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In this article we will look at filling out the main documents for accounting for intangible assets (intangible assets) in 1C: Enterprise Accounting 8 edition 3.0 – Document “Receipt of intangible assets”, which reflects transactions for the capitalization of non-current assets, and the Document “Acceptance for accounting of intangible assets”, which is drawn up when putting intangible assets into operation.

Let's start with the document “Receipt of intangible assets”

Click the “Create” button

In the window that opens, fill in the document number and date, in the “Counterparty” field, select a supplier from the directory, and in the “Contract” field, select a contract. If there is no data in the directories yet, then add it by clicking the “Create” button.

Enter the amount and percentage of VAT.

We carry out the document

And look at the wiring

Now you can accept intangible assets for accounting

Click the “Create” button

We start by filling out the “Non-current assets” tab

Fill out the document that opens. First, select “Type of accounting object” by setting “Intangible asset”.

We fill in the “Intangible asset” field and the “Method of reflecting depreciation expenses” field, which determines which cost account will be used to accrue depreciation (we select the appropriate one from the directory or create a new method, if necessary, directly from the document), the “Non-current asset account” field » will be filled in automatically.

Now go to the “Accounting” tab

We indicate the accounting account on which the object will be registered and click on the “Calculate” button

In the “Original cost” field, check the calculation of the total cost of intangible assets, select the method of receipt and check the “Accrue depreciation” box. Next, indicate the useful life in months, fill in the calculation method and depreciation account.

The next tab is “Tax Accounting”. Click the “Calculate” button and check the amount received.

Select the “Calculate depreciation” checkbox, enter the useful life in months and the reduction factor.

Now we carry out the document and look at the postings.

The definition and accounting of intangible assets (hereinafter intangible assets) are regulated by the legislative acts of the Republic of Kazakhstan, as well as International Financial Reporting Standards ().

As defined in IAS 38:

Intangible asset– an identifiable non-monetary asset that has no physical form.

When acquiring an asset, the enterprise independently determines whether the acquired asset is intangible, its useful life, future economic benefits and other qualities, in accordance with the current legislation of the Republic of Kazakhstan and IAS 38 “Intangible Assets”.

When purchasing intangible assets, it is necessary to reflect in accounting the events of acquisition of intangible assets, its acceptance for accounting for reflection in accounting and tax accounting.

In the program "1C: Accounting 8 for Kazakhstan" information about the list of intangible assets and general information about them is stored in the directory Intangible assets. The directory is available in the section OS and intangible assets – Directories and settings. In the reference book, for ease of working with it, the names of intangible assets are divided into groups. For example, licenses, software, patents, etc.

For directory elements, the name, type of intangible asset and code according to KOF (Classifier of Fixed Assets) and other information are indicated.

Before accepting an asset for accounting, it is necessary to register the fact of purchase of intangible assets.

Receipt of intangible assets is registered with a document Acquisition of intangible assets, which is available in the section.

The document contains information about the counterparty and the agreement under which the asset was purchased.

In the tabular part of the intangible asset, information about the name of the acquired asset is filled in by selecting from the directory Intangible assets, acquisition cost, VAT rate and amount, and accounting accounts are also indicated.

When posting a document, movements are generated in accounting and tax accounts, as well as movements in accumulation registers VAT recoverable(according to accrued VAT), Status of intangible assets of organizations and others.

You can create a document yourself in the section Fixed assets and intangible assets - Intangible assets or enter based on the document.

When entered based on the document, information about the intangible asset, initial cost (AC) and accounting account according to the ACC is automatically filled in in the document.

Next, the user fills in information about the useful life, and sets the indicator for the need to calculate depreciation - Calculate depreciation, information about the method of calculating depreciation is also filled in.

Depreciation can be calculated in the following ways:

• Linear;
• Declining balance;
• Industrial.

In the column Method of reflecting depreciation expenses (AC) a value is selected from the directory Methods of reflecting depreciation expenses. According to the chosen method, depreciation entries will be generated in accounting.

In the column Fixed asset indicator a mark is set depending on whether the intangible asset is recognized as a fixed asset in tax accounting.

When setting a sign in the column NU Group the depreciation group for tax accounting is indicated.

If tax accounting accrues depreciation on a fixed asset, then in the column Procedure for repayment of cost (NU) the required value is indicated.

If an intangible asset is subject to property tax, in the column Property tax object the mark is set.

On the bookmark Additionally information about the method of receipt of the asset, the basis document, as well as information about the responsible person are reflected.

When posting a document, movements are generated along the accumulation registers: Initial information about intangible assets, State of intangible assets of organizations, Methods of reflecting expenses for depreciation of intangible assets (accounting), etc.

Important!

The document does not generate accounting entries.

By clicking the Print button, a printed form of the document is available: the act of acceptance and transfer of long-term assets (form DA-1, approved by the order of the Ministry of Finance of the Republic of Kazakhstan “On approval of forms of primary accounting documents” dated December 20, 2012 No. 562).

Thus, when acquiring an intangible asset, the company independently identifies the asset as intangible in accordance with IAS 38 “Intangible Assets”, determines the useful life and future economic benefits from the use of intangible assets.

Receipt of NMA.

Before as add a new intangible asset to the receipt, create a new element in the directory “Intangible assets” (Directories Non-current assets Intangible assets).

Press the Insert key or the “Add” button. In the “Intangible Assets” window that appears, 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 “Tax assignments of assets and expenses” directory. If necessary, fill in other information. Click the “Record” button and the “OK” button.

To reflect transactions involving the receipt of intangible assets into an organization, the document “Receipt of intangible assets” (Documents of intangible assets Receipt of intangible assets) is intended.

Create a new document (Insert key or “Add” button).

In the title of the document, enter the required date (type 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 use the “…” button or the F4 key to select the required organization. Next, select a counterparty from the “Counterparties” directory using the “…” button or the F4 key (you don’t have to go into the directory, to do this, type the first letters of the counterparty’s name, press Enter and select the required counterparty). The “Agreement” field, which is created when a new counterparty is entered, will be automatically filled in. If necessary, you can change the counterparty agreement.

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 “Intangible Assets” directory. When creating a new line, the supply of fixed assets checkbox is automatically checked. 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 positions in the tabular part of the document using the “Selection” button. When you click the “Selection” button, the “Intangible Assets” directory opens. After selecting the desired position, double-click or press the “Enter” key to move the selected element to the tabular part of the document.

Next, enter the amount. If necessary, using the “…” button or the F4 key, we re-select the accounting account from the “Chart of Accounts”, the account “1541 – Acquisition of intangible assets” will be automatically filled in. The “Tax Purpose” column is filled in automatically from the “Intangible Assets” directory.

On the “Settlements Accounts” tab, if necessary, use the “…” button or the F4 key to change the account for 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 division using the “…” button or the F4 key from the “Divisions” directory for which the intangible asset is purchased.

We post the document (button “OK”).

“1C: Accounting 8” (rev. 3.0) supports all basic operations for accounting for intangible assets. Read about the methodology for recognizing intangible assets in accounting in the material Ph.D. V.V. Priobrazhenskaya (Ministry of Finance of Russia), published in BUKH.1S No. 11 on page 31. In this article we will talk about how the program takes into account intangible assets acquired for a fee and objects created on our own, as well as , how to take into account the costs of modifying intangible assets.

Intangible assets for income tax accounting purposes are recognized as the results of intellectual activity acquired and created by the taxpayer and other objects of intellectual property (exclusive rights to them), used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time, that is, over 12 months.

The initial cost of amortizable intangible assets is determined as the sum of expenses for their acquisition or creation and bringing them to a state in which they are suitable for use, with the exception of VAT and excise taxes (clause 3 of Article 257 of the Tax Code of the Russian Federation). Property (including intangible assets) with a useful life of more than 12 months and an original cost of more than 40,000 rubles is recognized as depreciable. (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

From January 1, 2016, depreciable property includes (subject to other conditions stipulated by Chapter 25 of the Tax Code of the Russian Federation) objects whose original cost exceeds 100,000 rubles. (amendments were made to clause 1 of Article 256, clause 1 of Article 257 of the Tax Code of the Russian Federation by Federal Law No. 150-FZ dated 06/08/2015). The new requirements will apply to depreciable property objects put into operation starting from January 1, 2016.

Thus, intangible assets, the cost of which is less than the value established by paragraph 1 of Article 256 of the Tax Code of the Russian Federation, are not subject to depreciation, but are taken into account as expenses at a time (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-03-06/1/450, Federal Tax Service of Russia dated November 24 .2011 No. ED-4-3/19695@).

In order for all operations with intangible assets to be available to the user of “1C: Accounting 8” (rev. 3.0), he needs to make sure that the corresponding functionality of the program is enabled. The functionality is configured using the hyperlink of the same name from the Main section. On the bookmark OS and intangible assets flag needs to be set Intangible assets.

Reflection of transactions for the acquisition and accounting of intangible assets

Example 1

According to the Civil Code of the Russian Federation, a trademark is a designation that serves to individualize the goods of legal entities or individual entrepreneurs, and is certified in a trademark certificate (clause 1 of Article 1477 of the Civil Code of the Russian Federation). The trademark is provided with legal protection (Clause 1, Article 1225 of the Civil Code of the Russian Federation). Until registration, a brand name is not a protected trademark. An exclusive right arises over a registered trademark, which is valid for ten years from the date of filing the application with the patent office. An unlimited number of extensions are allowed. Upon expiration of the exclusive right (in the absence of an application for its renewal), legal protection is terminated (clause 1 of Article 1514 of the Civil Code of the Russian Federation).

The exclusive right to a trademark can be transferred to another economic entity under an agreement on the alienation of the exclusive right to a trademark. Such an agreement is also subject to mandatory state registration (Articles 1232, 1234, 1490 of the Civil Code of the Russian Federation).

The Tax Code of the Russian Federation classifies the exclusive right to a trademark as intangible assets (clause 3 of Article 257 of the Tax Code of the Russian Federation).

We remind you that for tax accounting purposes, the depreciation calculation method for all depreciable objects is set on the tab Income tax information register Accounting policy(chapter Main).

The acquisition of intangible assets in the program is registered with a document Receipt of intangible assets, which is accessed from the section OS and intangible assets(Fig. 1).

The following accounting entries will be generated:

Debit 08.05 Credit 60.01 - for the cost of the acquired exclusive right to a trademark without VAT; Debit 19.02 Credit 60.01 - for the amount of VAT presented by the seller.

For income tax accounting purposes, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt

To register an invoice received from the seller, you must fill in the fields Invoice No. And from, then press the button Register. This automatically creates a document Invoice received, and a hyperlink to the created invoice appears in the form of the basis document.

Document fields Invoice received will be automatically filled with data from the document Receipt of intangible assets(Fig. 2).

Default flag Reflect the VAT deduction in the purchase book by date receipt in this case will not affect VAT deductions, since the tax amount will be included in VAT tax deductions only after the non-current asset is accepted for accounting as an intangible asset (clause 1 of Article 172 of the Tax Code of the Russian Federation). To reflect the presented amount of VAT for deduction, it is necessary to generate a regulatory document Generating purchase ledger entries(chapter Operations -> Regular VAT operations).

On the date of submission to Rospatent of the documents required for state registration of the transfer of exclusive rights, the amount of the paid fee is included in the initial cost of the intangible asset. To reflect this operation, it is advisable to use a standard accounting system document Receipt (act, invoice) with the type of operation Services(Fig. 3). The document is available from the section Purchases.

As the account for accounting settlements with the counterparty, you can leave the default account 60.01 “Settlements with suppliers and contractors”, or you can specify account 76.09 “Other settlements with various debtors and creditors”.

When filling out the field Accounts you should follow the hyperlink to the form of the same name and indicate (for accounting and tax accounting purposes) the cost account (08.05 “Acquisition of intangible assets”), the name of the intangible asset and the VAT account.

To automatically fill in this field when entering a directory item Nomenclature You need to set up item accounting accounts in the information register of the same name.

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

Debit 08.05 Credit 76.09 - for the amount of the duty paid, included in the cost of the intangible asset.

Thus, account 08.05 will collect all the costs that form the initial cost of intangible assets (267,737 rubles 29 kopecks).

After registering the transfer of the exclusive right to a trademark in February 2015, the object can be taken into account.

Acceptance of a trademark for registration is reflected in the document Acceptance of intangible assets for registration(chapter OS and intangible assets). This document registers the finalized initial cost of an intangible asset and its acceptance for accounting and tax accounting. The document consists of three bookmarks - Non-current asset, Accounting And Tax accounting.

Bookmark Non-current asset filled in as follows:

• in field Type of accounting object the switch must be set to position Intangible asset;
• in field Intangible asset it is necessary to indicate the name of the intangible asset accepted for accounting - Trademark "Planet"(selected from the directory Intangible assets and R&D expenses);
• field Non-current asset account will be filled in automatically (08.05);
• in field Method of reflecting depreciation expenses indicates the cost account and analytics, which are selected from the directory Ways to reflect expenses. In accordance with this method, accounting entries for depreciation will be generated in the future.

On the bookmark Accounting The following details must be filled in:

• in field Account by default, account 04.01 “Intangible assets of the organization” is set;
  field Initial cost (BC) filled in automatically by clicking the button Calculate;
• in field Method of admission to the organization you must select from the list and specify the value Purchase for a fee;
• in field Calculate depreciation the flag must be set;
• in field Useful life the period in months for accounting purposes is indicated (60 months);
• in field Method of calculating depreciation is selected from the list and the method is indicated Linear;
• in field Depreciation account By default, account 05 “Amortization of intangible assets” is set.

The bookmark is filled in the same way Tax accounting:

• requisites Initial cost (NU), Initial cost (PR) And Initial cost (BP) filled in automatically by clicking the button Calculate(in our example, the initial cost in accounting and tax accounting is the same);
• in field Calculate depreciation (NU) the flag must be set;
• in field Useful life(NU) the period in months for tax accounting purposes is indicated (60 months);
• in field Reduction factor you should leave the default value (1.00).

As a result of the document Acceptance of intangible assets for registration

Debit 04.01 Credit 08.05 - for the cost of the exclusive right to a trademark.

The document Acceptance for accounting of intangible assets, in addition to movements in accounting and tax accounting, also creates entries in periodic registers of information reflecting information about the intangible asset.

From March 2015, the trademark begins to be depreciated in accounting and tax accounting. When performing a routine operation accounting entries and entries are generated in special resources of the accounting register for tax accounting purposes:

Debit 44.01 Credit 05 - for the amount of depreciation of the trademark.

At the end of its useful life, that is, after 60 months, the cost of the trademark will be fully expensed, and its residual value will be zero. If an organization wants to extend the exclusive right, then the trademark does not need to be written off in accounting. At the same time, the state duty paid in connection with the extension of the term of use of the trademark can be classified as current expenses (letter of the Ministry of Finance of Russia dated August 12, 2011 No. 03-03-06/1/481).

Creating an intangible asset object on your own

The value of intangible assets created by the organization itself is determined as the amount of actual expenses for their creation, production (including material expenses, labor costs, expenses for services of third-party organizations, patent fees associated with obtaining patents, certificates), excluding amounts taxes taken into account as expenses in accordance with Chapter 25 of the Tax Code of the Russian Federation (clause 3 of Article 257 of the Tax Code of the Russian Federation).

Insurance premiums accrued on the salaries of employees creating an intangible asset are not considered taxes, so they must be taken into account in the initial cost of such an asset and written off through the depreciation mechanism (letter of the Ministry of Finance of Russia dated March 25, 2011 No. 03-03-06/1/173) .

Please note: that the Civil Code does not contain requirements for mandatory registration of copyrights for computer programs.

During the period of validity of the exclusive right to a computer program or a database, the copyright holder may, at his own request, register such a program or such a database with the federal executive body for intellectual property (Article 1262 of the Civil Code of the Russian Federation).

Example 2

In May 2015, Andromeda LLC entered into an agreement with a third-party organization for the provision of information services in relation to the software product being created. The cost of services amounted to RUB 67,024.00. (including VAT - 18%). In June 2015, based on the order of the manager, the software product was accepted for accounting as intangible assets. The software is planned to be used in production activities.

In the chart of accounts of the 1C:Accounting 8 program (rev. 3.0), a subaccount for creating an intangible asset object on your own is not provided.

If necessary, the user can independently create additional subaccounts and analytical accounting sections.

To accumulate costs for the creation of objects of intellectual activity (contract or business method), it is advisable to create a separate sub-account, for example, 08.13 “Creation of intangible objects”, where analytical accounting should be provided:

• for intangible assets - subconto “Intangible assets”;
• by type of costs for the creation of intangible assets - subconto “Cost Items”;
• by construction methods - subconto “Construction Methods”.

In order for the amounts of accrued wages and insurance premiums for an employee developing software to be included in the initial cost of an intangible asset and reflected in the debit of account 08.13, it is necessary to configure the methods of accounting for wages for accounting and tax accounting.

Creating a new way to reflect wages in accounting and tax accounting is done in the form Salary accounting methods, accessed via the hyperlink of the same name from the section Salaries and personnel (Directories and settings).

By button Create a form opens where you must indicate: the name of the method of accounting for salaries for employees creating an intangible asset object; accounting account (08.13) and analytics - name of intangible asset, cost item and method of construction (Fig. 4).

The created salary accounting method must be used in the accounting system document Payroll(chapter Salary and personnel).

As a result of conducting a document for April 2015 on employee S.V. Koshkina will generate the following accounting entries:

Debit 08.13 Credit 70 - for the amount of the accrued salary of a programmer involved in creating an intangible asset object; Debit 70 Credit 68.01 - for the amount of withheld personal income tax; Debit 08.13 Credit 69.01 - for the amount of contributions to the Social Insurance Fund for social insurance; Debit 08.13 Credit 69.02.7 - for the amount of insurance contributions to the Pension Fund for compulsory pension insurance; Debit 08.13 Credit 69.03.1 - for the amount of insurance contributions to the FFOMS; Debit 08.13 Credit 69.11 - for the amount of insurance contributions to the Social Insurance Fund for compulsory insurance against NS and PZ.

For tax accounting purposes for income tax, the corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA).

According to the example, the period for completing the job assignment is three calendar months, so it is necessary to calculate wages in the same way for May and June 2015.

Inclusion of information services provided in May 2015. by a third party, the initial cost of the intangible asset is carried out using an accounting system document Receipt (act, invoice) with the type of operation Services. The document is filled out in the same way as was discussed in example 1. When filling out the field Accounts

• cost account (08.13 “Creation of intangible assets”);
• name of the intangible asset - Andromeda Nebula Software;
• cost item - Material costs;
• construction method - Contracting;
• VAT account.

Amount NU Dt And Amount NU Kt):

Debit 08.13 Credit 60.01 - for the cost of information services without VAT, included in the cost of the created software product; Debit 19.02 Credit 60.01 - for the amount of VAT on purchased services.

After registering the invoice received from the seller in the form of a document Invoice received you need to remove the default flag Reflect the VAT deduction in the purchase ledger by the date of receipt in order to comply with the restrictions established by paragraph 1 of Article 172 of the Tax Code of the Russian Federation. After the software is accepted for accounting, the VAT deduction can be reflected in the regulatory document Formation of purchase ledger entries.

By the end of June 2015, account 08.13 will have collected all the costs that form the initial cost of the software (Fig. 5), and the intangible asset can be taken into account.

When accepting an intangible asset for accounting, the organization independently determines its useful life, which cannot exceed the life of the organization (clause 25, clause 26 of PBU 14/2007). Intangible assets for which it is impossible to reliably determine their useful life are considered intangible assets with an indefinite useful life. Let’s say that under the conditions of example 2, the organization was unable to reliably determine the useful life of the “Andromeda Nebula” software, so it was accepted for accounting as intangible assets with an indefinite useful life. Depreciation on such intangible assets is not accrued (clause 25, clause 23 of PBU 14/2007).

For the purposes of income tax on the exclusive right of the author and other copyright holder to use a computer program, for which it is impossible to determine the useful life, the taxpayer has the right to independently determine the useful life, which cannot be less than two years (clause 3 of article 257, p. 2 Article 258 of the Tax Code of the Russian Federation).

Thus, filling out the document Acceptance of intangible assets for registration, you must keep in mind that the depreciation parameters indicated on the tabs Accounting And Tax accounting, will differ (Fig. 6).

As a result of the document Acceptance of intangible assets for registration accounting entries and entries will be generated in special resources of the accounting register for tax accounting purposes:

Debit 04.01 Credit 08.13 - for the cost of software.

Document Acceptance of intangible assets for registration also makes entries in periodic registers of information reflecting information about the intangible asset.

From July 2015, software begins to be depreciated only in tax accounting. When performing a routine operation Depreciation of intangible assets and write-off of R&D expenses records are generated in special resources of the accounting register for tax accounting purposes for income tax:

• Amount NU Dt 20.01 And Amount NU Kt 05- the amount of software depreciation;
• Amount VR Dt 20.01 And Amount VR Kt 05- temporary differences between accounting and tax accounting data in the amount of software depreciation are reflected.

Starting from July 2015, monthly after performing a routine operation Income tax calculation A deferred tax liability will be recognized.

In relation to intangible assets with an indefinite useful life, the organization must annually verify the presence of circumstances indicating that the useful life of this asset cannot be reliably determined. If such circumstances no longer exist, the organization determines the useful life of this intangible asset and the method of its depreciation. The adjustments that arise in connection with this are reflected in accounting and financial statements as changes in estimated values ​​(clause 27 of PBU 14/2007). Therefore, it is possible that the deferred tax liability on the Andromeda software will be settled.

Refinement and improvement of intangible assets

For intangible assets, unlike fixed assets, the concept of “modernization” is absent. How, in this case, to take into account the costs, for example, of updating (processing) software, which is an intangible asset?

In accounting, in accordance with clause 16 of PBU 14/2007, a change in the actual (initial) cost of intangible assets at which it is accepted for accounting is allowed only in cases of revaluation and impairment. Thus, expenses associated with modernization (modification, modification, improvement) of an intangible asset do not increase its initial cost. Such expenses must be taken into account as expenses for ordinary activities (clauses 5, 7, 19 of PBU 10/99. According to the position of the Ministry of Finance of Russia, expenses related to the following reporting periods are reflected in the balance sheet as deferred expenses and are subject to write-off by their reasonable distribution between reporting periods in the manner established by the organization, during the period to which they relate (letter dated January 12, 2012 No. 07-02-06/5).

Tax accounting also does not provide for an increase in the initial value of intangible assets due to an improvement (change) in their qualities (revaluation (discount) of the value of intangible assets to market value is not provided for either). The costs of improving intangible assets can be taken into account as other costs associated with production and sales in accordance with paragraphs. 26 or paragraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. In some recommendations, the Russian Ministry of Finance expresses the point of view that the taxpayer should distribute these expenses in accordance with the principle of uniform recognition of income and expenses, while the organization has the right to independently determine the period during which it will recognize such expenses (letter dated November 6, 2012 No. 03- 03-06/1/572).

Example 3

To evenly distribute the costs of finalizing intangible assets in accordance with the position of the Ministry of Finance, the program provides a mechanism for deferred expenses for accounting and tax purposes.

Receipt of modification work is registered with a document Receipt (act, invoice) with the type of operation Services(Fig. 7).

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

• cost account (97.21 “Other deferred expenses”);
• name of deferred expenses - Modification of software "Andromeda Nebula"(selected from the directory Future expenses);
• cost division;
• VAT account.

In the form of a directory element Future expenses In addition to the name, you must fill in the following details (Fig. 8):

• type of expense for tax purposes;
• type of asset on the balance sheet;
• RBP amount (for reference);
• procedure for recognizing expenses;
• start and end dates of write-off;
• cost account and cost write-off analytics.

As for input VAT, it can be deducted at one time in full amount at the time of taking into account the costs of modifying intangible assets, since the Tax Code of the Russian Federation does not contain instructions on the need to deduct VAT in equal shares.

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

Debit 97.21 Credit 60.01 - for the cost of work on modifying the software without VAT; Debit 19.04 Credit 60.01 - for the amount of VAT on purchased works.

Starting from October 2015 after performing a routine operation Write-off of deferred expenses the cost of work on modifying intangible assets will be included in monthly expenses in equal shares.

IS 1C:ITS

For more information on recording transactions with intangible assets, see the “Directory of Business Transactions” in the “Accounting and Tax Accounting” section on

Expenditures include research, trademarks, scientific development, know-how, works of art, software, and so on.

The software product “1C 8.3” for working with intangible assets has full functionality. In today's material we will look step by step 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 above-mentioned assets, unlike fixed assets, cannot be “touched” and placed in a warehouse.

Admission of intangible assets in the 1C 3.0 program

In order to account for intangible assets, the first step will be to generate a document with the name “Receipt of intangible assets”. We go to the “OS and intangible assets” menu and in the list of admission documents follow the link called “Admission of intangible assets”:

To create a new document, you must press the button called “Create”. Another way is to press the “Insert” key on your keyboard.

Now we proceed directly to filling out the required document. First, let’s fill in the header details, namely such required fields as: “Counterparty”, “Organization” and “Counterparty Agreement”. If the counterparty has already entered into an agreement with the supplier, and there is only one, then when selecting the counterparty, the field will be filled in automatically.

We also recommend filling out the optional fields called “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 source document, this can be very convenient and useful.

After this we move on to the tabular part. When you press the "Insert" or "Add" key on your keyboard, add a new line. Next, select an intangible asset. Please note that intangible asset cards are stored in a special directory “Intangible Assets”, and not in the usual directory called “Nomenclature”. You can find the required new directory in the menu named “Directories”, in the chapter “OS and Intangible Materials”.

Once done, enter the purchase amount of the asset. If the company pays VAT, then we note the VAT rate. Then in the header of the document it is necessary to note that VAT is included in the amount, or should be charged on top.

If the software product is configured correctly, the details “VAT Account” and “Account Account”, in accordance with 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 title “Register”.

Filling out the required document is completed, press the “File” button. This is what we ended up with:

After completing the transaction, 1C will create the following transactions for intangible assets:

Upon entry, the asset goes to the account “08.05” called “Acquisition of intangible assets”.

Acceptance of intangible assets for registration

Having completed the purchase of an intangible asset, in order to carry out further operations on it, it must be registered. To accept intangible assets for accounting, there is a document of the same name with the name “Acceptance for accounting of intangible assets.” To carry out the desired operation, go to the “Assets and Intangible Assets” menu, then go to “Acceptance for accounting of intangible assets” and at the end click the button called “Create”.

In the header of the document, fill in the only detail called “Organization.”

To display depreciation, you must select an intangible asset at the bottom of the document. The selection is made from the directory with the name “Methods of reflecting expenses”. In it we entered the entry “Intangible assets” and noted that the expenses will be charged to account “26”:

The tab called “Non-current assets” after filling out should look like this:

We indicate this accounting account - “04.01”. In “1C 8.3”, it is possible to enter the initial cost manually or use the “Calculate” button. Specify the method of receipt - “Purchase for a fee.”

By checking the “Calculate depreciation” checkbox, access to the section with depreciation parameters opens.

Note that the useful life is 120 months, the accrual account is “05”, the depreciation method is linear:

After the document is completed, the information about the details filled in the document will be transferred to the directory with the name “Intangible Assets”. When any information is corrected, it will change accordingly in the directory.

The tab called “Tax Accounting” almost repeats the “Accounting” tab. The required amounts are also filled in using the “Calculate” button.

The document is ready, post it and look at the postings:

The 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 menu section as the previous named documents. And filling out all the necessary documentation like the previous one:

The “Write-off” document in almost all cases writes off intangible assets from accounting for other expenses, account “91.02”.

Transfer of intangible assets

A document named “Transfer of intangible assets” implies the sale of an asset to a third-party counterparty. It must indicate “Intangible assets”, “Counterparty”, as well as “Accounts and expenses”:

In this case, the following transactions should be generated in 1C:

In conclusion, we note that depreciation is accrued through a routine operation called “Closing the month.”