How to write off intangible assets postings. Accounting for intangible assets (postings). Write-off of intangible assets: postings

Intangible assets, what belongs to them, how are intangible assets accounted for in accounting? How do intangible assets enter and leave?

Receipt of intangible assets to the enterprise

Non-current assets owned by the enterprise are divided into fixed assets and facilities intangible assets.

The main difference between intangible assets and fixed assets is that the former do not have a physical form and are created as a result of intellectual activity. An intangible asset (IMA) is the exclusive right to the result of intellectual activity.

An example of an intangible asset is the exclusive right to:

Computer programs, databases
Inventions, models
Topology of integrated circuits
Breeding achievements
Know-how
Trademarks
Brand names
Commercial designations
Business reputation of the organization

Intangible material is not the result of intellectual activity itself, but the exclusive right to it.

To be called an intangible asset, an object must simultaneously satisfy the 4 conditions below:

Planned for use over a long period (over a year)
Used for economic benefit
Purchased for use and not for resale
You can reliably determine its value.

Receipt of intangible assets to the enterprise:

First of all, we note that you need to accept the object on the basis of an acceptance certificate, after which you need to create an accounting card for it in the form of NMA-1 (similar actions are carried out when receiving fixed assets).

Documents that confirm the fact of acquisition of intangible assets may include documents such as patents, an agreement on the alienation of an exclusive right, certificates, a license agreement, etc.

An enterprise can buy an intangible asset (purchase for a fee), create it on its own or with the help of third party organizations, receive as a contribution to authorized capital from the founders, and also receive it as a gift (free of charge).

Let us dwell in more detail on each of these 4 methods of receiving an intangible asset, and consider what entries need to be made in accounting in this case.

Acquisition of intangible assets for a fee (purchase)

To account for intangible assets, accounting account 04 is used. Received intangible assets are recorded in the debit of this account at their original cost. Acceptance for accounting on account 04 is carried out through auxiliary account 08, the debit of which collects all costs for the acquisition of an object: the direct cost of the exclusive right to this object and the costs of its use in the future, payment of various duties, taxes, customs duties, consulting and information services, third party services.

As for VAT on all these costs, it should be noted that not all intangible assets are subject to this tax.

VAT does not need to be allocated for the following intangible assets - the exclusive right to programs and databases, inventions, models, know-how, integrated circuits.

For other assets, it is necessary to separate out the amount of VAT from the sum of all costs that form the initial cost and send it for deduction.

Postings when purchasing intangible assets:

On account 08 we open an additional sub-account 5 “Purchase of intangible assets”. Using the debit of this account, we will collect all expenses, after which we will send them in one transaction to the debit of account 04, thus we will form the initial cost of the intangible asset.

Postings:

Creation of intangible assets

You can create an intangible asset yourself, with the help of employees of your own enterprise, or you can place an order with a third-party organization that specializes in this.

No matter how the intangible asset is created, it is also necessary to collect all the costs associated with its creation in the debit of account 08, and then transfer them to the debit of account 04.

If the process of creating intangible assets occurs using your own resources, then the salaries of employees involved in this process may be expenses. insurance premiums, accrued and paid from this salary. Expenses also include depreciation on equipment used in research and other activities.

If third-party organizations are involved, then the cost is payment for their services.

After expenses are collected under debit 08, a posting is made to accept the object for accounting D04 K08.

Entering intangible assets into the Criminal Code

If an intangible asset is contributed to the authorized capital in the form of a contribution from the founder, then we attract an account for accounting settlements with the founders and make the following entries:

D08 K75 – the initial cost of intangible assets is reflected

D04 K08 – the asset is accepted for accounting

Free receipt of intangible assets

When receiving an intangible asset under a gift agreement, it must be assessed at the average market value as of the current date in order to know at what value to accept it and from what to charge depreciation in the future.

Third-party assessment organizations may be involved in the assessment.

To account for gratuitously received intangible assets, you need to use accounts 98 “Gratuitous receipts.”

Postings for accounting for intangible assets received under a gift agreement:

D08 K98 – reflects the market value of the asset obtained after valuation.

D04 K08 – the object is accepted for accounting.

In the future, when calculating depreciation, it is necessary to write off the amount of depreciation deductions also from account 98 by posting D98 K91/1.

Disposal of intangible assets

The disposal of intangible assets, just like their receipt, must be correctly documented, and the correct entries must be reflected in the accounting department.

Intangible assets are retired in the following cases:

If there is a moral or physical deterioration asset, due to which it becomes unsuitable for further use
When transferring intangible assets to another company for a fee, that is, sale
When transferring an asset free of charge to another enterprise, that is, donation
Contribution to the authorized capital of another enterprise

In fact, intangible assets can leave the enterprise in the same cases as fixed assets.

Disposal of intangible assets upon write-off

If an intangible asset is damaged, its life has expired beneficial use, the intangible material has lost its functions and properties and is not suitable for further use for its intended purpose, then it must be deregistered.

A special commission evaluates the condition of the asset and makes a decision on the need to write off the asset. At the same time, an order is drawn up, which indicates which intangible asset is subject to write-off and for what reason. The write-off process itself occurs on the basis of the write-off act. When an object is deregistered, a note about this is made on the intangible asset registration card NMA-1.

When disposing of intangible assets, the residual value must be written off as an expense for the enterprise. The residual value is determined as the difference between original cost and depreciation accrued at the write-off date.

If a separate account 05 was used to calculate depreciation of intangible assets, then the accrued depreciation is written off by posting D05 K04. After which the residual value identified on account 04 is written off as other expenses using posting D91/2 K04.

If a separate account was not opened for depreciation, but depreciation deductions were written off directly from the credit of account 04, then you simply need to determine the residual value of the asset and write it off as expenses of the enterprise.

After this you can determine financial results from write-off (loss).

Postings when writing off intangible assets:

Transfer of an intangible asset for a fee

The sale of intangible assets is also processed through 91 accounts (unless, of course, the sale of intangible assets is normal look activities of the enterprise). The debit of account 91 collects all costs associated with sales, and the credit collects proceeds from sales.

When transferring the exclusive right to an asset to another legal or to an individual you need to similarly write off the residual value of the asset in the debit of account 91. Postings are made similar to write-offs for wear and tear.

A number of intangible assets are exempt from VAT: the exclusive right to programs, databases, inventions, designs and models, to the topology of integrated circuits and know-how.

If the asset does not belong to the list of objects exempt from value added tax, then selling price(revenue) must include the amount of VAT. The selling organization must pay this VAT to the budget. The entry for calculating VAT payable on the sold intangible asset has the form: D91.2 K68.VAT. Proceeds from the sale are reflected by posting D62 K91.1.

Based on the results of the sale, a financial result is displayed, which is reflected in account 99 (loss on debit or profit on credit).

Postings when selling intangible assets:

Debit	Credit	Operation
05	04	Accrued depreciation on intangible assets written off
91.2	04	The residual value of intangible assets is written off
91.2	68.VAT	VAT payable has been allocated
62	91.1	The sale price of intangible assets is reflected
51	61	Payment received from buyer
91.9	99	Financial result from sale (profit)
99	91.9	Financial result from sale (loss)

Free transfer of an intangible asset to another person

When donating, the object is transferred at its residual value, which is formed under the loan account 04.

A gratuitous transfer is equivalent to a sale, so to complete this procedure you also need to use account 91 and do not forget to charge VAT on market value this intangible asset.

The debit of the account collects all expenses for the gratuitous transfer of an asset: residual value, VAT, other expenses. The sum of all these expenses will be the loss from the gift, which is reflected by posting D99 K91.9.

Postings when donating intangible assets

Entering an intangible asset into the capital of another organization

Here the accounting is reflected somewhat differently. IN in this case the introduction of intangible assets into the authorized capital is considered financial investment in order to receive profit in the form of dividends. Therefore, here you need to use account 58. The posting reflecting the debt of the enterprise for the contribution to the capital company has the form D58 K76.

The asset is transferred at its residual value. From the credit account 04, the residual value of intangible assets is written off to the debit account 76. The wiring looks like D76 K04.

Postings when entering intangible assets into the capital of another enterprise:

Features of calculating amortization of intangible assets

In the process of using an intangible asset, its original cost is gradually written off using depreciation charges. From the 1st day of the month following the month of receipt, it is necessary to calculate depreciation and write off its amount as expenses. The cost of intangible assets is written off using depreciation charges throughout the entire useful life of the asset.

Useful life of an intangible asset

Establishes at the time of its acceptance for accounting.

This period for an intangible asset can be either the period specified in the document for the exclusive right to an intangible asset, or the period during which it is planned to use this asset in order to obtain economic benefits.

In the first case, the useful life is the period for which the enterprise is given the right to use this asset; this period is prescribed in the documents on the basis of which the exclusive right was obtained (patent, certificate, etc.). For example, if an exclusive right to use is obtained computer program for 3 years, then this period is taken as the useful life of intangible assets (36 months).

In the second case, the organization itself determines the period based on the planned period of obtaining economic benefits from this intangible asset. The only point is that this period cannot be less than 1 year.

The chosen useful life should be reflected in accounting policy organizations.

Postings for depreciation

The Chart of Accounts contains account 05 “Depreciation of intangible assets”, which can be used to calculate depreciation. The calculated amount of depreciation is written off monthly by posting D20 (44) K05.

It must be said that it is not at all necessary to use accounting account 05 for the purpose of writing off depreciation. You can do without it by writing off monthly depreciation directly from the credit of account 04 on which the asset is listed. In this case, the depreciation entry has the form D20 (44) K04.

Methods for calculating amortization of intangible assets

To calculate depreciation charges, you can use one of three available methods:

Linear
Reducing balance method
Method of writing off cost in proportion to production volume

By the way, to calculate depreciation of fixed assets, 4 methods are used; to the above, the write-off method is added by the sum of the numbers of years of the useful life.

As for the three methods for calculating depreciation for intangible assets, these methods were discussed in detail when studying fixed assets. The calculation principle for intangible assets does not change. Below we will briefly discuss each of them.

Linear method

It is characterized by uniform write-off of the value of intangible assets, which is very convenient for the organization. This method is the most popular and most often used by organizations.

With the straight-line method, the same amount of depreciation is written off every month, which is calculated using the formula:

Am. = initial cost of intangible assets * depreciation rate / 100%,

Where the initial cost of intangible assets is the cost at which the asset is accepted for accounting in the debit of account 04, and the depreciation rate is calculated as 100% divided by the useful life.

Calculation example according to linear method:

NMA has the first article. 100 thousand rubles, useful life 4 years. Straight-line depreciation is calculated as follows:

Norm = 100% / 4 = 25%

Am. per year = 100,000 * 25% / 100% = 25,000.

Am. per month = 25,000 / 12 = 2083.33.

Reducing balance method

This method is also called accelerated. It is characterized by a decrease in the amount of depreciation charges with each year of operation. This is ensured by using an acceleration coefficient that the organization sets independently.

With this method of calculating the depreciation of intangible assets, in the first years the largest value of the asset is written off, which allows for a faster return of funds invested in the intangible asset.

If the organization’s non-current funds are quickly updated, then this method is convenient for the organization. But, accordingly, depreciation costs in the first years are maximum, which increases the cost of products and goods. That is, the method has its pros and cons.

Depreciation is calculated using the reducing balance method using the following formula:

Am. = residual value * depreciation rate / 100%.

Norm = 100% * acceleration factor / useful life.

Method of writing off the cost of intangible assets in proportion to the volume of production

The formula for calculation is:

Am. = initial cost of intangible assets * actual volume of production per month / planned volume for the entire useful life.

This method can be used if the planned volume of production (or other indicator of the volume of work) as a result of using this intangible material is known.

When choosing a method for calculating depreciation, you must rely on it economic feasibility in each specific case. The organization consolidates its choice in its accounting policies.

Based on materials from: buhs0.ru

The abbreviation intangible assets stands for intangible assets. If their performance drops out or does not provide benefits, they must be written off. financial accounting organizations. The write-off of intangible assets is carried out by the accounting department.

What is NMA?

Non-monetary assets are highly valued, but have no real expression.

Patent for invention (selection/models/industrial designs);
Unique copyright (computer program/database);
Unique right to a brand.

Thus, there are several types of intangible assets:

Intellectual possession;
Costs for “later”;
Reputation of the organization.

Here's what applies to patented items:

The latest invention, useful at an industrial level;
A sample of industry with unique external and internal characteristics;
Effective models;
Literature, poetry;
Trade name.

Program for electronic computers – general information and a list of commands that ensure the operation of electronic computers and other devices;
A database is an informative collection of data for its discovery and processing.

Intangible asset 1110 of account 4 correlates with the following debit accounts:

Capital (80)
Settlement (with founders, with various debtors/creditors) (51, 75, 76);
Foreign exchange (52);
Special (55);
Additional capital (83);
Unclassified profit ( uncovered loss) (88).

Loan ratio:

Long-term material contributions (58);
Additional capital (83).

Reasons for write-off

Intangible assets are eliminated for the following reasons:

The organization can no longer influence the result of intellectual work/organizational means;
Transfer of a unique right to other persons without agreement;
Stopping operation due to obsolescence;
Transfer under a gift agreement;
In other cases.

It doesn’t matter how the intangible assets are transferred, they still need to be reflected in the active-passive account, which is reflected in line No. 48 “Sale of other assets.” The report indicates all costs:

Primary cost.
Costs incurred due to the purchase.
Revenue amount.

The matched profit or loss is transferred to line 2300.

Debit. Data is entered in this line if income exceeds expenses.
Credit. Indicators are transferred to the line if losses exceed profits.

If the acquisition of intangible assets was received through a gift, the results of the write-off for the transaction are recorded in the 1350 debit account “Additional capital”. If they have found a non-productive purpose, they are reflected in the debit of line 1370 “Retained earnings”.

The balance of asset value may be lower than the contractual value of other enterprises as a result of the transfer of intangible assets in the form of an investment. Then the final total indicators must be reflected in the profit of the coming time. Transactions related to changes in the number of intangible assets are subject to VAT.

How is the write-off done?

To write off non-monetary assets, you need to collect documents, this is stated in Law No. 402-FZ of 12/06/11. Well, the director chooses the form independently, indicating all the required details. List of required documents:

Act and order for write-off of intangible assets. The document must be signed by the director. You must also indicate the reason for the write-off. And if a special commission is created, then the signature of all members is required.
Intangible asset registration card. Based on the act, in special card data on the write-off results is entered. Depreciation does not accrue funds from the month that occurs after the disposal date.

The write-off result is created by the company’s financier on the account. 91 (clause 35 of the appendix), including other expenses/income. Intangible assets postings look like this:

Disposal through received depreciation – D 05 K 04.
When using the account. 05, the disposal of value occurs through other expenses - D 91.2 K 05.
Without using an account. 05, the disposal of value occurs due to other expenses - D 91.2 K 04.
When costs are justified by the disposal of an object, the following applies - D 91.2 K 60, 76, 10, 69 and so on.

Depreciation of intangible assets is correlated by debit with other assets (48), as well as by credit:

Capital;
Fundamental production;
Complementary production;
Production expenses;
Household expenses;
Maintenance engine of economy/production;
Expenses of the coming time.

Depreciation

Depreciation is the lost value over its entire useful life. The data is reflected through a balanced transfer of the initial price of intangible assets to the cost of goods created. Regulation PBU 14/2007 reflects the rules for creating depreciation of intangible assets.

Cases are often practiced when organizations exchange non-monetary values by agreement. If one of the parties repays the obligation in this way, then the value of the intangible asset is determined from its primary value. If the value cannot be determined for some reason, then it is assigned in accordance with the market situation, or more precisely, by determining the value of a similar non-monetary asset.

There are several ways intangible assets can appear:

Investment in authorized capital.
Through donation.
Purchase.
Independent development.

If you sell intangible assets into authorized capital, its value is determined by the co-founders. If they were received as a result of a donation, then they are defined as profit of a subsequent time. Their value is determined by the market situation.

Intangible assets are included in accounting; they are valued at the initial price and costs received in the process of completing the transaction.

The organization has the right to develop non-monetary assets on its own. If there are documents confirming the uniqueness of intangible assets, it means that the company founded them independently.

Funds are written off in the line “Amortization of intangible assets”, as well as in line 1110 “Intangible assets”. Two lines are combined to fully reflect information about funds that are called intangible.

Line 1110 is for the following:

Data on the dynamics of intangible assets;
Analysis of types and various objects.

If an organization has several types of intangible assets, they should be divided into subgroups:

Intellectual property;
Rights to use resources;
Other objects.

Chapter analytical accounting intangible assets must be reflected strictly in accordance with the rules of section 4, which talks about the composition of intangible assets at the end of the year, in type No. 5 on the attachment to the organization’s balance sheet for the category of intangible assets.

Clause 1.3 o methodological guidelines states that it is necessary to report on all property of an enterprise; this group includes intangible assets. Accounting for the receipt and disposal of intangible assets must be carried out according to the rules. When conducting an inventory of intangible assets, an organization can pursue several goals:

Detection of intangible materials;
Identification of the coincidence of the amount of intangible assets with the amount indicated in the accounting records;
Assessment of full compliance with the real situation in accounting.

Law Russian Federation on accounting rules states that mandatory The following changes should be reflected when accounting for intangible assets:

If the property is purchased/sold/rented;
Before drawing up the annual financial report(not counting property inventoried no earlier than October 1 of the reporting year);
As a result of an emergency (natural disasters, fire);
In case of closure of an organization/reorganization, before it occurs;
Other cases provided by law RF.

During this inventory of property, the following materials are subject to inspection:

Documents on the organization’s right to possess intangible assets;
Intangible assets in the report (correctly and timely reflected indicators).

It turns out that their qualifications are important for NMAs. After all, it indicates how it is necessary to draw up a report on the dynamics of non-monetary values. Accounting for the disposal of intangible assets occurs despite the legal or organizational form of the enterprise for the corresponding types. The interesting thing about accounting for intangible assets is that disposal determines the result of profit or loss. We recommend that you prepare these reports on time.

When an intangible asset is subject to write-off

For example, the commission may come to the conclusion that the created website, which was listed on the balance sheet as intangible assets, will not bring further economic benefits from its use (a special case is the closure of an online store). On this basis, intangible assets in the form of a website can be written off from the balance sheet.

Documenting

Initially, the head of the enterprise must issue an order to create a commission that makes a decision on the write-off of non-current assets, including intangible assets (Fig. 1):

Rice. 1. Sample order on the creation of a commission for writing off intangible assets

The created commission carries out the following actions:

Conducts an inspection of the intangible asset and studies documentation on the intangible asset subject to write-off;

Establishes the reasons on the basis of which a decision is made that intangible assets will not bring further economic benefits from its use;

Identifies the persons (if the situation requires it) through whose fault the intangible assets were prematurely decommissioned from service, makes proposals regarding their responsibility;

Determines the possibility of selling (transferring) an intangible asset to other enterprises;

Draws up and signs acts for writing off intangible assets.

Please note: 100% depreciation in itself is not a basis for liquidation of an intangible asset. This is confirmed by official bodies (see. MFU letter dated July 21, 2004 No. 31-17310-01-29/13178).

Based on the results of the inspection of the intangible asset subject to write-off, the commission draws up protocol(Fig. 2), which indicates all necessary information regarding the write-off operation.

Rice. 2. Sample minutes of a meeting of a permanent commission on decommissioning an intangible asset

Based on this protocol, the head of the enterprise issues order to decommission an intangible asset(Fig. 3).

Rice. 3. Sample order for decommissioning of an intangible asset

The commission formalizes the write-off of an intangible asset with an Act of disposal (liquidation) of an object of intellectual property rights as part of intangible assets (standard form No. NA-3), which is drawn up in two copies ( clause 1.7 Recommendation method No. 1327). Such an act is drawn up for the disposal of each individual asset.

Note: residual value, which is given in gr. 13 “Zalishkova vartіst, UAH.” Standard form act No. NA-3 is determined according to accounting data on the last day of the month of disposal of such an object as the difference between the original cost and the amount of accrued depreciation for the period of useful use ( clause 3.2 of Order No. 732).

That is, the company must charge depreciation for last month use of an intangible asset and only then determine the residual value of such an object. This order corresponds clause 30 P(S)BU 8, according to which depreciation is stopped starting from the month, next for the month of disposal of intangible assets.

Nuance: in line “The legal minds of the elimination (liquidation) of the object of law of intellectual power from the state circulation” Standard form act No. NA-3 indicates the reasons for the disposal of intangible assets, which may be, in particular, the following:

1) expiration date:

Property rights of intellectual property,

Agreements for use property rights intellectual property,

Storing information regarding objects of intellectual property rights as a trade secret,

License agreement;

2) early termination of the license agreement, etc.

Here is a sample of the execution of an act, form No. NA-3 (Fig. 4 on p. 16).

After the Write-off Certificate is approved by the head of the enterprise or another authorized person:

The first copy of the act is transferred to the accounting department;

The second is left with the person responsible for storing the intangible assets.

Liquidation of intangible assets in tax accounting

Income tax . The procedure for recording the liquidation of intangible assets in tax accounting depends on whether the person makes adjustments to the accounting financial results before tax for differences that arise in accordance with the provisions section III NKU (clause 134.1.1 NKU).

Taxpayers, who do not adjust financial results, taxable profit is determined from January 1, 2015 exclusively based on accounting data. Let us recall that these include persons whose annual income from any activity (less indirect taxes), determined according to accounting rules, for the last annual reporting (tax) period does not exceed 20 million UAH.

Faces, making adjustments to financial results(with an annual income of over 20 million UAH), the accounting financial result is adjusted for the following differences:

. increase for the amount of the residual value of an individual intangible asset, determined in accordance with NP(S)BU (clause 138.1 NKU);

. reduce for the amount of the residual value of an individual intangible asset, determined taking into account the provisions Art. 138 NKU (clause 138.2 NKU).

The “tax” residual value will differ from the “accounting” value due to the following factors:

Differences in depreciation timing and methods;

Discrepancies between the “tax” residual value determined as of 01/01/15 and the “accounting” value.

VAT . According to para. « d" p.p. 14.1.191 NKU liquidation by the taxpayer at will non-current assets, which are in the possession of such a payer, is considered a delivery. However, in a special norm clause 189.9 NKU, which regulates the procedure for taxation of these transactions, only talks about the liquidation of fixed production or non-production assets. That is, a separate procedure for calculating tax liabilities for the liquidation operation of intangible assets in NKU not specified.

Meanwhile, tax authorities order to accrue tax obligations in this case, based on para. “g” clause 198.5 NKU due to the fact that intangible assets are not used in economic activity(cm. clarification in category 101.05 ZIR SFSU). The tax base with this approach is determined according to clause 189.1 NKU based on the balance sheet (residual) value that formed as of the beginning of the reporting (tax) period during which such operations are carried out (liquidation of intangible assets). At the same time, the mandatory accrual of tax liabilities does not depend on whether documents for writing off intangible assets were drawn up or not.

But! It should be noted that tax obligations according to the norms clause 198.5 NKU are accrued only if the non-current assets (including intangible assets) were previously reflected tax credit. This was confirmed by the State Fiscal Service in a letter dated 08/07/15 No. 29163/7/99-99-19-03-02-17 (cf. 025069200). And many intangible assets, in particular Internet sites, are supplied without VAT ( clause 26 subsection Section 2 XX NKU). In such cases, tax liabilities do not need to be accrued upon liquidation.

Accounting

As we noted above, before liquidating an existing intangible asset, it is necessary to calculate depreciation for the current month, and then determine the residual value of such an object in order to write it off as expenses ( clause 30 P(S)BU 8).

When liquidating an intangible asset, its residual value is included in other expenses and reflected on Dt subaccount 976 “Write-off of non-current assets” (clause 35 P(S)BU 8, clause 29 P(S)BU 16 “Expenses”). Subaccount 976 can also be used to reflect expenses associated with the accrual of tax liabilities for VAT on operations to liquidate intangible assets.

If the enterprise revalued intangible assets and by subaccount 412 “Additional valuation (depreciation) of intangible assets” there is a credit balance that can be identified (linked to the intangible asset being written off), then an entry is made for the amount of such balance when written off ( clause 24 P(S)BU 8, clause 3.6 Method recommendations No. 1327): Dt 412 - Kt 441 "Retained profit".

Example.The company is liquidating a website, the initial cost of which is UAH 3,000, the amount of accrued depreciation is UAH 1,500, and the liquidation value is UAH 0. The tax credit for the purchase of the website was not reflected (the transaction was not subject to VAT).

Transactions in accounting will be reflected as shown in the table.

Rice. 4. Sample execution of the Certificate for write-off of an intangible asset, standard form No. NA-3

Accounting for operations to liquidate an intangible asset

So, it is not difficult to write off intangible assets, the main thing is to prepare the documents correctly.

An enterprise has the right to write off an intangible asset if it is impossible to obtain further economic benefits from its use.

The procedure for recording the liquidation of intangible assets in tax accounting depends on whether the person makes adjustments to the accounting financial results for the differences provided for in section III NKU.

Tax authorities require that when liquidating intangible assets, tax liabilities for VAT are calculated according to the norms para. “g” clause 198.5 NKU(based on the residual value of the intangible assets at the time of write-off) regardless of whether documents for liquidation were drawn up or not. However, VAT should be charged according to these standards only in a situation where at the time of acquisition of the intangible asset a tax credit for VAT was reflected.

Documents and article abbreviations

Order No. 732 - The procedure for applying standard forms for primary accounting of objects of intellectual property rights as part of intangible assets, approved by order of the IFI dated November 22, 2004 No. 732.

Recommendation method No. 1327 - Guidelines on accounting of intangible assets, approved by order of the IFI dated November 16, 2009 No. 1327.

NMA - intangible assets.

Members of the organization are:

· expiration of a patent, certificate, or other documents confirming the organization’s right to use an intangible asset;

· unsuitability for further use;

Income and expenses from write-off of intangible assets:

§ are subject to reflection in accounting, including reporting period to which they relate;

§ relate to the financial results of the organization.

The instructions for using the Chart of Accounts stipulate that when intangible assets are written off, their value is reduced by the amount of depreciation accrued during operation, if depreciation was taken into account in the account. In accounting, this is reflected by correspondence on the credit of account 04 “Intangible assets” and the debit of account 05 “Amortization of intangible assets”. The residual value of disposed intangible assets is written off from the credit of the account to the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.

When accepting an intangible asset for accounting, the organization establishes its useful life. After this period, the intangible asset must be written off from accounting. The write-off of an intangible asset is carried out on the basis of an act drawn up by a specially created commission, the composition of which is determined by the head of the organization.

Based on the act of writing off an intangible asset, approved by the head of the organization, the object is written off from the register, which is recorded in the Intangible Asset Accounting Card.

Accrual of depreciation on an intangible asset in accordance with PBU 14/2000 stops from the first day of the month following the month of full repayment of the cost of the intangible asset.

Example 1.

The organization owns an intangible asset, the initial cost of which is 18,000 rubles (excluding VAT). The useful life, upon acceptance of the object for accounting, was set at 5 years and expires in December. The amount of depreciation accumulated during the operation of the intangible asset in the account, as of November 30, is 17,700 rubles.

In December, the organization’s accountant must make the following entries:

End of the example.

Example 2.

The organization owns an intangible asset (utility model), the initial cost of which is 18,000 rubles (excluding VAT). The useful life of the asset in accordance with the patent is 5 years and this period expires in December. At the request of the patent holder, the validity period of the patent was extended by 3 years. The conditional valuation of an intangible asset object accepted by the organization is 2000 rubles.

In accordance with accepted accounting policy The organization charges amortization of intangible assets by reducing their original cost.

Paragraph 21 of PBU 14/2000 establishes that if depreciation charges for any intangible assets are reflected in accounting by reducing their original cost, then after full repayment of the initial cost, these objects continue to be reflected in accounting (until the expiration of the patent, certificate, other documents of protection) in a conditional valuation accepted by the organization, with the amount of the valuation attributable to the financial results of the organization.

In this example, upon expiration of the patent term (5 years), the cost of the intangible asset will be fully repaid. But since the organization has decided to extend the validity of the patent, this intangible asset must be reflected in accounting in a conditional valuation adopted by the organization, with the valuation amount included in the financial results.

End of the example.

In the economic activities of organizations, there are often cases when, for various reasons, they become unsuitable for further use in production or for management purposes.

The write-off of intangible assets due to their unsuitability for further use is carried out on the basis of an act drawn up by a specially created commission and approved by the head of the enterprise. The act must indicate the initial cost of the intangible asset being written off, the amount of depreciation accrued during the operation of the object, the reasons why the object is written off from accounting and other data relating to the intangible asset being written off.

The act approved by the manager is transferred to the accounting department of the enterprise, where accounting employees make a note about the disposal of the asset and make the necessary entries in the accounting accounts.

Simultaneously with the write-off of an intangible asset, the amounts of depreciation accrued during operation are written off, if it was taken into account on account 05 “Depreciation of intangible assets”.

Intangible assets according to Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) are depreciable property and are used by taxpayers to generate income.

Since an intangible asset cannot be used by an organization for production purposes, it therefore cannot generate income for the organization. Consequently, such an object is subject to exclusion from depreciable property.

In accordance with the Tax Code of the Russian Federation, the accrual of depreciation on an object of depreciable property ceases from the 1st day of the month following the month when the cost of such an object was completely written off or when this object was removed from the depreciable property of the taxpayer for any reason.

Because an intangible asset item is derecognised before its useful life expires, part of the item's original cost remains under-depreciated. The procedure for accounting for amounts of underaccrued depreciation on intangible assets for profit tax purposes is not directly defined by the Tax Code.

However, the Tax Code of the Russian Federation has established a procedure for accounting for amounts of underaccrued depreciation on fixed assets. According to this procedure, the amount of depreciation of decommissioned fixed assets not accrued in accordance with the established useful life is allowed to be included in non-operating expenses as justified costs not related to production and sales.

It would be logical to take into account the amounts of under-accrued depreciation on intangible assets written off due to unsuitability for further use, in the same order as the amounts of under-accrued depreciation on fixed assets. However, such an unambiguous conclusion cannot be made, because the procedure is provided only for fixed assets, and for intangible assets it is not, therefore, reducing the tax base for income tax on the residual value of an intangible asset is risky.

End of the example.

You can find out more about issues related to accounting and taxation of transactions with intangible assets in the book of JSC “BKR Intercom-Audit” “Intangible assets”.

This principle is regulated by PBU14/2007 (clause 34).

The depreciation accumulated in account 05 is subject to simultaneous write-off (if, of course, this account was used by the enterprise to accumulate reimbursed depreciation).

Disposal and, accordingly, write-off of intangible assets can be carried out by the organization-right holder on the following possible grounds:

the audit established the fact of shortage (absence) of the property;
the object is included in the authorized/share fund of another organization as a contribution;
Intangible assets are made by the copyright holder enterprise as a contribution under a joint activity agreement;
the asset is transferred to another entity under an exchange/donation agreement;
obsolescence of an intangible asset has made it impossible to further use it for its intended purpose;
the rights formalized by the organization in relation to intangible assets are transferred to third parties on the basis of succession or imposed foreclosure;
the asset is transferred to another person due to the alienation of the corresponding right;
the exclusive rights to the object ceased to be valid due to the expiration of the appointed period;
other circumstances, reasons, grounds.

Read also about the sale of intangible assets in this article.

Documents upon wear and tear, expiration of useful life

If the regulated useful life of the intangible asset has expired, its write-off will be accompanied by the execution of the appropriate primary documentation, which is provided for by the requirements of Federal Law-402, current as of December 6, 2011 (Article 9).

The management of the enterprise has the right to independently develop and approve forms (forms) of the relevant papers (acts). These documents must indicate all the necessary details, including the reason (ground) for disposal.

So, if an intangible asset is written off by an enterprise due to expiration deadline for its beneficial use, the following papers must be completed:

Account card NMA-1. It records information about the write-off of an asset from the organization’s balance sheet. If an appropriate entry is made, depreciation of this object ceases to be accrued in the month following the month of write-off.
An order from the management of an organization about the need to write off an object. The document must indicate the basis (reason) for such an action.
Certificate of write-off of intangible assets. Based on this document, an entry is made in the accounting card of the asset being written off. Like the above-mentioned order, this paper is signed by the manager and contains information about the reason why the intangible asset is written off.

If the procedure was carried out by a special commission, the composition of which is approved in advance by the head of the enterprise, this act must be signed by all its participants.

Sample order

An order to write off an intangible asset is drawn up by the head of the legal owner organization and contains the following details:

Name of the order, its registration number, date of preparation.
Subjects - employees of the organization - are responsible for the implementation of this order. Each subject participating in the procedure is assigned specific tasks with deadlines for completion.
The name of the intangible asset, its short description, inventory number.
The reason why the object needs to be written off.
Documentary basis (if available). Alternatively, a decision (conclusion) of a special commission.
The order is signed directly by the head of the organization, as well as by all responsible entities confirming familiarization with this act.

Download a sample order for writing off intangible assets – word.

Example of an act

You can write off an intangible asset and enter the necessary information into its registration card in an organization on the basis of a corresponding act containing the following information:

Name of the act, its registration number, date of preparation.
The name of the legal entity writing off the asset.
The structural unit of the enterprise that uses the object.
Correspondence of accounting accounts upon write-off.
Name of the intangible asset being written off.
Primary cost (according to balance sheet).
Accumulated depreciation.
Inventory number.
Information about the special commission that carried out the audit of the decommissioned object and its powers.
Date of entry into the organization.
Reason (ground) for write-off (for example, obsolescence).
Conclusion (decision) of a special commission.
List of title documents.
Full name and signatures of the commission members (including the director).
Data on the financial result (loss) based on the results of write-off.
Mention of closing the inventory card.

Download a sample act on write-off of intangible assets – word.

Accounting for intangible assets (receipt)

Purchase of intangible assets (entries, example):

In accounting there is account 04 “Intangible assets”. Also, as in the case of fixed assets, intangible assets are accounted for at their original cost plus additional costs minus VAT. Moreover, since 2008, VAT has not been levied on the exclusive right to inventions, industrial designs, computer programs, databases, topologies of integrated circuits, know-how, and utility models. Additional costs may include payment of various duties, payment for the services of any intermediary organizations, payment for consulting and information services and other costs associated with the purchase of an intangible asset.

Primary documents for accounting for intangible assets - Intangible asset registration card-1; an act of acceptance of the transfer is also drawn up.

Postings when purchasing an intangible asset:

Let's look at an example of how accounting is kept when purchasing an intangible asset, and what entries are made.

Example of purchasing an intangible asset:

Firm 1 bought the exclusive right to the invention from firm 2. The patent assignment agreement was registered with Rospatent with a fee of 2,400 rubles. The cost of the patent is 59,000 rubles.

In this example, the accounting entries will include the following:

Creation of an intangible asset (entry, example):

Intangible assets are considered created if they are received:

As a result of the performance of official duties or for a specific assignment of the employer
From outsiders under a concluded creation agreement.

Postings when creating intangible assets are similar to the previous case of purchase, only additional costs include payment for the services of employees of third-party organizations involved in the creation of intangible assets, payment for the labor of in-house specialists involved in the creation of intangible assets, deductions for social needs, costs of maintaining research equipment and other fixed assets involved in the creation of intangible assets, as well as accrued depreciation on them.

The research bureau developed a new engine, conducted successful tests, and sent an application for a patent to Rospatent.

wages of employees 30,000;
insurance premiums 7800;
material costs 10,000;
state duty 2000;
examination fee 990.

The patent was received for 5 years.

Postings in this example:

Sum	Debit	Credit	Operation name
30000	08	70	Employees' salaries taken into account
7800	08	69	UST allocated
10000	08	10	Material costs taken into account
2000	60	51	State duty paid
990	60	51	The examination fee has been paid
2000	08	60	Payment of state duty is taken into account
990	08	60	Payment of the fee for conducting the examination is taken into account
50790	04	08	Intangible asset accepted for accounting

In this example, it is worth noting that this is how the accounting for intangible assets will look like in accounting, in tax accounting in accordance with Art. 257 of the Tax Code, taxes paid are not taken into account as costs when creating intangible assets.

More details from tax accounting We will look into this later in the appropriate section of this site.

Receipt of an intangible asset in the form of a contribution to the authorized capital (posting):

If intangible assets are received by an enterprise as a contribution to the authorized capital, then remember account 75 and make the following entries:

D08 K75 - The cost of intangible assets is taken into account,

D04 K08 - Intangible asset accepted for accounting.

Disposal of intangible assets upon write-off

If an intangible asset is damaged, its useful life has expired, the intangible asset has lost its functions and properties and is not suitable for further use for its intended purpose, then it must be written off from accounting.

When disposing of intangible assets, the residual value must be written off as an expense for the enterprise. The residual value is determined as the difference between the original cost and depreciation accrued on the write-off date.

If a separate account was not opened for depreciation, and depreciation charges were written off directly from the credit of account 04, then you simply need to determine the residual value of the asset and write it off as expenses of the enterprise.

After this, you can determine the financial result of the write-off (loss).

Postings when writing off an intangible asset:

Transfer of an intangible asset for a fee

The sale of intangible assets is also processed through 91 accounts (unless, of course, the sale of intangible assets is a normal activity of the enterprise). The debit of account 91 collects all costs associated with sales, and the credit collects proceeds from sales.

When transferring the exclusive right to an asset to another legal entity or individual, you must similarly write off the residual value of the asset in the debit of account 91. Postings are made similar to write-offs for wear and tear.

A number of intangible assets are exempt from VAT: the exclusive right to programs, databases, inventions, designs and models, to the topology of integrated circuits and know-how.

If the asset does not belong to the list of objects exempt from value added tax, then the selling price (revenue) must include the amount of VAT. The selling organization must pay this VAT to the budget. The entry for calculating VAT payable on the sold intangible asset has the form: D91.2 K68.VAT. Proceeds from the sale are reflected by posting D62 K91.1.

Based on the results of the sale, a financial result is displayed, which is reflected in account 99 (loss on debit or profit on credit).

Postings when selling intangible assets:

Free transfer of an intangible asset to another person

When donating, the object is transferred at its residual value, which is formed under the loan account 04.

A gratuitous transfer is equivalent to a sale, so to complete this procedure you also need to use account 91 and do not forget to charge VAT on the market value of this intangible asset.

Postings when donating intangible assets

Entry into the charter capital of another organization

Here the accounting is reflected somewhat differently. In this case, the contribution of intangible assets to the authorized capital is considered a financial investment with the aim of receiving profit in the form of dividends. Therefore, here you need to use account 58. The posting reflecting the debt of the enterprise for the contribution to the capital company has the form D58 K76.

The asset is transferred at its residual value. From the credit account 04, the residual value of intangible assets is written off to the debit account 76. The wiring looks like D76 K04.

Postings when entering intangible assets into the capital of another enterprise:

Typical transactions for disposal of intangible assets

ACCOUNTING FOR DISPOSAL OF INTANGIBLE ASSETS

The value of intangible assets that are retired or are not capable of generating economic benefits in the future are subject to write-off from accounting. Intangible assets can be disposed of for the following reasons:

Termination of the validity period of an organization’s right to a result of intellectual activity or a means of individualization;

Transfer (sale) under an agreement on the alienation of the exclusive right to the result of intellectual property;

Transfer of exclusive rights to other persons without an Agreement;

Termination of use due to obsolescence;

Transfer under an agreement of exchange, gift;

Making a contribution under a joint venture agreement;

Transfer as a contribution to the authorized capital of other organizations;

when transferred to trust management and etc.
The basis for write-off are transfer acts,

acts for write-off, minutes of shareholders' meetings, etc.

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

The debit of account 91 reflects:

1. Residual value of intangible assets:

D-t 91 K-t04;

2. Expenses associated with the disposal of intangible assets:

D-t 91 K-t 70, 71, 69;

3. Amount of VAT on sold intangible assets:

D-t 91 K-t 68.

On the credit account 91 reflects the proceeds from the sale of intangible assets at negotiated prices, including VAT: D-t 62 K-t 91.

On account 91 “Other income and expenses”, the financial result from the write-off of intangible assets is determined by comparing turnover. If the debit turnover is greater than the credit turnover (debit balance), we will receive a loss that will be written off to account 99 “Profit and Loss” by posting: D-t99K-t91.

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

D-t 91 K-t 99.

For any reason for disposal, the write-off of an intangible asset from the balance sheet is reflected by the following entries:

Write-off of accrued depreciation - D-t 05 K-t 04,

Write-off of residual value - D-t 91 K-t 04.

Debit	Credit

Sale of intangible assets
	The contractual value of the sold intangible assets is reflected (including VAT)
	The amount of VAT to be collected from the buyer is reflected
	Receipt of payment from the buyer
	Reflects the amount of expenses associated with the sale of intangible assets		76.71, etc.


	The financial result is reflected: profit, loss	91 99	99 91
Free transfer of intangible assets
	The amount of accrued depreciation is written off
	Residual value written off
	The amount of VAT payable by the transferring party is reflected
	Reflects the amount of expenses associated with the gratuitous transfer (excluding VAT)		76.60, etc.
	VAT paid to suppliers on expenses associated with the gratuitous transfer of intangible assets is written off
	Reflected loss from gratuitous transfer		91/9
Transfer of intangible assets as a contribution to the authorized capital of another organization
	The residual value of intangible assets is written off
	The amount of accrued depreciation is written off
	The transfer of intangible assets as a contribution to the authorized capital of another organization at an agreed price is reflected
	The difference between the residual value of intangible assets and the write-down of the contribution is reflected	99 91	91 99

Questions for self-control

1. What are considered intangible assets?

2. Valuation of intangible assets.

3. Methods for calculating depreciation of intangible assets.

4. At what cost are intangible assets recorded in accounting?

5. At what cost are NML reflected on the balance sheet?

6. How to determine the depreciation rate of NML?

7. Which intangible assets are not subject to depreciation?

8. How is the receipt of intangible assets reflected in accounting?

9. What accounting entries reflect the disposal of intangible assets?

10. Which account is used to record the disposal of intangible assets and determine the financial result from disposal?