Organization and accounting of intangible assets (IA) has a number of features, ignorance of which leads to errors*. At the same time, in accounting and tax accounting, they often arise even at the "start" - when buying or creating an intangible asset. The main points of accounting for intangible assets will be discussed in our article.

Let's consider the main mistakes in accounting for intangible assets.

1st error

Recognition as an intangible asset of an object that is not such.

For example, a company acquires a license to operate for a period of 3 years. In accounting, the accountant reflects the license as an intangible asset on account 04 " Intangible assets» with monthly depreciation. The error lies in the fact that the license is not an intangible asset, as it does not meet the "intangible" criteria.

According to RAS 14/2000 "Accounting for intangible assets", approved by order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n (hereinafter referred to as PBU 14/2000), in accounting, intellectual property objects (exclusive rights to intellectual property) include simultaneous fulfillment of the following conditions:

• lack of a material-material (physical) structure;
• the possibility of identification (separation, separation) from other property;
• use in the production of products, in the performance of work or the provision of services, or for the management needs of the company;
• use for a long time, that is, the period beneficial use, lasting more than 12 months or the normal operating cycle, if it exceeds 12 months;
• the company does not assume the subsequent resale of this property;
• the ability to bring economic benefits (income) to the organization in the future;
• the presence of properly executed documents that confirm the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

For the purposes of taxation of profits, intangible assets also include only exclusive rights to the results of intellectual activity.

However, the amount paid for the license in accounting should have been charged to deferred expenses.

The same mistake often happens when purchasing computer, for example, accounting programs. Let's consider this case.

An organization most often acquires a software product on the basis of an author's agreement for the transfer of non-exclusive rights (in another way, this agreement is often called a license agreement). In this case, the transfer of exclusive rights to the program does not occur (Article 30 federal law July 9, 1993 No. 5351-1). The organization only receives for a fee the right to use the program on the same terms as other users. Therefore, the cost of acquiring the program cannot be included in intangible assets.

The costs of acquiring a program, license should be recognized as deferred expenses to be written off as current costs based on the period during which it is planned to use the specified program (clause 65 of the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 "On approval of the regulation on accounting and financial statements V Russian Federation»).

If the firm acquires non-exclusive rights to use software products, then the costs of purchasing the right to use computer programs and databases under agreements with the right holder (according to license agreements) it relates to other expenses associated with production and sale (subclause 26 clause 1 article 264 of the Tax Code of the Russian Federation).

According to the requirements of paragraph 1 of Article 272 of the Tax Code, such expenses are written off in the same way as in accounting - evenly over the period for which they are received (or determined by the organization independently). In the same order, the costs of acquiring a license are taken into account.

attention

If a firm buys an accounting computer program under a license agreement, it is not entitled to include the costs of acquiring the program in the composition of intangible assets.

2nd error

The initial cost of intangible assets is formed incorrectly.

Let us pay attention: in fact, although this is not directly stated in the Tax Code, the rules for the formation of the initial cost of intangible assets in tax and accounting are the same (exceptions are direct exceptions). First of all, this applies to interest expenses on loans and borrowings, which, regardless of the purpose of lending, are classified by Article 265 of the Tax Code as non-operating expenses period.

The remaining costs directly and directly related to the acquisition of an asset should form its initial cost.

So, when buying intangible assets in accounting, in accordance with clause 6 of PBU 14/2000, an accountant can include the following costs in the initial cost:

• amounts paid in accordance with the contract of assignment (acquisition) of rights to the right holder (seller);
• amounts paid to organizations for information and consulting services associated with the acquisition of intangible assets;
• registration fees, customs duties, patent fees and other similar payments made in connection with the assignment (acquisition) of the exclusive rights of the right holder;
• non-refundable taxes paid in connection with the acquisition of an intangible asset;
• remuneration of the intermediary organization through which the object of intangible assets was acquired;
• other expenses directly related to the acquisition of intangible assets.

Note that today the modification of an intangible asset (any change) does not increase its initial value. This is explained by the fact that PBU 14/2000 does not provide for the possibility of changing the initial cost of intangible assets at which they were accepted for accounting. Does not involve such actions tax code. However, accountants often neglect this rule.

3rd error

Incorrect cost accounting for the website.

Accountants often make mistakes when accounting for the cost of a website. There are several options for accounting:

• if the company has exclusive rights to certain “components” of the site (for example, a design layout), the corresponding costs are reflected in accounting and tax records as intangible assets;
• if there are no exclusive rights, then such expenses are classified as advertising and are accounted for as other expenses through preliminary attribution to deferred expenses as described above (clause 5 of PBU 10/99 "Expenses of the organization"). The Ministry of Finance of Russia supports this position in its letter dated March 12, 2006 No. 03-03-04/2/54.

4th error

Misrepresentation of information in financial statements.

Recall that on account 04, in addition to intangible assets, expenses for research and development work (R&D) are kept. However, as such, R&D expenditures are not intangible assets.

The procedure for their accounting according to rules different from the rules for accounting for intangible assets is regulated by a separate PBU 17/02 “Accounting for expenses for research, development and technological work”, which was approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n.

However, by forming balance sheet, accountants do not always pay enough attention to the correct classification of assets and reflect under the item "Intangible assets", including R&D expenses.

However, these expenses are reflected separately in the financial statements under a separate item. For these purposes, the organization supplements the balance sheet with a special line, since the reporting forms proposed by the Ministry of Finance are recommended.

5th error

Lack of accounting for intangible assets on the "simplified".

Firms that apply the simplified taxation system also make mistakes when accounting for intangible assets.

Often, “simplisticians” do not keep accounting at all, and in particular, accounting for intangible assets. However, this is a mistake due to the obligation to maintain such records directly established by law (clause 3, article 4 of the Federal Law t November 21, 1996 No. 129-FZ “On Accounting”). Theoretically, this is fraught with fines from the side tax authorities in accordance with Article 120 of the Tax Code. The fine in this case will be 5,000 rubles if the violations are committed within one tax period. If the same acts are committed during more than one period, the violator will pay 15,000 rubles. If incorrect accounting led to an underestimation tax base, the company will be required to pay a fine of 10 percent of the amount of unpaid tax, but not less than 15,000 rubles.

Note that such a “punishment” is provided only for taxpayers-organizations, and on individual entrepreneurs or tax agents it does not apply (Resolution of the Federal Antimonopoly Service of the North-Western District of September 28, 2004 No. A56-7371 / 04).

N. Deryabina, Consultant FinExpertiza LLC

* For more information about the mistakes that accountants make when working with basic taxes and accounting forms, read the encyclopedia accounting errors».

Material source -

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Intangible assets in accounting are objects of intellectual property that satisfy certain conditions of recognition, as well as a positive business reputation arising from the acquisition of an enterprise as property complex(pp. 3, 4 PBU 14/2007).

How is the accounting of intangible assets

Speaking about intangible assets according to accounting data, we can say that intangible assets in accounting are the debit balance on account 04 “Intangible assets” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). This is the value of the original or replacement (in case of revaluation) cost. Recall that initial cost Intangible assets when accepting assets for accounting, such accounting entry:

Debit of account 04 - Credit of account 08 "Investments in non-current assets"

What is intangible assets in accounting by examples? These can be computer programs, utility models, trade names and trademarks, know-how, etc.

It is important to remember that checking objects for compliance with the conditions for recognition of intangible assets is extremely important from the point of view of accounting. This is especially evident in the example accounting programs. They are not counted as intangible assets because the organization does not have exclusive rights to them. But control over intangible assets (the presence of rights and restrictions of other persons to the asset) - mandatory criterion recognition of objects as intangible assets (clause 3 PBU 14/2007).

Recall that the remaining conditions for recognizing assets as intangible include:

• the object is capable of bringing economic benefits to the organization in the future;
• it is intended for use over a period of more than 12 months;
• the organization does not intend to sell the object within 12 months;
• the initial cost of the object can be reliably determined;
• possibility of object identification;
• the absence of an object of a material-material form.

We talked in more detail about the synthetic and analytical accounting of intangible assets in a separate one.

Intangible assets on the balance sheet are

Intangible assets are reflected in the balance sheet in Section I " Fixed assets” on line 1110 “Intangible assets” (Order of the Ministry of Finance dated July 2, 2010 No. 66n).

What is included in intangible assets on the balance sheet? Recall that the balance is formed in a net assessment, that is, minus the regulatory values ​​(clause 35 of PBU 4/99). Depreciation also belongs to such control values. Therefore, for intangible assets, the balance line 1110 is arithmetically determined as follows:

Line 1110 = Debit balance of account 04 - Credit balance of account 05 "Depreciation of intangible assets"

This means that intangible assets are reflected in the balance sheet at their residual value.

There is also line 1130 “Intangible prospecting assets” in the balance sheet. But the assets reflected here do not belong to intangible from the point of view of PBU 14/2007, their accounting is carried out in accordance with PBU 24/2011. Intangible prospecting assets in the balance sheet are the costs of finding, evaluating mineral deposits and exploration of minerals in a certain subsoil area and which do not relate to the acquisition or creation of an object that has a material form (

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 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 a physical forms that serve 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;
• existence high probability 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 is a balance sheet? A sample of filling out and guidance on 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.

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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:

To accept an asset for accounting as part of intangible assets, the following conditions must be simultaneously met (clause 3 of PBU 14/2007):

• the object is capable of bringing economic benefits to the organization in the future;
• the organization has the right to receive these benefits, while the access of other persons to such benefits is limited;
• the object can be separated from other assets;
• the facility is intended to be used for a period exceeding 12 months;
• the entity does not plan to sell the asset within 12 months;
• the initial cost of the object can be reliably determined;
• the object has no material-substantial form.

And what objects that meet the specified criteria are included in the intangible assets of the enterprise?

Intangible assets include

There is no detailed breakdown of intangible assets PBU 14/2007. Only an indicative list of some of these objects is given. Named, in particular, works of science, literature and art; computer programs; inventions; useful models; selection achievements; production secrets (know-how); trademarks and service marks. The business reputation that arises in connection with the acquisition of an enterprise as a property complex is also indicated (paragraph 4 of PBU 14/2007).

A more detailed list of intangible assets can be found in civil law. Thus, assets that, subject to their conditions for recognition of intangible assets, can be classified as intangible assets include the following objects of intellectual property subject to legal protection (clause 1, article 1225 of the Civil Code of the Russian Federation):

• works of science, literature and art;
• computer programs;
• Database;
• performance;
• phonograms;
• communication on the air or by cable of radio or television programs (broadcasting of on-air or cable broadcasting organizations);
• inventions;
• useful models;
• industrial samples;
• selection achievements;
• topology of integrated circuits;
• production secrets (know-how);
• trade names;
• trademarks and service marks;
• appellations of origin of goods;
• commercial designations.

Not included in intangible assets

In accordance with PBU 14/2007, the following are not included in intangible assets (clauses 2, 4 of PBU 14/2007):

• R&D that did not give a positive result;
• R&D not completed and not formalized in accordance with the established procedure;
• material carriers(things) in which the results of intellectual activity and equivalent means of individualization are expressed;
• financial investments;
• 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.

List of intangible assets in tax accounting

The composition of intangible assets for the purpose of calculating the tax base for income tax is also open. Among the objects of intangible assets, in particular, the following are mentioned (clause 3 of article 257 of the Tax Code of the Russian Federation):

• the exclusive right of the patent owner to an invention, industrial design, utility model;
• the exclusive right of the author and other copyright holder to use the computer program, database;
• the exclusive right of the author or other copyright holder to use the topology of integrated circuits;
• exclusive right to a trademark, service mark, appellation of origin and trade name;
• the exclusive right of the patent owner to selection achievements;
• possession of "know-how", a secret formula or process, information in relation to industrial, commercial or scientific experience;
• exclusive right to audiovisual works.