We have already talked about taking into account exclusive rights -. In this article we will talk about how the program takes into account operations for the transfer and receipt of non-exclusive rights to use the results of intellectual activity under licensing agreements.

According to Article 1235 of the Civil Code of the Russian Federation, under a license agreement, one party - the holder of the exclusive right to the result of intellectual activity (licensor) - provides or undertakes to provide the other party (licensee) with the right to use such result within the limits limited by the agreement. A license agreement is usually concluded in writing. Only a license agreement granting the right to use a work in a periodical printed publication can be concluded orally (Clause 2 of Article 1286 of the Civil Code of the Russian Federation).

The licensee may grant the right to use the result of intellectual activity to another person (sublicense agreement). The rules of the Civil Code of the Russian Federation on a license agreement apply to a sublicensing agreement.

The term of the license agreement cannot exceed the period of validity of the exclusive right to the result of intellectual activity or to a means of individualization. When the validity period of the license agreement is not determined, as a general rule the agreement is considered to be concluded for five years (clause 4 of Article 1235 of the Civil Code of the Russian Federation).

According to paragraph 5 of Article 1235 of the Civil Code of the Russian Federation, under a license agreement, the licensee undertakes to pay the licensor the remuneration stipulated by the agreement, unless otherwise provided by the agreement. Remuneration can be in the form of fixed one-time or periodic payments, percentage deductions from income (revenue), etc.

The license agreement may provide (clause 1 of Article 1236 of the Civil Code of the Russian Federation):

• granting the licensee the right to use the results of intellectual activity while reserving the licensor’s right to issue licenses to other persons - a simple (non-exclusive) license;
• granting the right to use the results of intellectual activity without retaining the licensor's right to issue licenses to other persons - an exclusive license.

The license is assumed to be simple (non-exclusive), unless otherwise stated in the license agreement.

Transfer of non-exclusive rights under a license agreement

In accounting, income from the provision of an intangible asset for use by the licensor organization is reflected as part of income from ordinary activities. If the provision of intangible assets for use is not one of the types of activities of the organization (clause 5.7 of PBU 9/99 “Income of the organization”), then it is included in other income.

Since the licensor remains the owner of the exclusive right to the intangible asset, he does not write it off the balance sheet. For this reason, the licensor continues to charge depreciation on intangible assets provided for use (clause 38 of PBU 14/2007 “Accounting for intangible assets”). Depreciation is reflected in expenses for common types activities, if the provision of rights to use intangible assets is one of the activities of the licensor organization. If the proceeds from the transfer of intangible assets are taken into account as part of other income (account 91.01 “Other income”), then depreciation is attributed, accordingly, to account 91.02 “Other expenses” (clauses 5, 11 PBU 10/99 “Organization expenses”).

Transactions for the transfer of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity are exempt from VAT if available license agreement (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). VAT exemption applies:

• regardless state registration exclusive rights to such programs and databases (letter of the Ministry of Finance of the Russian Federation dated April 1, 2008 No. 03-07-15/44);
• regardless of the method of transmission (on a tangible medium or via the Internet) of the results of intellectual activity (letter of the Ministry of Finance of the Russian Federation dated August 18, 2008 No. 03-07-07/79).

Implementation of simple licenses within the framework of the main activity

Example 1

Andromeda LLC uses common system taxation, PBU 18/02, not exempt from VAT, has the exclusive right to software“Andromeda Nebula”, which is included in the NMA. In October 2015, Andromeda LLC (licensor) entered into a license agreement with Fregat LLC (licensee), under the terms of which the licensor grants the licensee the right to use this software under a simple (non-exclusive) license. The license validity period is 1 year. The remuneration for the granted right to use the software is paid to the licensor in a lump sum on the day the agreement is signed and amounts to RUB 32,000. (VAT is not assessed on the basis of clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). The sale of licenses for software products is one of the main activities of Andromeda LLC. Depreciation accrued in tax accounting for software is taken into account as part of expenses associated with production and sales. In accounting, this intangible asset is not depreciated as an object with an indefinite useful life.

The remuneration received by the licensor under the license agreement in the form of a fixed one-time payment applies to the entire period of use of the intangible asset by the recipient of the rights to it. To summarize information about income received (accrued) in reporting period, but relating to future reporting periods, the Chart of Accounts contains account 98 “Income for future periods”.

Let us assume, given the large range of transferred non-exclusive licenses for software products within the framework of the main type of activity and guided by the principle of rationality accounting, Andromeda LLC has provided in its accounting policy for the one-time recognition of one-time payment amounts as current income.

For the purposes of calculating income tax, the date of receipt of income from sales should be recognized as the date of sale property rights regardless of the moment of receipt of money (clause 3 of Article 271 of the Tax Code of the Russian Federation).

In the program "1C: Accounting 8" ed. 3.0 transfer of the right to the result of intellectual activity is registered using a document Sales (deed, invoice) with the type of operation Services. The document is available from the section Purchases. Document Sales (deed, invoice) filled in as follows (Fig. 1):

• in field from the date of transfer of the right to use the software is indicated;
• in field Counterparty the licensee is indicated (selected from the directory Counterparties);
• in field Agreement the name of the license agreement is indicated (selected from the directory of agreements with the counterparty);
• in field Nomenclature indicates the name of the transferred license, which is selected from the directory Nomenclature Type of nomenclature Services);
• fields are filled in Quantity, Price, Amount of transferred licenses;
• in field % VAT value must be selected Without VAT;
• when filling out the field Accounts you should follow the hyperlink to the form of the same name and indicate your income account, nomenclature group and expense account.

Rice. 1. Exercise of the right to use the software

In order for amounts and accounting accounts for a specific item to be entered automatically in the tabular part of the document, you must first complete the settings. We remind you that the rules for determining item accounting accounts can be specified in the form Item accounting accounts, accessed via the hyperlink of the same name from the directory Nomenclature. To set the price type for a specific type of item, you must use the document Setting item prices(chapter Stock).

Sales (deed, invoice) with the type of operation Services

Debit 62.02 Credit 62.01 - for the amount of the offset prepayment received from the licensee under the license agreement; Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of the non-exclusive right.

If one of the organization’s activities is the transfer of non-exclusive rights to the results of intellectual activity under licensing agreements, then the licensor inevitably faces the task documentation such business transactions promptly. As is known, the form of the deed of transfer of rights was never part of the forms contained in the albums unified forms primary accounting documentation and approved by the State Statistics Committee of Russia. Therefore, such a form must be developed independently, taking into account the requirements of Part 2 of Article 9 Federal Law dated December 6, 2011 No. 402-FZ.

In "1C: Accounting 8" (rev. 3.0) a printed form has been developed Deed of transfer of rights. In order for it to become available, you must enable the corresponding functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main- on the bookmark Trade flag needs to be set Transfer of non-exclusive (limited) rights(Fig. 2).

Rice. 2. Setting up program functionality

Printable form Deed of transfer of rights available from document form Sales (deed, invoice) by button Seal(Fig. 3).

Rice. 3. Printed form of the act of transfer of rights

Despite the fact that this printed form is intended for transferring rights to software products, after editing, it can also be used to transfer rights to other intellectual property objects.

To change the details of signatories acting on behalf of the licensor and licensee, you must go to the form Details of the seller and buyer via the hyperlink of the same name located at the bottom of the document Sales (deed, invoice).

We remind you that if in one tax period If the taxpayer carries out transactions subject to taxation and operations not subject to VAT, he is obliged to keep separate records of such operations (clause 4 of Article 149 of the Tax Code of the Russian Federation) and separate accounting of the amounts of VAT presented by suppliers (clause 4 of Article 170 of the Tax Code of the Russian Federation).

Please note that a license agreement with the copyright holder to provide the licensee with a simple (non-exclusive) license to use a computer program or database can be concluded in a simplified manner.

A license agreement concluded in a simplified manner is an adhesion agreement, the terms of which, in particular, can be set out on the purchased copy of a computer program or database or on the packaging of such a copy, as well as in electronic form.

The start of use of a computer program or database by the user, as defined by the specified conditions, means his consent to enter into an agreement. In this case, the written form of the agreement is considered to be complied with (clause 5 of Article 1286 of the Civil Code of the Russian Federation).

According to the clarifications of the Ministry of Finance of Russia, transactions for the transfer of rights to use computer programs when selling copies in sales packaging are subject to VAT, since at the time of their retail purchase the programs are not yet in use by the buyer, and a license agreement (by concluding an adhesion agreement) has not been concluded (letters Ministry of Finance of Russia dated October 21, 2014 No. 03-07-03/52967, dated April 1, 2008 No. 03-07-15/44).

Thus, if the copyright holder sells copies of the program through a store (including through an online store) or through a distributor, then such sales (regardless of the form of the program carrier) are subject to VAT in the generally established manner. In this case, the sale of copies of computer programs can be reflected in “1C: Accounting 8” ed. 3.0 as the sale of finished products.

One-time transfer of non-exclusive right

Example 2

Andromeda LLC, which has the exclusive right to the trademark included in the intangible assets, transferred in June 2015 the right to use the trademark to another company under a license agreement for three years. For Andromeda LLC, the transfer of rights to use a trademark is a one-time operation. The agreement provides for periodic monthly payments in the amount of 20,000 rubles. (including VAT 18%). Depreciation accrued in accounting and tax accounting for the trademark was taken into account as part of expenses associated with production and sales. This trademark will not be used by the licensor organization to mark its own products during the term of the license agreement.

Since the transfer of rights to trademarks is not the main activity of the organization, the amount of the periodic license payment accrued under the terms of the agreement will be recognized monthly by the organization as part of non-operating income. Date of receipt non-operating income the date of settlements in accordance with the terms of the agreement or the presentation to the taxpayer of documents serving as the basis for making settlements, or the last day of the reporting (tax) period (clause 3, clause 4, article 271 of the Tax Code of the Russian Federation) is recognized.

If the terms of the agreement provide for a one-time payment, then it is recognized evenly over the term of the agreement (clause 2 of Article 271 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 22, 2015 No. 03-03-06/54220). Please note that for uniform recognition of one-time payments in the program using account 98, you should use the document Manual entry.

The trademark is not included in the list of intellectual property objects, the transfer of rights to use of which is not subject to VAT (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). Therefore, when granting rights to use a trademark, the licensor organization is obliged to charge VAT.

Granting the right to use a trademark under a license agreement is subject to mandatory state registration (clauses 2, 3, 6 of Article 1232, clause 2 of Article 1235, clauses 1, 2 of Article 1490 of the Civil Code of the Russian Federation). The costs of paying the patent fee for registering a license agreement are included in other expenses of the organization as of the date of registration of the agreement.

When preparing a document Sales (deed, invoice) you need to pay attention to filling out the field Accounts(Fig. 4). Income received from the transfer of a trademark for use will be reflected in the credit of account 91.01, expenses associated with this income (including accrued depreciation) - in the debit of account 91.02.

Rice. 4. Exercise of the right to use a trademark

As a result of the document Sales (deed, invoice) with the type of operation Services will be formed accounting entries and records in special resources for purposes tax accounting:

Debit 62.02 Credit 62.01 - for the amount of the offset prepayment received from the licensee under the license agreement; Debit 62.01 Credit 91.01 - for the amount of monthly recognized non-operating income; Debit 91.02 Credit 68.02 - for the amount of accrued VAT on monthly income.

Since June 2015, the trademark is no longer used for the production purposes of the organization.

For this reason, the method of recording the amortization expense of this intangible asset must be changed.

To do this, you should create a document in the program , accessible via hyperlink Depreciation parameters of intangible assets from section OS and intangible assets.

Before generating the document you need to calculate depreciation on intangible assets for the month in which no changes were required (for May 2015). Document filled in as follows (Fig. 5):

• in field from you must indicate the last day of the month in which no changes were required (in our example, May 31, 2015). The change in the method of recording depreciation expenses will take effect from the next month, that is, from June 2015;
• in field Way must be selected from the directory Ways to reflect expenses another way to reflect depreciation expenses in connection with a change in the purpose of using a trademark. Since, according to the conditions of the example, the transfer of the right to use intangible assets is not the main activity of Andromeda LLC, then in the field Cost account in the form of a directory element Ways to reflect expenses you should select account 91.02;
• in the tabular part of the document in the field Intangible asset you must select the trademark name from the directory Intangible assets and R&D expenses.

Rice. 5. Changing the reflection of depreciation of intangible assets

When performing a routine operation Depreciation of intangible assets and write-off of R&D expenses in June 2015, accounting entries and entries were generated in special resources of the accounting register for tax accounting purposes:

Debit 91.02 Credit 05 - for the amount of depreciation of the trademark.

In Fig. 6 presents an analysis of account 05 for the first half of 2015, broken down by month. The report clearly demonstrates the change in the method of reflecting expenses for depreciation of intangible assets since June 2015.

Rice. 6. Analysis of account 05 for the half year

IS 1C:ITS

For more information about how rights to use the results of intellectual activity are reflected in the accounting, see the “Directory of Business Transactions” from the “Accounting and Tax Accounting” section at the link.

Acquisition of non-exclusive rights under a license agreement

An organization may acquire non-exclusive rights to intellectual property, both for its own needs and for resale. In the second case, the written consent of the licensor is required.

Purchasing a computer program for your own needs

One of the common examples of acquiring a non-exclusive right is the purchase of a computer program or database for own needs organizations. By purchasing software, an organization enters into a license agreement (agreement, sublicense agreement) with the copyright holder for the use of this software. If a copy of the program was purchased under a purchase and sale agreement, then a license agreement with the copyright holder can be concluded in a simplified manner in the form of an accession agreement (“box license”).

The cost of software in the form of a fixed payment can be attributed to deferred expenses in accordance with paragraph. 2 clause 39 PBU 14/2007. The period of use of the program is established in the license agreement. If the deadline is not established in the agreement, then the taxpayer can set the deadline independently, enshrining this rule in its accounting policy (letter of the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06/1/8161). When writing off expenses, you can be guided by an assessment of the expected receipt of future economic benefits from using this program (clause 3 of PBU 21/2008).

An organization has the right to take into account expenses in the form of remuneration for the right to use a computer program under a license agreement for profit tax purposes (clause 26, clause 1, article 264 of the Tax Code of the Russian Federation). Expenses are recognized in the reporting (tax) period in which they are incurred in accordance with the terms of the transaction. If the agreement does not contain such conditions, and the connection between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently (clause 1 of Article 272 of the Tax Code of the Russian Federation). Referring to this norm, the Ministry of Finance believes that the costs of purchasing a computer program should be included in other costs associated with production and (or) sales in the following order (letter dated August 31, 2012 No. 03-03-06/2/95 ):

• if, under the terms of the agreement for the acquisition of non-exclusive rights, a period for using computer programs is established, expenses related to several reporting periods are taken into account when calculating tax base evenly throughout these periods;
• if the terms of the agreement for the acquisition of non-exclusive rights cannot determine the period of use of computer programs, then expenses are distributed taking into account the principle of even recognition of income and expenses. In this case, the taxpayer in tax accounting has the right to independently determine the period during which these expenses are subject to accounting for profit tax purposes.

A similar procedure for recognizing expenses applies to the costs of subsequent modification of a computer program (letter of the Ministry of Finance of the Russian Federation dated March 18, 2014 No. 03-03-06/1/11743).

However, the majority of judges believe that taxpayers have the right to take into account disputed expenses at a time, regardless of whether the period of use of the software is specified in the license agreement or not (resolution of the Federal Antimonopoly Service of the Moscow District dated December 28, 2010 No. KA-A40/15824-10 in case No. A40 -168732/09-127-1389, resolution of the Federal Antimonopoly Service of the West Siberian District dated May 24, 2011 in case No. A27-9148/2010).

Example 3

Under the license agreement, Andromeda LLC, on a 100% prepayment basis, purchases the computer program “1C: Trade Management 8” from the organization Pure Soft Center LLC. The cost of the program is RUB 14,500.00. (VAT is not assessed on the basis of clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). The program will be used to improve trading efficiency. Since the period for using the program is not specified in the contract, Andromeda LLC has set the period for using this program at 3 years.

According to para. 1, paragraph 39 of PBU 14/2007, the non-exclusive right to use a computer program obtained by an organization is reflected in the off-balance sheet account in an assessment determined based on the amount of remuneration established by the license agreement. This transaction can be registered using a document Manual entry(chapter Operations).

In the chart of accounts of the 1C: Accounting 8 program (rev. 3.0), an off-balance sheet account is not provided for reflecting intangible assets received for use under a license agreement. If necessary, the user can independently create additional subaccounts, off-balance sheet accounts and sections analytical accounting. To account for the received non-exclusive rights, it is advisable to create a separate off-balance sheet account, for example, 012 “Intangible assets received for use under a license agreement,” where analytical accounting should be provided for:

• by counterparties - subconto Counterparties;
• by objects of intangible assets - subconto Intangible assets.

The procedure for accounting for expenses for the purchase of a software product is reflected in the document Receipt (act, invoice) with the type of operation Services(Fig. 7).

Rice. 7. Receipt of non-exclusive right

In field Nomenclature indicates the name of the received licensed software, which is selected from the directory Nomenclature(in the form of a directory element in the field Type of nomenclature value must be selected Services).

When filling out the field Accounts You should follow the hyperlink to the form of the same name and indicate (for accounting and tax purposes):

• cost account (97.21 “Other deferred expenses”);
• the name of the expense of future periods, which is selected from the directory of the same name ( 1C: Trade Management 8);
• cost division ( Sales department).

In the form of a directory element Future expenses In addition to the name, you must fill in the following details:

• type of expense for tax purposes ( Others);
• type of asset on the balance sheet ( Others current assets );
• amount of RBP ( for reference);
• procedure for recognizing expenses ( By month);
• start and end dates of write-off (07/14/2015-07/13/2018);
• cost account (44.01) and cost write-off analytics.

As a result of posting the document, the following accounting entries will be generated (including entries in resources Amount NU Dt And Amount NU Kt):

Debit 60.01 Credit 60.02 - for the amount of offset prepayment to the licensor under the license agreement; Debit 97.21 Credit 60.01 - for the cost of the software.

In July 2015, after performing a routine operation expenses will include the cost of software calculated for less than a month based on the specified start and end dates of write-off. From August 2015, the cost of software will be included in monthly expenses in equal shares.

To check whether the amount of expenses of future periods is written off for accounting and tax accounting (in our example, these amounts are the same), you can use the report Help-calculation of write-off of future expenses(Fig. 8). The report is accessed from the month closing assistant form using the button Help and calculations. A calculation certificate can also be generated by following the hyperlink Write-off of deferred expenses, and selecting the menu item of the same name.

Rice. 8. Certificate of calculation of future expenses

IS 1C:ITS

For more information about the costs of computer programs and databases, see the reference book on corporate income tax from the “Taxes and Contributions” section on.

Purchasing software for resale

The accounting treatment of software purchased for resale depends on the terms and form of the agreement with the software supplier. For example, an organization may purchase and resell copies of programs (“boxes”), or may distribute software products in the form of transferring rights to use intellectual property. In addition, the organization can provide consulting and service services as part of the support of software products.

If the original or copies of the work are lawfully entered into civil turnover on the territory of the Russian Federation through their sale or other alienation, further distribution of the original or copies of the work is permitted without the consent of the copyright holder and without payment of remuneration to him (Article 1272 of the Civil Code of the Russian Federation). In practice, this means that when purchasing and reselling copies of software, a regular sales or supply agreement is concluded between the supplier and the buyer, and the product may be a CD with a recorded program. In the accounting of a trading enterprise, the purchase and sale of copies of software are reflected according to general rules accounting for goods (that is, using account 41 “Goods”) and does not cause difficulties.

If an organization acquires and resells rights to computer programs, then it is obliged to conclude a license agreement with the licensor (copyright holder). With the written consent of the licensor, the reseller organization may, under a sublicensing agreement, grant the right to use the result of intellectual activity (Article 1238 of the Civil Code of the Russian Federation).

A mixed agreement can be concluded between the copyright holder and the reseller (an agreement for the purchase and sale of copies of the program, which simultaneously provides for the granting of the right to use the program). The relations of the parties under a mixed agreement are applied in the relevant parts to the rules on contracts, the elements of which are contained in such an agreement (clause 3 of Article 421 of the Civil Code of the Russian Federation).

The accounting procedure for rights to software acquired for resale is not regulated by law. The economic literature describes the following options for accounting for received software:

• using an off-balance sheet account;
• using account 20 “Main production” (in this case, at the end of the reporting period, the debit of account 20 may remain amounts of work in progress);
• using account 41 “Goods”.

According to the editors, accounting for non-exclusive rights in 1C: Accounting 8 using account 41 is optimal, since this method eliminates manual operations, provides analytical accounting of transferred rights and does not distort reporting. Professor of St. Petersburg State University M.L. Pyatov in his article “Accounting interpretation of the concept of “goods” in the light of the fourth part of the Civil Code of the Russian Federation” justifies the use of account 41 to account for non-exclusive rights. Here is the following excerpt from the article:

“According to PBU 5/01, goods are part of inventories acquired or received from other legal or individuals, and intended for sale. At the same time, for the purposes of these Regulations, the following assets are accepted for accounting as inventories:

- used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
- intended for sale;
- used for the management needs of the organization.”

Consequently, the only objection to reflecting purchased sets of copies of programs on account 41 is that, according to the Civil Code of the Russian Federation, an organization acquires, first of all, non-exclusive rights to a product - an object of intellectual property. Material carrier is not the subject of the agreement, but only provides the possibility of performing transactions for the transfer of non-exclusive rights.

At the same time, the fact of acquiring these rights for the purpose of subsequent resale in volumes (number of copies) corresponding to this purpose fully confirms economic role this property as a commodity.

According to paragraph 7 of PBU 1/98, the accounting system of any organization must comply with the requirement of priority of content over form, according to which accounting of the facts of economic life must involve their reflection “based not so much on their legal form, how much of the economic content of the facts and business conditions.”

Based on this requirement, accounting for purchased copies of intellectual products, in respect of which organizations acquire non-exclusive rights, can be organized on account 41. This accounting option must be enshrined in the accounting policy of the organization.”

Example 4

Andromeda LLC (licensee) within the framework of trading activities entered into a license agreement with the licensor-holder of exclusive rights to the Saturn computer program, according to which Andromeda LLC, for the purpose of further distribution (under a sublicense agreement), acquires non-exclusive rights (licenses) to this program. The license agreement, as well as the sublicense agreement, are concluded for a period of one year.

The monthly fee payable to the licensor depends on the number of licenses distributed by the licensee. The remuneration paid to the licensor for one license is 25,000 rubles. (without VAT). The sublicensee pays the licensee a fee of 30,000 rubles for each distributed license. (without VAT). All licenses issued by the licensor are registered in a special information system. The sublicensee, having received an advance payment from the end user for the software, applies to the licensee for a license. The licensee obtains from the licensor a license registration number associated with the end user, and settlement documents. The licensee then transfers the license registration number and issues payment documents to the sub-licensee.

With this scheme, it is advisable for the licensee to keep records of non-exclusive rights using 41 accounts. The acquisition of non-exclusive rights is registered in the program using a document Receipt (act, invoice) with the type of operation Goods(Fig. 9).

Rice. 9. Accounting for receipt of non-exclusive rights in account 41

After posting the document, accounting entries and records will be generated for tax accounting purposes:

Debit 41.01 Credit 60.01 - for the cost of licenses purchased from the licensor.

The exercise of non-exclusive rights is registered using a document Sales (deed, invoice) with the type of operation Goods(Fig. 10).

Rice. 10. Accounting for the implementation of non-exclusive rights on account 41

After posting the document, accounting entries and records will be generated in special resources for tax accounting purposes:

Debit 90.02.1 Credit 41.01 - for the cost of licenses purchased from the licensor; Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of non-exclusive rights.

We purchased the 1C Enterprise 8 program. How can it be correctly attributed to costs?

Answer

When purchasing a 1C program, exclusive rights are not transferred to the organization. This means that it cannot be taken into account as part of intangible assets. In accounting, the costs of acquiring the program are reflected as expenses for future periods. In this case, the following posting is made: Debit 97 Credit 60 (76) - a fixed one-time payment for using the computer program is taken into account. After putting the computer program into operation, the costs of its acquisition, recorded as deferred expenses, are subject to write-off. The organization independently establishes the procedure for writing off expenses relating to several reporting periods. For example, an organization can write off a one-time one-time payment for the use of a computer program evenly over a period approved by order of the manager. Fix the applied option for writing off deferred expenses in the accounting policy for accounting purposes. The write-off of costs for the purchase of a computer program, accounted for as deferred expenses, should be reflected by the following entry: Debit 20 (23, 25, 26, 44...) Credit 97 – costs for the purchase of a computer program are written off. In tax accounting, the cost of the program is taken into account as part of other expenses evenly (across reporting periods). The period for writing off expenses is determined by a contract or other document, for example a license form, which indicates its validity period.

The rationale for this position is given below in the materials of the Glavbukh System

An organization can not only create a computer program on its own, but also buy it.

By purchasing a computer program, an organization can purchase:*

• to her under an alienation agreement;
• (non-exclusive right, license) by .

Make the following entries in your accounting:*

Debit 97 Credit 60 (76)
– a fixed one-time payment for using a computer program is taken into account;

Debit (20, 23, 25, 26, 44...) Credit 60 (76)
– periodic payments for the use of a computer program are taken into account.

After putting the computer program into operation, the costs of its acquisition, recorded as deferred expenses, are subject to write-off. The organization independently establishes the procedure for writing off expenses relating to several reporting periods. For example, an organization can write off a one-time one-time payment for the use of a computer program evenly over a period approved by the manager. The applied option for writing off deferred expenses (clause and PBU 1/2008). Write off the costs of purchasing a computer program, accounted for as deferred expenses, reflect the following entries:*

Debit 20 (23, 25, 26, 44...) Credit 97
– expenses for the purchase of a computer program are written off.

The chief accountant advises*: in your accounting policy for accounting purposes, establish the same procedure for writing off expenses relating to several reporting periods as in tax accounting. In this case, organizations will not appear in accounting.

In addition, if an organization has been transferred the rights to a computer program under a license agreement, it is recognized intangible asset received for use. Consider such a computer program on an off-balance sheet account. This is stated in PBU 14/2007. The chart of accounts does not provide for a separate off-balance sheet account for accounting for intangible assets received for use. Therefore, the organization needs to independently open an off-balance sheet account and consolidate this in its accounting policies for accounting purposes. For example, this could be account 012 “Intangible assets received for use”:*

Debit 012 “Intangible assets received for use”
– the cost of rights to a computer program received for use (based on a license agreement) is taken into account.

Income tax

Take into account the costs of purchasing a computer program when calculating your income tax in the following order.*

If an organization purchases a computer program along with a computer, the cost of the program does not need to be separated from the cost of the computer. If a computer was purchased without minimal software, include the costs of purchasing and installing such programs in the initial cost of the computer as the cost of bringing it to a usable state (). Such clarifications are contained in letters from the Federal Tax Service of Russia.

In other cases, consider a computer program as an intangible asset if the following conditions are simultaneously met:

• the organization has the exclusive right to the computer program;*
• the exclusive right and existence of the computer program itself are documented;
• a computer program is used in the production of products (when performing work, providing services) or for management needs;
• using a computer program can bring economic benefits (income);
• The useful life of a computer program is over 12 months.

Such requirements are listed in Article 257 of the Tax Code of the Russian Federation.

Costs of acquiring exclusive rights to a computer program worth 40,000 rubles. or less, as well as for programs that cannot be taken into account as part of intangible assets (for example, when obtaining the right to use them under license and sublicense agreements), reflect them as other expenses* (). At the same time, the organization has the right to take into account the costs associated with using the program under a license agreement when calculating income tax, regardless of whether the program is registered with Rospatent or not ().

If the organization uses the accrual method, consider periodic payments for the use of a computer program as they accrue ().

Situation: Is it necessary to distribute a one-time one-time payment for the use of non-exclusive rights to a computer program when calculating income tax? The organization uses the accrual method*

Yes need.

This is explained by the fact that under the accrual method, expenses are recognized in the period to which they relate. If expenses relate to several reporting periods, they need to be distributed.

Expenses are written off evenly (according to reporting periods). The period for writing off expenses is determined by a contract or other document, for example a license form, which indicates its validity period* ().

But what if the contract does not define its validity period? Then write off the one-time payment for the use of non-exclusive rights to a computer program as expenses, taking into account the principle of uniformity. This can be done in one of the following ways.

First way. Take into account the one-time payment during the period established by Article 1235 Civil Code RF. That is, within five years* (see, for example,). Therefore, if, when purchasing a computer program under a license agreement, an invoice with an allocated amount of input tax is received from the seller, the deduction of VAT on such a document is not legal (Tax Code of the Russian Federation). This is explained by the fact that organizations that implement computer programs under such agreements are recognized as VAT payers ().

The term “buy 1C: Accounting” indicates that the buyer does not purchase it himself software, but the right to use it. The current provision in Russia, PBU 14/2007, classifies such software as an intangible asset that must be reflected in the balance sheet.

If payment for the purchase was made in a one-time payment, then the expenses incurred are classified as deferred expenses, after which the write-off will occur in installments throughout the entire term of the agreement for using the program.

In some cases, the license agreement does not establish deadlines. In such a situation, the user independently, taking into account his accounting policy determines the period of operation of the purchased software.

For example, consider a situation in which a company purchased a license for the right to use the 1C program, paying 13 thousand rubles for it. The funds are charged to deferred expenses and will be written off to account 26 “General business expenses” with a write-off period of 24 months in equal installments.

Purchasing software

The fact of purchasing the software is reflected in the 1C program with the document “Receipt of goods and services”, and a note is made that the purchase belongs to the category of services. The corresponding position must be entered in the nomenclature directory, in in this case“Purchase of the 1C program: Accounting version PROF.” The nomenclature should be based on service category.

In the “Accounts” column, you need to enter data on account 97.21 “Other deferred expenses”.

In the process of filling out the details “Deferred expenses”, you need to create a new expense item, specifying not only the acquisition cost, but also the period during which the write-off will be carried out (indicate the start and end dates, analytics parameters, and so on).

After this, the specified cost is immediately included in deferred expenses for the specified amount. After posting the “Receipt of goods and services” document, the system will generate the following transaction:

Debit 97.21 Credit 60.01

Taking into account the fact that the company in question is a VAT payer, the amount of tax on the purchase is entered as a separate entry Debit 19.04 Credit 60.01

Write-off of deferred expenses

This operation is a regulatory one. That is, it will be carried out automatically by the system based on the initially specified calculation parameters in the “Month Closing” document. In this case, 1C takes care of all the calculations of the amount of funds written off and the write-off itself.

After the document is posted, a posting is generated with expenses assigned to account 26, as was originally established. The write-off amount was calculated by the system based on the established start and end dates of the period of use.

By going to the document movement through the “Calculation of write-off of deferred expenses” tab, you can always see the main write-off parameters for the category being carried out.

The program will automatically write off monthly expenses until the expiration date for the write-off is set in the program. The user can view automatically created operations in the journal of routine operations, where they are stored. To do this, you need to go through the section “Operations” - “Closing the period” - “Routine operations”.

It is worth noting that in 1C this operation is open for creation in manual mode, and the use of the “Month Closing” document is not required.

Almost every organization in the course of its activities is faced with the acquisition and use of computer programs. How are expenses for computer programs taken into account in accounting and tax accounting? What entries reflect accounting for computer programs?

A computer program, based on its characteristics, is similar to a specific category of property - intangible assets, but in reality it does not belong to them. Since in this case one of the main conditions for the compliance of an accounting object with the category of intangible assets is not met - the exclusive right to this object. The acquisition of a computer program by an organization is, in essence, the purchase of non-exclusive rights to use this program as a user.

Validity period of the right to a computer program

In order to accept a computer program for accounting, you need to know the period of its use - the period of validity of the program license. It is usually specified in the license copy or license agreement. In the absence of such, the period of use of the software is taken to be the validity period of the purchase agreement. If there is no mention of the period either in the contract or in the agreement, then following paragraph 4 of Art. 1235 of the Civil Code, it should be considered equal to 5 years.

Accounting for computer programs

States that the cost of purchasing a computer program should be recorded in accounting as deferred expenses.

When purchasing a non-exclusive right to use a computer program, account 97 reflects the amount initial cost specific object.

Throughout useful life Using a computer program, the initial cost is written off to the debit side of the organization’s cost accounts, in accordance with the specifics of the software used and its relationship to the production process. In simple terms, the object is, as it were, depreciated.

Accounting entries for accounting of computer programs:

• D 97 K 60 (76)− expenses were incurred when acquiring a non-exclusive right to the software;
• D 19 K 60− taken into account input VAT from purchased software;
• D 68 K 19− input VAT on the purchase of the program is deductible;
• D 60 (76) K 51− payment was made from the current account for the computer program.

After the software is accepted for accounting, every month part of the cost is written off in the manner approved accounting policy enterprises.

Posting for writing off the cost of software – D 20 (25, 26, 44) K 97

In addition, the software object must be shown on the organization’s balance sheet. Since there is no such name in the chart of accounts, the accountant needs to create it himself.

Tax accounting accounting of computer programs

To correctly calculate income tax, costs associated with the purchase of any computer program should be taken into account as part of other expenses.

Clause 1 of Art. 272 of the Tax Code of the Russian Federation says that expenses accepted for tax purposes must be carried out in the reporting period in which they were made, regardless of their payment. According to paragraph 1 of Art. 26 of the Tax Code of the Russian Federation, expenses for software are taken into account when taxing profits. In this case, expenses in the amount of the initial cost of the object can be written off once, since tax code it doesn't prohibit it. In the arbitration judicial practice There have been many cases where judges have supported precisely this position.

Organizations using the cash method can, without the slightest doubt, write off the costs of purchasing the necessary software at a time. Also, organizations that have chosen a simplified taxation system can do this without hesitation.

The difference between two accounting: tax and accounting

Since in accounting, expenses for the program are taken into account as part of deferred expenses, and in tax accounting they are written off at a time in full cost at the time of conclusion of the transaction, a taxable temporary difference arises. The consequence of this difference is a delayed tax liability. It must be taken into account on account 77, specially created for such cases.

Accounting and tax accounting program 1C Accounting 8

in the 1C Accounting program 8 edition 3.0.

The materials of the article are current as of September 29, 2015.

Reproduction of the article is permitted with indication of the author and a link to the source.

The first question to which we must get an answer: “What asset is the 1C Accounting 8 program?”

The 1C Accounting 8 program is certainly an intangible asset in accordance with PBU 14/2007 “Accounting for intangible assets”.

But it is an intangible asset only for the copyright holder, i.e. directly for the 1C company.

When purchasing the 1C Accounting 8 program, you need to understand that regardless of which agreement (license or supply agreement) we buy the program, nor the form primary document(TORG-12 invoice or Transfer of Rights Act) we acquire non-exclusive rights to use this software product.

How to take into account non-exclusive rights and, in particular, the right to use the 1C Accounting 8 program in accounting is established in clause 39 of PBU 14/2007 “Accounting for intangible assets”:

Intangible assets received for use are accounted for by the user (licensee) on an off-balance sheet account in an assessment determined based on the amount of remuneration established in the agreement.

... Payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment, are reflected in the accounting records of the user (licensee) as deferred expenses and are subject to write-off during the term of the agreement.

In tax accounting, expenses for the purchase of the 1C Accounting 8 program are classified as Other expenses associated with production and (or) sales on the basis of clause 26, clause 1 of Article 264:

expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license and sublicense agreements).

On the question of how long to take into account the costs of acquiring non-exclusive rights in tax accounting, there are 3 points of view (all 3 are confirmed by Letters from the Ministry of Finance):

Option 1.

Such expenses are recognized in the tax base when they are incurred.(Letters from the Ministry of Finance: dated 08/29/2003 N 04-02-05/5/13, dated 02/06/2006 N 03-03-04/1/92, dated 08/09/2005 N 03-03-04 /1/156).

The same point of view is supported by the majority of arbitration judges (Determination of the Supreme Arbitration Court of the Russian Federation dated December 27, 2011 N VAS-16684/11, Resolution of the FAS of the North-Western District dated October 15, 2007 in case No. A05-810/2007, Resolution of the FAS of the North-Western District dated 08/09/2011 in case No. A56-52065/2010, Resolution of the FAS Moscow District dated 09/07/2009 N KA-A40/6263-09 in case N A40-92124/08-128-107, Resolution of the FAS Moscow District dated 07/22/2010 N KA-A40/7322-10-2 in case No. A40-40615/09-14-174, Resolution of the Federal Antimonopoly Service of the Moscow District dated 01.09.2011 N KA-A40/9214-11 in case No. A40-5385/11-20-22 , Resolution of the FAS Volga-Vyatka District dated 08/17/2007 in case N A43-33315/2006-37-925, Resolution of the FAS Volga District dated 01/18/2008 in case N A55-5316/07, Resolution of the FAS Povolzhsky District dated 02/16/2009 case No. A55-9496/2008, Resolution of the Federal Antimonopoly Service of the Volga District dated January 26, 2010 in case No. A57-4800/2009).

Judging by the extensive arbitration practice, we can conclude that this option does not suit tax inspectors.

Option 2.

A taxpayer using the accrual method distributes expenses incurred taking into account the principle of even recognition of income and expenses. In this case, the taxpayer has the right to independently determine the period during which the specified expenses are subject to accounting for profit tax purposes.(Letters from the Ministry of Finance: dated 06/23/2006 N 03-03-04/1/542, dated 04/18/2007 N 03-03-06/2/75, dated 06/07/2007 N 03-03-06/1/366, dated 11/27/2007 N 03-03-06/1/826, dated 03/17/2008 N 03-03-06/1/185, dated 07/16/2008 N 03-03-06/1/406, dated 01/29/2010 N 03 -03-06/2/13, dated 12/30/2010 N 03-03-06/2/225, dated 01/16/2012 N 03-03-06/1/15, dated 02/13/2012 N 03-03-06/ 2/19, dated 05/25/2012 N 03-03-06/1/276, dated 08/31/2012 N 03-03-06/2/95, dated 09/10/2012 N 03-03-06/1/476, dated 03/18/2013 N 03-03-06/1/8161, dated 03/18/2014 N 03-03-06/1/11743).

Option 3.

Paragraph 4 of Satya 1235 of the Civil Code Russian Federation it is stipulated that if the license agreement does not define its validity period, the agreement is considered to be concluded for five years.

Considering the above, if the conditions license agreement The period for using a computer program has not been established; expenses for the acquisition of non-exclusive rights to this software are taken into account when determining the tax base for corporate income tax evenly, taking into account the period established by the Civil Code of the Russian Federation.(Letters from the Ministry of Finance: dated 03/17/2009 N 03-03-06/2/48, dated 04/20/2009 N 03-03-06/2/88, dated 02/02/2011 N 03-03-06/1 /52, dated December 16, 2011 N 03-03-06/1/829, dated April 23, 2013 N 03-03-06/1/14039)

Obviously, option 3 is the safest from the point of view of claims from tax inspectors.

Now let's see how to reflect the purchase of the 1C Accounting 8 program directly in the 1C Accounting 8 edition 3.0 program?

If you use option 1 described above (recognizing expenses at the time of occurrence), then basically no questions arise here. This operation is reflected in the documents Receipt of services: An act in which the tabular part indicates the cost account to which the costs of purchasing the 1C Accounting 8 program are written off (these can be accounts 20, 25, 26, 44).

In this example, we will consider the option of recording the acquisition of the 1C Accounting 8 program using options 2 and 3.

According to the conditions of the example, on 02/02/2015, we bought the 1C Accounting program 8 version PROF for 13,000 rubles (VAT exempt). In accordance with paragraph 26, paragraph 2 of Article 149 of the Tax Code of the Russian Federation ... not subject to taxation (exempt from taxation) the sale ... of the rights to use a program for electronic computers, on the basis of a license agreement.

Let’s first create the corresponding expense element in the Future Expenses directory ( Menu Directories - Deferred expenses).

Let's indicate the Name: Program 1C: Accounting 8.

Select the type of expense Others

Type of asset on the balance sheet: Other current assets(it depends on the filling in of this detail in which line balance sheet this asset will be reflected. I believe that this asset should be reflected in line 1260 “Financial and other current assets”, since we can sell the 1C Accounting 8 program (the rights to use the Accounting 8 program) to another legal entity or individual at any time).

Let's choose expense recognition By month

Start of write-off: select the date of purchase of the program 02.02.2015

Ending: 01.02.2015 (we will write off costs according to option 3 for 5 years).

Cost account: choose cost account from the chart of accounts. In this example, our organization provides services and general running costs counts on account 26.

Cost item: choose Other costs.

To reflect business transaction to purchase the 1C Accounting 8 program, we will use the document Receipt of services: Act ( Menu Purchases - Receipts (acts, invoices)).

When filling out the tabular part, you can not fill out the Nomenclature field (so as not to create an extra element of the Nomenclature directory), but immediately go to the Service Contents field and write “1C Accounting 8 PROF Program”.

In the Accounting account field, select account 97.21 “Other deferred expenses” from the chart of accounts; in the Deferred expenses field, select the deferred expenses directory element we created earlier, “Program 1C: Accounting 8” and, if necessary, indicate the Cost Division. The invoice and analytics for tax accounting will be filled in automatically.

After posting the document, posting D97.21 K60.01 will be created. (if an advance payment was made, there will also be a posting to offset the advance payment D60.01 K60.02). If you want to conduct mutual settlements with the seller not on account 60, but for example on account 76.05 “Settlements with other suppliers and contractors” or 76.09 “Other settlements with various debtors and creditors”, then you can select the appropriate accounts using the hyperlink of the “Settlements:” details .

Thereafter, monthly regulatory operation“Write-off of future expenses” will be written off from account 97.21 to account 26 ( Operations Menu - Month End).

In the first and last months the amount will be calculated taking into account the number of days of using the program, in other months the amount is calculated by the number of months (February 2015: 208.93 rubles (13,000 rubles / 60 days * 27 days), March 2015 - January 2020: 216.67 rubles each (RUB 13,000 / 60 days), February 2020: RUB 7.54).

I wish you success,

Sergey Golubev