Accounting for intangible assets in a budgetary institution. Summary: Accounting for intangible assets in budgetary and commercial institutions
Problem number 6.
A state institution at the expense of budgetary funds acquired the exclusive right to a utility model (patent) from an individual - an author who is not an individual entrepreneur.
At the same time, the institution has paid a fee for registering a patent alienation agreement.
The expenses of the institution for the payment from the cash office of the remuneration to the patent holder for the alienation of the exclusive right amounted to 50,000 rubles. The fee paid for the registration of the patent alienation agreement is 1200 rubles.
Content of operations | Debit | Credit | Amount, rub. | Primary document |
Reflection of Investments in Acquisition of the Exclusive Right to a Utility Model | 1 106 32 320 | 1 302 32 730 | 50 000 | |
Transfer of funds for payment of fees for registration of an agreement on alienation of a patent | 1 303 05 830 | 1 304 05 290 | 1 200 | Extract from the personal account |
Inclusion of the duty in the composition of investments in the acquisition of the exclusive right to a utility model | 1 106 32 320 | 1 303 05 730 | 1 200 | Certificate of registration of the contract, Help |
Acceptance of the object of intangible assets for the initial cost (50,000 + 1200) | 1 102 30 320 | 1 106 32 320 | 51 200 | |
Payment of remuneration from the cash desk of an institution under an agreement on alienation of a patent | 1 302 32 830 | 1 201 34 610 | 50 000 | Account cash warrant |
Comments
The exclusive right to a utility model belongs to the patentee (clause 1 of article 1358 of the Civil Code of the Russian Federation). The patentee may transfer the exclusive right to a utility model to any natural or legal person.
The institution has the right to conclude an agreement with the rightholder on the alienation of a patent for a useful model in the amount of 50,000 rubles. without bidding, subject to the conditions specified in clause 14, part 2 of Art. 55 FZ dated July 21, 2005 No. 94-FZ.
For actions related to state registration of an agreement on alienation of a patent, patent fees are levied (clause 1 of article 1249 of the Civil Code of the Russian Federation).
In this case, the institution has paid the duty provided for in clause 3.2 of the Decree of the Government of the Russian Federation of December 10, 2008 No. 941.
The acquired exclusive right to a utility model meets the conditions for accepting it for accounting as an intangible asset (clause 56 of Instruction No. 157n). The object of intangible assets is accepted for budgetary accounting at its initial cost, which in this case is equal to the amount of the institution's actual investments in its acquisition and the costs of registering an agreement on alienation of a patent (clause 62 of Instruction N 157n).
Expenses for acquiring exclusive rights to a utility model:
Dt 1 106 32 320 Kt 1 302 32 730, 1 303 05 730
Formed initial cost of the object of intangible assets:
Analytical accounting of intangible assets is carried out in the Inventory card for accounting for fixed assets (f. 0504031) (clause 68 of Instruction N 157n).
The costs of paying the fee for registration of the agreement on alienation of the patent are referred to article 290 "Other costs" of KOSGU (Order of the Ministry of Finance of Russia dated December 28, 2010 No. 190n).
Dt 1 303 05 830 Kt 1 304 05 290
When paying out money from the cash desk:
Dt 1 302 32 830 Kt 1 201 34 610
Instruction No. 162n does not indicate the correspondence of accounts for payment of remuneration from the cash desk under an agreement on the alienation of an exclusive right. Therefore, this correspondence should be coordinated with the financial authority (paragraph 5, clause 2 of Instruction No. 162n).
The remuneration paid to an individual under an agreement on the alienation of the exclusive right to use a utility model is not subject to insurance premiums on the basis of Part 1, 3 of Art. 7 FZ of 24.07.2009 No. 212-FZ, Letter of the Ministry of Health and Social Development of Russia of 12.03.2010 No. 559-19.
The institution does not have an obligation to withhold personal income tax from the amount of remuneration under an agreement on the alienation of the exclusive right to a utility model. An individual who has received the specified remuneration calculates and pays personal income tax on his own (clause 2 of article 226, clause 2 of clause 1 of article 228 of the Tax Code of the Russian Federation).
In this case, the intangible asset is not used by the institution to generate income. Due to this, the object is not recognized as depreciable property (clause 1, clause 1, clause 2, article 256 of the Tax Code of the Russian Federation).
The useful life of the object of intangible assets is determined by the commission for the receipt and disposal of the institution's assets based on the term of the patent (clause 60 of Instruction No. 157n).
The Commission annually determines the length of the period during which the intangible asset is supposed to be used, and in cases of its significant change, it specifies its useful life.
Problem number 7.
A state institution at the expense of funds from income-generating activities acquired the exclusive right to an invention (patent). The invention is intended for use in income-generating activities.
Actual costs of acquiring the patent amounted to 91,200 rubles. The remaining patent term is five years. The accounting policy of the institution for tax purposes is the straight-line depreciation method.
reflect in the accounting the acceptance for accounting of an object of intangible assets.
Content of operations | Debit | Credit | Amount, rub. | Primary document |
Reflection of investments in an intangible asset (patent) when it is acquired at the expense of funds from income-generating activities | 2 106 32 320 | 2 302 32 730 | 91 200 | Patent alienation agreement |
Recognition of an intangible asset at historical cost | 2 102 30 320 | 2 106 32 320 | 91 200 | The act of acceptance and transfer of the object of fixed assets, Inventory card |
Monthly during the period of use of the invention (60 months) | ||||
Depreciation for intangible assets used in income-generating activities (91 200/60) | 2 109 61 271 | 2 104 39 420 | 1 520 | reference |
Comments
An agreement on the transfer of exclusive rights (alienation of a patent) is subject to registration with the federal executive authority for intellectual property and without such registration is considered invalid (Article 1369 of the Civil Code of the Russian Federation).
For the purposes of profit taxation, the institution has the right to independently determine the useful life of the invention, which cannot be less than two years (paragraph 2, clause 2, article 258 of the Tax Code of the Russian Federation).
Expenses for acquiring exclusive rights to an invention at the expense of funds from income-generating activities:
Dt 2 106 32 320 Kt 2 302 32 730
Formed initial cost of an intangible asset:
Dt 2 102 30 320 Kt 2 106 32 320
Analytical accounting of objects of intangible assets is kept in the Inventory card for accounting of fixed assets (form 0504031) (clause 68 of Instruction N 157n).
For objects of intangible assets worth over 40,000 rubles. depreciation is charged (paragraph 3, clause 93 of Instruction N 157n). The calculation of the annual depreciation amount is made on a straight-line basis based on the carrying amount of the intangible asset and the depreciation rate calculated in accordance with the useful life of this object.
The useful life of the object of intangible assets is determined by the commission for the receipt and disposal of the institution's assets based on the term of the patent (clause 60 of Instruction N 157n).
Dt 2 109 61 271 Kt 2 104 39 420
Transactions on the transfer of exclusive rights to inventions are not subject to VAT (clause 26, clause 2, article 149 of the RF Tax Code). Accordingly, the patentee does not submit VAT to the institution.
Problem number 8.
In the process of carrying out experimental design work, the state institution received a new technical solution - a device (a useful model subject to legal protection), and also created its prototype.
The work was carried out at the expense of the budget. Patent fees were paid from funds from income-generating activities.
The cost of development work (wages of workers, insurance premiums, cost of materials, depreciation of machinery and equipment, etc.) amounted to 249,000 rubles, of which 72,000 rubles are directly spent on the production of a prototype.
The amount of paid patent fees is 3,000 rubles.
The institution plans to use the manufactured prototype of the utility model for three years (36 months).
reflect the acceptance for accounting of a prototype as part of fixed assets, acceptance for accounting of an object of intangible assets.
Content of operations | Debit | Credit | Amount, rub. | Primary document | |
Reflection of investments associated with the implementation of development work | 1 106 32 320 | 1 302 11 730, 1 303 02 730, 1 303 06 730, 1 303 07 730, 1 303 08 730, 1 303 10 730, 1 303 11 730, 1 104 34 410, 1 105 36 440 | 249 000 | Payroll, Claim- invoice, Help | |
Writing off funds from a personal account in payment of patent fees | 2 303 05 830 | 2 201 11 610 | 3 000 | Extract from the personal account | |
Acceptance of patent fees for budget accounting | 2 106 32 320 | 2 303 05 730 | 3 000 | Utility Model Patent, Help | |
Transfer of investments in intangible assets to budgetary activities | 2 401 20 241 | 2 106 32 420 | 3 000 | Chief Steward's Decision | |
1 106 32 320 | 1 401 10 180 | ||||
Reflection of investments in the manufacture of a prototype device | 1 106 31 310 | 1 106 32 320 | 72 000 | reference | |
Acceptance of a prototype as part of fixed assets | 1 101 38 310 | 1 106 31 310 | 72 000 | Certificate of acceptance and transfer of the object of fixed assets, Inventory card of fixed assets | |
Acceptance of an object of intangible assets (249,000 + 3,000 - 72,000) | 1 102 30 320 | 1 106 32 320 | 180 000 | The act of acceptance and transfer of the object of fixed assets, Inventory card fixed assets |
|
Monthly during the useful life of the prototype (36 months) |
|||||
Accrual of depreciation on an item of fixed assets used in budgetary activities (72,000 / 36) | 1 401 20 271 | 1 104 38 410 | 2 000 | reference | |
Monthly during the term of the exclusive right to a utility model (120 months) |
|||||
Accrual of amortization on an intangible asset used in budgetary activities (180,000 / 120) | 1 401 20 271 | 1 104 39 420 | 1 500 | reference | |
Comments
A utility model refers to the results of intellectual activity. A utility model created by an employee in connection with the performance of his job duties is recognized as a service utility model. The right to obtain a patent and the exclusive right to a service utility model belong to the employer (clauses 1, 3, Article 1370 of the Civil Code of the Russian Federation).
The exclusive right to a utility model is recognized and protected subject to state registration, on the basis of which the Federal Executive Office for Intellectual Property issues a patent. A patent for a utility model certifies its priority and the exclusive right of the patent owner (clause 1 of article 1232, clause 1353, clause 1 of article 1354, clause 1 of article 1358 of the Civil Code of the Russian Federation).
The term of the exclusive right to a utility model is ten years (clause 1 of article 1363 of the Civil Code of the Russian Federation).
For actions related to a patent for a utility model, patent fees are levied (clause 1 of article 1249 of the Civil Code of the Russian Federation). In this case, the institution has paid the fees provided for in clauses 1.2, 1.14 of the Decree of the Government of the Russian Federation of December 10, 2008 No. 941.
The costs of the institution associated with the implementation of development work:
Dt 0 106 32 320 Kt 0 302 00 000, 0 104 00 000, 0 303 00 000, 0 105 00 000
The institution has the right to transfer investments in the amount of the patent fee from extrabudgetary activities to budgetary activities on the basis of the decision of the Federal Penitentiary Service (the territorial body of the Federal Penitentiary Service), subject to the availability of approved allocations necessary to maintain the corresponding assets. (Letter of the Ministry of Finance of Russia dated May 25, 2006 No. 02-14-10a / 1354. The letter should be guided by taking into account the requirements of Instruction No. 157n and Instruction No. 162n.)
Formed value of the object of intangible assets:
Dt 1 102 30 320 Kt 1 106 32 320
The amount of investments in the creation of a prototype manufactured in the course of experimental design work is reflected:
Dt 1 106 31 310 Kt 1 106 32 320.
An item of fixed assets is taken into account at the formed initial cost:
Dt 1 101 30 000 Kt 1 106 31 310
Depreciation charge for intangible assets:
· Dt 1 401 20 271 Kt 1 104 39 420 "
Depreciation charge on an item of fixed assets:
Dt 1 401 20 271 Kt 1 104 30 000
The costs of the institution for the payment of patent fees incurred at the expense of funds from income-generating activities are related to the costs of creating depreciable property and, on this basis, are not taken into account when determining the tax base, but form the initial cost of this property (clause 3 of Art. 257, cl. 5 article 270 of the Tax Code of the Russian Federation).
Problem number 9.
The government agency received as a donation a set of used cabinet furniture from a commercial organization.
Based on the decision of the institution's commission, the current market value of this set of furniture is 42,000 rubles, and the remaining period of its operation is five years. The institution does not carry out activities that generate income.
to reflect in the accounting of a state institution the receipt as a donation of a set of used cabinet furniture from a commercial organization for the purpose of conducting statutory activities.
Accounting for intangible assets in budgetary institutions established by regulatory enactments. To keep it in accordance with the procedure determined by the law, you must follow the instructions developed for the conduct of accounting in state organizations. Consider the main points of accounting for intangible assets.
What assets are considered intangible in the budgetary environment
In the accounting of state organizations, a non-financial asset of reusable or permanent use is recognized as intangible if it meets the following conditions (clause 56 of the instructions for using the Unified Chart of Accounts approved by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n [hereinafter - Instruction No. 157n]):
- intended for future profit;
- has no physical expression;
- it can be separated from other objects as an independent unit;
- has a service life (estimated use) of more than 12 months;
- its further resale is not planned;
- there are documents confirming the actual existence of the asset and the right of the state organization to use it.
Clause 57 gives an exact list of those investments that cannot be considered intangible assets:
- completed scientific research, the work of experimental design departments, which did not lead to the planned result;
- research of a scientific nature that is at the development stage and is not registered due to the lack of necessary documents;
- physical objects containing the results of intellectual labor.
You can find out the features of accounting in a state organization from the article.
How the initial value is formed
Unit accounting for intangible assets in budgetary institutions it is established to consider an inventory object (clause 58), which is a combination of rights acquired by a state institution to use the results of intellectual labor.
- When registering, each object receives its own inventory number, by which it is recorded in the accounting registers.
- Intangible assets are recorded on the analytical account at their initial cost, which is made up of all costs associated with their purchase or manufacture.
- First, all expenses on intangible assets are collected on the debit of account 0 106 02 000 "Investments in intangible assets" separately for each object. The price of an object is formed with value added tax, unless it is known in advance that investments are made in an asset intended for activities subject to VAT (clause 62 of Instruction No. 157n). In this case, VAT on such an asset can be deducted from the budget.
- When the value of the intangible asset is fully formed on the investment account, the accumulated amount is transferred to the debit of account 0 102 00 000 "Intangible assets" to the corresponding analytical code, regardless of the planned date of the start of using the asset.
- The date of acceptance for accounting of an intangible asset is the date of the establishment of the institution's exclusive right to this intangible asset in accordance with the legislation of the Russian Federation.
- The fact of the receipt of intangible objects, as well as their movement and disposal, is reflected in accounting based on the decision of the special commission of the institution.
Basic operations with intangible assets
To account for intangible assets and conduct transactions on their receipt, internal movement and disposal, analytical accounts are used, which are subdivided:
- on 0 102 20 000 - property related to especially valuable;
- 0 102 30 000 - property of a state institution that is not considered valuable;
- 0 102 40 000 - assets registered under a lease agreement.
Accounting for each object must be carried out by the accountant in the intangible assets accounting card (form No. intangible assets-1 was approved by the decree of the State Statistics Committee of the Russian Federation No. 71a dated 30.10.1997). All business activities related to intangible assets are recorded in the transaction log and executed on the basis of primary documents and in accordance with Instruction No. 157n, which contains general requirements for different types of government agencies, and instructions for budgetary institutions, approved by order of the Ministry of Finance dated 16.12.2010 No. 174n.
If all the necessary accounting papers are available, an entry is made on the debit of the analytical accounting of account 0 102 00 000 "Intangible assets" and the credit of account 0 106 02 000 "Non-financial assets".
The movement of objects of intangible assets within a budgetary institution is drawn up with documents for internal transfer and is recorded on the debit and credit of the IA account on the corresponding analytical accounts.
The procedure to be followed when calculating depreciation on intangible property is described in paragraphs. 84-91 of Instruction No. 157n.
- For the calculation, a linear method is used, which is calculated based on the book value and the useful life established by a special commission.
- Write-off (disposal) of intangible assets can occur for various reasons. Depending on this, the necessary primary documents are drawn up, and based on the decision of the permanent commission, the disposal is carried out using the residual value method (taking into account the accumulated depreciation).
- All actions on the movement of intangible assets are recorded in the log of operations for the disposal and transfer of intangible assets.
Outcome
Intangible assets are a difficult non-financial investment and sometimes cause accounting difficulties for accountants. In order to avoid mistakes, it is necessary to timely and properly draw up primary documents, strictly following the instructions of regulatory enactments.
Clause 23 of Instruction No. 25n established the procedure for classifying objects as intangible assets. Intangible assets, by definition, include items that simultaneously satisfy the following requirements:
The object has no material and material structure;
It is possible to identify an object from other property;
The facility is used in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the institution;
The object exceeds 12 months;
Subsequent resale of this property is not expected;
The presence of duly executed documents confirming the existence of the asset itself and the exclusive right of the institution to the results of intellectual activity or the institution's right to the results of scientific and technical activities, protected in the trade secret regime, including potentially patentable technical solutions and production secrets (know-how).
Does not apply to intangible assets:
Research, development and technological work that did not give a positive result;
Unfinished and not executed in the order established by the legislation scientific research, experimental design and technological work;
Material objects (material carriers) in which works of science, literature, art are expressed.
Note!
If a budgetary institution makes periodic payments (including royalties) for the right to use intangible assets granted to it, which are calculated and paid in the manner and terms established by the agreement, then these payments will be reflected in the institution as expenses of the current period.
Items of intangible assets are recorded at historical cost. The initial cost of intangible assets is determined as the cost of the actual costs of their acquisition (manufacturing), taking into account the amount of value added tax presented to the institution by suppliers and contractors. The exception is those purchased (manufactured) in the framework of income-generating activities subject to VAT. In this case, VAT paid to suppliers and contractors, unless otherwise provided by the tax legislation of the Russian Federation, may be claimed for deduction.
The cost of acquiring (manufacturing) intangible assets includes:
Amounts paid in accordance with the agreement of assignment (acquisition) of rights to the copyright holder (seller);
Amounts paid to organizations for information and consulting services related to the acquisition of intangible assets;
Customs duties, registration fees, patent duties and other similar payments related to the assignment (acquisition) of the exclusive (property) rights of the rightholder;
Remuneration paid to the intermediary organization through which the objects of intangible assets were acquired, in accordance with the terms of the contract;
Other expenses directly related to the acquisition of intangible assets and bringing them to a state suitable for use for the established purposes;
Manufacturing costs (materials, labor and labor charges, third-party services, and so on).
If intangible assets were received by the institution on a gratuitous basis, then their initial cost is determined based on the market value of these objects at the date of acceptance for accounting.
All expenses of the institution associated with the formation of the initial value of intangible assets when they are received are preliminarily collected on account 0 106 02 320 "Increase in capital investments in intangible assets".
Changes in the initial value of intangible assets are made only in cases of modernization, partial liquidation and revaluation of intangible assets. Budgetary institutions carry out a revaluation of the value of intangible assets within the terms and in the manner established by the Government of the Russian Federation. The revaluation is made by recalculating their book value as of the beginning of the reporting year and the depreciation amounts accrued for the entire period of use of the objects by a specified coefficient.
Each object of intangible assets is assigned a unique inventory serial number, which is used in budget accounting registers and is not indicated on the objects.
To reflect intangible assets in budgetary accounting, account 00 102 01 000 "Intangible assets" is intended.
Example 1.
The budgetary institution entered into an agreement for the acquisition of exclusive rights to use an industrial design.
The acquisition cost under the agreement was RUB 100,000.
The cost of consulting services to a third party was 10,000 rubles.
Fee for registration of a license agreement - 1400 rubles.
In the accounting of the institution, these transactions will be reflected in the following records:
Correspondence of invoices |
Amount, rubles |
||
Debit |
Credit |
||
Reflected the costs of acquiring exclusive rights to use an industrial design |
|||
Reflected the cost of payment for consulting services |
|||
Reflected the cost of paying the fee for registering a license agreement |
|||
6.1. Accrual and write-off of amortization of intangible assets.
The accrual of depreciation in a budgetary institution is reflected by the entry:
Debit 0 401 01 271 "Expenses for amortization of fixed assets and intangible assets"
Credit0 104 08 410 "Decrease in the value of intangible assets due to depreciation"
Write-off of depreciation in a budgetary institution is reflected by the entry:
Debit0 104 08 420 "Decrease in the value of intangible assets due to depreciation"
Credit 0 102 01 420 "Intangible assets".
Accrual and write-off of depreciation in a commercial organization:
Depreciation charge for intangible assets:
Debit 20 "Main production"
Credit
Accrual of amortization in case of use of intangible assets for other purposes:
Debit 91.2 "Other expenses"
Credit 05 "Amortization of intangible assets"
04 "Intangible assets"
The depreciation amount for the retired intangible assets was written off:
Debit 05 "Amortization of intangible assets"
Credit 04 "Intangible assets"
7. The procedure for calculating depreciation for tax purposes.
Unlike accounting rules in tax accounting, intangible assets do not take into account:
organizational costs;
positive business reputation;
the right to own "know-how", a secret formula, licenses for the right to use subsoil;
the right to a company name.
The following intangible assets and assets accepted for accounting are also not accepted for tax accounting:
acquired from budgetary appropriations;
acquired (created) at the expense of targeted financing, including funds of foreign investors;
the initial cost of which is up to 10,000 rubles.
Depreciation of intangible assets (for commercial organizations) is charged in tax accounting in the same way as depreciation of fixed assets, using one of two methods - linear and non-linear. But the useful life of intangible assets is determined differently. According to paragraph 2 of Art. 258 of the Tax Code of the Russian Federation, this period is equal to the period for which the patent, certificate or other document limiting the period of use of intellectual property objects was issued. If this period cannot be determined, then it is considered that it will serve 10 years (in accounting - 20 years).
The amount of depreciation of intangible assets accrued in accounting and tax accounting may be the same. This is possible if depreciation is charged on a straight-line basis in both accounting and tax accounting. In either case, the asset has the same initial cost and useful life. Then the amount of depreciation reflected in the credit of account 05 "Depreciation of intangible assets" can be transferred to tax accounting and used in calculating income tax.
If the amount of depreciation accrued in accounting does not coincide with that accrued for tax accounting, then depreciation will have to be charged twice.
Upon the sale of intangible assets, the loss from their sale is recognized for tax purposes in equal shares over the period determined as the difference between the useful life of the intangible assets and the actual life of its operation until the moment of sale.
In budgetary institutions, for tax purposes, various methods of depreciation are used. In this situation, objects are divided into depreciation groups established by a government decree. For each group, the useful life of the object is set from minimum to maximum. The organization has the right to determine the useful life of objects independently.
8. Reasons for disposal of intangible assets.
Intangible assets both in a budgetary institution and in a commercial organization can be disposed of for the following reasons:
sale (assignment of rights);
gratuitous transfer;
transfer of the authorized capital of other organizations against deposits;
termination of the validity period of a patent, certificate;
write-off due to loss of income properties, etc .;
writing off intangible assets as a contribution to the authorized capital of other organizations;
when transferring intangible assets as a contribution to joint activities (simple partnership).
9. Disposal of intangible assets in a budgetary institution.
9.1. Basic accounting records for the accounting of intangible assets.
Account number |
|||
Posting of manufactured and acquired intangible assets |
|||
Capitalization of surplus intangible assets |
|||
Gratuitous transfer of intangible assets |
|||
Transfer of objects between institutions subordinate to one manager of budget funds |
|||
Transfer of objects to an institution subordinate to the manager of funds from budgets of the same level or to state organizations |
|||
Write-off of the value of transferred intangible assets |
|||
Write-off of amortization of transferred intangible assets |
|||
Transfer of objects to organizations that are not institutions, state or municipal organizations. |
|||
Write-off of the value of transferred intangible assets |
|||
Write-off of amortization of transferred intangible assets |
|||
Transfer of objects to institutions of budgets of different levels |
|||
Write-off of the value of transferred intangible assets |
|||
Write-off of amortization of transferred intangible assets |
|||
Transfer of facilities to national organizations and foreign governments |
|||
Write-off of the value of transferred intangible assets |
|||
Write-off of amortization of transferred intangible assets |
|||
Transfer of objects to international organizations |
|||
Write-off of the value of transferred intangible assets |
|||
Write-off of amortization of transferred intangible assets |
|||
Sale of objects of intangible assets |
|||
Accrual of income from sales at the sales price |
|||
Write-off of the residual value of the sold objects of intangible assets |
|||
Write-off of expenses for the sale of intangible assets (by type of expense) |
|||
Write-off of intangible assets that have become unusable |
|||
Write-off of accrued amortization of intangible assets |
|||
Write-off of the residual value of unusable objects of intangible assets |
|||
Write-off of shortages of intangible assetsformed as a result of natural disasters and other extraordinary circumstances |
|||
Write-off of accrued amortization of intangible assets |
|||
Write-off of the residual value of intangible assets lost as a result of emergency situations |
|||
Write-off of intangible assets due to a shortage established during the inventory, attributed to the perpetrators |
|||
The amount of the shortfall in intangible assets is reflected in accounts receivable |
|||
Write-off of accrued amortization of intangible assets |
|||
Write-off of the residual value of missing intangible assets |
|||
Writing off the balance of the amount of the shortfall due to failure to identify the perpetrators |
|||
The sums of the cost of missing intangible assets were written off |
|||
Accrual of amortization of intangible assets |
|||
Revaluation of intangible assets |
|||
Reflected a positive revaluation (revaluation) of intangible assets |
|||
Reflected negative revaluation (devaluation) of intangible assets |
|||
Revalued depreciation reflected |
10. Disposal of intangible assets in commercial organizations.
The grounds for writing off are acts of transfer, acts for writing off, minutes of the meeting of shareholders, etc.
The disposal of intangible assets is recorded on the active-passive account 91 "Other income and expenses".
Correspondence of invoices |
|||
When implementing intangible assets |
|||
Reflected the contractual value of the intangible assets sold (including VAT). Implementation agreement |
|||
Reflected is the amount of VAT to be received from the buyer. Invoice |
|||
Receipt of payment from the buyer. Bank statement. |
|||
Reflected the amount of expenses related to the sale of intangible assets. Intangible assets implementation act |
|||
With the free transfer of intangible assets |
|||
The amount of accrued depreciation has been written off. Accounting card intangible assets-1 |
|||
The residual value has been written off. Calculation |
|||
Reflected is the amount of VAT payable by the betraying party. Invoice |
|||
Reflected the amount of expenses associated with the donation. Act of Handover |
|||
The VAT paid by the supplier on the costs associated with the donation is written off. Invoice |
|||
Transfer of intangible assets as a contribution to the authorized capital of another organization |
|||
The residual value has been written off. Calculation |
|||
The amount of accrued depreciation has been written off. Accounting card intangible assets-1 |
|||
The transfer is reflected as a contribution to the authorized capital of another organization at an agreed cost. Intangible assets transfer agreement |
11. Formation of financial results.
In a budgetary institution, the financial result is formed on account 0 401 01 000 "Financial result of the institution's current activities". A positive financial result is formed on account 0 401 01 100 "Income of the institution". Negative financial result - 0 401 01 200 “Expenses of the institution”.
In accounting, it is reflected in the following entries:
Debit 0 401 01 100
Credit 0 102 01 420
Debit 0 401 01 200
Credit 0 102 01 420
In commercial organizations, the financial result is formed on the active-passive account 99 "Profit and loss". If, as a result of the organization's activities, a loss is revealed, then account 99 "Profit and loss" is debited. If, as a result of the organization's activities, a profit is revealed, then account 99 "Profit and loss" is credited.
In this case, the following accounting entries are made:
II Settlement and graphic part
The economic situation for the accrual of depreciation in commercial organizations.
The enterprise acquired a patent for a certain type of activity for 5 years worth 12,000 rubles. (without VAT). The company depreciates on a straight-line basis.
The following entries will be made in accounting:
Document and summary of the operation |
Correspondence of invoices |
Amount, rub. |
||
At the purchase price. Contract, invoice |
||||
For the amount of VAT. Invoice |
||||
Acceptance for accounting. Acceptance certificate, intangible assets accounting card |
||||
Payment of the cost of the patent. Bank statement. |
||||
For the amount of VAT. Invoice |
||||
Depreciation calculation: |
||||
Annual depreciation rate: 100%: 5 \u003d 20% |
||||
Annual depreciation amount: 12,000 x 20% \u003d 2,400 rubles. |
||||
Amount of depreciation per month: 2400: 12 months \u003d RUB 200 |
2. The economic situation for the accrual of depreciation in a budgetary institution.
The institution realized the exclusive copyright for the computer program, the initial cost of which was 150,000 rubles. At the time of sale, the amount of accrued depreciation was RUB 50,000, the contractual (selling) value was RUB 120,000.
The following accounting entries will be made in budget accounting:
1. For the amount of accrued depreciation - 50,000 rubles (depreciation calculation):
Debit 0 104 08 420
Credit 0 102 01 420
2. For the amount of the residual value of the sold asset - 100,000 rubles. (depreciation calculation):
Debit 0 401 01 172
Credit 0 102 01 420
The turnovers on accounts 0 102 01 420 and 0 102 01 320 turn out to be the same, and the balance on account 0 102 00 000 (for this type of assets) can be collapsed in the reporting.
3. For the amount owed by the buyer for the exclusive copyright to the computer program - 120,000 rubles. (deed of purchase and sale):
Debit 0 205 03 560
Credit 0 401 01 172
III Conclusion
In conclusion, it can be noted once again that intangible assets are defined in accounting as assets used in economic activities for a period exceeding 12 months, and generating income.
Like any of the assets, the intangible has its own characteristic features, one of which is the presence of appropriately executed documents confirming the existence of the asset itself and the exclusive right of the organization to the results of intellectual activity (patents, certificates, other titles of protection).
Having clearly observed the accounting of intangible assets in budgetary institutions and commercial organizations, we see that there is a difference in: the number of digits in the account number, methods of calculating depreciation, and the formation of the financial result.
IV List of used literature.
Letter of the Ministry of Finance of the Russian Federation of 28.08.1995 No. 11-05-02 "On taxation of intangible assets"
Letter of the State Tax Service of 03.07.1995 No. VP-6-12 / 363 "On measures for the practical application of taxpayer identification numbers of organizations in the work of tax authorities"
"The procedure for including objects of tangible property in intangible assets" (Approved by the Ministry of Science of the Russian Federation No. OR 22-2-64, Rospatent No. 10 / 2-200215 / 23 dated March 13, 1995) (Registered in the Ministry of Justice of the Russian Federation on March 20, 1995 No. 809)
Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n "On approval of the chart of accounts of accounting for the financial and economic activities of the organization and instructions for its application"
Letter of the Ministry of Finance dated 23.08.2001 "16-00-12 / 15" On the application of the Accounting Regulations 14/01 "Accounting for intangible assets"
Order of the Ministry of Finance of the Russian Federation of October 16, 2000 No. 91n "On approval of the Accounting Regulations" Accounting for intangible assets "PBU 14/2000"
Chart of accounts for budgetary accounting
Instruction on budget accounting
Chart of accounts for accounting of financial and economic activities of organizations.
A.A. Chernyuk "Accounting in budgetary organizations"
A.B. Teplyakov "All basic accounting entries"
V.M. Bogachev "Accounting"
ON THE. Breslavtsev "Modern budget accounting"
Intangible assets (NML) are household assets with a long term of use, which have a value estimate, but do not have a tangible (physical) form.
Intangible assets include intellectual property objects in the form of: the exclusive right of the patent holder to an invention, industrial design, utility model, selection achievements; copyright for computer programs, databases; property rights of the author or other rightholder on the topology of integrated circuits; the owner's rights to a trademark and service mark, an appellation of origin.
The economic content of the intellectual property object is determined by a number of regulatory documents: the Patent Law of the Russian Federation, the Law of the Russian Federation "On the Legal Protection of Topologies of Integrated Circuits", the Law of the Russian Federation "On the Legal Protection of Programs for Electronic Computers and Databases", the Law of the Russian Federation "On Trademarks, Service Marks and appellations of origin of goods ", the Law of the Russian Federation" On Breeding Achievements ", the Order of Rospatent" On Approval of Recommendations on the Relationship of Legal Protection of Industrial Designs with Legal Protection of Trademarks ", etc.
It should be noted that the structure of intangible assets of commercial organizations includes the organizational costs of the founders, recognized in the prescribed manner as a contribution to the authorized (pooled) capital, and business reputation. In budgetary institutions, there are no conditions for the formation of these assets.
The unit of budgetary accounting for intangible assets is an inventory object - a set of rights arising from one patent, certificate, assignment agreement, etc.
The main feature by which the inventory object is identified is the performance of an independent function in one form or another of the usual activities of a budgetary institution.
Each object of intangible assets is assigned a serial inventory number, which is used only in budget accounting registers.
The receipt of intangible assets, internal movement are drawn up by primary documents provided for fixed assets:
1. the act of acceptance and transfer of the object of fixed assets (except for buildings, structures);
2. the act of acceptance and transfer of groups of fixed assets (except for buildings, structures);
3. waybill for internal movement of fixed assets;
4. requirement-waybill.
Objects of intangible assets are accepted for budgetary accounting at their initial cost, i.e. at the cost of actual investments for their purchase (manufacture), taking into account the amount of value added tax presented to the institution by suppliers and contractors (except for the acquisition (manufacture) within the framework of income-generating activities subject to VAT, unless otherwise provided by the tax legislation of the Russian Federation).
The cost of acquiring (manufacturing) intangible assets includes:
1. the amounts paid in accordance with the agreement of assignment (acquisition) of rights to the copyright holder (seller);
2. amounts paid to organizations for information and consulting services related to the acquisition of intangible assets;
3. customs duties, patent duties and other similar payments related to the assignment (acquisition) of the exclusive rights of the rightholder;
4. remuneration paid to the intermediary organization through which the objects of intangible assets were acquired, in accordance with the terms of the contract;
5. other expenses directly related to the acquisition of intangible assets and bringing them to a state suitable for use for the established purposes (the cost of materials expended by the institution, wages with accruals, the cost of services of third-party organizations, own transport, etc.).
The initial cost of the objects of intangible assets received by the institution under the gift agreement is determined based on their market value as of the date of acceptance for budgetary accounting.
The assessment of an object of intangible assets, the value of which is expressed in foreign currency, is made in the currency of the Russian Federation by recalculating the amount in foreign currency at the exchange rate of the Central Bank of the Russian Federation in effect on the date the object is accepted for accounting.
The receipt of intangible assets is documented by the following accounting entries:
Objects of intangible assets were accepted for budgetary accounting in the assessment at the initial cost of acquisition operations, production by an economic method, modernization:
Debit of account 010201320 "Increase in the value of intangible assets", Credit account 010602420 "Decrease in capital investments in intangible assets."
Surplus of intangible assets identified during inventory at market value have been accepted for budget accounting:
Debit of account 010201320 "Increase in the value of intangible assets", Credit of account 040101180 "Other income".
Internal movement of objects of intangible assets between departments (financially responsible persons) in the institution:
Debit of account 010201320 "Increase in the value of intangible assets", Credit of account 010201320 "Increase in the value of intangible assets".
In budgetary accounting, intangible assets are considered to be created on their own when certain conditions are met. Among them, we note:
1.exclusive rights to the results of intellectual activity were obtained in the course of performance of official duties of employees or on a specific task of the employer. These objects belong to the employer, unless otherwise provided by the employment contract;
2. exclusive rights to the results of intellectual activity were obtained by the author on the basis of an agreement with a customer who is not an employer. In this case, exclusive rights belong to the customer organization;
3. a patent or certificate for an intellectual property object (for example, a certificate for a trademark) is issued in the name of an institution.
The initial cost of intangible assets created by the organization itself is defined as the sum of all the actual costs of their creation or manufacture.
The disposal of intangible assets is formalized by the Act on the write-off of an object of fixed assets (except for vehicles), the Act on the write-off of groups of fixed assets (except for vehicles).
Analytical accounting of intangible assets is carried out in the Inventory card for accounting for fixed assets.
The register of synthetic accounting for intangible assets is the Journal of transactions on disposal and transfer of non-financial assets.
Operations for the disposal of intangible assets are recorded in the following accounting entries:
Write-off of intangible assets upon their sale, due to shortages attributed to the perpetrators, as well as those that have become unusable:
Debit of accounts 010408420 "Decrease in the value of intangible assets due to amortization", 040101172 "Income from the sale of assets"
Write-off of intangible assets, the operation of which was terminated due to natural disasters and other emergencies:
Debit of accounts 010408420 "Decrease in the value of intangible assets due to amortization", 040101273 "Extraordinary expenses on operations with assets"
Credit account 010201420 "Reducing the value of intangible assets."
To write off an intangible asset at the end of its useful life:
Credit account 010201420 "Reducing the value of intangible assets."
The calculation of the annual amount of amortization of intangible assets is made on a straight-line basis based on the original (replacement) cost of intangible assets and the amortization rate calculated based on the useful life of this object.
The useful life of intangible assets received free of charge is determined by:
1. for objects received from other budgetary institutions and from state and municipal institutions - taking into account the terms of actual operation and the previously accrued depreciation amount;
2. for objects received from other legal entities and individuals - based on the market value of the object and the terms of operation established by the commission of the institution.
The accrual of depreciation on objects of intangible assets begins from the first day of the month following the month of accepting the objects for accounting, and continues until their value is fully paid off or this object is written off early from the accounting records, and is retired due to the assignment (loss) of exclusive rights to results by the institution. intellectual activity.
The amount of accrued amortization may not exceed 100% of the original cost of intangible assets. Depreciation on intangible assets ceases from the first day of the month following the month when the value of the asset is fully repaid or the asset is disposed of for other reasons.
The accrued depreciation is accounted for on account 010408000 "Depreciation of intangible assets" and is made out with the following entries:
Accrual of depreciation for the NML object:
Debit of accounts 040101271 "Expenses for amortization of fixed assets and intangible assets", 010604340 "Increase in the cost of manufacturing materials, finished products (works, services)"
Credit account 010408420 "Decrease in the value of intangible assets due to amortization."
Write-off of accumulated amortization upon disposal of intangible assets:
Debit of account 010408420 "Decrease in the value of intangible assets due to amortization"
Credit account 010201420 "Reducing the value of intangible assets" 6, p. 201.