in the future (including the organization has

duly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other titles of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or a means of individualization, documents confirming the transfer of an exclusive right without a contract etc.), as well as there are restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object);

c) the possibility of isolating or separating (identifying) an object from another

other assets;

d) the object is intended to be used for a long time,

those. useful life of more than 12 months or

normal operating cycle, if it exceeds 12 months;

e) the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;

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

g) the absence of a material-material form in an object.

1.2. Classification of intangible assets

In accordance with the above conditions, the following objects of intangible property are classified as intangible assets:

1) exclusive rights of the patent holder for inventions, industrial designs, utility models and selection achievements:

• the right to an invention - the right to use a patented technical solution (device, method, substance, microorganism strain, plant and animal cell culture), as well as to use a previously known device, method, substance, strain for a new purpose;
• the right to an industrial design is the right to use an artistic and constructive solution of a product protected by a patent, which determines its appearance. Physically, industrial designs can be a three-dimensional model (of a car, machine tool, utensils, furniture, etc.) or a flat image - an industrial pattern of a fabric, carpet, type, etc.;
• the right to a utility model - the right to use the constructive implementation of means of production and consumer goods, as well as their components protected by a certificate;
• selection achievement - a new variety of plants or a new breed of animals, i.e. a specific group of plants or animals that has features that are unique to this group.

• copyright in computer programs - the right to publish, reproduce

production, distribution and other actions for the introduction into economic circulation of a set of data and commands intended for the operation of computers and other computer devices in order to obtain a certain result, including preparatory materials obtained during the development of a computer program and the audiovisual displays generated by it;

• database copyright - the right to publish, reproduce, distribute and other actions to introduce into economic circulation a set of data (articles, calculations, etc.) systematized in such a way that these data can be found and processed using a computer.

3) Exclusive rights of the owner to the trademark and service mark, appellation of origin of goods:

• the right to a trademark and service mark - the right to use and dispose of designations protected by a certificate, ways to distinguish goods and services of one legal entity or individual. A trademark is a verbal, figurative, three-dimensional and other designations or their combinations using any colors or color combinations;
• appellation of origin is the name of the country, locality, locality or other geographical feature, used to designate a product, the special properties of which are exclusively or mainly determined by those characteristic of this geographical feature natural conditions or human factors or natural conditions and human factors at the same time.

4) The business reputation of the organization - the excess of the purchase price of the organization (when it was purchased) over the current market value of the acquired property (all assets and liabilities), taking into account the profitability of the acquired organization, its prestige in the market of manufactured products and other factors.

The following are not intangible assets: 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.

1.3. Valuation of intangible assets

An intangible asset is accepted for accounting at the actual (initial) cost determined as of the date of its acceptance for accounting.

The actual (initial) cost of an intangible asset is an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or in the amount accounts payable, paid or accrued by the organization when acquiring, creating an asset and ensuring the conditions for using the asset for its intended purposes.

The initial cost is determined for objects:

• made on account of contributions to the authorized capital (fund), - by agreement of the parties (agreed value), unless otherwise provided by the legislation of the Russian Federation;
• purchased for a fee from other organizations and persons - at market value as of the date of posting;
• received free of charge (under a donation agreement) from other organizations and persons - at market value as of the date of posting;
• intangible assets received by the organization in exchange for any property are valued based on the market value of the property being exchanged; if it is impossible to determine the market value of the property being exchanged, intangible assets are taken into account in the assessment at their market value.

The costs associated with the acquisition, receipt of intangible assets, as well as additional costs associated with bringing the object to a state of readiness, the costs of assessing the market value of the object after registering the object with the patent office and other similar costs, the initial cost of the relevant objects do not change;

• created by the organization itself - the initial cost includes all the costs of creating the relevant intangible assets (the costs of creating intangible assets and bringing them to a usable state are made up of the wages accrued to the relevant employees, contributions for social needs, material costs and overhead and general business expenses).

Valuation of intangible assets, the cost of which upon acquisition is determined in foreign currency, produced in rubles at the exchange rate Central Bank RF in force on the date of acquisition of the object.

The current market value of an intangible asset is understood as the amount of money that could be received as a result of the sale of an object on the date of determining the current market value. The current market value of an intangible asset can be determined on the basis of an expert assessment.

1.4. Revaluation of intangible assets

The actual (initial) value of an intangible asset, at which it was accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and PBU 14/2007.

A change in the actual (initial) value of an intangible asset, at which it was accepted for accounting, is allowed in cases of revaluation and impairment of intangible assets.

A commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous intangible assets at the current market value, determined solely on the basis of the data of the active market of these intangible assets.

When deciding on the revaluation of intangible assets included in a homogeneous group, it should be taken into account that in the future these assets must be revalued regularly so that the value at which they are reflected in the financial statements does not differ significantly from the current market value.

Revaluation of intangible assets is carried out by recalculating their residual value. The results of the revaluation are accepted in the formation of data

balance sheet at the beginning of the reporting year. The revaluation results are not

included in the balance sheet data of the previous reporting year, but

disclosed by the organization explanatory note to the financial statements of the previous financial year.

The amount of revaluation of intangible assets as a result of revaluation is credited to the additional capital of the organization. The amount of the revaluation of an intangible asset, equal to the amount of its writedown carried out in the previous reporting years and charged to the account of retained earnings ( uncovered loss), is credited to the account of retained earnings (uncovered loss).

The amount of the writedown of an intangible asset as a result of the revaluation relates to

to the account of retained earnings (uncovered loss). Markdown amount

an intangible asset is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this asset, carried out in previous reporting years. The excess of the writedown of an intangible asset over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting years, is charged to the account of retained earnings (uncovered loss). Amount charged to account retained earnings(uncovered loss) should be disclosed in the financial statements of the organization.

Upon disposal of an intangible asset, the amount of its revaluation is transferred from the additional capital of the organization to the account of retained earnings (uncovered loss) of the organization.

Intangible assets may be tested for impairment in the manner prescribed by International Financial Reporting Standards.

2. ACCOUNTING FOR THE MOVEMENT OF INTANGIBLE ASSETS

2.1. Accounting for the receipt of intangible assets

The main operations for the receipt of intangible assets in the organization are:

Purchase for cash;

Creation within the organization itself;

Receipt on account of the contribution to the authorized capital of the organization;

Acquisition in exchange for property other than cash;

Posting of unrecorded assets identified during the inventory;

Receipt free of charge (under a donation agreement).

Regardless of the direction of receipt of intangible assets, the primary documents that formalize the operations of their receipt are primary documents developed in the organization itself in accordance with the norms of Art. 9" Primary accounting documents"of the Federal Law "On Accounting" and approved by the order of the head on accounting policy:

For inclusion in the composition of intangible assets of individual objects - an act of acceptance and transfer of intangible assets, an act of acceptance and delivery of R&D;

In these documents, the mandatory details characterizing the object of intangible assets should be:

• Title of the document;
• date of preparation of the document;
• the name of the organization on behalf of which the document is drawn up;
• content business transaction;
• business transaction meters in physical and monetary terms;
• the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution;
• personal signatures of the said persons.

Except required details provided for the federal law om "On Accounting", these documents should contain its initial cost, the amount of accrued depreciation, useful life, inventory number, data of the title of protection (patent, certificate, agreement on the alienation of the exclusive right to an object of intellectual property, etc.).

The accounting unit of intangible assets is an inventory item. It is considered a set of rights arising from one patent, certificate, agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, etc., intended to perform certain independent functions. A complex object that includes several protected results of intellectual activity (a film, other audiovisual work, a theatrical and entertainment performance, a multimedia product, a single technology) can also be recognized as an inventory object of intangible assets.

The main sign by which an inventory object is identified from another is its performance of an independent function in the production of products, the performance of work, the provision of services, and the use for the management needs of the organization.

For each object of intangible assets in the accounting department, an Accounting Card for Intangible Assets of the Form No. NMA-1, approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a, is maintained.

A feature of some intangible assets as objects of accounting is the need to take measures to protect them. To this end, it is advisable to develop special internal rules for the protection of such objects, providing in them a list of persons entitled to familiarize themselves with them, the obligations of these persons not to disclose relevant information and other necessary information.

2.1.1. Synthetic accounting for the receipt of intangible assets

Synthetic accounting intangible assets are carried out on accounts 04

“Intangible assets”, 05 “Depreciation of intangible assets”, 19 “Value added tax on acquired values”, sub-account 2 “VAT on acquired intangible assets”, and account 91 “Other income and expenses”.

Account 04 is active, designed to receive information on the presence and movement of intangible assets owned by the organization. Accounting for intangible assets on account 04 is carried out in the initial assessment. For some types of intangible assets, the accrued depreciation on these assets is written off from account 04 to the cost accounts.

If an organization has several types of intangible assets of significant value, it is advisable to open sub-accounts for each type of assets in accordance with the classification of intangible assets adopted by the organization, for example:

04-1 "Objects of intellectual property";

04-2 "Business reputation";

04-3 "Expenses of the organization for research, development and technological work";

04-4 “Other objects;

Account 05 “Amortization of intangible assets” reflects the accrual and write-off (upon disposal) of depreciation for those types of intangible assets for which their value is repaid using account 05.

Ways of receipt of intangible assets at the enterprise:

• expenses for the creation of intangible assets relate to long term investment and are reflected in debit 08 “Investments in fixed assets”, subaccount 5 “Acquisition of intangible assets” from the loan of settlement, material and other accounts. After registration of acquired or created intangible assets, they are reflected in the debit of account 04 from the credit of account 08, subaccount 5.
• The receipt of intangible assets in the exchange order is also initially reflected on account 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets” from the credit of account 60 “Settlements with suppliers and contractors” or 76 “Settlements with various debtors and creditors” with subsequent posting on the debit of account 04 "Intangible assets" from the credit of account 08 "Intangible assets", sub-account 5 "Acquisition of intangible assets". The objects of property transferred in the order of exchange are written off from the credit of the corresponding accounts (01, 10, 40, etc.) to the debit of the sales accounts (90, 91).
• Intangible assets contributed by the founders or participants on account of their contributions to the authorized capital of the organization (at an agreed value) are reflected on account 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets”. At the same time, the debt of the founders on the contribution to the authorized capital is reflected in the debit of account 75 "Settlements with the founders" and the credit of account 80 "Authorized capital".

For the value of the intangible assets received on account of the contribution to the authorized capital, accounting entries are made:

Debit 08, subaccount 5 Credit 75

Debit 04 Credit 08, subaccount 5.

• Intangible assets received free of charge are credited to the debit of account 08 "Investments in non-current assets", subaccount 5 "Acquisition of intangible assets" from the credit of account 98 "Deferred income", subaccount 2 " Donations". From account 08, subaccount 5, the initial cost of intangible assets is written off to account 04 "Intangible assets". The cost of intangible assets received free of charge, accounted for on sub-account 2, is subsequently written off monthly in the amount of accrued depreciation deductions for the object in the credit of account 91 “Other income and expenses”.

For registration of intangible assets received by the organization free of charge, it is required to execute an author's agreement, an agreement on the assignment of a patent or other agreements fixing the assignment of the exclusive rights of the copyright holder to the results of intellectual activity, in which there is no payment condition.

• When buying an organization, investments in acquired non-current assets are reflected in the debit of account 08 “Investments in non-current assets”, sub-account 5 “Acquisition of intangible assets” and the credit of account 76 “Settlements with various debtors and creditors”. A positive business reputation is recorded in the debit of account 04 "Intangible assets" from the credit of account 08, subaccount 5.

Organizations pay VAT on acquired intangible assets. The procedure for further reflection of VAT transactions depends on the purpose of intangible assets, the type of organization.

In accordance with the Tax Code of the Russian Federation, VAT on acquired intangible assets is accounted for in the generally established manner on the debit of account 19, subaccount 2 "VAT on acquired intangible assets", in correspondence with the credit of accounts 60 and 76. Monthly after the registration of intangible assets, the amount of VAT is debited from credit of account 19 to the debit of account 68 “Calculations on taxes and fees”.

In case of gratuitous transfer of intangible assets, the VAT payer is the transferring party (the receiving party pays income tax). The taxable turnover is determined on the basis of the average selling price (excluding VAT), but not less than the residual value of intangible assets.

When transferring intangible assets as a contribution to the authorized capital of other organizations, the residual value is debited from the credit of account 04 “Intangible assets” to the debit of account 58 “ Financial investments". The amount of depreciation on transferred intangible assets is written off to the debit of account 05 "Depreciation of intangible assets" from the credit of account 04.

The excess of the agreed value over the residual value of the transferred intangible assets is reflected in the debit of account 58 “Financial investments” and the credit of account 91 “Other income and expenses”. The reverse difference is taken into account on the debit of account 91 and the credit of account 58.

On account 04 "Intangible assets" the expenses of the organization for R&D, the results of which are used for the production or management needs of the organization, are taken into account separately.

The indicated expenses are accepted for accounting on account 04 in the amount of actual costs, while account 04 is debited in the correspondence of account 08

"Investments in non-current assets".

From account 04 “Intangible assets”, R&D expenses are debited to accounts 20 “Main production”, 26 “ General running costs» or other accounts for accounting for the cost of production.

R&D expenses are written off in one of the following ways:

• linear;
• in proportion to the volume of products (works, services) that is expected to be obtained for the entire period of application of the R&D results.

The term for writing off R&D expenses is determined by the organization independently, based on the expected period of R&D use. The deadline for writing off these expenses is set at five years and cannot exceed the life of the organization. In tax accounting, R&D expenses must be written off within three years.

R&D expenses are written off from the 1st day of the month following the month in which the application of R&D results was started. The write-off of expenses for the specified works is carried out evenly in the amount of 1/12 of the annual amount, regardless of the chosen method of write-off of expenses.

In the event of termination of the use of R&D results, the remaining part of the costs is debited from account 04 for non-operating expenses (account 91 “Other income and expenses”).

2.1.2. Analytical accounting of receipt of intangible assets

Analytical accounting on account 04 "Intangible assets" is carried out for individual objects of intangible assets, as well as for types of R&D expenses. At the same time, maintaining analytical accounting should provide an opportunity to obtain data on the presence and movement of intangible assets, as well as the amounts of expenses for research, development and technical

logical work.

Analytical accounting of intangible assets is carried out in the accounting card of intangible assets. The card is used to account for all types of intangible assets. It opens for each object separately.

On the front side of the card indicate the full name and purpose

object, initial cost, useful life, rate and amount of accrued depreciation, date of registration, method of acquisition, registration document. The reverse side of the card contains the characteristics of the object of intangible assets.

2.2. Accounting for the disposal of intangible assets

Primary documents developed in the organization itself in accordance with the norms of Art. 9 “Primary accounting documents” of the Federal Law “On Accounting” and approved by the order of the head on accounting policy:

The act of writing off intangible assets;

The act of termination of the use of intangible assets;

Accounting card for intangible assets in the form of intangible assets-1.

In addition, the organization must have documents confirming the fact that it owns exclusive rights to intangible assets.

The main types of disposal of intangible assets are:

• sale;
• write-off due to unsuitability;
• free transfer;
• transfer of intangible assets as a contribution to authorized capitals other organizations;
• termination or annulment of the title document;
• for other reasons.

When intangible assets are disposed of as a result of their sale, write-off, gratuitous transfer, the entire amount of accumulated depreciation is written off to the debit of account 05 “Depreciation of intangible assets” from the credit of account 04 “Intangible assets”.

The residual value of intangible assets is debited from account 04 to the debit of account 91 “Other income and expenses”, subaccount 2 “Other expenses”. To debit account

91, subaccount 2, all expenses associated with the disposal of intangible

real assets, and the amount of VAT on sold and donated non-material assets

real assets.

The credit of account 91 reflects the amount of proceeds from the sale or other income from the disposal of intangible assets.

The financial result from the disposal of intangible assets is formed on account 91 and then debited from account 91 to account 99 “Profit and Loss”. At the same time, if the amount of proceeds from the sale of intangible assets exceeds their residual value and expenses associated with disposal, then the difference is written off to the debit of account 91 and the credit of account 99. If the residual value of retired intangible assets is not reimbursed by the proceeds from their sale, then the difference between them debited from the credit of account 91 to the debit of account 99.

The disposal of intangible assets free of charge under a donation agreement leads to a loss:

Debit of account 99 “Profits and losses” Credit of account 91 “Other income and expenses”, sub-account 9 “Balance of other income and expenses”.

The disposal of objects on account of contributions to the authorized (share) capital is considered in accounting as long-term financial investments to account 58 “Financial investments”, subaccount 1 “Shares and shares”.

For the amount of depreciation accrued on the objects transferred to the account of deposits, the following entry is made:

Debit of account 05 "Amortization of intangible assets" Credit of account 04 "Intangible assets".

The residual value of intangible assets is written off:

Debit of account 58 "Financial investments", sub-account 1 "Shares and shares" Credit of account 04 "Intangible assets".

3. ACCOUNTING FOR AMORTIZATION OF INTANGIBLE ASSETS

The rules and methods for calculating depreciation for intangible assets are established by the financial statements in the Russian Federation and PBU 14/2007 “Accounting for intangible assets”.

The purpose of depreciation is to pay off the cost of intangible assets within due date beneficial use.

The cost of patents and certificates, exclusive rights is not repaid by depreciation:

1) if the objects of intellectual property belong to non-profit organizations [p. 56 Regulations on accounting and financial reporting in the Russian Federation];

2) if the exclusive rights to intellectual property objects belong to other organizations, but are used by the organization as a result of the granting by the right holder of non-exclusive rights under license agreements, commercial concession agreements, etc. and are accounted for on off-balance accounts.

In accordance with normative documents the basic rules for calculating depreciation of intangible assets are as follows:

1. Depreciation deductions are accrued and presented in accounting, regardless of the results of the organization's activities.

2. Depreciation charges are reflected in the accounting of that reporting period(month, quarter, year) to which they refer.

3. Depreciation begins to accrue from the first day of the month following the month of acceptance of the object for accounting until the full repayment of the value of intangible assets or their disposal.

4. Depreciation on intangible assets ceases to be calculated and shown in accounting from the first day of the month following the month of full

cancellation of their value or disposal.

5. Amortization of the business reputation of the organization is charged for 20 years (but not more than the life of the organization).

The cost of intangible assets a certain period useful use is repaid by depreciation over their useful life, unless otherwise provided by PBU 14/2007.

For intangible assets with an indefinite useful life

use, depreciation is not charged. For intangible assets non-profit organizations depreciation is not charged.

The monthly depreciation amount for an intangible asset is determined in one of the following ways:

• linear way;
• reducing balance method;
• method of writing off the cost in proportion to the volume of products (works).

The choice of the method for determining the depreciation of an intangible asset is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of the asset, including the financial result from the possible sale of this asset. In the event that the calculation of the expected flow of future economic benefits from the use of an intangible asset is not reliable, the amount of depreciation for such an asset is determined on a straight-line basis.

For each object of intangible assets, the organization should apply only one of the depreciation methods. It is determined at the time of acceptance of the object for accounting and does not change during the entire period of its useful life or until the disposal of the object.

Monthly amount depreciation allowance is calculated:

a) with the straight-line method - based on the actual (initial) cost or current market value (in case of revaluation) of an intangible asset evenly over the useful life of this asset;

b) with the reducing balance method - based on the residual value (actual (initial) value or current market value (in case of revaluation) minus the accrued depreciation) of the intangible asset at the beginning of the month, multiplied by a fraction, in the numerator of which is the coefficient established by the organization (not above 3), and in the denominator - the remaining useful life in months;

c) with the method of writing off the cost in proportion to the volume of products (works) based on natural indicator the volume of products (works) per month and the ratio

the actual (initial) cost of an intangible asset and the estimated volume of products (works) for the entire useful life of the intangible asset.

With the straight-line method and the reducing balance method, for calculating depreciation, it is necessary to take into account the useful life of the objects. In accordance with the norms of clause 26 of PBU 14/2007 “Accounting for intangible assets”, this period is determined at the time the object is accepted for accounting on the basis of:

Validity period of the patent, certificate and other limitations of the useful life in accordance with the legislation of the Russian Federation;

The expected life of the facility, during which the organization can receive economic benefits (income).

AT practical work Useful life can be determined:

by expert way;

Based on documents confirming the transfer of exclusive rights to the results of intellectual activity.

Thus, the amount of depreciation for any period can be calculated using the formula:

where A is the amount of depreciation for the reporting period;

N is the depreciation rate.

In turn, the rate of depreciation is calculated by the formula:

where S is the initial cost of the intellectual property object;

V - the estimated volume of products (works, services) for the entire useful life of the facility.

The depreciation rate is the percentage of

the initial cost of an intangible asset to be attributed to the cost of production or distribution costs, i.e. included in the cost of ordinary activities organizations.

The amounts of accrued depreciation for intangible assets are reflected in accounting by accumulating the corresponding amounts on the credit of account 05 “Amortization of intangible assets”.

The amounts of accrued depreciation of intangible assets are documented as follows:

Debit account 20 "Main production" (23 " Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, etc.) Account credit 05 “Amortization of intangible assets” - depreciation of intangible assets was accrued by accumulating the corresponding amounts on a separate account.

If, for some reason, depreciation on objects has not been accrued, if an error is found in the records, the correction is made in the period when they were detected:

Debit of account 91 “Other income and expenses”, sub-account 2 “Other expenses”

Credit of account 05 "Amortization of intangible assets".

Correction amounts charged to account 91 “Other income and expenses” are included in other expenses of the organization.

4. AUDIT AND INVENTORY OF INTANGIBLE ASSETS

4.1. Audit of accounting for intangible assets

The purpose of the audit of intangible assets is to confirm the compliance of the accounting procedure existing in the organization with the current legislation, as well as the reliability of the reflection of information on intangible assets in the financial statements. To achieve this objective, the auditor must:

• draw up an audit plan for intangible assets;
• evaluate the system internal control the entity being audited;
• develop a program of audit procedures;
• define validation methods.

The audit of intangible assets is based on general plan conducting an audit where it is necessary to pay attention to important or atypical operations for accounting for intangible assets. Planning should facilitate the identification of potential problems and the quality of the audit outcome. The auditor performs this plan through a program that determines the nature, timing and extent of the planned audit procedures and is drawn up taking into account the assessment of the internal control system.

4.1.1. Audit of the internal control system and the state of accounting of intangible assets

To determine the scope of work required to form an opinion on the reliability of the reflection of information on intangible assets, it is necessary to consider the state of internal control of financial statements.

When reviewing the internal control system, the auditor pays attention to the following:

• whether the circle of persons responsible for the safety of intangible assets has been determined;
• how the organization ensures non-disclosure trade secret;
• whether a commission has been established for the acceptance of intangible assets;
• whether an inventory of intangible assets is carried out.

To draw a conclusion about the organization of accounting, the auditor analyzes accounting policy at the time of its disclosure:

• on methods of valuation of intangible assets acquired not for cash;
• on the terms of useful use of intangible assets adopted by the organization (for individual groups);
• on methods of calculating depreciation charges for certain groups of intangible assets;
• on ways of reflecting depreciation charges on intangible assets in accounting records.

The lack of control by the management of the organization over intangible assets, as well as the unsatisfactory organization of their accounting system, increases audit risk.

4.1.2. Stages and procedures for auditing intangible assets

1. Introductory stage. The structure of intangible assets of the organization is analyzed.

To do this, the auditor examines the primary accounting data, as well as accounting registers and confirms the validity of the classification of the object as an intangible asset. Considerable attention should be paid to the analysis of contracts, patents, certificates of registration of ownership and other documents confirming the organization's ownership of intangible assets. In addition, those accounted for as intangible assets must comply with the requirements of clause 3 of the Accounting Regulation “Accounting for Intangible Assets” (PBU 14/2007). At this stage, it is clarified whether assets that are not intangible are taken into account in the account 04 "Intangible assets".

During the audit, the organization of synthetic and analytical

accounting of intangible assets, availability of information on accounting units, correspondence of open sub-accounts account 04 "Intangible assets", the Chart of Accounts, as well as the working chart of accounts, approved accounting policy organizations.

2. Audit of accounting for the receipt (creation) of an intangible asset. The auditor checks the sources of receipt of intangible assets and establishes the reliability of the reflection economic essence receipt of assets in accounting. To determine the correct reflection of transactions for the receipt of intangible assets, it is necessary to analyze the concluded contracts, primary documents, make sure that the formation of the initial cost of the asset is correct.

The auditor considers the timeliness of registration of intangible assets and the correctness of the methodology of the accounting entries. To do this, the primary documents are verified with the data of the registers on the accounts 04 "Intangible assets" and 08 "Investments in non-current assets".

3. Audit of accounting for depreciation of an intangible asset. The accuracy of the reflection of the residual value of an intangible asset in the reporting of an organization depends on the correctness of the accrued depreciation. At this stage of the audit, the auditor pays attention to:

• to comply with the accounting policy of the organization in terms of depreciation

tions (methods of accrual must comply with the requirements of accounting legislation);

• the correctness of establishing the useful life and determining the depreciation rate;
• reliability of calculation of the sums of depreciation deductions.

4. Audit of disposal of intangible assets. During the audit of the disposal of intangible assets, first of all, the method of their disposal, the existence of a basis for writing off assets, as well as its documentary evidence are considered. In addition, the correctness of the reflection of operations for the disposal of intangibles is checked.

real assets on the accounts of accounting and the reliability is confirmed

determining the financial result of asset disposal.

5. Audit of taxation of transactions related to intangible assets. tax accounting intangible assets may differ from accounting. To identify tax risks, the auditor examines the accounting policy of the organization for the purposes of tax accounting, receives the necessary amount of evidence of compliance with the requirements of the current tax legislation when carrying out transactions with intangible assets. As an additional information base the auditor uses tax registers.

4.1.3. Methods of auditing intangible assets

The most effective audit is facilitated by the integrated use of various audit methods. For example, to confirm the reliability of calculations of depreciation amounts, as well as tax calculations, the recalculation method is used. The method of inspection allows you to identify the correspondence of entries in accounting accounts to primary documents for accounting for intangible assets. In order to verify the implementation of the necessary procedures for accounting for intangible assets, accounting staff use a method such as observation. And with the help of confirmation and analytical procedures, the auditor can verify the actual transactions with intangible assets reflected in the accounting records.

4.1.4. Typical mistakes in accounting of intangible

assets

Practice audits shows that the following errors are most often made in the accounting of intangible assets:

1. Incorrect classification of an object as an intangible asset (for example, intangible assets include accounting software, reference legal systems to which the organization does not have exclusive rights);
2. Incorrect formation of the initial cost of the inventory object of an intangible asset;

3. Incorrect depreciation due to unreasonable

useful life extension;

4. Lack of primary documents for accounting for intangible assets.

Based on the results of the audit in accordance with Rule (standard) No. 2 "Audit Documentation", the auditor, guided by professional opinion, generates working documents that contain:

• data on testing the accounting and internal control system;
• information about documenting and on the organization of accounting and tax accounting of intangible assets;
• conclusions and recommendations of the auditor.

The auditor reflects the identified comments in written information, where he quantitatively and qualitatively evaluates the impact of the detected errors on the distortion of the financial statements. After that, the auditor expresses his opinion on the reliability of the statements in terms of the information on intangible assets covered in it. As a rule, intangible assets make up an insignificant part of the financial statements. However, organizations are increasingly faced with the need to use economic activity objects of intellectual property, register trademarks, develop programs, etc. Therefore, the role of intangible assets increases significantly.

The audit allows not only to identify shortcomings in the accounting of intangible assets in the audited period, but also to obtain practical advice to eliminate these comments and prevent their occurrence in the future.

4.2. Inventory of intangible assets

When inventorying intangible assets, it is necessary to check:

• availability of documents confirming the rights of the organization to use intangible assets;
• correctness and timeliness of reflection of intangible assets in the balance sheet.

If there are no such documents, the object does not apply to intangible assets.

The foregoing does not apply to intangible assets acquired (manufactured) by the organization before January 1, 2001. Assets that were acquired before 2001 and included in intangible assets and to which the organization did not have exclusive rights should be accounted for according to the previous rules - as part of intangible assets. During the inventory, it is necessary to check that such objects are not excluded from the composition of intangible assets.

When inventorying intangible assets, it is compiled inventory list according to the form No. INV-1a.

In the course of the inventory, it is necessary to check contracts for the receipt of "foreign" objects of intellectual activity for non-exclusive use and find out whether the period for which non-exclusive rights to these objects were transferred has expired. If the term has expired, "foreign" objects must be written off off-balance sheet.

As well as according to the results of the inventory of fixed assets, according to the results of the inventory of intangible assets, collation statement according to the form No. INV-18.

4.3. The procedure for accounting for business transactions

Exclusive rights to intellectual property objects are confirmed by titles of protection (patents, certificates, etc.) issued by the Russian Agency for Patents and Trademarks (Rospatent). Owning these rights, the right holder has unlimited opportunities to dispose of them: use them in their activities, transfer exclusive

rights to the new owner, transfer non-exclusive rights to use

objects of intangible assets to other legal or individuals.

The transfer of exclusive rights to an object of intellectual property to a new owner is formalized by an assignment agreement, according to which the party accepting exclusive rights becomes the copyright holder.

Income received from the assignment of exclusive rights to objects of intangible assets is recognized operating income, the profit received is reflected in the Debit of account 91 “Other income and expenses” and the Credit of account 99 “Profit and loss”.

When transferring the right to use objects of intangible assets to other legal entities or individuals, non-exclusive rights are transferred; exclusive rights remain with the owner of intangible assets. The transfer of these rights is formalized by a license agreement, according to which one party (the licensor) allows the other party (the licensee) to use the object of intangible assets on the conditions specified in the agreement.

When transferring the right to use objects of intangible assets, they remain on the balance sheet of the owner. The transfer of rights to objects is reflected in entries in the relevant sub-accounts or analytical accounts in account 04.

For the granted right to use intangible assets, the licensee either pays the licensor a one-time remuneration (“lump payment”), or makes periodic payments (“royalties”) throughout the entire period of use of the relevant object. Royalties are used for settlements with the licensor in 80 - 90% of the cases of concluding license agreements.

The procedure for accounting for income from the licensor depends on the areas of its activity. If the licensor has the provision of rights to use objects of intangible assets as the main activity, then the accrual of a one-time fee or periodic payments is made out in an accounting entry:

Debit of account 76 "Settlements with various debtors and creditors" Credit of account 90 "Sales", subaccount 1 "Revenue".

In the case when the provision of these rights is not the subject of action

licensor’s performance, accrued fees or recurring payments

reflect the Debit of account 76 “Settlements with various debtors and creditors” and the Credit of account 91 “Other income and expenses”.

The licensee's intangible assets received for use are accounted for off the balance sheet in the assessment specified in the license agreement.

The accrual of a one-time fee for the granted right to use objects of intangible assets is reflected in the Debit of account 97 “Deferred expenses” and Credit of account 76 “Settlements with various debtors and creditors”. During the term of the license agreement, expenses are debited from account 97 evenly to the accounts for accounting for production costs. Periodic payments under the license agreement are monthly debited to the accounts of production costs from the Credit of account 76.

5. FEATURES OF REPUTATION ACCOUNTING

The business reputation of an organization is the difference between the purchase price of an organization (as an acquired property complex as a whole) and the cost of balance sheet all its assets and liabilities according to the organization's balance sheet as of the date of its purchase (acquisition).

At the same time, a positive reputation, for which the term “good will” is often used, should be considered by the organization as a premium on the price paid by the buyer in anticipation of future economic benefits, and accounted for as a separate inventory item.

It is sometimes believed that the business reputation of an organization is due to profitable business contacts, favorable relationships between its employees and a high reputation among customers, which, in turn, is determined by the favorable location of the organization, monopoly privileges, highly qualified administration and other factors.

The negative business reputation of the organization, as opposed to goodwill, it is called “bad will” - “badwill”, should be considered as a discount on the price provided to the buyer due to the lack of factors of having stable buyers, reputation for quality, marketing and sales skills, business connections, management experience , skill level of personnel, etc.

In accounting, the value of the business reputation of an organization is reflected in the following entry:

Debit of account 04 "Intangible assets" Credit of account 76 "Settlements with various debtors and creditors".

When an organization is acquired at an auction or by tender, goodwill is defined as the difference between the purchase price paid by the buyer and the estimated (initial) value of the sold organization.

If the purchase price exceeds the estimated (initial) value, the property is accounted for at the estimated (initial) cost in the debit of the relevant accounts of their accounting from the credit of cash in the amount of expenses for

ransom. The excess amount is reflected as intangible assets on the debit

account 04 "Intangible assets", sub-account "Business reputation of the organization".

In the event that the estimated (initial) value exceeds the purchase price, the property is accounted for at the estimated (initial) cost, reflected in the debit of their accounting accounts and the credit of cash accounting accounts (in the amount of redemption costs) and account 98 “Deferred income”, subaccount “ Business reputation of the organization" in the amount of excess of the estimated (initial) cost over the purchase price.

The acquired business reputation of the organization is amortized over 20 years (but not more than the life of the organization). Depreciation deductions for the positive business reputation of the organization are determined on a straight-line basis.

6. USE OF INTANGIBLE ASSETS IN THE OPERATION OF LLC "NADEGDA"

The chain of supermarkets OOO "Nadezhda" ordered the development of the design of its logo "Bag" from a design bureau. The cost of services is 141,600 rubles, including VAT - 21,600 rubles. It was decided to register the logo as a trademark. The services of a patent attorney for the registration of a trademark in Rospatent cost 7,080 rubles, including VAT - 1,080 rubles. Trademark registration fees amounted to 49,500 rubles.

In December 2008, the trademark was put into operation.

The accountant of Nadezhda LLC made the following entries:

Debit 08 "Investments in non-current assets" subaccount 5 "Acquisition of intangible assets" Credit 60 "Settlements with suppliers and contractors":

126000 rub. ((141600 - 21600) + (7080 - 1080)) - reflects the cost of services of a design bureau and a patent attorney;

Debit 19 “VAT on acquired assets”, subaccount 2 “VAT on acquired intangible assets” Credit 60 “Settlements with suppliers and contractors”:

22680 rub. (21600 + 1080) - input VAT on the services of a design bureau and a patent attorney is taken into account;

Debit 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets” Credit 76 “Settlements with various debtors and creditors”:

49500 rub. - fees for trademark registration are taken into account;

Debit 60 "Settlements with suppliers and contractors" Credit 51 "Settlement accounts":

148680 rub. (141600 + 7080) - paid services for the development and registration of a trademark;

Debit 76 "Settlements with various debtors and creditors" Credit 51 "Settlement accounts":

49500 rub. - fees paid to Rospatent;

Debit 04 "Intangible assets" Credit 08 "Investments in non-current assets", subaccount 5

"Acquisition of intangible assets":

175500 rub. (126000 + 49500) - the registered trademark is included in intangible assets.

VAT paid for services for the manufacture and registration of a trademark can be deducted by a store after registration of an intangible asset:

Debit 68 “Calculations on taxes and fees”, Credit 19 “VAT on acquired valuables”, subaccount 2 “VAT on acquired intangible assets”:

22680 rub. - sum input VAT accepted for withdrawal.

The useful life of the trademark is 4 years.

N \u003d 1/48 * 100% \u003d 2.08% - the depreciation rate is calculated in a linear way.

175500*0.0208=3650.4 rub. - the amount of depreciation deductions for the month.

3650.4 * 12 \u003d 43804.8 rubles. - the amount of depreciation for the first year of use of the trademark.

The accountant made the following entry:

Debit of account 25 “General production expenses” Credit of account 05 “Depreciation of intangible assets”

3650.4 rubles - Monthly depreciation.

The residual value at the end of the first year was: 175,500 - 43,804.8 = 131,695.2 rubles.

Nadezhda LLC entered into a two-year license agreement in January 2010 for the use of its trademark by another store. Under this agreement, Nadezhda LLC receives 210,040 rubles. (including VAT - 32,040 rubles) in equal monthly payments for two years.

The residual value of the trademark at the beginning of 2010 is 131,695.2 rubles. The monthly depreciation of the trademark is 3650.4 rubles.

An entity determines income and expenses on an accrual basis.

Residual value at the end of the second year \u003d 131695.2 - 43804.8 \u003d 87890.4 rubles.

Residual value at the end of the third year = 87890.4-43804.8 = 44085.6 rubles.

The following entries were made in the accounting records of the licensor:

in January 2010:

Debit 04 "Intangible assets", subaccount "Trademark granted for use" Credit 04 subaccount "Trademark":

RUB 131,695.2 - the trade mark has been transferred.

Debit 51 "Settlement accounts" Credit 62 "Settlements with buyers and customers":

RUB 8751.67 (210,040 rubles/24 months) - royalties received from the licensee for the use of the right to a trademark;

RUB 8751.67 - cash received is reflected in other income;

1335 rub. (8751.67 rubles * 18% / 118%) - VAT is charged on royalties;

Debit 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit 05 “Amortization of intangible assets”:

3650.4 rubles - depreciation was accrued on a trademark transferred under a license agreement.

After two years of granting a non-exclusive right to use the trademark to another store, Nadezhda LLC decided to sell it the exclusive right to it. The initial cost of the right to a trademark was 175,500 rubles. Depreciation was calculated using account 05. The amount of accrued depreciation in total amounted to:

(175500 rubles - 131695.2 rubles) + 3650.4 rubles*24 months = 131414.4 rubles.

43804.8 rubles * 3 years = 131414.4 rubles

44085.6 rubles - the initial cost at the beginning of the fourth year.

Under the contract, the buyer paid 85904 rubles for the exclusive right to the trademark. (including VAT - 13104 rubles).

In the accounting of Nadezhda LLC, the following entries were made:

Debit 04 "Intangible assets", subaccount "Disposal of intangible assets" Credit 04 "Intangible assets", subaccount "Trademark":

175500 rub. - written off the initial cost of the exclusive right to a trademark;

Debit 05 "Amortization of intangible assets" Credit 04 "Intangible assets", sub-account "Disposal of intangible assets":

131414.4 rubles - written off the amount of accrued depreciation;

Debit 62 “Settlements with buyers and customers” Credit 91 “Other income and expenses”, subaccount 1 “Other income”:

85904 rub. - reflects the proceeds from the sale of the exclusive right to a trademark;

Debit 91 “Other income and expenses” Credit 68 “Calculations on taxes and fees”, sub-account “VAT calculations”:

13104 rub. - VAT was charged on the implementation of the exclusive right to a trademark;

Debit 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit 04 “Intangible assets”, subaccount “Disposal of intangible assets”:

44085.6 rubles (175500 - 131414.4) - the residual value of the exclusive right to the trademark was written off;

Debit 91 “Other income and expenses”, sub-account 9 “Balance of other income and expenses” Credit 99 “Profit and loss”:

RUB 28714.4 (85904 - 13104 - 44085.6) - reflected the profit from the operation.

CONCLUSION

In my work "Accounting for intangible assets" was considered enough new topic for our modern economic life. Now, with the development market economy, of great importance information in our lives, acquired intangible assets of organizations. Trademark, business reputation of the company can sometimes cost much more than the property of the company. Many firms currently operate not in material form, but in the information sphere, the field of scientific and technical developments. For them, intangible assets play a major role in organizing the conduct of business.

On the basis of the current legislation, I considered various ways of accepting and disposing of intangible assets for accounting, documents with the help of which synthetic and analytical accounting of the movement of intangible assets is carried out, various methods of calculating depreciation on intangible assets were considered.

Using the example of the operation of the Nadezhda LLC supermarket chain, the registration and evaluation of the store’s trademark were considered, a method was chosen and depreciation was charged according to this species intangible assets, shows the granting of the right to use a trademark under a license agreement, as well as the disposal of an intangible asset in connection with its sale.

As a result of the work done, the following conclusions can be drawn: - for accounting for intangible assets, due to their diversity in composition and purpose, their classification is important, on the basis of which reports are compiled on the presence and movement of intangible assets, hence, accounting for this type of funds is organized in the accounting department according to their types, regardless of the organizational and legal form of ownership of the enterprise; - a feature of accounting for intangible assets, in particular disposal, is the determination of the financial result of this operation with its subsequent attribution either to profit or loss.

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