In accordance with clause 14 of PBU 14/2000, the value of intangible assets is redeemed through depreciation. PBU 14/2000 provides. That for commercial organizations, the cost is repaid through depreciation intangible assets any kind.
AMORTIZATION - this is carried out according to certain rules, accounting for the gradual transfer of part of the costs associated with the acquisition of depreciated property to the costs of production or circulation.
The procedure for calculating amortization on intangible assets and its accounting is determined in the following documents:
in the Regulation on accounting and accounting statements in the RF;
in PBU 14/2000;
in the Instructions for the use of the Chart of Accounts.
In order for an enterprise to have the right to amortize the rights belonging to it - intangible assets, the following conditions must be met:
the rights of the organization must be documented and meet the requirements of civil law;
the rights must be used in the economic activity of the organization for a long period (over one year);
rights must generate income for the organization;
they should be used in the absence of statutory activities of the enterprise;
intangible assets should not belong to the category of those intangible assets that are not subject to cost redemption (depreciation).
If the above conditions are met, then according to PBU 14/2000, the amortization of intangible assets is calculated at the rates calculated by the organization itself based on the initial cost and useful life of certain intangible assets.
Depreciation rate is a percentage of the initial cost of intangible assets to be included in the current costs of production or circulation (for example, for a month).
Useful life is the period during which the use of an intangible asset brings economic benefits(income) of the organization. For certain groups of intangible assets, the useful life is determined based on the amount of production or other natural volumetric indicator expected to be received as a result of using this item.
The useful life of intangible assets is determined by the organization when the object is accepted for accounting one of two possible options:
expert, in which the expert can be either an organization stepping in the right to use an intangible asset, or a specialist - appraiser;
calculated, at which the organization independently calculates the useful life of the intangible asset.
The useful life of intangible assets is determined by:
based on the validity period of the patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;
based on the expected life of this item.
When using the first method, the useful life coincides with the validity period of the title of protection (patent, certificate, etc.) or with the validity period of the license agreement. To determine the useful life of intangible assets, it is necessary to know the duration of the title of protection.
When using the second method, the organization independently determines the expected useful life, during which it can receive economic benefits, and approves it with an organizational and administrative document (order or order of the head of the organization).
For intangible assets, for which it is impossible to determine the period of use, the rates of depreciation are established for 20 years (but not more than the period of the organization's activity).
The useful life of intangible assets cannot exceed the life of the organization. Unlike items of fixed assets, intangible assets do not have terms or norms established in a centralized manner.
Basic rules for amortization of intangible assets:
depreciation is not charged, in accordance with clause 56 of the "Regulations for accounting and financial reporting in the Russian Federation", for intangible assets of non-profit organizations;
depreciation is not charged on the intangible assets of other persons, namely, on intellectual property that does not belong to the organization, but is used by the organization on the basis of the rights to use intellectual property objects provided to the organization by rightholders under license and other agreements, and recorded on an off-balance sheet account.
amortization of intangible assets is charged regardless of the results of the organization's activities in the reporting period;
during the useful life of intangible assets, the accrual of amortization deductions is not suspended, except in cases of conservation of the organization;
in practical terms, depreciation is first calculated on an annual basis, and during the reporting year depreciation deductions for intangible assets are charged on a monthly basis, regardless of the accrual method used in the amount of 1/12 of the annual amount (except for cases when amortization is charged in proportion to the volume of products produced).
in seasonal industries, the annual amount of amortization deductions for intangible assets is accrued evenly during the period of operation of the organization in the reporting year;
depreciation deductions for intangible assets are made starting from the first day of the month following the month of accepting this object for accounting, and are charged until the value of this object is fully paid off or this object is retired from accounting in connection with the assignment of exclusive rights to the results of intellectual activity by the organization;
depreciation charges on intangible assets stop from the first day of the month following the month of full repayment of the cost of this object or writing off this object from the accounting records;
depreciation charges on intangible assets are reflected in the accounting records of the reporting period to which they relate;
the application of one of the methods for calculating depreciation for a group of homogeneous intangible assets is carried out throughout their entire useful life;
the organization should be used for each intangible asset only one of the methods of depreciation, which is determined at the time of its registration and does not change during the entire period of use or its disposal;
the value of the rights to the following intellectual property objects is not redeemed:
PBU 14/2000 provides several methods for calculating depreciation charges:
linear method;
diminishing balance method;
method of writing off the cost in proportion to the volume of products (works).
The application of one of the methods for a group of homogeneous intangible assets is carried out throughout their entire useful life and is not subject to change. The methods used to calculate amortization for individual objects of intangible assets should be reflected in the accounting policy of the organization. The annual amount of accrual of amortization deductions is determined:
with the linear method - based on the initial cost of intangible assets and the depreciation rate calculated on the basis of the useful life of this object;
with the method of decreasing balance - based on residual value intangible assets at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this object;
with the method of writing off the cost proportional to the volume of production (work), the annual amount is not determined and the amortization deductions are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial value of the intangible asset and the estimated volume of production (work) for the entire useful life of the intangible asset.
According to clause 21 of PBU 14/2000, depreciation charges on intangible assets can be reflected in accounting in one of two ways:
accumulation of the corresponding amounts on a separate account - for K05;
a decrease in the initial value of the object of an intangible asset - directly on K04.
In the first method, according to the Chart of Accounts, account 05 is used to summarize information on depreciation accumulated during the use of objects of intangible assets (with the exception of objects for which depreciation charges are written off directly to K 04).
· Linear method;
· Method of decreasing balance;
· Method of writing off the cost in proportion to the volume of products (works).
In the linear method, the annual amount of depreciation deductions is determined based on the initial cost of intangible assets and the depreciation rate calculated based on the useful life of this object.
Example 1.
The organization acquired intangible assets worth 18,000 rubles (excluding VAT). The useful life of this asset is 4 years (48 months).
The annual amount of depreciation deductions will be RUB 4,500 (RUB 18,000 / 4 years).
End of the example.
In the diminishing balance method, the annual amount of amortization deductions is determined based on the residual value of intangible assets at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object.
Example 2.
Using the data in Example 1, we calculate depreciation using the declining balance method.
The annual depreciation rate is 25% (100% / 4 years).
1 year of operation:
The annual depreciation amount is RUB 4,500 (RUB 18,000 x 25%).
The monthly amount of depreciation deductions will be equal to 375 rubles (4,500 rubles / 12 months).
The residual value after 1 year of operation is 13,500 rubles (18,000 rubles - 4,500 rubles).
2 years of operation:
The annual depreciation amount is RUB 3,375 (RUB 13,500 x 25%).
The monthly amount of depreciation deductions will be equal to 281.25 rubles (3,375 rubles / 12 months).
The residual value after 2 years of operation is 10 125 rubles (13 500 rubles - 3 375 rubles).
3 year of operation:
The annual depreciation amount is RUB 2,531.25 (RUB 10,125 x 25%).
The monthly amount of depreciation deductions will be 210.93 rubles (2,531.25 rubles / 12 months).
Residual value after 3 years of operation RUB 7,593.75 (RUB 10,125 - RUB 2,531.25).
4 year of operation:
The annual depreciation amount is RUB 1,898.44 (RUB 7,593.75 x 25%).
The monthly amount of depreciation deductions will be equal to 158.20 rubles (1,898.44 rubles / 12 months).
The residual value of intangible assets after the end of their useful life is 5,695.31 rubles.
As can be seen from the example, the amount of depreciation accrued during the useful life of intangible assets (4500 + 3 375 + 2531.25 + 1898.44 = 12 304.69) is less than the initial cost of the object. According to clause 18 of PBU 14/2000, depreciation deductions for intangible assets continue until the cost of this object is fully repaid or this object is written off from the accounting records. Therefore, despite the fact that the item has expired, the organization must continue to depreciate the item until the full repayment of its value.
End of the example.
With the method of writing off the value of intangible assets in proportion to the volume of production (work), depreciation deductions are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of intangible assets and the estimated volume of production (work) for the entire useful life of intangible assets.
Example 3.
Suppose that using an intangible asset worth 18,000 rubles (excluding VAT) and a useful life of 4 years, 56,000 product units will be produced:
1 year - 16,000 units;
2 year - 12,000 units;
3 years - 12,800 units;
4 years - 15,200 units.
The depreciation rate for 1 year will be 28.57% (16,000 units x 100% / 56,000 units). The annual depreciation amount is 5,142.60 rubles (18,000 rubles x 28.57%).
The depreciation rate for 2 years is 21.43% (12,000 units x 100% / 56,000 units). The annual depreciation amount is 3,857.40 rubles (18,000 rubles x 21.43%).
The depreciation rate for 3 years is 22.86% (12,800 units x 100% / 56,000 units). The annual depreciation amount is 4,114.80 rubles (18,000 rubles x 22.86%).
The depreciation rate for 4 years is 27.14% (15,200 units x 100% / 56,000 units). The annual depreciation amount is RUB 4,885.20 (RUB 18,000 x 27.14%).
When considering the example, in order to reduce calculations, we did not calculate the monthly depreciation amount, although in practice it should be calculated monthly based on the actual production output.
In our example, the actual output coincided with the planned one, and the cost of intangible assets during its useful life was included in expenses in full by calculating depreciation.
In practice, it is not uncommon for the actual output to be more or less than planned. If the actual production output is greater, depreciation for intangible assets will be fully accrued before the end of the established useful life, if the actual production is less than the planned one, it will not be possible to fully depreciate the intangible asset and at the end of the last year of operation there will be an under-depreciated amount. This amount should be added to the amount of depreciation accrued for the last year of operation of the intangible asset.
End of the example.
The selected method of calculating depreciation for a group of homogeneous intangible assets should be applied by the organization throughout their useful life.
According to clause 15 of PBU 14/2000, the accrual of depreciation deductions during the useful life of intangible assets is not suspended, except in cases of conservation of the organization.
During the reporting year, depreciation deductions for intangible assets are calculated on a monthly basis, regardless of the applied method of calculating depreciation in the amount of 1/12 of the annual amount.
In seasonal industries, the annual amount of depreciation deductions for intangible assets is accrued evenly during the period of operation of the organization in the reporting year.
When accepting an intangible asset for accounting, the organization determines its useful life. The conditions on the basis of which this period is determined are determined by paragraph 17 of PBU 14/2000.
The useful life of intangible assets for which the organization has patents and certificates is established based on the validity period of the patent, certificate and other restrictions on the period of use in accordance with the legislation Russian Federation.
Article 3 of the "Patent Law of the Russian Federation" dated September 23, 1992 No. 3517-1 establishes the following patent validity periods:
· A patent for an invention - before the expiration of twenty years from the date of filing an application with the federal executive body for intellectual property;
· A patent for a utility model - before the expiration of five years from the date of filing an application with the federal executive body for intellectual property;
· A patent for an industrial design - before the expiration of ten years from the date of filing an application with the federal executive body for intellectual property.
According to Article 10 of the Law of the Russian Federation of September 23, 1992, No. 3526-1 "On the Legal Protection of Topologies of Integrated Circuits", the exclusive right to a protected topology is valid for ten years.
Registration of a trademark in accordance with Article 16 of the Law of the Russian Federation of September 23, 1992 No. 3520-1 "On Trademarks, Service Marks and Appellations of Origin of Goods" is valid until the expiration of 10 years, counting from the date of filing an application with the federal executive body intellectual property.
The term of a patent for a breeding achievement in accordance with Article 3 of the Law of the Russian Federation of August 6, 1993 No. 5605-1 "On Breeding Achievements" is 30 years from the date of registration of the said achievement in the State Register of Protected Breeding Achievements. For grape varieties, tree ornamental crops, fruit crops and forest species, including their rootstocks, the term of the patent is 35 years.
The useful life of intangible assets can be determined based on the expected useful life, during which economic benefits (income) can be generated to the entity.
For individual groups of intangible assets, the useful life should be determined based on the amount of production or a natural indicator of the amount of work expected to be received as a result of using this intangible asset.
For some intangible assets it is impossible to determine the useful life. In this case, the rates of depreciation deductions in accordance with clause 17 of PBU 14/2000 are established for twenty years, but not more than the period of the organization's activity.
In any case, the useful life of intangible assets cannot be more than the life of the organization.
Depreciation on intangible assets begins on the first day of the month following the month when the object is accepted for accounting. The accrual of depreciation is terminated from the first day of the month following the month of full repayment of the value of the object or the disposal of this object from accounting in connection with the assignment of exclusive rights to it.
Depreciation charges are calculated regardless of the results of the organization's activities and are reflected in the accounting records of the reporting period to which they relate.
- by accumulating the corresponding amounts in a separate account.
The chart of accounts for this purpose is account 05 "Depreciation of intangible assets";
- by reducing the initial cost of the intangible asset.
In this case, the amount of accrued amortization is written off directly to the credit of account 04 "Intangible assets".
The use of one of the methods of reflecting depreciation in the accounting for a group of homogeneous intangible assets is carried out during the entire period of their useful life and must be enshrined in the order on the accounting policy of the organization.
When deciding on the procedure for reflecting the amounts of accrued depreciation on intangible assets in accounting, it should be remembered that in accordance with paragraph 21 of PBU 14/2000, depreciation deductions for organizational costs of an organization are reflected in accounting by an even decrease in the initial cost over twenty years (but not more the term of the organization).
With regard to business reputation, clause 29 of PBU 14/2000 establishes a similar procedure. The acquired goodwill of the organization is also amortized over twenty years, but not more than the life of the organization. Depreciation deductions for a positive business reputation of the organization are reflected in the accounting by an even decrease in its initial cost, that is, by referring the amounts of accrued depreciation directly to the credit of account 04 "Intangible assets". The negative business reputation of the organization is evenly attributed to financial results organizations as operating income.
Example 4.
The organization acquired an intangible asset worth 15,000 rubles (excluding VAT) in September. When the object is accepted for accounting, the useful life is 4 years and the straight-line depreciation method. The facility was put into operation on October 7. The accounting policy of the organization stipulates that depreciation for intangible assets is reflected in accounting by accumulating depreciation amounts in a separate account
When putting on the balance sheet, the organization must determine the useful life of the intangible asset or decide that it is impossible to determine it (paragraph 25 of PBU 14/2007). Determine the useful life of intangible assets based on:
- the period during which the organization will own exclusive rights to the object. This period is indicated in documents of title (patents, certificates, etc.) or it follows from the law (for example, the exclusive rights of the manufacturer of the database are valid for 15 years (Article 1335 of the Civil Code of the Russian Federation));
- the period during which the organization plans to use the facility in its activities;
- the quantity of products or other natural measure of the amount of work that the organization intends to obtain using this asset.
If it is impossible to determine the useful life for an object of intangible assets, then there is no need to charge amortization on them (clause 23 of PBU 14/2007). Such objects are called assets with an indefinite period of use (paragraph 25 of PBU 14/2007). The factors hindering the determination of the useful life, list in the Notes to Balance sheet and the Statement of Results (clause 41 of PBU 14/2007). Also, there is no need to amortize the intangible assets of a non-profit organization (clause 24 of PBU 14/2007).
Start of depreciation
Charge depreciation from the month following the month in which the items were recognized as intangible assets. In the future, charge amortization on a monthly basis, regardless of the results of the organization's activities. Such rules are in clauses 31 and 33 of PBU 14/2007. During the useful life of an intangible asset, the accrual of amortization is not suspended (paragraph 2, clause 31 of PBU 14/2007).
Termination of depreciation
Stop the accrual of depreciation from the month following the one in which the value of the intangible asset was extinguished or it was written off from accounting (clause 32 of PBU 14/2007).
Accounting for amortization of intangible assets
Depending on the nature of the use of the intangible asset, include the amortization accrued on it either in the composition of expenses for ordinary activities, or in the composition of other expenses, or in the composition capital investments... In this case, do the wiring:
Debit 20 (23, 25, 44 ...) Credit 05
- depreciation is charged on intangible assets used in the production of goods (performance of work, provision of services) or in trading activities;
Debit 08 Credit 05
- depreciation is charged on intangible assets used in the creation (modernization, reconstruction) of other non-current assets;
Debit 91-2 Credit 05
- amortization is accrued on intangible assets used in other types of activities (for example, on intangible assets provided for use by other persons).
Straight line amortization of intangible assets
For depreciation on a straight-line basis, you need to know the initial cost of the intangible asset (current market value if the asset is revalued) and its useful life. The organization is obliged to apply this method to amortize goodwill (paragraph 44 of PBU 14/2007)
Determine the amount of depreciation for the month using the formula:
The linear method of calculating the amortization of intangible assets is used in both accounting and tax accounting. The advantage of the straight-line depreciation method is its ease of use: the cost of an intangible asset is repaid on a straight-line basis throughout its useful life. Therefore, it is used in cases where it is difficult to predict future receipts from the use of an asset (clause 28 of PBU 14/2007). In addition, the use of the straight-line method in accounting and tax accounting will avoid temporary differences.
Example
CJSC "Alpha" acquired exclusive rights to Predict the volume of production and sales of products in which this trademark will be used, the organization cannot. Therefore, it was decided to depreciate the object in a linear way, both in accounting and in tax accounting. The initial cost of exclusive rights, formed in accounting and tax accounting, is the same and amounts to 500,000 rubles.
The useful life of exclusive rights to a trademark in accounting and taxation is 11 years (132 months).
The amount of monthly depreciation in both accounting and tax accounting was:
RUB 500,000 : 132 months = RUB 3788
VAT when switching from simplified taxation system to basic taxation system
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Non-profit organization accounting
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Division Property Tax Declaration
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Acquisition of real estate
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Criteria for controlled transactions
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Standard birth deduction
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Information about counterparties
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Advance payment in EURO and settlements in
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Average number of individual entrepreneurs
Use of employees' property
22.08.2019
(Intangible assets) organizations are considered property objects that, although they do not have a physical form, but, nevertheless, bring economic benefit to the enterprise-rightholder - benefit. In other words, the reasonable use of intangible assets contributes to the receipt and growth of profits.
Registered patents, trademarks, property rights, software and other assets of this kind.
General information
Intangible assets in accounting are not unreasonably classified as non-current assets, which determines certain similarities with fixed assets. Their registration is kept in special.
Thus, intangible assets, as a rule, are operated by the company-rightholder for a fairly long time, usually exceeding a twelve-month period.
In addition, they also gradually transfer their book value to the actual cost of manufactured, manufactured products (provided services, performed works) in the order of amortization, that is, reimbursement of accumulated depreciation over a number of reporting periods.
It should be noted that the depreciation of intangible assets, its accounting and tax accounting have their own specifics at the enterprise. First of all, this is due to some difficulties that inevitably arise in the reliable determination of the exact useful life of such objects.
For example, the period of validity of a registered patent can be established by appropriate legal regulations.
However, not for all intangible assets it is possible to unambiguously determine the validity (depreciation) period.
Thus, it is generally accepted in accounting practice that for intangible assets for which it is not possible to clearly limit the operating time, a conditional service life is set equal to 20 (twenty) years.
Accordingly, the amortization of such objects should be carried out by the enterprise during this period. In tax accounting, however, the amortization period under such circumstances is often reduced to 10 (ten) years.
Some intangible assets, by the way, are recorded on the company's economic balance sheet, but at the same time they are not depreciated at all. We are talking, for example, about the business reputation of an enterprise - the difference between the actual purchase price of a company and the book value of its assets.
This, of course, is a separate case, but in most situations that arise, the organization-rightholder will still have to calculate and take into account the amortization of existing intangible assets. The implementation of this procedure has its own characteristics, which is expressed in both accounting and tax accounting.
The concept of depreciation, its economic sense, methods of accrual, accounting methodology should also be considered in more detail.
The concept is brief and the purpose
Depreciation of intangible assets is a regulated process of gradual transfer of the book value of operated intangible assets to the actual cost of manufactured (manufactured) products, services provided, and work performed.
The primary cost of the depreciable object, initially recorded on the balance sheet, is transferred in certain parts to the cost of goods.
In other words, depreciation charges in the economy of an enterprise are not unreasonably considered an element of the cost of the product produced (work performed, service rendered).
The process of such a transfer of value is carried out over the useful life of intangible assets, which is, in fact, the established amortization period.
Thus, the depreciation rates for intangible assets are determined based on two important parameters:
- the primary cost of these objects.
As mentioned earlier, if the company's specialists do not have the ability to reliably determine the service life of intangible assets subject to depreciation, it is considered that it corresponds to a twenty-year period.
However, the actual duration of the amortization period in this case should not be more than the life of the organization itself.
An asset or a liability?
Depreciation charges for intangible assets are usually written off to the accounting accounts on which expenses incurred by the organization are recorded.
The choice of specific accounts for writing off the depreciation of intangible assets is predetermined by the scope of use of the corresponding object.
This may include manufacturing, marketing, administrative purposes, and other options. Thus, the debit of the expense accounts (20,44,26) corresponds in this case with the 05-account credit.
If intangible assets are purposefully used by the rightholder company to form other non-current assets (for example, for the construction of a building), depreciation charges on such intangible assets are recorded by correspondence 08-account (debit) with 05-account (credit).
Fixing the depreciation of intangible assets on the accounting 05-account, which is passive, is not at all a basis for the statement that depreciation deductions are accounted for in the asset / liability of the economic balance.
The balance sheet, as you know, is formed according to the net assessment of the corresponding values, that is, minus the regulatory values.
Accordingly, depreciation is not recognized separately on the balance sheet.
For which objects intangible assets are not accrued?
Depreciation for specific intangible assets is not allowed at the enterprise in the following situations:
Useful life in accounting
The useful life of an intangible asset is considered to be the time period during which the organization-rightholder intends to use this object to extract economic benefits.
This period is measured by the total number of months of use of the object. It is established by the company's specialists at the time the intangible asset is registered.
This period, in fact, is the depreciation period of intangible assets and, accordingly, is used to calculate the amount of depreciation deductions.
As mentioned earlier, if it is not possible to establish a clear operating life for a specific intangible asset, such an asset is considered conditionally indefinite, that is, having an indefinite period of use, which does not allow it to be legally depreciated.
The service life (amortization) of the object must exceed 12 (twelve) months, since this criterion is mandatory for the recognition of an intangible asset in accounting.
To reliably determine the amortization period for a specific intangible asset in accounting, you must be guided by the following parameters:
- the estimated useful life of the asset over which economic benefits may be derived;
- the period of validity of the legal rights of the enterprise legally possessing the products of intellectual activity, as well as the period of mandatory control over such assets.
Accounting
Accounting for depreciation deductions for intangible assets is carried out on account 05.
Exceptions in this case are situations when depreciation charges for objects are written off according to credit 04 of the account, which directly corresponds with the debit of expense accounts, that is, without using account 05.
If we talk about the 05-account in terms of accounting, then it should be noted that it is a balance account of a passive nature with a credit balance.
Account 05 is used by the company to summarize data on the accumulated depreciation of an intangible asset owned by the company-rightholder.
According to the generally accepted approach, the accrual of depreciation is accounted for on credit 05-account, and the write-off of depreciation charges is reflected in debit 05-account.
What transaction is the accrual reflected in?
Typical correspondences of accounts, usually used for accounting for amortization of intangible assets:
The accrued depreciation of intangible assets retired on certain legal grounds is written off by posting: 05 (debit), 04 (credit).
Tax accounting
For tax accounting the service life of intangible assets is the time period, measured in years / months, during which the relevant asset will effectively contribute to the achievement of the goals and objectives of the enterprise-rightholder.
This period is determined for the depreciable object immediately when it is put into operation.
Its duration must be more than 12 (twelve) months.
Depreciation groups
The distribution of intangible assets into 10 (ten) depreciation groups by service life (in the number of years) is envisaged:
- The first (I) - from 1 (one) to 2 (two).
- The second (II) - more than 2 (two) and up to 3 (three).
- Third (III) - more than 3 (three) and up to 5 (five).
- Fourth (IV) - more than 5 (five) and up to 7 (seven).
- Fifth (V) - more than 7 (seven) and up to 10 (ten).
- Sixth (VI) - more than 10 (ten) and up to 15 (fifteen).
- Seventh (VII) - more than 15 (fifteen) and up to 20 (twenty).
- Eighth (VIII) - more than 20 (twenty) and up to 25 (twenty five).
- Ninth (IX) - more than 25 (twenty five) and up to 30 (thirty).
- Tenth (X) - more than 30 (thirty).
conclusions
Like the company's fixed assets, intangible assets are gradually transferring their primary (actual) value to the actual cost of products / services / works through the depreciation procedure.
The amortization process is carried out throughout the regulated period of the asset's operation, the establishment of which has its own nuances in tax and accounting.
The ability to reliably determine the useful life of intangible assets is the basis for its depreciation. The accrual and write-off of depreciation for intangible assets are subject to careful accounting.
Intangible assets, from the accounting point of view, are the results of intellectual activity and other objects of intellectual property that are used by the organization in the production of products (performance of work, provision of services) or for its management purposes for a period of time exceeding 12 months. We will tell you about the procedure for calculating the amortization of intangible assets in accounting and tax accounting in our consultation.
When intangible assets are amortized in accounting
To calculate depreciation, firstly, it is necessary to recognize the object as an intangible asset (intangible asset). This is possible subject to certain conditions. These include (clause 3 PBU 14/2007):
- the ability to bring economic benefits to the organization in the future;
- whether the organization has the rights to receive such benefits, as well as restricting the access of others to these benefits;
- the object can be separated from other assets;
- the object is intended for use over a period of more than 12 months;
- the organization does not plan to sell the object within 12 months;
- the initial cost of the object can be reliably determined;
- the object has no material form.
Of course, it is impossible to amortize, according to the rules of PBU 14/2007, those assets that, in principle, cannot be attributed to intangible assets. For example, research and development, financial investments, etc. that did not give a positive result or were not completed and not completed in the prescribed manner (paragraph 2 of PBU 14/2007).
Secondly, the object must have a defined useful life (SPI). After all, if such a period cannot be determined, intangible assets are not subject to depreciation (clause 23 PBU 14/2007).
How the SPI of intangible assets is determined, we talked about in.
Apart from intangible assets, there is a positive business reputation, which, despite the fact that it does not have an SPI, is amortized over 20 years (clause 44 of PBU 14/2007).
And for which intangible assets amortization is not charged yet, except for assets without SPI? This also includes intangible assets of non-profit organizations (clause 24 of PBU 14/2007).
How amortization is calculated on intangible assets in accounting
Depreciation of intangible assets starts from the 1st day of the month following the month when the asset is accepted for accounting, and is carried out until the cost is fully paid off or the asset is written off from the accounting (clause 31 of PBU 14/2007). This means that depreciation ceases to be charged from the 1st day of the month following the month of full repayment of the value or write-off of the asset (clause 32 of PBU 14/2007). At the same time, during the SPI, the accrual of depreciation is not suspended.
In accounting, depreciation charges for intangible assets are reflected on a monthly basis, regardless of the results of the organization's activities (clause 33 of PBU 14/2007). In this case, the following accounting entries are made (Order of the Ministry of Finance dated October 31, 2000 No. 94n):
Debit of accounts 20 "Main production", 25 "General production costs", 26 " General running costs", 44" Expenses for sale "- Credit account 05" Amortization of intangible assets "
So, for example, if an intangible asset is used in the process of creating a non-current asset (say, in the construction of a building), then the posting "Depreciation on intangible assets" will be as follows:
Debit of account 08 "Investments in non-current assets" - Credit of account 05
Is depreciation charged on intangible assets in tax accounting?
The specifics of calculating amortization of intangible assets when calculating income tax are established by Ch. 25 of the Tax Code of the Russian Federation.
To recognize an intangible asset as amortizable in tax accounting, it is necessary that the following conditions are met in relation to the results of intellectual activity and other intellectual property objects (clause 1 of article 256, clause 3 of article 257 of the Tax Code of the Russian Federation):
- the asset is used to generate income;
- the organization has duly executed documents confirming the existence of the intangible asset itself or the exclusive right to it from the organization (for example, patents, certificates, other documents of protection, a contract for the acquisition of a patent, trademark);
- useful life of intangible assets exceeds 12 months;
- the initial cost of intangible assets is more than 100,000 rubles.
It must be borne in mind that if an intangible asset is received non-profit organization as earmarked receipts or was acquired at the expense of such funds, and is also used for non-commercial activities, it is not subject to depreciation. Likewise, intangible assets received by any organizations at the expense of earmarked funding are not amortized, as well as in some other cases (