The act of acceptance and transfer of the software product (attachment to the contract for the sale of software). Act on the transfer of rights to software Act on the transfer of non-exclusive rights 1c
Contrary to the usual expression "", the user acquires, under a license, not the software but the right to use the results of intellectual activity. This right is usually 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 over 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 establish the life of the software itself, this should be indicated in accounting policy. It is recommended, according to the information letter of the 1C company, to set the period of use of the software products of this company at 2 years.
Example. The organization acquired from a partner of the company "1C" a license to use the computer program "1C: Accounting 8.3 (rev.3.0)", PROF version, 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 to the expense account for two years 26 " General running costs» using monthly debit transactions.
Buying software in 1C 8.3
We credit the software with the document "Receipt of goods and services", indicating the type of document - "Services (act)". When specifying the nomenclature, we will enter it in the directory new position, let's call it "", the item type should be "Service".
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When filling in the requisite "Expenses of future periods", you must create a new element of the directory - new article expenses of future periods, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the RBP write-off, the account and cost analytics):
Thus, the cost of the purchased program will be immediately included in the BPR. Let's carry out the document "", while it will generate a posting in Dt of the accounting account 97.21 according to the introduced article "1C Accounting". (V this example the purchasing organization is a VAT payer, therefore, the posting was made for the value of the program cost without VAT, and the VAT amount was assigned to Dt 19.04):
Write-off of deferred expenses
The operation is scheduled. It will be made according to the specified parameters (order of recognition of expenses, period, write-off account) automatically when performing monthly processing "". The program itself will determine the need to write off RBP and calculate the amount.
When performing the operation, a transaction was generated according to the specified one (in our example, account 26), the amount was calculated based on the selected debit start date and end date.
The formation of an act of acceptance and transfer of software is necessary in cases where an enterprise acquires software for some of its needs.
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What applies to software
Generally, in Russian legislation there is no such concept. In practice, it includes various kinds of computer programs and other information necessary for the normal functioning of electronic computers.
Software belongs to the category of intellectual property developed through the creative work of one person or group of people and, accordingly, belongs to this group.
In order for the software package to legal grounds could be used by others, it is required to act within the established rules, namely, to conclude an agreement and to make an acceptance and transfer of an object.
If an organization uses unlicensed or illegally acquired software in its work, it may well encounter problems such as a supplier/manufacturer refusing to warranty service office computer equipment, virus infection of computers, loss of important information and, most importantly, prosecution by law enforcement agencies for violating copyright law.
Why buy software
In most cases, when purchasing a computer, the user automatically acquires a package of various programs.
However, if a computer is purchased for an enterprise, the base initially installed on it may not be enough to carry out its current activities. In this case, you have to buy additional software and various applications. In addition, in some cases, software is purchased with the aim of upgrading equipment, updating the computer park.
What gives the drafting of the act
In addition to the completely obvious function - fixing the fact of the transfer of software from one person to another, this act also serves as confirmation of the execution of the contract. At its core, any contract: purchase and sale, alienation, license, etc. is only evidence of intention, but the act, which becomes its integral part, certifies that it has been fulfilled.
In the event of any disputes and disagreements between the software developer and its purchaser, the same document will serve as proof that the acceptance and transfer process took place according to the law.
That is why the execution of this form should be taken as seriously as possible, trying to avoid any errors, inaccuracies and corrections - it should be remembered that in the future this document may acquire the status of an important evidentiary argument in court.
It should be noted that the contract, and hence the act, can be drawn up both between individual and organization, and between two enterprises. In this case, the software can be transferred in full, or in part.
Features of the formation of the act, general information
Before describing this particular act in detail, we will give general information that applies to all such forms.
- Firstly, if the enterprise has a sample document established in its local regulatory policy, the act must be drawn up according to its type. But if there is no such sample, it is not a problem - the act can be formed in a free form, from the point of view of the law, such an approach is not a violation.
- Secondly, the act can be written by hand or done in in electronic format. At the same time, if the second option is used, the document must be printed out after creation - this is necessary so that the persons responsible for receiving and transmitting the software can endorse the act with their signatures. If it is customary for an organization to use seals to certify papers, the act must also be stamped.
- Thirdly, the document should be made as at least two identical copies(if the act is written by hand, it is convenient to do it through carbon paper) - one for each of the parties whose representatives participate in the design of the form. If necessary, the act can be duplicated, also certifying all copies properly.
- Information about the act should be registered in a special register, which, as a rule, is kept by the secretary of the enterprise or other responsible employee.
Sample act for the transfer of rights to software
At the beginning of the document it says:
- the name of the document and its number;
- date of drawing up the act;
- information about the organization that transfers the software and the company that accepts it (here enter their names, positions and full names of managers);
- the contract on the basis of which this action is performed (indicating the number and date of its conclusion).
The table below contains identification information about the transferred software (name, type, quantity, cost, etc.). The more detailed the data is indicated here, the better, it is even permissible to duplicate in the act some points of the contract, to which it is an annex.
Be sure to note that the software is transferred in the proper quality and in full. If the object of reception and transmission does not have a material expression (which is quite acceptable according to current law), then only the transfer of rights to use it is recorded in the form.
NOTE! The deed is signed by both parties.
Annex N ___
to the Software Purchase Agreement
from "___" ________ ____ g. N ___
The act of acceptance and transfer of the software product
g. __________ "___" ________ ____ g. ___________________________________, hereinafter referred to as the "Seller", (name or full name) represented by __________________________________________, acting on the basis of (position, full name) ______________________________________________________________________, with one parties, and (Charter, regulation, power of attorney) ______________________________, hereinafter referred to as __ "Buyer", represented by (name or full name) _______________________, acting __ on the basis of ________________________, (position, full name) (Charter , regulations, powers of attorney or passports) on the other hand, collectively referred to as the "Parties", have drawn up this Statement as follows: 1. In accordance with the terms of the Software Purchase and Sale Agreement dated "___" ________ ____ N ___, the Seller transfers, and the Buyer takes ownership of the following software product (hereinafter referred to as the "Software Product"): - ____________________________________________________________________; - ________________________________________________________________________.2. The software product was transferred in the quantity and quality agreed by the Parties earlier.
3. Together with the Software Product, the Seller also transfers the following documentation (if necessary): _____________________________________.
4. The parties have no mutual claims to each other.
5. This Act is drawn up in 2 (two) copies, one for the Seller and the Buyer.
SIGNATURES OF THE PARTIES:
Sent by: Received: from the Seller: from the Buyer: ___________________________________ _______________________________ M.P. M.P.Similar Documents
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