Sample order to write off an object of intangible assets. Accounting info

This principle is regulated by PBU14/2007 (clause 34).

Depreciation accumulated on account 05 is subject to simultaneous write-off (unless, of course, this account was used by the enterprise to accumulate reimbursed depreciation).

Disposal and, accordingly, write-off of intangible assets can be carried out by the right holder organization for the following possible reasons:

the conducted audit established the fact of shortage (absence) of the property object;
the object is included in the authorized/share fund of another organization as a contribution;
Intangible assets are made by the right holder enterprise as a contribution under a joint activity agreement;
the asset is transferred to another entity under an exchange/donation agreement;
obsolescence of an intangible asset made it impossible to continue to use it for its intended purpose;
the rights registered by the organization in relation to intangible assets are transferred to third parties on the basis of succession or imposed penalty;
the asset is transferred to another person due to the alienation of the relevant right;
exclusive rights to the object ceased to operate due to the expiration of the appointed period;
other circumstances, reasons, grounds.

Read also about the sale of intangible assets in this article.

Documents in case of wear, expiration of useful life

If the regulated useful life of intangible assets has expired, its write-off will be accompanied by the execution of proper primary documentation, which is provided for by the requirements of Federal Law-402, current as of 06.12.2011 (Article 9).

The management of the enterprise has the right to independently develop and approve the forms (forms) of the relevant papers (acts). These documents must contain all the necessary details, including the reason (grounds) for leaving.

So, if an intangible asset is written off by an enterprise due to the expiration of its useful life, the following papers must be drawn up:

NMA-1 registration card. It records information about the write-off of an asset from the balance sheet of the organization. If a corresponding entry is made, the depreciation of this object ceases to be accrued from the month following the month of write-off.
An order from the management of the organization on the need to write off the object. The document must indicate the basis (reason) for such an action.
Act of write-off of intangible assets. Based on this document, an entry is made in the accounting card of the asset being written off. Like the above order, this paper is signed by the head and contains information about the reason why the intangible asset is written off.

If the procedure was carried out by a special commission, the composition of which is approved in advance by the head of the enterprise, this act must be signed by all its participants.

sample order

An order to write off an intangible asset is drawn up by the head of the right holder organization and contains the following details:

Name of the order, its registration number, date of issue.
Subjects - employees of the organization - responsible for the implementation of this order. Each entity participating in the procedure is assigned specific tasks with deadlines.
Name of intangible asset, its brief description, inventory number.
The reason for decommissioning the object.
Documentary basis (if any). As an option, the decision (conclusion) of a special commission.
The order is signed directly by the head of the organization, as well as by all responsible entities confirming familiarization with this act.

Download a sample order to write off intangible assets - word.

An example of an act

It is possible to write off intangible assets and enter the necessary information into its registration card in the organization on the basis of the relevant act containing the following information:

Name of the act, its registration number, date of compilation.
The name of the legal entity that writes off the asset.
Structural subdivision of the enterprise using the object.
Correspondence of accounting accounts upon write-off.
The name of the written-off object of intangible assets.
Primary cost (according to the balance sheet).
Accumulated depreciation.
Inventory number.
Information about the special commission that audited the decommissioned object, and its powers.
Date of admission to the organization.
The reason (basis) for writing off (for example, obsolescence).
Conclusion (decision) of a special commission.
List of legal documents.
Full name and signatures of the members of the commission (including the head).
Data on the financial result (loss) following the write-off.
Mention of the closing of the inventory card.

Download a sample act on the write-off of intangible assets - word.

Accounting for intangible assets (incoming)

Purchase of intangible assets (postings, example):

In accounting, there is an account 04 "Intangible assets". Also, as in the case of fixed assets, intangible assets are accounted for at their original cost plus additional costs minus VAT. Moreover, since 2008 VAT is not subject to the exclusive right to inventions, industrial designs, computer programs, databases, topologies of integrated circuits, know-how, utility models. Additional costs may include payment of various fees, payment for the services of any intermediary organizations, payment for consulting and information services, and other costs associated with the purchase of an intangible asset.

Primary documents for accounting for intangible assets - Accounting card of intangible assets-1, an act of acceptance of the transfer is also drawn up.

Transactions when purchasing an intangible asset:

Let's take an example of how accounting is kept when buying an intangible asset, and what entries are made.

An example of buying an intangible asset:

Firm 1 bought from firm 2 the exclusive right to an invention. The patent assignment agreement was registered with Rospatent with a fee of 2,400 rubles. The cost of the patent is 59,000 rubles.

In this example, accounting will have the following entries:

Creation of an intangible asset (postings, example):

Intangible assets are considered to be created if they are received:

As a result of the performance of official duties or on a specific assignment of the employer
From third parties under the concluded contract for the creation.

Postings for the creation of intangible assets are similar to the previous case of purchase, only additional costs can also include payment for the services of employees of third-party organizations involved in the creation of intangible assets, remuneration of in-house specialists involved in the creation of intangible assets, deductions for social needs, costs for the maintenance of research equipment and other fixed assets involved in the creation of intangible assets, as well as the accrued depreciation on them.

The research bureau developed a new engine, conducted successful tests, and an application for a patent was sent to Rospatent.

wages of workers 30,000;
insurance premiums 7800;
material costs 10000;
state duty 2000;
examination fee 990.

Patent received for 5 years.

The wiring in this example:

Sum	Debit	Credit	Operation name
30000	08	70	Accounted for salary of employees
7800	08	69	Allocated UST
10000	08	10	Material costs included
2000	60	51	State duty paid
990	60	51	Examination fee paid
2000	08	60	State duty paid
990	08	60	The payment of the fee for the examination is taken into account
50790	04	08	NMA accepted for accounting

In this example, it is worth noting that this is how the accounting for intangible assets will look like in accounting, in tax accounting in accordance with Art. 257 of the Tax Code, taxes paid are not taken into account as costs when creating intangible assets.

We will deal with tax accounting in more detail later in the corresponding section of this site.

Receipt of an intangible asset in the form of a contribution to the authorized capital (transactions):

If intangible assets enter the enterprise as a contribution to the authorized capital, then we recall account 75 and draw up the following entries:

D08 K75 - The cost of intangible assets is taken into account,

D04 K08 - intangible assets accepted for accounting.

Disposal of intangible assets upon write-off

If an intangible asset is damaged, its useful life has expired, intangible assets have lost their functions and properties and are not suitable for further use for their intended purpose, then it must be written off the register.

A special commission assesses the condition of the asset, which makes a decision on the need to write off the object. At the same time, he draws up an order stating which particular intangible asset is to be written off and for what reason. The write-off process itself takes place on the basis of the write-off act. When an object is deregistered, a note about this is made in the accounting card for intangible assets of NMA-1.

When intangible assets are disposed of, the residual value must be written off as expenses of the enterprise. The residual value is determined as the difference between the original cost and the depreciation accrued on the write-off date.

If a separate account 05 was used to calculate the depreciation of intangible assets, then the accrued depreciation is written off by posting D05 K04. After that, the residual value identified on account 04 is written off to other expenses by posting D91 / 2 K04.

If a separate account was not opened for depreciation, and depreciation deductions were debited directly from the credit of account 04, then you just need to determine the residual value of the asset and write it off as expenses of the enterprise.

After that, you can determine the financial result from the write-off (loss).

Postings when writing off an intangible asset:

Transfer of an intangible asset for a fee

The sale of intangible assets is also formalized through 91 accounts (unless, of course, the sale of intangible assets is not a common activity of the enterprise). The debit of account 91 collects all costs associated with the sale, the credit - the proceeds from the sale.

When transferring the exclusive right to an asset to another legal or natural person, the residual value of the asset must be written off in the same way to the debit of account 91. Postings are made similar to depreciation write-offs.

A number of intangible assets are exempt from VAT: the exclusive right to programs, databases, inventions, designs and models, to the topology of integrated circuits and know-how.

If the asset does not belong to the list of objects that are exempt from value added tax, then the sale price (revenue) must include VAT. The selling organization must pay this VAT to the budget. The entry for the accrual of VAT payable from the intangible asset being sold has the form: D91.2 K68.VAT. The proceeds from the sale are reflected in posting D62 K91.1.

Based on the results of the sale, a financial result is displayed, which is reflected on account 99 (loss on debit or profit on credit).

Transactions when selling intangible assets:

Free transfer of an intangible asset to another person

When donating, the object is transferred at the residual value, which is formed on credit account 04.

A free transfer is equivalent to a sale, therefore, to complete this procedure, you also need to use account 91 and do not forget to charge VAT on the market value of this intangible asset.

The debit of the account collects all expenses for the gratuitous transfer of the asset: residual value, VAT, other expenses. The sum of all these expenses will be the loss from donation, which is reflected in posting D99 K91.9.

Transactions when donating intangible assets

Entering into the Criminal Code of another organization

Here the account is reflected in a slightly different way. In this case, the contribution of intangible assets to the authorized capital is considered a financial investment with the aim of making a profit in the form of dividends. Therefore, here you need to use account 58. The entry reflecting the enterprise's debt on the contribution to the Criminal Code has the form D58 K76.

The asset is transferred at residual value. From credit account 04, the residual value of intangible assets is debited to account 76. The wiring looks like D76 K04.

Postings when entering intangible assets into the Criminal Code of another enterprise:

Typical postings for the disposal of intangible assets

ACCOUNTING FOR THE DISPOSAL OF INTANGIBLE ASSETS

The cost of intangible assets that are retired or are not able to bring economic benefits in the future are subject to write-off from accounting. Intangible assets may be disposed of for the following reasons:

Termination of the organization's right to the result of intellectual activity or means of individualization;

Transfer (sale) under an agreement on the alienation of the exclusive right to the result of intellectual property;

Transfer of the exclusive right to other persons without the Agreement;

Termination of use due to obsolescence;

Transfer under an exchange, donation agreement;

Making a contribution to the account under a joint activity agreement;

Transfer as a contribution to the authorized capital of other organizations;

upon transfer to trust management, etc.
The basis for write-off are acts of transfer,

write-off acts, minutes of the meeting of shareholders, etc.

Accounting for the disposal of intangible assets is kept on the active-passive account 91 “Other income and expenses”.

The debit of account 91 reflects:

1. Residual value of intangible assets:

D-t 91 K-t04;

2. Costs associated with the disposal of intangible assets:

Dt 91 Kt 70, 71, 69;

3. The amount of VAT on sold intangible assets:

Dt 91 Kt 68.

On the credit of account 91, they reflect the proceeds from the sale of intangible assets at contractual prices, including VAT: Dt 62 Kt 91.

On account 91 “Other income and expenses”, the financial result from the write-off of intangible assets is determined by comparing turnovers. If the debit turnover is greater than the credit turnover (debit balance), we get a loss that will be written off to account 99 “Profit and Loss” by posting: D-t99K-t91.

If the loan turnover is greater than the debit turnover (credit balance), we get a profit that will be debited to account 99 by posting:

Dt 91 Kt 99.

For any reason of disposal, the write-off of an intangible asset from the balance sheet is reflected in the following entries:

Write-off of accrued depreciation - Dt 05 Kt 04,

Write-off of the residual value - Dt 91 Kt 04.

Debit	Credit

Sale of intangible assets
	Reflected the contractual value of the sold intangible assets (including VAT)
	Reflected the amount of VAT to be received from the buyer
	Receipt of payment from the buyer
	Reflected the amount of expenses associated with the sale of intangible assets		76.71, etc.


	Reflected financial result: profit, loss	91 99	99 91
Free transfer of NMA
	Amount of accumulated depreciation written off
	Residual value written off
	Reflected the amount of VAT payable by the transferring party
	The amount of expenses associated with a gratuitous transfer is reflected (excluding VAT)		76.60 and others.
	VAT paid to suppliers on expenses related to the gratuitous transfer of intangible assets is written off
	Reflected loss from gratuitous transfer		91/9
Transfer of intangible assets as a contribution to the authorized capital of another organization
	Written off residual value of intangible assets
	Amount of accumulated depreciation written off
	Reflected the transfer of intangible assets as a contribution to the authorized capital of another organization at an agreed cost
	The difference between the residual value of intangible assets and the depreciation of the contribution is reflected	99 91	91 99

Questions for self-control

1. What are intangible assets?

2. Valuation of intangible assets.

3. Methods for calculating the depreciation of intangible assets.

4. At what cost is intangible assets taken into account in accounting?

5. At what cost is NML reflected in the balance sheet?

6. How to determine the depreciation rate of NML?

7. What intangible assets are not subject to depreciation?

8. How is the receipt of intangible assets reflected in accounting?

9. What accounting entries reflect the disposal of intangible assets?

10. On what account do they keep records of the disposal of intangible assets and determine the financial result from the disposal?

Accounting for intangible assets should be carried out in accordance with PBU 14/2007. These Regulations list the cases when intangible assets (IA) may be deregistered, in particular:
- in case of full write-off of their cost as a result of depreciation;
- in case of unsuitability for further use and loss of profitable qualities;
- with obsolescence;
- when transferring the exclusive right of ownership to other persons;
- when transferring objects of intellectual property in the form of a share in the authorized capital of any organization;
- if a shortage is detected based on the results of the inventory;
- in other cases, when necessary.

What are the postings to write off intangible assets from the register

The aforementioned Regulations list the accounting entries that must be made in the event that intangible assets are written off from accounting accounts. So, the entire amount of accumulated depreciation of intangible assets should be debited from accounting by posting Debit account 05 - Credit account 04, the residual value of intangible assets should be debited from accounting by posting Debit account 91 - Credit account 04. All expenses incurred in connection with the disposal of intangible assets, and as well as the amount of VAT on the sold and donated intangible assets are written off to the Debit of account 91. The entire amount of proceeds from the sale or disposal of intangible assets is written off to the Credit of account 91.

As a result of the accounting entries made, the amount of proceeds (loss) formed as a result of the sale or other disposal of intangible assets remains on account 91. Then the resulting financial result is written off to account 99. Each accountant must remember that the income from this operation must be taken into account in the period to which they relate, and the gratuitous transfer and sale of intangible assets are subject to VAT.

What documents confirm the fact of write-off of intangible assets

The procedure for writing off intangible assets begins with the issuance by the head of the organization of an order to create a commission that must assess the state of intangible assets and certify the need to write it off the register. The established commission must establish the reasons for the write-off of intangible assets and indicate them in the relevant act. Based on it, the accounting service makes the appropriate marks in the accounting card of intangible assets.

If intangible assets become the property of another organization, then the fact of their sale or gratuitous transfer must be recorded in the accompanying documents: an act of acceptance and transfer and an invoice issued on behalf of the organization that owns the intangible asset.

Intangible assets, what applies to them, how are intangible assets accounted for in accounting? How do NMAs enter and exit?

Receipt of intangible assets to the enterprise

Non-current assets owned by the enterprise are divided into fixed assets and intangible assets.

The main difference between intangible assets and fixed assets is that the former do not have a physical form and are created as a result of intellectual activity. An intangible asset (IA) is an exclusive right to the result of intellectual activity.

An example of an intangible asset is the exclusive right to:

Computer programs, databases
Inventions, models
Topology of integrated circuits
Selection achievements
know-how
Trademarks
Brand Names
Commercial designations
Business reputation of the organization

Intangible assets are not the result of intellectual activity itself, but the exclusive right to it.

To be called an intangible asset, an object must simultaneously satisfy the following 4 conditions:

Planned for use over a long period (over a year)
Used for economic gain
Purchased for use, not for resale
You can reliably determine its value.

Receipt of intangible assets to the enterprise:

First of all, we note that it is necessary to accept an object on the basis of an acceptance certificate, after which it is necessary to create an accounting card for it in the form of NMA-1 (similar actions are carried out upon receipt of fixed assets).

Documents that confirm the fact of acquisition of intangible assets can be documents such as patents, an agreement on the alienation of an exclusive right, certificates, a license agreement, etc.

An enterprise can buy an intangible asset (purchase it for a fee), create it on its own or with the help of third-party organizations, receive it as a contribution to the authorized capital from the founders, and also receive it as a gift (free of charge).

Let us dwell in more detail on each of these 4 methods of receipt of an intangible asset, consider what postings must be made in accounting in this case.

Acquisition of intangible assets for a fee (purchase)

Account 04 is used to account for intangible assets. Received intangible assets are accounted for in the debit of this account at their original cost. Acceptance for accounting on account 04 is carried out through auxiliary account 08, on the debit of which all costs for the acquisition of an object are collected: directly the cost of the exclusive right to this object and the costs of its use in the future, payment of various duties, taxes, customs fees, consulting and information services, services of third parties.

As for VAT on all these costs, it should be noted that not all intangible assets are subject to this tax.

VAT does not need to be allocated for the following intangible assets - the exclusive right to programs and databases, inventions, models, know-how, integrated circuits.

For other assets, it is necessary to allocate the amount of VAT from the sum of all costs that form the initial cost and send it for deduction.

Transactions when purchasing intangible assets:

On account 08, we open an additional sub-account 5 “Acquisition of intangible assets”. We will collect all costs in the debit of this account, after which we will send them to the debit account 04 in one posting, so we will form the initial cost of the intangible asset.

Wiring:

Creation of intangible assets

You can create an intangible asset either independently, with the help of employees of your own enterprise, or you can place an order for a third-party organization that specializes in this.

No matter how an intangible asset is created, it is also necessary to collect all the costs associated with its creation in the debit of account 08, and then transfer them to the debit of account 04.

If the process of creating intangible assets takes place with the help of one's own forces, then the salaries of employees involved in this process, insurance premiums accrued and paid from this salary can act as expenses. Also, expenses include depreciation on equipment used in research and other work.

If third-party organizations are involved, then payment for their services acts as an expense.

After the expenses are collected on debit 08, a posting is made to accept the object for accounting D04 K08.

Introducing intangible assets into the Criminal Code

If an intangible asset is contributed to the authorized capital in the form of a contribution from the founder, then we attract the account for accounting for settlements with the founders and make the following entries:

D08 K75 - reflects the initial cost of intangible assets

D04 K08 - the asset is accepted for accounting

Free admission of intangible assets

Upon receipt of an intangible asset under a donation agreement, it must be valued at the average market value as of the current date in order to know at what cost it should be accepted and from what depreciation should be charged in the future.

Third party appraisal organizations may be involved in the appraisal.

To account for gratuitously received intangible assets, you need to use accounts 98 “Grants”.

Accounting entries for intangible assets received under a donation agreement:

D08 K98 - reflects the market value of the asset obtained after appraisal.

D04 K08 - the object is accepted for accounting.

In the future, when calculating depreciation, it is necessary to write off the amount of depreciation deductions also with account 98 posting D98 K91 / 1.

Disposal of intangible assets

The disposal of intangible assets, as well as their receipt, must be properly documented, the correct entries must be reflected in the accounting department.

Intangible assets are disposed of in the following cases:

If the moral or physical deterioration of the asset has come, in connection with which it becomes unsuitable for further use
When transferring intangible assets to another enterprise for a fee, that is, the sale
In case of gratuitous transfer of an asset to another enterprise, that is, a donation
Contribution to the authorized capital of another enterprise

In fact, intangible assets can leave the enterprise in the same cases as fixed assets.

Disposal of intangible assets upon write-off

After that, you can determine the financial result from the write-off (loss).

Postings when writing off intangible assets:

Transfer of an intangible asset for a fee

A number of intangible assets are exempt from VAT: the exclusive right to programs, databases, inventions, designs and models, to the topology of integrated circuits and know-how.

Based on the results of the sale, a financial result is displayed, which is reflected on account 99 (loss on debit or profit on credit).

Transactions when selling intangible assets:

Debit	Credit	Operation
05	04	Written off accrued depreciation on intangible assets
91.2	04	Written off residual value of intangible assets
91.2	68.VAT	Allocated VAT payable
62	91.1	Reflected the sale price of intangible assets
51	61	Payment received from buyer
91.9	99	Financial result from sale (profit)
99	91.9	Financial result from sale (loss)

Free transfer of an intangible asset to another person

When donating, the object is transferred at the residual value, which is formed on credit account 04.

A free transfer is equivalent to a sale, therefore, to complete this procedure, you also need to use account 91 and do not forget to charge VAT on the market value of this intangible asset.

Transactions when donating intangible assets

Introduction of an intangible asset into the Criminal Code of another organization

The asset is transferred at residual value. From credit account 04, the residual value of intangible assets is debited to account 76. The wiring looks like D76 K04.

Postings when entering intangible assets into the Criminal Code of another enterprise:

Features of depreciation of intangible assets

In the process of using an intangible asset, its initial cost is gradually written off using depreciation charges. From the 1st day of the month following the month of receipt, it is necessary to calculate depreciation and write off its amount as expenses. The cost of intangible assets is written off using depreciation charges over the entire useful life of the asset.

Useful life of an intangible asset

Sets at the time of its acceptance for accounting.

As a given period for an intangible asset, either the period specified in the document for the exclusive right to an intangible asset, or the period during which it is planned to use this asset in order to obtain economic benefits, can be taken.

In the first case, the useful life is the period for which the enterprise is granted the right to use this asset, this period is prescribed in the documents on the basis of which the exclusive right was obtained (patent, certificate, etc.). For example, if an exclusive right to use a computer program is obtained for 3 years, then this period is taken as the useful life of intangible assets (36 months).

In the second case, the organization itself determines the period, based on the planned period for obtaining economic benefits from this intangible asset. The only point is that this period cannot be less than 1 year.

The selected useful life should be reflected in the entity's accounting policies.

Depreciation postings

The Chart of Accounts has account 05 "Depreciation of intangible assets", which can be used to calculate depreciation. The calculated amount of depreciation deductions is written off on a monthly basis by posting D20 (44) K05.

I must say that it is not at all necessary to attract accounting account 05 for the purposes of writing off depreciation. You can do without it by writing off the monthly depreciation directly from the credit of account 04, on which the asset is listed. In this case, the depreciation posting has the form D20 (44) K04.

Methods for calculating depreciation of intangible assets

To calculate depreciation, you can use one of three available methods:

Linear
Declining balance method
Write-off method in proportion to the volume of production

By the way, 4 methods are used to calculate the depreciation of fixed assets, and the write-off method is added to the above by the sum of the numbers of years of the useful life.

As for the three methods for calculating depreciation for intangible assets, these methods were considered in detail when studying fixed assets. The calculation principle for intangible assets does not change. Below we briefly discuss each of them.

Line method

It is distinguished by the uniform write-off of the cost of intangible assets, which is very convenient for the organization. This method is the most popular and most often used by organizations.

With the straight-line method, the same amount of depreciation is written off every month, which is calculated using the formula:

Am. = initial cost of intangible assets * depreciation rate / 100%,

Where the initial cost of intangible assets is the cost at which the asset is accepted for accounting in debit account 04, and the depreciation rate is calculated as 100% divided by the useful life.

Example of calculation by the linear method:

NMA has the first art. 100 thousand rubles, useful life 4 years. Depreciation using the straight-line method is calculated as follows:

Norm = 100% / 4 = 25%

Am. per year = 100,000 * 25% / 100% = 25,000.

Am. per month = 25,000 / 12 = 2083.33.

Declining balance method

This method is also called accelerated. It is characterized by a decrease in the amount of depreciation deductions with each year of operation. This is ensured by the use of an acceleration factor that the organization sets independently.

With this method of calculating the depreciation of intangible assets in the first years, the highest value of the asset is written off, which allows you to quickly return the funds invested in the intangible asset.

If non-current assets of the organization are quickly updated, then this method is convenient for the organization. But, accordingly, the cost of depreciation in the first years is maximum, which increases the cost of production, goods. That is, the method has its pros and cons.

Depreciation is calculated using the diminishing balance method using the following formula:

Am. = residual value * depreciation rate / 100%.

Norm = 100% * acceleration factor / useful life.

The method of writing off the cost of intangible assets in proportion to the volume of production

The formula for calculation looks like:

Am. \u003d initial cost of intangible assets * actual volume of production per month / planned volume for the entire useful life.

This method can be used if the planned volume of production (or other indicator of the volume of work) as a result of using this intangible asset is known.

When choosing a method for calculating depreciation, it is necessary to rely on its economic feasibility in each specific case. The organization fixes its choice in the accounting policy.

Based on materials: buhs0.ru

The disposal of intangible assets is carried out on account 91. The debit of account 91 reflects the amount of the residual value of intangible assets, expenses incurred as a result of the disposal of these assets, as well as the amount of VAT on assets sold. The credit of account 91 includes proceeds from the sale or other income from the disposal of intangible assets. Ultimately, the debit (loss, expense) or credit (profit, income) balance on account 91 is written off to sub-account 91/9 “Balance of other income and expenses”, and later - to account 99 “Profits and losses”.

The disposal of an intangible asset takes place in the event of: 1) termination of the organization's right to the result of intellectual activity or a means of individualization; 2) transfer under an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization; 3) transfer of the exclusive right to other persons without an agreement (including in the order of universal succession and in the event of foreclosure on this intangible asset); 4) termination of use due to obsolescence; 5) transfers in the form of a contribution to the authorized (share) capital (fund) of another organization, a mutual fund; 6) transfers under an exchange, donation agreement; making contributions to the account under a joint activity agreement; 7) detection of a shortage of assets during their inventory; 8) in other cases.

Before decommissioning an intangible asset as unusable, an entity must determine that it can no longer be used.

To do this, by order of the head of the organization, a commission is created, which includes the chief accountant (or accountant). The commission must establish the reasons for the write-off of the object (in particular, obsolescence, long-term non-use of the asset for production), drawing up an appropriate act about this. Further, the act is transferred to the accounting department of the organization and on its basis, a note is made on the disposal of the asset in the inventory card (form No. NMA-1).

Most often, the disposal of intangible assets is associated with the expiration of their useful life. . As a rule, intangible assets have a limited life. So, according to Art. 1363 of the Civil Code of the Russian Federation, the validity period of exclusive rights to an invention, utility model and industrial design and the patent certifying this right is calculated from the date of filing the initial application for a patent to the federal executive authority for intellectual property and, subject to compliance with the requirements, is: 20 years - for inventions ; 10 years - for utility models; 15 years - for industrial designs.

If the useful life of an intangible asset is not established by law or it is impossible to determine it, then such an asset is considered an intangible asset with an indefinite useful life. Depreciation is not charged on such assets.

At the end of its useful life, this intangible asset is written off from the balance sheet of the enterprise. In accounting, such an operation is reflected in the same way as the write-off of intangible assets due to their unsuitability.

When writing off intangible assets, the following entries are made:

Dt 99 Kt 91/9 - loss detected

Intangible assets in the event of their sale are written off from the balance sheet of the organization. Moreover, the sale can take place not only under contracts of sale. So, according to Art. 1367 of the Civil Code of the Russian Federation, a license agreement may be concluded on granting the right to use an invention, utility model or industrial design. Under such an agreement, one party - the patent holder (licensor) grants or undertakes to grant to the other party (licensee) the right to use an invention, utility model or industrial design certified by a patent within the limits established by the agreement.

An agreement on the alienation of a patent, a license agreement, as well as other agreements through which the disposal of the exclusive right to an invention, utility model or industrial design is carried out, are concluded in writing and are subject to state registration with the federal executive body for intellectual property. Otherwise, they are considered invalid.

When selling intangible assets, the following transactions are made:

Dt 05 Kt 04 - write-off of accrued depreciation of intangible assets

Dt 91/2 Kt 04 - write-off of the residual value of intangible assets

Dt 62.76 Kt 91/1 - sale value or revenue

Dt 91/2 Kt 68 / VAT - VAT calculation

The organization has the right to transfer intangible assets as a contribution to the authorized capital of another organization or for joint activities. According to Art. 39 of the Tax Code of the Russian Federation, such a transfer is not recognized as a sale of goods, therefore it is not subject to VAT.

In this case, the following accounting entries are made:

Dt 05 Kt 04 - write-off of accrued depreciation of intangible assets

Dt 91/2 Kt 04 - write-off of the residual value of intangible assets

Dt 58 Kt 91/1 - agreed price between the founders

Dt 91/2 Kt 71.76 - the costs associated with the transfer of intangible assets are determined

Dt 91/9 Kt 99 - profit revealed

Dt 99 Kt 91/9 - a loss has been identified.

Business reputation of the organization (goodwill). Calculation of the cost of business reputation, features of its accounting and depreciation

Business reputation - is defined as the difference between the purchase price of the organization, as the acquired property face value as a whole, and the balance sheet value of all its assets and liabilities.

For accounting purposes, the value of the acquired business reputation is determined by calculation as the difference between the amount paid by the seller for the organization and the sum of all assets and liabilities on the organization's balance sheet as of the date of its purchase (acquisition)

Goodwill is a price premium paid by a customer in anticipation of future economic benefits and is accounted for as a separate inventory item.

Dt 04 Kt 60 - reflects a positive business reputation

Negative goodwill is a discount from the price provided to the buyer due to the lack of factors of having stable buyers, a reputation for quality, business connections, management experience, etc. treated as deferred income.

Dt 60 Kt 91 - negative business reputation is reflected.

The negative business reputation of the organization in accordance with clause 44 of PBU 14/2007 is attributed to other income:

Dt 98 Kt 91/1

When acquiring objects for privatization at an auction or through a tender, the business reputation of an organization is determined as the difference between the purchase price paid by the buyer and the estimated (initial) cost of the sold organization.

Help: Disposal of intangible assets

DISPOSAL OF INTANGIBLE ASSETS

Documentation of disposal of intangible assets

Disposal (deregistration) of inventory items of intangible assets (IA) is carried out in the following cases:

— implementation;

- gratuitous transfer;

— write-offs after the expiration of the standard service life or useful life;

— contributions as a contribution to the statutory fund of another organization;

- in other cases stipulated by the legislation of the Republic of Belarus.

The fact of a business transaction is confirmed by a primary accounting document that has legal force, which is compiled by the responsible executor together with other participants in the transaction.

At present, the Ministry of Finance of the Republic of Belarus has not developed a specialized form of an act for writing off an object of intangible assets.

At the same time, the disposal of intangible assets should be documented, as well as the disposal of fixed assets.

Primary accounting documents are accepted for accounting if they are compiled in the form contained in the albums of unified forms of primary accounting documentation, therefore, it can be recommended for organizations to write off intangible assets using the forms of write-off acts applied to fixed assets and approved by the Decree of the Ministry of Finance of the Republic of Belarus dated 08.12. 2003 No. 168 “On approval of standard unified forms of primary accounting documentation for accounting for fixed assets and intangible assets and Instructions on the procedure for filling out standard unified forms of primary accounting documentation for accounting for fixed assets and intangible assets” (as amended and supplemented, including . resolution of 07.07.2005 No. 89), in particular:

OS-4 "Act on the write-off of an object of fixed assets (except for motor vehicles)";

OS-4b "Act on the write-off of groups of fixed assets (except for motor vehicles)".

Organizations can also develop their own form of such an act. When creating your own form of a primary document, it is necessary to take into account the requirement of Art. including

Law of the Republic of Belarus dated December 26, 2007 No. 302-Z) on the presence of mandatory details in it. So, primary accounting documents, the form of which is not provided for in the albums of unified forms of primary accounting documentation, must contain the following mandatory details:

- name, number of the document, date and place of its preparation;

- positions of persons responsible for the performance of a business transaction and the correctness of its execution, their surnames, initials and personal signatures.

Depending on the nature of business transactions and the data processing system, additional details may be included in primary accounting documents.

In addition, the developed form of the primary document must be approved by the relevant organizational and administrative document and reflected in the accounting policy of the organization.

Data on the results of disposal are entered into the inventory card for accounting for intangible assets (form HA-2).

As a general rule, the act is drawn up by a commission appointed by order of the head. The composition of the commission, as a rule, includes representatives of the administration of the organization, employees of the accounting department, as well as specialists capable of evaluating an intangible asset.

The order may be in the following form:

Voskhod LLC

ORDER
26.06.2008 № 68
Minsk

About creating a commission for writing off
intangible assets

For production purposes

I ORDER:
1. Create a commission for writing off the balance sheet of intangible assets consisting of:
— chairman of the commission — director Igonesov D.I.;
- members of the commission:

— financial director Ivanov P.L.;

— technical director Pavlov E.K.
2. Assign the following duties to the commission:
— analysis of the object to be written off (using the necessary documentation and accounting data);
— establishing the possibility of further use of the object of intangible assets;
— preparation of acts for the write-off of intangible assets.

Director of Voskhod LLC Igonesov D.I.Igonesov

The commission draws up an act in one copy and submits it to the accounting department. The act specifies:

- the initial cost of the object of intangible assets;

- the amount of expenses associated with the write-off of the object from the balance sheet of the organization;

- the amount of depreciation accrued on an intangible asset by the time of its disposal.

The act is signed by all members of the commission and the chief accountant. The head of the organization must approve the act.

Suppose that the organization is written off due to the expiration of the permit (license) No. 02190/0094607 dated 06/10/2003 for the right to transport passengers and goods (excluding technological on-farm transportation of passengers and goods performed by legal entities and individual entrepreneurs for their own needs) road, inland waterway, maritime transport. The cost of the license is 252,000 rubles, the license is fully depreciated.

Commission appointed by order dated June 26, 2008 No. 68 based on
Order of the director dated 26.06.2008 No. 68 examined the permit (license)
for the right to transport passengers and goods

As a result of the inspection, the commission found:
1. Entered the organization on June 10, 2003
2. Reason for write-off expiration
3. Conclusion of the commission: write off the intangible asset from the balance sheet of Voskhod LLC

Appendix. List of attached documents license for the right
transportation of passengers and goods

Certificate of costs associated with the write-off of intangible assets

Write-off results Intangible asset fully depreciated
Sales proceeds - rub.

- cop. —
amount in words document number and date
In the card of accounting for intangible assets, the disposal is noted.
Inventory card No. 5 is closed.

Chief accountant (accountant) Markusenko R.D. Markusenko
signature transcript signature

Based on the act, the following entries will be made in accounting:

Dt 04, sub-account "Disposal of intangible assets", - Kt 04 - 252,000 rubles;

Dt 05 - Kt 04, sub-account "Disposal of intangible assets", - 252,000 rubles.

Terms of storage of documents on execution of transactions with intangible assets

According to the List of standard documents of state authorities and administration, institutions, organizations and enterprises of the Republic of Belarus on the organization of the management system, pricing, finance, insurance, state property management, privatization, foreign economic relations, indicating the storage periods, approved by the Resolution of the State Archives Committee of the Republic of Belarus dated 06.08.2001 No. 38 (as amended and supplemented by Resolution No. 4 of April 28, 2004), the storage periods are:

- for licenses (permits) for the types of activities carried out - 3 years after the expiration of the license and the tax audit (Article 17-1);

- acts on the acceptance of intangible assets - 3 years, subject to the completion of the audit and after the tax audit (Article 462);

- inventory cards - 3 years after writing off intangible assets, conducting a tax audit (Article 506);

— documents on the inventory of intangible assets (inventory lists, acts, collation statements, etc.) — 3 years, subject to completion of the audit, after a tax audit (Article 508).

06/13/2008

Natalya Kondakova, Candidate of Economic Sciences, Associate Professor, Auditor

Magazine "Chief Accountant" No. 22, 2008

ACCOUNTING FOR THE DISPOSAL OF INTANGIBLE ASSETS

The cost of intangible assets that are retired or are not able to bring economic benefits in the future are subject to write-off from accounting.

Intangible assets may be disposed of for the following reasons:

Termination of the organization's right to the result of intellectual activity or means of individualization;

Transfer (sale) under an agreement on the alienation of the exclusive right to the result of intellectual property;

Transfer of the exclusive right to other persons without the Agreement;

Termination of use due to obsolescence;

Transfer under an exchange, donation agreement;

Making a contribution to the account under a joint activity agreement;

Transfer as a contribution to the authorized capital of other organizations;

upon transfer to trust management, etc.
The basis for write-off are acts of transfer,

write-off acts, minutes of the meeting of shareholders, etc.

Accounting for the disposal of intangible assets is kept on the active-passive account 91 “Other income and expenses”.

The debit of account 91 reflects:

1. Residual value of intangible assets:

D-t 91 K-t04;

2. Costs associated with the disposal of intangible assets:

Dt 91 Kt 70, 71, 69;

3. The amount of VAT on sold intangible assets:

Dt 91 Kt 68.

On the credit of account 91, they reflect the proceeds from the sale of intangible assets at contractual prices, including VAT: Dt 62 Kt 91.

If the loan turnover is greater than the debit turnover (credit balance), we get a profit that will be debited to account 99 by posting:

Dt 91 Kt 99.

For any reason of disposal, the write-off of an intangible asset from the balance sheet is reflected in the following entries:

Write-off of accrued depreciation - Dt 05 Kt 04,

Write-off of the residual value - Dt 91 Kt 04.

Content of operations	Debit	Credit
Sale of intangible assets
Reflected the contractual value of the sold intangible assets (including VAT)
Reflected the amount of VAT to be received from the buyer
Receipt of payment from the buyer
Reflected the amount of expenses associated with the sale of intangible assets	76.71, etc.


Reflected financial result: profit, loss	91 99	99 91
Free transfer of NMA
Amount of accumulated depreciation written off
Residual value written off
Reflected the amount of VAT payable by the transferring party
The amount of expenses associated with a gratuitous transfer is reflected (excluding VAT)	76.60 and others.
VAT paid to suppliers on expenses related to the gratuitous transfer of intangible assets is written off
Reflected loss from gratuitous transfer	91/9
Transfer of intangible assets as a contribution to the authorized capital of another organization
Written off residual value of intangible assets
Amount of accumulated depreciation written off
Reflected the transfer of intangible assets as a contribution to the authorized capital of another organization at an agreed cost
The difference between the residual value of intangible assets and the depreciation of the contribution is reflected	99 91	91 99

Questions for self-control

1. What are intangible assets?

2. Valuation of intangible assets.

3. Methods for calculating the depreciation of intangible assets.

4. At what cost is intangible assets taken into account in accounting?

5. At what cost is NML reflected in the balance sheet?

6. How to determine the depreciation rate of NML?

7. What intangible assets are not subject to depreciation?

8. How is the receipt of intangible assets reflected in accounting?

9. What accounting entries reflect the disposal of intangible assets?

10. On what account do they keep records of the disposal of intangible assets and determine the financial result from the disposal?

1234567next ⇒

Magazine "Russian Tax Courier" No. 21 - 2004.

Composition of intangible assets in tax and accounting

After analyzing the rules for tax and accounting of intangible assets (IA), one can find significant differences both in the list of these assets and in the order in which they are recorded.

In accounting, non-current assets can be attributed to intangible assets if a number of conditions are met at a time. These conditions are listed in paragraph 3 of PBU 14/2000 “Accounting for intangible assets”. Thus, non-current assets can be classified as intangible assets if they:

They do not have a material (physical) structure;

Can be identified (allocated, separated) by the organization from other property;

Used in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

Are used for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

Not originally intended for resale;

Able to bring economic benefits (income) to the organization in the future;

They contain properly executed documents confirming the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

Paragraph 4 of PBU 14/2000 provides an indicative list of intangible assets. These include, for example:

The exclusive right of the patent owner to an invention, industrial design, utility model;

The exclusive right of the owner to the trademark and service mark;

Name of the place of origin of goods;

The exclusive right of the patent owner to selection achievements.

As part of intangible assets in accounting, the business reputation of the organization and organizational expenses are also taken into account. The latter include the costs associated with the formation of a legal entity and recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization.

The definition of intangible assets in tax accounting is given in paragraph 3 of Article 257 of the Tax Code of the Russian Federation. It is almost identical to the definition of intangible assets in accounting. The approximate list of intangible assets in tax accounting, given in the same paragraph, is also similar to the list of intangible assets from PBU 14/2000. However, there are exceptions. So, in tax accounting, as part of intangible assets, the business reputation of the organization and organizational expenses are not taken into account. Therefore, when depreciating (writing off the initial cost) of such intangible assets, permanent differences will arise in accounting, which will lead to the appearance of permanent tax liabilities.

Pay attention to the special types of intangible assets listed in subparagraph 6 of paragraph 3 of Article 257 of the Tax Code of the Russian Federation: know-how, secret formula or process, information regarding industrial, commercial or scientific experience owned by the organization. They are not named in PBU 14/2000. Therefore, some experts believe that such assets do not belong to intangible assets in accounting. However, this is not true. In accounting, the list of intangible assets is open. Consequently, know-how, a secret formula or process, information regarding industrial, commercial or scientific experience can be classified as intangible assets in accounting, but subject to the conditions established by paragraph 3 of PBU 14/2000.

Formation of the initial cost of intangible assets

The procedure for the formation of the initial cost of intangible assets in both the tax and accounting of the organization depends on how they entered the organization.

In both accounting and tax accounting, the initial cost of intangible assets acquired by an organization includes the costs of acquiring them, as well as bringing them into a condition in which they are suitable for use. This is established by paragraph 6 of PBU 14/2000 and paragraph 3 of Article 257 of the Tax Code of the Russian Federation. At the same time, different initial cost of intangible assets may be formed in accounting and tax accounting. This is due to the fact that in tax accounting such types of expenses as exchange and sum differences, interest on a loan accrued before the acceptance of intangible assets for accounting are recognized as non-operating expenses, and in accounting they are included in the initial cost of intangible assets. Expenses on insurance of an intangible asset, accrued before its acceptance for accounting, are also included in the initial cost of intangible assets in accounting, and they are recognized in tax accounting at the same time. Therefore, taxable temporary differences arise.

The initial cost of intangible assets created by the organization itself, both in tax and accounting, is formed from the actual costs of their creation and manufacture (clause 3, article 257 of the Tax Code of the Russian Federation and clause 7 PBU 14/2000). These include:

Material costs;

Labor costs;

Expenses for services of third parties;

Patent fees associated with obtaining patents, certificates, etc.

Please note: according to the tax authorities, in tax accounting, the initial cost of intangible assets created by an organization includes the amounts of the unified social tax, mandatory accident insurance and mandatory pension insurance contributions accrued on the wages of employees involved in the creation of an intangible asset. The reason for this is paragraph 5 of Article 270 of the Code, according to which the costs of acquiring and (or) creating depreciable property are not taken into account when determining the tax base.

Thus, if we compare accounting and tax accounting, we will see that when forming the initial cost of intangible assets created in an organization, differences are formed only for expenses that are taken into account in a special manner.

The initial cost of intangible assets contributed to the authorized (reserve) capital of the organization in accounting is determined based on their monetary value agreed by the founders (clause 9 PBU 14/2000).

In tax accounting, the procedure for the formation of the initial cost of such intangible assets is not defined.

Some experts believe that the initial cost of intangible assets in tax accounting can be formed according to accounting rules. That is, based on the assessment agreed by the founders.

According to the tax authorities, the initial cost of an intangible asset in tax accounting should be formed similarly to the initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization. Recall that the fixed assets received in the form of a contribution (contribution) to the authorized capital of the organization, for tax purposes, are valued at their residual value, which is determined according to the tax records of the transferring party. This is stated in paragraph 3 of Section 5.3 of the Methodological Recommendations for the Application of Chapter 25 "Corporate Income Tax" of Part Two of the Tax Code of the Russian Federation. The document was approved by order of the Ministry of Taxes and Taxes of Russia of December 20, 2002 No. BG-3-02/729.

If we draw an analogy, it turns out that the initial cost of intangible assets should be determined as their residual value according to the tax records of the transferring party. This value is likely to differ from the valuation of intangible assets agreed by the founders. Different initial cost will result in different depreciation amounts. According to PBU 18/02 “Accounting for Income Tax Calculations”, such differences in depreciation are permanent, since they will never be paid off.

Intangible assets received free of charge are accounted for both in tax and accounting at market value (clause 8, article 250 of the Tax Code of the Russian Federation and clause 10 PBU 14/2000). However, in tax accounting, the initial value of an intangible asset received free of charge cannot be less than the residual value of this object in the tax accounting of the transferring party. It turns out that differences in valuation may appear only if the market value of intangible assets turns out to be lower than the residual value according to the tax records of the transferring party. In this case, the initial cost of intangible assets in accounting will be less than in tax accounting. That part of the initial cost, which is determined according to the rules of tax accounting, will never be reflected in accounting. Consequently, the difference in the depreciation amounts of such intangible assets in accounting and tax accounting will lead to the formation of permanent differences and a permanent tax asset.

Intangible assets received under agreements providing for the fulfillment of obligations by non-monetary means are accounted for in accounting at the cost of goods (works, services) transferred (performed) in exchange for intangible assets. And if the contract does not specify the cost of the transferred goods (work performed, services rendered)? Then it is set on the basis of the price at which, in comparable circumstances, the cost of similar goods (works, services) is usually determined. That is, at market prices. This is stated in paragraph 11 of PBU 14/2000.

In tax accounting, intangible assets received under an exchange agreement or on account of the performance of work (rendering of services) are always valued at market value. Therefore, if the value of the transferred values specified in the contract is lower than the market value of the received intangible asset, then the initial cost of intangible assets in accounting will be lower than their initial value in tax accounting. This difference between the accounting and tax value of intangible assets will never be recognized in accounting. Therefore, as depreciation accrues, there will be permanent differences that will result in a permanent tax asset.

Depreciation of intangible assets

In accounting, stricter rules for calculating depreciation on intangible assets are applied than in tax accounting. For intangible assets, for which it is impossible to determine the useful life, in tax accounting, depreciation rates are set for 10 years, and in accounting - for 20 years (clause 2, article 258 of the Tax Code of the Russian Federation and clause 17 PBU 14/2000).

Is it possible to minimize the differences between tax and accounting? Yes, you can. Let us recall paragraph 10 of Article 259 of the Tax Code of the Russian Federation. It allows the use of depreciation rates lower than those established by the rules of Chapter 25 of the Tax Code of the Russian Federation. If the "tax" rate of depreciation is halved, then the amount of depreciation will coincide with the accounting one. The decision to apply reduced depreciation rates must be fixed in the accounting policy for tax purposes.

The remaining differences arising from the depreciation of intangible assets are the same as for the depreciation of fixed assets. The only way to depreciate intangible assets that does not give rise to temporary differences (assuming the same initial cost) is straight-line. It can be used in both tax and accounting.

Differences between accounting and tax accounting may arise if the useful life of intangible assets in accounting is determined based on the expected period of its use, during which the organization can receive economic benefits. This is stated in paragraph 17 of PBU 14/2000. In tax accounting, this method of determining the useful life is not provided. The useful life in tax accounting is determined strictly according to documents: a contract, a patent, a certificate, etc. If there are no time limits in these documents, then the useful life of intangible assets in tax accounting is set to 10 years. This is stated in paragraph 2 of Article 258 of the Tax Code of the Russian Federation. With different useful lives of intangible assets, temporary differences appear in tax and accounting records. If the useful life is less in accounting, there are deductible temporary differences and a deferred tax asset. Otherwise, taxable temporary differences and a deferred tax liability arise.

To avoid differences, in accounting it is necessary to establish the same useful life of intangible assets as in tax accounting, that is, 10 years.

The tax and accounting data on the depreciation of intangible assets will match if, firstly, their valuation and useful life are the same, and, secondly, the straight-line depreciation method is applied.

There are differences in the procedure for classifying intangible assets as depreciable property. In accounting, all intangible assets are subject to depreciation, and in tax accounting, only intangible assets worth more than 10,000 rubles. (Clause 1, Article 256 of the Tax Code of the Russian Federation). In tax accounting, intangible assets, the value of which is less than or equal to 10,000 rubles, are written off as expenses at a time, and in accounting - gradually, by accruing depreciation over the useful life. Therefore, for such intangible assets, taxable temporary differences arise in accounting, which lead to the formation of a deferred tax liability.

EXAMPLE 1

Shans LLC acquired exclusive rights to a computer program for 11,210 rubles, including VAT - 1,710 rubles. The useful life of intangible assets is set based on the expected period of use of this item, during which the organization can receive economic benefits. This period was 3 years. In accounting, depreciation on intangible assets is charged on a straight-line basis.

The accountant reflects the acquisition of intangible assets with the following entries:

DEBIT 08 sub-account "Acquisition of intangible assets" CREDIT 60

9500 rub. (11,210 rubles - 1,710 rubles) - acquired exclusive rights to a computer program;

DEBIT 19 CREDIT 60

1710 rub. - reflected VAT on exclusive rights to a computer program;

DEBIT 04 CREDIT 08 sub-account "Acquisition of intangible assets"

9500 rub. (11,210 rubles - 1,710 rubles) - exclusive rights to a computer program are included in the intangible assets.

In tax accounting, expenses for the acquisition of exclusive rights to computer programs worth less than 10,000 rubles. recognized as a lump sum as part of other expenses associated with production and sales. This is established in subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. In accounting, the cost of the program is written off gradually, through depreciation. This results in taxable temporary differences and a deferred tax liability:

DEBIT 68 sub-account "Calculations for income tax" CREDIT 77

2280 rub. (RUB 9,500 x 24%) - a deferred tax liability has been accrued.

Starting from the next month, depreciation is calculated monthly in accounting for a computer program at a rate of 2.78% (1/36 x 100%). In this case, a partial repayment of the deferred tax liability occurs:

DEBIT 26 CREDIT 05

RUB 264.1 (9,500 rubles x 2.78%) - depreciation was accrued on a computer program;

DEBIT 77 CREDIT 68 "Calculations for income tax"

RUB 63.38 (264.1 rubles x 24%) - part of the deferred tax liability has been repaid.

Disposal of intangible assets

Intangible assets may be disposed of from the organization for the following reasons:

Termination of a patent, certificate or other title of protection;

Assignment (sale) of exclusive rights to the results of intellectual activity;

Unsuitability for further use;

Expiration of useful life.

In tax accounting, proceeds from the sale of intangible assets are determined in accordance with paragraph 2 of Article 249 of the Tax Code of the Russian Federation. It is calculated on the basis of all receipts related to settlements for realized intangible assets.

Features of determining expenses in the sale of depreciable property, which include intangible assets, are given in subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation. It states that income from the sale of depreciable property can be reduced by its residual value, which is determined in accordance with paragraph 1 of Article 257 of the Tax Code of the Russian Federation. However, this paragraph refers to the procedure for calculating the residual value of fixed assets, and not intangible assets.

Experts interpret subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation in two ways. Some believe that the residual value of intangible assets calculated according to the rules for determining the residual value of fixed assets can be taken into account as an expense. Others believe that since the Tax Code does not contain a direct rule on the residual value of intangible assets, it is generally impossible to reduce the tax base for the residual value of intangible assets.

Please note: the official position of the Ministry of Taxes of Russia on this issue was not expressed.

If the taxpayer writes off its residual value when selling intangible assets, the previously accumulated depreciation differences are repaid. If the organization decided not to recognize its residual value as an expense in tax accounting when selling intangible assets, then a permanent difference is formed. Indeed, in accounting, the residual value of intangible assets is necessarily written off.

EXAMPLE 2

The organization has an intangible asset on its balance sheet, the residual value of which in accounting is 200,000 rubles, and in tax accounting - 150,000 rubles. For the actual depreciation period of the object, a deferred tax liability in the amount of 12,000 rubles was accrued. The organization implements this IA object.

Let's see how RAS 18/02 is applied with different options for accounting for the residual value of intangible assets.

First option. The organization decided in tax accounting to reduce the income from the disposal of intangible assets by its residual value. In this case, between accounting and tax accounting, there is a difference in the amount of residual value of intangible assets. This difference, multiplied by 24%, should be equal to the outstanding deferred tax liability (asset). It is subject to write-off upon the sale of intangible assets.

The accountant of the organization must make the following entry:

DEBIT 77 CREDIT 68

12 000 rub. [(200,000 rubles - 150,000 rubles) x 24%] - the amount of the deferred tax liability has been repaid.

Second option. The organization decided, when selling intangible assets, not to recognize its residual value as an expense in tax accounting. In this case, there is a permanent difference and a permanent tax liability. Indeed, in accounting, the residual value of intangible assets is necessarily written off when it is disposed of. In addition, the organization should pay off the deferred tax liability:

DEBIT 99 CREDIT 68

48 000 rub. (200,000 rubles x 24%) - a permanent tax liability has been accrued based on the residual value of an intangible asset written off in accounting;

DEBIT 77 CREDIT 99

12 000 rub. - the amount of the deferred tax liability is written off.

If intangible assets were transferred to another organization free of charge, its residual value in tax accounting cannot be recognized. This follows from paragraph 16 of Article 270 of the Code. In accounting, the residual value of intangible assets transferred free of charge is written off as operating expenses. This procedure is established by paragraph 11 of PBU 10/99 "Expenses of the organization". A different way of recognizing the residual value in accounting and tax accounting leads to the formation of permanent differences and a permanent tax asset.

If intangible assets are sold at a loss, then for the purposes of tax accounting, the loss is accounted for as part of other expenses in equal installments over a period determined as the difference between the useful life of the intangible asset and the actual period of its operation. This is indicated by paragraph 3 of Article 268 of the Tax Code of the Russian Federation. In accounting, the loss from the sale of intangible assets is recognized immediately. Therefore, when intangible assets are sold at a loss, deductible temporary differences appear, which lead to the formation of a deferred tax asset.

Read about the differences that arise in accounting for fixed assets in the article “Application of PBU 18/02 in accounting for fixed assets” // RNA, 2004, No. 10. - Note. ed.