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 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.
Clause 4 of Satya 1235 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.
Taking into account the above, if the terms of the license agreement do not establish the period of use of the computer program, the costs of acquiring non-exclusive rights to this software are taken into account when determining 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: Others 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 accounts for general business expenses 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. Accounting 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 .
In the future, the monthly regulatory operation “Write-off of deferred 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
Contrary to the usual expression “”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized.
If the payment for it was a one-time payment, then the cost of the non-exclusive right must be attributed to (abbreviated name - RBP), then it is subject to gradual write-off as expenses throughout the term of the contract.
It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in accounting policy. Recommended according to newsletter 1C company, period of use software products this company should be set at 2 years.
Example. The organization purchased from a partner of the 1C company a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of a non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost over two years to the cost account 26 " General running costs» using monthly write-off transactions.
Purchasing software in 1C 8.3
We capitalize the software with the document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “”, the type of nomenclature should be “Service”.
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When filling out the “Future expenses” details, you must create new element directory - a new expense item for future periods, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of write-off, the end date of write-off RBP, account and cost analytics):
Thus, the cost of the purchased program will be immediately included in the BRP. Let's post the document "", and it will generate a posting in Accounting Account 97.21 according to the entered item "1C Accounting". (In this example, the purchasing organization is a VAT payer, so the posting was made for the amount of the program cost excluding VAT, and the VAT amount was included in Dt 19.04):
Write-off of deferred expenses
The operation is routine. It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing monthly processing "". The program itself will determine the need to write off the RBP and calculate the amount.
When performing the operation, a posting is generated as specified (in our example, account 26), the amount is calculated based on the selected start date of write-off and end date.
What is the procedure for recognizing expenses for the acquisition of the 1C "Salaries and Personnel" program and its installation in accounting and tax accounting (for profit tax purposes)? What is the procedure for determining the period of use of the program in the absence of it in the contract (in general and in relation to the case when the corresponding rules were not previously established in the accounting policy)?
Having considered the issue, we came to the following conclusion:
It is more expedient (including from the standpoint of avoiding the occurrence of temporary differences) to recognize the costs of the organization indicated in the question (together for the acquisition of the program under a license agreement and its installation on a computer under the same agreement) evenly as part of other expenses associated with production and sales of throughout the expected period of use of the computer program.
In accounting, these expenses are first reflected as deferred expenses, and then over the course of established by the organization term are taken into account as part of expenses for common types activities. The program itself is simultaneously taken into account on the balance sheet.
Rationale for the conclusion:
Accounting
Software for the purpose of accounting is recognized as an intangible asset (IMA) only if the enterprise receives exclusive rights to it (clauses 3, 4 of PBU 14/2007 “Accounting for Intangible Assets”, hereinafter referred to as PBU 14/2007).
Non-exclusive rights to use the result of intellectual activity acquired under a license agreement are not recognized as intangible assets, that is, the costs of acquiring non-exclusive rights are subject to inclusion in expenses (see also clauses 7.2 and 8.6 of the Accounting Concept in market economy Russia, approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, the Presidential Council of the Institute professional accountants 29.12.1997).
If the program will be used in the production or sale of products (goods), to provide services, perform work, or for the management needs of an enterprise, then the costs of its acquisition under a license agreement are recognized in accounting as expenses for ordinary activities (clauses 2, 4, 5, 7 PBU 10/99 “Expenses of the organization”, hereinafter referred to as PBU 10/99).
According to clause 18 of PBU 10/99, expenses must be recognized as follows: reporting period in which they took place, regardless of the time of their actual payment.
Taking into account clause 65 of the Accounting Regulations and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, and clause 39 of PBU 14/2007 Intangible assets received for use (under a license agreement) are taken into account by the licensee on an off-balance sheet account in the assessment determined based on the amount of remuneration established in the agreement (for example, by debit of off-balance sheet account 012 “Intangible assets received for use on the basis of a license agreement”).
Payments for the granted right to use intellectual property, made in the form of a fixed one-time payment (as in the situation under consideration), are reflected in the accounting records of the licensee as deferred expenses and are subject to write-off during the term of the contract.
In our opinion, when accounting for expenses under a license agreement, in accordance with the terms of which the software is installed, the cost of installation is not isolated, since without it the purchased program cannot be used.
Thus, if the acquired non-exclusive rights to the software are used for their intended purpose over several reporting periods (months), the total costs of acquiring such rights, paid in a one-time payment, are initially reflected in the accounting records as a debit to account 97 “Deferred expenses” with their subsequent write-off to the debit of the accounts of production costs (selling expenses, general business expenses) during the term of the contract.
The following entries are made in accounting:
Debit 012
- rights acquired under a license agreement are registered in an off-balance sheet account in an assessment determined based on the amount of remuneration established in the agreement;
Corporate income tax
Since in the case under consideration the organization does not receive exclusive rights to the software, the costs incurred cannot be attributed to the costs of acquiring intangible assets (clause 3 of Article 257 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 05.05.2012 N 07-02-06/128, dated 13.02. 2012 N 03-03-06/2/19, dated 24.11.2011 N 03-03-06/2/181). IN in this case expenses for the acquisition of rights to use computer programs are taken into account in accordance with paragraphs. 26 clause 1 art. 264 of the Tax Code of the Russian Federation - as part of other expenses associated with production and sales (letters of the Ministry of Finance of Russia dated January 30, 2017 N 03-03-06/1/4386, dated February 12, 2016 N 07-01-09/7509). Also, as part of other expenses, the right to take into account the costs associated with the preparation software for use, including adapting the software, setting up the program, provided that these costs meet the criteria established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia for Moscow dated August 22, 2007 N 20-12/079908).
According to paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, when applying the accrual method, expenses are recognized in the reporting period in which they arise based on the terms of the contract, regardless of the time of actual payment Money and (or) another form of payment and are determined taking into account the provisions of Art. 318-320 Tax Code of the Russian Federation.
Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain conditions regarding the period of occurrence of expenses and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently.
Thus, the organization independently establishes the period during which the costs of acquiring rights to use programs and databases (and the costs of installing the software directly associated with the acquisition) will be taken into account evenly for profit tax purposes, if the license agreement does not specify the period of use of the program (letters Ministry of Finance of Russia dated 03/18/2014 N 03-03-06/1/11743, dated 01/16/2012 N 03-03-06/1/15, dated 02/02/2011 N 03-03-06/1/52, dated 20.04. 2009 N 03-03-06/2/88, dated 02/19/2009 N 03-03-06/2/25, letter of the Federal Tax Service of Russia dated 01/19/2009 N 3-2-13/9, etc.). From the position of the Russian Ministry of Finance, when setting a deadline, it is necessary to take into account the provisions of the Civil Code of the Russian Federation (letter of the Russian Ministry of Finance dated April 23, 2013 N 03-03-06/1/14039).
We cannot help but note that there are also explanations from a different point of view (letters from the Ministry of Finance of Russia dated 04/23/2013 N 03-03-06/1/14039, dated 02/02/2011 N 03-03-06/1/52, dated 29.01. 2010 N 03-03-06/2/13, dated 08/16/2010 N 03-03-06/1/551, dated 10/23/2009 N 03-03-06/1/681, 04/20/2009 N 03-03- 06/2/88, dated 03/17/2009 N 03-03-06/2/48, dated 02/19/2009 N 03-03-06/2/25).
Arbitration practice shows that taxpayers successfully challenge claims tax authorities on uniform recognition of expenses for computer programs (see, for example, decisions of the Fourth Arbitration Court of Appeal dated April 3, 2014 N 04AP-4378/13, FAS Moscow District dated March 18, 2014 N F05-1208/14 in case N A40-14277/2012 , Seventh Arbitration Court of Appeal dated November 28, 2012 N 07AP-9152/12, FAS Volga District dated July 12, 2012 N F06-5251/12 in case N A65-20465/2011, FAS Northwestern District dated August 9, 2011 N F07- 7033/11 in case No. A56-52065/2010 and dated July 21, 2011 No. F07-12326/10 in case No. A56-48512/2009).
At the same time, there are examples of cases with a different position, when the decision is made in favor of the tax authorities. Thus, the judges concluded that if the terms of the license agreement do not establish the period for using a computer program, then the costs of acquiring non-exclusive rights to this software are accepted when determining the tax base for corporate income tax evenly, taking into account the period established by the Civil Code of the Russian Federation (5 years ), and not at a time, as was done by the taxpayer (resolution of the Eleventh Arbitration Court of Appeal dated April 18, 2016 No. 11AP-2863/16).
Thus, the issue of accounting for profit tax purposes for expenses for the purchase of a computer program is this moment ambiguous, since the legislation does not contain rules for determining the period for writing off costs in the case when the license agreement does not indicate the period for using the software.
In our opinion, for tax purposes, an organization has the right to recognize expenses under a license agreement evenly over a certain period of time, which will lead to convergence of tax and accounting accounting and will not lead to temporary differences (clauses 3, 8 of PBU 18/02 “Accounting for calculations” on corporate income tax").
Accounting policy
The chosen procedure for recognizing expenses in accounting and for tax purposes must be fixed in the relevant sections of the accounting policy (see also the resolution of the Federal Antimonopoly Service of the North-Western District dated 08/09/2011 N F07-7033/11).
When formulating the relevant elements of an accounting policy for the purposes of an organization’s accounting, it is permissible to choose one of the options (clause 7 of PBU 1/2008 “Accounting Policy of an Organization”, hereinafter referred to as PBU 1/2008):
1. Expenses for the acquisition of non-exclusive rights are recognized within the five-year period established by clause 4 of Art. 1235 of the Civil Code of the Russian Federation. This option is preferable from the point of view of minimizing tax risks;
2. Expenses for the acquisition of non-exclusive rights are recognized within a shorter period established by the organization independently.
In our opinion, when setting a deadline, the taxpayer should proceed from the actual planned period of use of the software in its activities, and not from the deadlines recommended by the manufacturer. In this case, the planned period may coincide with the period recommended by the software manufacturer or other authorized person.
Taking into account paragraphs 8 and 10 PBU 1/2008, if there is no specified procedure in the accounting policy (including in terms of determining the period of use of the software), the organization can supplement it with the relevant rules.
Encyclopedia of solutions. Accounting for costs associated with the acquisition of rights to use computer programs and databases under license agreements;
Encyclopedia of solutions. Tax related to the use of references legal systems, accounting programs, etc.
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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 copy of the license 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.
There is such a thing as purchasing 1C software. In fact, what is purchased is not the product itself, but an official license for use, since the exclusive right to the software belongs directly to the developer company. The fact of acquisition cannot be designated as an intangible asset and such a right is considered non-exclusive. Let us consider in detail how to reflect in 8.3 the purchase of a non-exclusive right to use the software.
I would like to immediately note that the payment for the software should be classified as deferred expenses (FPR) and written off gradually over the term of the license agreement. If the validity period is not specified in the agreement, then the user organization sets it independently and indicates it in the “Accounting Policy” setting.
So, first we will register the receipt of software in the program. This is done through the document “Receipt of goods and services” with the type “Services (act)”:
Please note that the software item must have the type “Service”.
All fields of the receipt document are filled out as standard, with the exception of the “Accounts” column in the tabular section. Here you need to indicate cost account 97.21 (Other deferred expenses):
If the organization is a VAT payer, then in the “VAT Account” field the account must be indicated - 19.04. When entering data, you will need to create a new item in the “Deferred expenses” field and detailed filling fields:
Name – must reflect the name of the software;
Group – the folder where this item will be stored;
Type for OU – indicate “Other”;
Type of asset in the balance sheet – other current assets;
Amount – must be specified;
Recognition of expenses - the period (month, quarter) of asset write-off is indicated;
Start of write-off – select the date from which the write-off will begin;
End – select the date when the write-off ends;
Cost account – 26 (General expenses);
Cost items – indicate other costs.
Based on this, the cost of the purchased software will immediately be included in the BPR. After entering the data, we carry out “Receipt of goods and services” and look at the movement of the document:
In this case, the receipt of the asset is reflected in account 97.21 without taking into account VAT, which is allocated as a separate posting to account 19.04. Let's move on to writing off future expenses. This processing regulatory and is carried out on the basis of the completed data at the end of the reporting month using the “Month Closing” document:
The write-off of the RBP amount is determined automatically by the program. After posting, the document generates a transaction for moving the partial value of the asset from account 97.21 to account 26, as was previously specified in the receipt document:
In the “Calculation of write-off of deferred expenses” tab, you can view the calculation of the write-off of RBP with a reflection of all parameters, as well as the written-off amount and balance. Through the “Month Closing” processing, an automatic partial write-off of the cost will occur until full repayment. Each subsequent processing at the end of the month will be reflected in the journal " Regulatory operations" You can find the journal if you go to the “Operations” menu tab, then the “Month Closing” section.