Nma creation in 1s 8.3. Sale of NMA objects to the side
For registration of transactions related to the purchase of intangible assets, that is, accounting for investments in the acquisition of intangible assets, the document "Intangible assets receipts" is intended.
Example 1
The enterprise "Concord LLC" purchased the intangible asset "1C: Accounting for Ukraine" for use in business activities.
The cost of the intangible asset is 15600.00 UAH, excluding VAT (Fig. 1).
Figure 1 - filling in the details of the document "Intangible assets receipt"
If the purchased asset is supposed to be used in non-taxable non-business activities, but it is supplied by the VAT payer, the rate “20%” is indicated as the variable “% VAT”; as the variable "Tax assignment", the value "Neobl. VAT, non-farm ".
And vice versa, if intangible assets are purchased for carrying out economic activities, but from a VAT non-payer, the details will be as follows:
- "% VAT" - "Not VAT";
- "Tax appointment" - "Obl. VAT".
Additional costs for the purchase of intangible assets
The increase in the initial value of the intangible asset by the amount of additional costs for its acquisition or revision is carried out by the document “Intangible assets receipt”, in the tabular section of which the same intangible asset and the amount of the counterparty's services received are indicated.
Example 2
The initial cost of intangible assets, upon acceptance for accounting, must include services for the transportation of this asset by a third-party counterparty - a non-VAT payer.
Service cost - UAH 200.00.
To register this operation, another document “Intangible assets receipts” is drawn up (Fig. 2).
The counterparty - the carrier and the contract with him - are indicated in the header of the document. In the tabular part of the document, on the "Intangible asset" tab, the same intangible asset and the amount paid for the carriage, by which its cost should increase, are indicated.
Figure 2 - receipts add. expenses for the acquisition of intangible assets from a third-party counterparty
You can check the correctness of the accumulation of costs for the total value of intangible assets using the report "Account card" for account 1541 (Fig. 3).
Figure 3 - "Account card" report, reflecting the accumulation of costs on account 1541
Introducing intangible assets into economic circulation (crediting to the balance sheet)
The operation of introducing an intangible asset into economic circulation is reflected after all the costs associated with the acquisition and adaptation of this object have been accumulated.
To reflect the operation of introducing intangible assets into the economic circulation in the configuration, the document "Acceptance for accounting of intangible assets" with the type of operation "Acceptance for accounting" is used (Fig. 4).
You can issue a document on the basis of the receipt invoice by clicking the "Enter based on" button.
When using the "Input based on" mechanism, some of the details of the document will be filled in automatically from the receipt document.
Figure 4 - document "Acceptance of intangible assets for accounting" on the tab "Intangible asset"
The main parameters of accounting and tax accounting, the initial cost of the intangible asset, the depreciation method, as well as the main characteristics that affect the reflection of the object in the accounting (department, MOL, accounting account) are indicated on the "Credentials" tab (Fig. 5).
Figure 5 - document "Acceptance of intangible assets" on the "Credentials" tab
Acceptance of the construction object as intangible assets for accounting
To take into account a construction object, in case of preliminary accumulation of costs on account 1542, a document "Acceptance of intangible assets" with the transaction type "Construction objects" is drawn up.
Creation of intangible assets on our own ”.
Entering residual intangible assets
For more details on the procedure for reflecting this transaction, see the article "Entering initial balances on intangible assets".
Depreciation charge
The accrual of depreciation in tax accounting is regulated by the "PO" variable of the action "Accrual of depreciation of intangible assets" of the document "Closing of the month".
Example 3
The amortization of intangible assets is charged for February 2016 (Figures 6.1 and 6.2).
Figure 6.1 - document "Closing of the month" with the flag "Accrual of amortization of intangible assets"
Figure 6.2 - the result of the document "Close of the month"
The main parameters used to calculate depreciation (depreciation method, residual value, useful life, cost, etc.) are set when introducing an intangible asset into economic circulation and can be changed by documents:
- "Modernization of intangible assets";
For more details on the methods of depreciation, see the article "Methods for calculating the depreciation of intangible assets in accounting and tax accounting."
If necessary, the method of reflecting depreciation costs can also be changed by the document "Changing the method of reflecting depreciation costs of intangible assets".
Moving intangible assets
To display the movements of intangible assets between departments and / or between materially responsible persons, the document "Transfer of intangible assets" is used (Fig. 7).
The document only specifies the division and the MOL where the asset is being moved.
Figure 7 - document "Moving intangible assets"
You can view the register record by clicking the button "Document movements by registers" - the document "Moving intangible assets" (Fig. 8).
Figure 8 - report on the movements of the document "Movement of intangible assets", the register of information "Location of intangible assets (accounting)"
Modernization of intangible assets
The process of modernization (improvement) of an intangible asset is reflected in a typical configuration in two stages:
- accumulation of costs for the modernization (improvement) of an intangible asset using documents from various subsystems (accrual of salaries, write-off of inventories, obtaining services from third-party contractors, etc.);
- write-off of costs for the increase in the value of an intangible asset.
More details on the procedure for reflecting this transaction can be found in the article "Conducting operations of modernization of intangible assets."
Inventory of intangible assets
In order to verify the correctness of accounting for intangible assets, an inventory is periodically carried out, which makes it possible to compare the actual availability of objects with accounting information in the system.
You can reflect the inventory data using the document "Inventory of intangible assets".
The document can be automatically filled in with a list of assets registered in the selected division as of the date and time of the document, indicating the materially responsible person and the current (accounting) value. To do this, the "Fill" button is provided in the tabular section of the document.
Example 4
An inventory of intangible assets assigned to the Production unit was carried out.
Write-off of intangible assets
The operation of writing off intangible assets, in connection with the termination of its use, is drawn up in the document "Writing off intangible assets".
After the formation of the list of assets prepared for write-off, you must use the "Fill" button to fill in the tabular section with information about intangible assets according to accounting data.
The amount of depreciation for the current month is determined by calculation directly in the document "Write-off of intangible assets".
For each intangible asset, the following indicators will be filled in:
- Price- the cost of intangible assets at the time of write-off (initial cost, taking into account upgrades);
- Depreciation- depreciation accrued for the entire period of operation of intangible assets;
- Residual value- the difference between the cost and the accrued depreciation;
- Depreciation per month- the amount of depreciation accrued for the month in which the write-off operation is reflected.
Example 5
The intangible asset object "Program for inventory control" is written off from the accounting records, the initial cost of which is UAH 6500.00. The amount of accumulated depreciation during the operation of intangible assets amounted to UAH 1949.94, the amount of depreciation in the month of write-off is UAH 108.33.
Figure 10.1 - document "Write-off of intangible assets" on the tab "Intangible assets"
On the “Additional” tab, account 976 “Write-off of non-current assets” is offered by default as an expense account when writing off intangible assets, analytics is specified manually.
When writing off each of the intangible assets listed in the tabular section, the following entries are generated:
- for additional depreciation, if necessary;
- to write off depreciation charges and book value;
- to write off the residual value of intangible assets to the expense account specified in the form.
Additionally, the information registers indicate the status of the accounting objects listed in the document (Fig. 10.2).
Figure 10.2 - the result of the document "Write-off of intangible assets"
Reporting subsystem intangible assets
You can display and analyze information about all events with intangible assets using standard reports.
More detailed reporting of the subsystem is described in the article "Reporting of the subsystem of accounting for intangible assets".
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Intangible assets receipt.
Before as put on arrival a new intangible asset, create a new item in the directory "Intangible assets" (Directories Non-current assets Intangible assets).
Press the Insert key or the Add button. In the appeared window "Intangible assets" we write the name of the intangible asset, the full name is filled in automatically, as a name, and if necessary, it can be supplemented. Using the button "..." or the F4 key, fill in the tax assignment from the directory "Tax assignments of assets and costs". If necessary, fill in other information. Press the button "Write" and the button "OK".
To reflect transactions on the receipt of intangible assets in the organization, the document “Intangible assets receipts” (Intangible assets receipts Intangible assets receipts) is intended.
Create a new document (Insert key or Add button).
In the title of the document we put down the required date (we type it manually or press the F4 key (a calendar will appear - select the required date and press the Enter key)). The "Organization" field will be filled in automatically. If there are several companies in the program, then using the "..." button or the F4 key, select the required organization. Next, select the counterparty from the Counterparties directory using the "..." button or the F4 key (you can skip the directory, to do this, type the first letters of the counterparty name, press Enter and select the required counterparty). The field "Agreement" will be automatically filled in, which is created when a new counterparty is entered. If necessary, you can change the contract of the counterparty.
On the “Intangible assets” tab, use the Insert key or the “Add” button to create a new line. Using the button "..." or the F4 key, select the required intangible asset from the directory "Intangible assets". When a new line is created, the “supply of fixed assets” is automatically ticked off. If, for example, there are 10 pieces of software, then we divide it into 10 lines and number the elements in the name.
The document provides the ability to select items in the tabular section of the document using the "Select" button. When you click the "Selection" button, the "Intangible Assets" directory opens. After selecting the desired position by double-clicking the mouse or pressing the "Enter" key, we transfer the selected element to the tabular section of the document.
Next, set the amount. If necessary, using the "..." button or the F4 key, select the accounting account from the "Chart of accounts of accounting", the account "1541 - Acquisition of intangible assets" will be automatically filled in. The column "Tax assignment" is filled in automatically from the directory "Intangible assets".
On the “Settlement accounts” tab, if necessary, use the “…” button or the F4 key to change the account of settlements with the counterparty, and the data is filled in automatically from the “Counterparties” directory.
On the “Additional” tab, enter the number and date of the supplier's invoice; if necessary, select the department using the “…” button or the F4 key from the “Subdivisions” directory, for whom the intangible asset is purchased.
We post the document (the "OK" button).
Expenditures include research, trademarks, research and development, know-how, artwork, software, and so on.
The 1C 8.3 software product for working with intangible assets has full functionality. In today's article, we will take a step-by-step look at all the operations that can be implemented in a software solution. These include the acceptance for accounting, receipts, transfer (sale) and write-off of intangible assets.
The aforementioned assets, unlike fixed assets, cannot be “touched” and placed in a warehouse.
Admission of intangible assets in the "1C 3.0" program
For the purpose of accounting for intangible assets, the first step will be the formation of a document with the name "Intangible assets receipts". We go to the menu "Fixed assets and intangible assets" and in the list of documents of receipt we follow the link called "Receipt of intangible assets":
To form a new document, press the button called "Create". Another way is to press the "Insert" key on the keyboard.
Now we directly proceed to filling out the required document. To begin with, fill in the details of the header, namely such mandatory fields as: "Counterparty", "Organization" and "Counterparty Agreement". If the contract with the counterparty with the supplier has already been entered, and it is only one, then when choosing a counterparty, the field will be filled in automatically.
We also recommend filling in the optional fields under the title "Document No." and its date. This is data, namely, the number and date of the primary incoming document from the supplier. From time to time, when you urgently need to find a primary document, it is very convenient and useful.
After that, go to the tabular section. When you press the "Insert" or "Add" key on the keyboard, add a new line. Next, select the intangible asset. Please note that cards of intangible assets are stored in a special directory "Intangible assets", and not in a directory familiar to everyone called "Nomenclature". There is an opportunity to find the necessary new reference book in the menu with the name “Reference books”, chapter - “OS and intangible assets”.
After that, enter the amount of the purchase of the asset. If the company pays BIT, then we mark the VAT rate. Then, in the header of the document, it should be noted that VAT is included in the amount, or should be charged from above.
If the software product is configured correctly, the details "VAT Account" and "Accounting Account", according to the settings, will be assigned automatically.
At the bottom of this document, enter the date and number of the incoming invoice and click under the name "Register".
Filling in the required document is completed, press the "Post" button. Here's what we ended up with:
After the completion of the "1C" in intangible assets will create the following entries:
Upon joining, the asset falls into account "08.05" under the name "Acquisition of Intangible Assets".
Acceptance of intangible assets for accounting
After completing the purchase of an intangible asset, in order to carry out further operations on it, it must be registered. For the acceptance of intangible assets for accounting, there is a document of the same name with the name "Acceptance of intangible assets for accounting". To carry out the desired operation, go to the menu "OS and intangible assets", then - in "Acceptance of intangible assets for accounting" and at the end press the button called "Create".
In the header of the document, fill in the only requisite, which is called "Organization".
To display depreciation, you must select an intangible asset at the bottom of the document. The choice is made from the reference book with the name "Methods of reflection of expenses". In it, we created an entry "intangible assets" and noted that the expenses would be charged to account "26":
The tab called "Non-current assets" after filling in should look like this:
We indicate such an accounting account - "04.01". In "1C 8.3" the initial cost, it is possible to enter it manually or use the "Calculate" button. Specify the method of receipt - "Purchase for a fee".
Checking the "Calculate depreciation" box opens access to the section with depreciation parameters.
Note that the useful life is 120 months, the accrual account is "05", the depreciation method is linear:
After the end of the document, the information of the details filled in the document will be transferred to the directory with the name "Intangible assets". When correcting any information, it will change accordingly in the reference book.
The tab called "Tax accounting" is almost identical to the tab "Accounting". The required amounts are filled in the same way using the "Calculate" button.
The document is ready, swipe it and see the postings:
Intangible asset is accepted for accounting.
Write-off of an intangible asset in the software product "1C 8.3"
We will briefly talk about the transfer of intangible assets and write-off documents. They are located in the same section of the menu as the previous named documents. And filling in all the necessary documentation like the previous one:
The "Write-off" document in almost all cases writes off intangible assets from the accounting for other expenses, account "91.02".
Transfer of intangible assets
A document named "Transfer of intangible assets" implies the sale of the asset to a third-party counterparty. It must indicate "Intangible assets", "Counterparty", as well as "Accounts and expenses":
In this case, the following entries should be generated in 1C:
In conclusion, we note that depreciation is charged by a routine operation called "Closing the month".
From January 1, 2016, for the purposes of accounting for income tax, depreciable property includes (subject to other conditions stipulated in Chapter 25 of the Tax Code of the Russian Federation) objects (including the results of intellectual activity and other intellectual property), the initial cost of which exceeds 100,000 rubles ... These changes were made to clause 1 of Article 256 of the Tax Code of the Russian Federation by Federal Law No. 150-FZ of 08.06.2015 and apply to depreciable property items put into operation starting from 01.01.2016.
The video was made in the program "1C: Accounting 8" version 3.0.43.235.
We remind you that for intangible assets (intangible assets) there is an exception named in subparagraph 8 of paragraph 2 of article 256 of the Tax Code of the Russian Federation: acquired rights to the results of intellectual activity and other intellectual property objects are not subject to amortization, if, under an agreement for the acquisition of these rights, payment must be made in periodic payments during the term of the specified agreement.
Thus, if the contract for the acquisition of exclusive rights does not provide for payment in periodic payments, and the cost of the object exceeds 100,000 rubles, then it forms the initial cost of intangible assets, which is written off to expenses by calculating depreciation.
If the initial cost of intangible assets does not exceed 100,000 rubles, then such an object is not recognized as depreciable property, since they do not meet the requirements specified in paragraph 1 of Article 256 of the Tax Code of the Russian Federation. Expenses for the acquisition of such intangible assets are included in other costs associated with production and sale, at a time during the acquisition of intangible assets (subparagraph 26, clause 1 of article 264 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 31.08.2012 No. 03-03-06 / 1 / 450, FTS of Russia dated 24.11.2011 N ED-4-3 / [email protected]).
At the same time, in accordance with clause 1 of Article 272 of the Tax Code of the Russian Federation, expenses are recognized in the reporting (tax) period in which they arise based on the terms of transactions. If the transaction does not contain such conditions, and the relationship between income and expenses cannot be clearly defined or determined indirectly, the taxpayer shall allocate expenses independently. The taxpayer in the accounting policy for tax purposes has the right to establish the procedure for writing off intangible assets worth up to 100 thousand rubles, the acquisition costs of which relate to several reporting periods.
As for the accounting of intangible assets, then in the Regulation on accounting "Accounting for intangible assets" (PBU 14/2007), approved. By order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n, no cost criterion has been established for recognizing an object as intangible assets. An asset is accepted by the organization for accounting as an intangible asset if the conditions stipulated in paragraph 3 of PBU 14/2007 are met at a time. The cost of an intangible asset with a definite useful life is redeemed by amortization over its useful life (for intangible assets with an indefinite useful life, amortization is not charged).
In the program, the accounting procedure for intangible assets worth up to 100,000 rubles differs only in the choice of the procedure for including the cost in expenses for tax accounting purposes.
Acceptance of intangible assets for accounting in the accounting system is registered with a document of the same name. If the useful life is defined, then on the tab Accounting you need to set the flag Charge depreciation and specify the depreciation parameters.
Bookmark Tax accounting filled in by the user as follows:
- in field The procedure for including the cost in the composition of expenses it is necessary to select a value Inclusion in expenses upon acceptance for accounting;
- in field How expenses are reflected from the directory How expenses are reflected you need to select an account and cost analytics, where the costs of acquiring objects worth up to 100,000 rubles will be written off at a time. If an object in tax accounting is written off for more than one reporting period, then you need to use account 97.
From the next month after acceptance for accounting, intangible assets with a certain useful life begin to be depreciated only in accounting. When performing a routine operation Depreciation of intangible assets and write-off of R&D expenses an accounting entry is generated for the debit of the expense account and the credit of account 05 "Depreciation of intangible assets" for the amount of depreciation. If the organization applies PBU 18/02, then the accounting will reflect the deductible temporary difference in the amount of depreciation. After performing a routine operation Income tax calculation IT will be repaid monthly.
We remind you that the provisions of Article 257 of the Tax Code of the Russian Federation (as amended by Federal Law 08.06.2015 No. 150-FZ) apply to depreciable property objects put into operation starting from January 1, 2016. Intangible assets already accepted for accounting in tax accounting cannot be written off at a time.
1C: Accounting 8.2. A clear tutorial for beginners Gladky Alexey Anatolievich
Sale of intangible assets to the side
The company has the right to freely dispose of its intangible assets, including selling them to third-party structures (unless in some specific cases it is prohibited or restricted by the current legislation). In the configuration for the execution of such operations, the document Transfer intangible assets is provided, which is called using the intangible assets command? Transfer of intangible assets or the corresponding link of the function panel.
The window of the list of documents for the transfer of intangible assets is shown in Fig. 8.11.
Rice. 8.11. Documents for the implementation of intangible assets to third-party structures
Here is a list of previously saved documents. For each of them, a set of standard data is displayed - date, number, organization name, etc. The name of the implemented intangible asset is displayed in the Intangible asset column, and the sign of the posted document is displayed in the leftmost column (in Fig. 8.11, both documents in the list are posted ). By the way, after the document for the transfer of the intangible asset object is posted, the following accounting entries are generated in the configuration:
For the amount of write-off of intangible assets transferred to the side from the accounting (if depreciation was charged according to intangible assets, then its amount, as well as the residual value of intangible assets will be reflected in separate entries)
For the amount of additional accrued depreciation for the month of disposal (if necessary);
For the amount of changes in debt on mutual settlements with the counterparty, which is the recipient of the intangible assets.
The window for the formation and editing of documents for the implementation of intangible assets is shown in Fig. 8.12.
Rice. 8.12. Work with a document for the implementation of an intangible asset object of a third-party organization
At the top of the interface, the number and date of the document, the name of the supplier of the intangible asset, as well as the name of the counterparty - the recipient of the intangible asset are determined. We are already familiar with these parameters - just like the Settlement Document, Responsible and Contract fields. If the transaction for the transfer of intangible assets is to be reflected in tax accounting, enable the Reflect in tax option. accounting.
A characteristic feature of a document for the implementation of an intangible asset is that with one document you can reflect the transfer of only one type (object) of intangible assets. This object is selected in the intangible assets field from the directory of intangible assets.
In the% VAT field from the drop-down list, select the value added tax rate that will be applied to this transaction. In the Amount field, enter the value of the assets to be sold using the keyboard. Based on the values of the Amount and% VAT fields, the tax amount is automatically calculated, which will be displayed in the VAT Amount field.
The accounting accounts that should be involved in transactions generated after the document is posted are indicated in the Revenues (BU), Expenses, Sales VAT Account and Accounts of Settlements with Counterparty fields. If the Reflect to tax check box is selected at the top of the window. accounting, the options for tax accounting will open. When using advances in calculations, you need to indicate the account of payments for advances in the appropriate field. Note that in order to post a document, all accounting accounts must be indicated (the exception is the account for accounting for advance payments).
To enter an invoice for a document, use the Enter invoice link. When you click on it with the mouse, a window will open, which is shown in Fig. 8.13.
Rice. 8.13. Formation of an invoice for a document for the implementation of intangible assets
Most of the parameters of this window will be filled in by default in accordance with the details of the foundation document (that is, the Transfer of intangible assets document, on the basis of which the invoice is entered, see the value of the Ground field). If you need to generate an invoice for several basis documents, then you should select the List checkbox, and then, in the appeared tabular section, create a list of basis documents (to work with this list, use the context menu).
An invoice can be printed - to do this, click the Invoice button or select a similar command in the Print menu (the document must be written in advance).
To post the document for the transfer of intangible assets for accounting, press the OK button or execute the command Actions? Conduct. To simply save the entered data without posting the document, click the Save button or execute the Actions? Write down (you can also use the key combination Ctrl + S for this). To close the window without saving the entered data, click the Close button.
You can view the result of document posting using the Actions? The result of document posting.
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