What is needed to write off the expenses of intangible assets that are no longer used? Documents and procedure for registration. Disposal of intangible assets Act of write-off

The cost of an intangible asset that is disposed of or is not able to bring economic benefits to the organization in the future is subject to write-off from accounting records.

Disposal of an intangible asset takes place in the event of: termination of the term of the organization's right to the result of intellectual activity or means of individualization; transfer under an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization; transfer of exclusive rights to other persons without a contract; termination of use due to obsolescence; transfers in the form of a contribution to the authorized (share) capital of another organization; transfer under a contract of exchange, donation; making a contribution under a simple partnership agreement to joint activities; identifying a shortage of assets during their inventory; in other cases.

Upon disposal of intangible assets, the entire amount of accumulated amortization is written off to the debit of account 05 "Amortization of intangible assets" from the credit of account 04 "Intangible assets". The residual value of intangible assets is written off from account 04 to the debit of account 91 "Other income and expenses". The debit of account 91 also writes off all costs associated with the disposal of intangible assets, and the amount of VAT on sold and donated intangible assets. The credit of account 91 reflects the amount of proceeds from the sale or other income from the disposal of intangible assets.

The financial result from the disposal of intangible assets is formed on account 91 and then debited from account 91 to account 99 “Profits and losses”. In this case, if the amount of proceeds from the sale of intangible assets exceeds their residual value and the costs associated with disposal, then the difference is written off to the debit of account 91 and the credit of account 99. If the residual value of the disposed intangible assets is not reimbursed by proceeds from their sale, then the difference between them are written off from the credit of account 91 to the debit of account 99.

Sales and donation of intangible assets are subject to VAT.

In case of gratuitous transfer of intangible assets, the transferor is the VAT payer. Taxable turnover is determined based on the average selling price (excluding VAT), but not less than the residual value of intangible assets.

When intangible assets are transferred as a contribution to the authorized capital of other organizations and as a contribution to common property but a simple partnership agreement, the residual value of intangible assets is written off from account 04 "Intangible assets" to the debit of account 58 "Financial investments". The amortization amount for the transferred intangible assets is written off to the debit of account 05 "Amortization of intangible assets" from the credit of account 04 "Intangible assets".

Income and expenses from the write-off of intangible assets are reflected in accounting in the reporting period to which they relate.

Accounting for disposal of intangible assets

Disposal of intangible assets occurs for various reasons - write-off, sale, gratuitous transfer, assignment of rights, transfer as a contribution to the authorized capital of other organizations, etc.

Disposal of intangible assets is maintained on account 91, subaccount 91-4 “Disposal of intangible assets”.

The debit of subaccount 91-4 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 the assets being sold. The credit of account 91-4 includes the proceeds from the sale or other income from the disposal of intangible assets.

Ultimately, the debit (loss, expense) or credit (profit, income) balance on subaccount 91-4 is written off to subaccount 91-9 "Balance of other income and expenses", and further - to account 99 "Profits and losses".

Disposal of intangible assets for unsuitability

Before writing off an intangible asset as unusable, an entity must determine that it can no longer be used. For 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 the production of products), drawing up an appropriate act on this. Further, the act is transferred to the accounting department of the organization and on its basis in the inventory card (form No. H MA-1) a note is made about the disposal of the asset.

Example... On the balance sheet of CJSC "Zeus" there is an exclusive copyright for the computer training program "Payroll accounting". The initial cost of this program is 17,400 rubles, and the amount of depreciation charged on it is 15515 rubles. In 2007, the company created a commission, which found that further use of the program is impractical, since it is outdated. The commission has drawn up the conclusion by the corresponding act.

• K-t 04 "Intangible assets" - 15 515 rubles. - accumulated depreciation has been written off;
• D-t 91 "Other income and expenses", subaccount 91 -4 "Disposal of intangible assets"
• K-t 04 "Intangible assets" - 1885 rubles. - the residual value of intangible assets was written off (17 400 - - 15515);
• D-t 99 "Profit and loss"
• Kt 91 "Other income and expenses", subaccount 91 -9 "Balance of other income and expenses" - 1885 rubles. - the loss from the write-off of intangible assets was determined.

Disposals of intangible assets due to the expiration of their useful lives

Typically, intangible assets have a finite lifespan. So, Art. 1363 of Part four of the Civil Code of the Russian Federation established the duration of exclusive rights, which are:

• 20 years - for inventions;
• 10 years - for utility models;
• 15 leg - for industrial designs.

The term of the exclusive right to a trademark is 10 years from the date of filing an application for state registration of a trademark with the federal executive body for intellectual property.

The period of validity of the exclusive right to a trademark can be extended for 10 years at the request of the copyright holder filed within the last year of the validity of this right. Extension of the term of the exclusive right to a trademark is possible an unlimited number of times (Article 1491 of the Civil Code of the Russian Federation).

If the useful life of an intangible asset is not legally established or it is impossible to determine it, then depreciation is not charged on this asset at all.

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

Sale of intangible assets

Intangible assets, if sold, are written off the balance sheet of the organization. Moreover, the sale can take place not only under purchase and sale agreements. Thus, the patent holder has the right to assign a patent to any individual or legal entity under an agreement on the alienation of exclusive rights to use industrial property objects (Article 1365 of the Civil Code of the Russian Federation). Such contracts must be registered with the State Patent Office of the Russian Federation, otherwise they are considered invalid.

The owner of a registered trademark or service mark has the right to transfer it to another person under an agreement on the alienation of a trademark or service mark (Article 1488 of the Civil Code of the Russian Federation). Such an agreement must also be registered with the State Patent Office of the Russian Federation.

When selling intangible assets, the following accounting entries must be made:

• D-t 05 "Depreciation of intangible assets"
• K-t 04 "Intangible assets" - revealed the residual value of intangible assets;
• D-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets"
• K-t 44 "Expenses for sale", 70 "Payments with staff on remuneration", etc. - the costs associated with the sale of intangible assets are determined;
• D-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets"
• K-t 68 "Calculations of taxes and fees" - reflects the amount of accrued VAT;
• Dt 62 "Settlements with buyers and customers", 76 "Settlements with various debtors and creditors", 51 "Settlement accounts"
• Kt 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets" - reflects the amount of accrued or received proceeds from the sale of intangible assets.

The reflection of financial results from the sale of intangible assets is carried out:

a) upon receipt of profit:

• D-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets"
• K-t 91-9 "Balance of other income and expenses" - received income from the sale of intangible assets;
• K-t 99 "Profits and losses" - reflected the profit from the sale of intangible assets;

b) in the event of a loss:

• Dt 91-9 "Balance of other income and expenses"
• D-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets" - expenses associated with the sale of intangible assets;
• D-t 99 "Profit and loss"
• Kt 91-9 "Balance of other income and expenses" - reflects the loss from the sale of intangible assets.

Transfer of intangible assets as a contribution to the authorized capital or shares in joint activities

An 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 the sale of goods, therefore, it is not subject to VAT. In this case, the following accounting entries are made:

• D-t 05 "Depreciation of intangible assets"
• K-t 04 "Intangible assets" - the amount of accumulated depreciation is reflected;
• D-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets"
• K-t 04 "Intangible assets" - the residual value of intangible assets has been determined;
• D-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets"
• Kt 76 "Settlements with debtors and creditors", 23 "Auxiliary production", etc. - the costs associated with the transfer of intangible assets were determined;
• D-t 58 "Financial investments"
• K-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets" - reflects the contribution to joint activities at the contractual value;
• D-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets"
• Kt 91-9 "Balance of other income and expenses" - the income was written off;
• Dt 91-9 "Balance of other income and expenses"
• K-t 99 "Profits and losses" - the received profit;
• D-t 91 -9 "Balance of other income and expenses"
• K-t 91 "Other income and expenses", subaccount 91-4 "Disposal of intangible assets" - the expenses were written off;
• D-t 99 "Profit and loss"
• Kt 91-9 "Balance of other income and expenses" - the received loss is reflected.

We considered general issues of synthetic and analytical accounting for intangible assets in. In this material, we present the main entries for intangible assets in accounting.

Intangible assets: transactions when purchasing an asset

Recall that intangible assets are recorded at their original cost. The order of its formation depends on the method of receipt of objects, and we talked about this in. The accounting records generated at the same time depend on the way intangible assets enter the organization. Here are some typical ones below. We note right away that the initial cost of intangible assets is formed according to the debit of account 08 "Investments in non-current assets". And then, when the object is accepted for accounting, it is debit to account 04 "Intangible assets" (Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n):

Account debit 04 - Account credit 08

When accepting intangible assets for accounting, this entry is always applied, it does not depend on the method of receipt of the asset. The latter affects only the transactions on the formation of the initial value of the intangible asset on account 08.

So, when purchasing an intangible asset for a fee, the wiring is usually as follows:

Debit account 08 "Investments in non-current assets" - Credit account 60 "Settlements with suppliers and contractors"

However, even if intangible assets were purchased, transactions are not always limited to settlements with suppliers and contractors. Indeed, the initial cost may include various duties:

Debit account 08 - Credit account 76 "Settlements with different debtors and creditors"

And even interest on loans and borrowings, when the acquired intangible asset is recognized as an investment asset (clause 10 of PBU 14/2007):

Account debit 08 - Credit of accounts 66 "Settlements for short-term loans and borrowings", 67 "Settlements for long-term loans and borrowings"

The IA object was created by the organization itself

When an object of intangible assets is created by the organization itself, the composition of the accounting records is usually more varied. For example, the following postings can be generated:

Intangible assets received as a contribution to the authorized capital

Upon receipt of an intangible asset as a contribution to the authorized capital at a cost agreed by the founders and not exceeding the amount determined by an independent appraiser, an accounting entry is made:

Debit account 08 - Credit account 75 "Settlements with founders"

Intangible assets received free of charge

When an intangible asset enters the organization under a gift agreement, an entry is formed at its market value:

Account debit 08 - Account credit 98 "Deferred income"

And as the depreciation of intangible assets is accrued in the amount of the accrued depreciation, future income is written off to other income of the current period:

Debit account 98 - Credit account 91 "Other income and expenses"

Intangible assets received under an exchange agreement

When acquiring intangible assets under an exchange agreement, each party to the transaction must reflect both the sale of its assets transferred in exchange and the posting of the values ​​received in return.

Let's consider these operations using an example. An organization acquires the exclusive right to a computer program in exchange for its goods. The total cost of goods is 230,000 rubles, incl. VAT 18%. The cost of goods is 162,000 rubles. The acquired program is not subject to VAT (subparagraph 26 of paragraph 2 of article 149 of the Tax Code of the Russian Federation). The exchange is recognized as equivalent.

The accounting records of the acquirer of intangible assets are presented in the table:

Intangible assets depreciation transactions

When calculating amortization of intangible assets, accounting records may be as follows:

Debit of accounts 20 "Main production", 26 "General business expenses", 44 "Expenses for sale", 08 "Investments in non-current assets", 97 "Prepaid expenses", etc. - Account 05 credit

The debit account depends on where the intangible asset is used and what is provided for. For example:

• account 20 applies when intangible assets are used in the manufacture of products, performance of work or provision of services;
• account 26 - when using the asset for management purposes;
• on account 44, the amortization of intangible assets will be taken into account by trade organizations;
• account 08 is required when intangible assets are used when creating a new object of intangible assets or in the process of creating an object of fixed assets;
• account 97 can be used when an intangible asset is used in the development of new industries or units.

Transactions when writing off intangible assets

At the time of writing off an object of intangible assets from the accounting records, first of all, it is necessary to close the depreciation account (account 05). And then the residual value of intangible assets is subject to write-off. The write-off transactions depend on how the item is disposed of.

In the above example, when the goods are changed to an object of intangible assets, the seller of intangible assets must record the disposal of the object. Suppose his asset was also listed in intangible assets, its initial cost was 195,000 rubles, and the depreciation accrued at the time of disposal was 19,000 rubles. Recall that the asset is being exchanged for goods worth 230,000 rubles, which will be the selling value of intangible assets.

Let us present the transactions for the disposal of intangible assets and receipt of goods in exchange in the table:

If this is not an exchange operation, but a regular sale, then the accounts receivable of the buyer of intangible assets will be closed, for example, as follows: Debit of account 51 "Current accounts" - Credit of account 62. And, accordingly, transactions on the posting of goods and offset of mutual indebtedness will not be reflected ...

The transfer of intangible assets free of charge is reflected in other expenses also at the residual value:

Debit account 91, subaccount "Other expenses" - Credit account 04

We will also show the transfer of intangible assets as a contribution to the authorized capital of an LLC with an example. Suppose the parent organization contributes a trademark to the authorized capital. The deposit price is agreed by the founders in the amount of the market price and is 325,000 rubles. The initial cost of the object was 116,000 rubles. The property has not previously been depreciated. Disposal records will be as follows:

If a shortage of intangible assets is identified as a result of inventory, its residual value is charged to the debit of account 94 "Shortages and losses from damage to valuables": Debit of account 94 - Credit of account 04

And then, in the absence of guilty persons, these losses are written off to other expenses: Debit of account 91, subaccount "Other expenses" - Credit of account 94

If the guilty persons are identified, then, depending on whether they are employees of the organization or other persons, postings are made accordingly:

Debit of account 73 "Settlements with staff on other operations" - Credit account 94

Account debit 76 - Account credit 94

In this article I will tell you how intangible assets are accounted for when they enter and leave the enterprise. What are the postings made in this case? And also consider some examples to make the material easier to understand.

What are intangible assets?

Intangible assets are classified as non-current assets, unlike they do not have physical form and are the result of intellectual activity.

In accounting, the concept of intangible assets is discussed in detail in PBU 14/2007, this provision regulates all activities related to intangible assets.

Intangible assets include: (click for disclosure)

1. Exclusive right to an invention, industrial design, utility model.
2. Exclusive copyright for computer programs, databases.
3. The property right to the topology of integrated circuits.
4. Exclusive right to a trademark, company name, commercial designations.
5. Exclusive right to breeding achievements.
6. Business reputation of the organization (Civil Code).
7. Know-how (Tax Code).

Accounting for intangible assets (receipt)

Purchase of intangible assets (transactions, example):

In accounting, there is account 04 "Intangible assets". Also, as in the case of property, plant and equipment, intangible assets are accounted for at their original cost plus additional costs less. Moreover, since 2008, VAT has not been levied on the exclusive right to inventions, industrial designs, computer programs, databases, topology of integrated circuits, know-how, and utility models. Additional costs may include the 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 for intangible assets-1, an act of acceptance of the transfer is also drawn up.

Transactions when buying an intangible asset:

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

An example of buying an intangible asset:

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

In this example, accounting will have the following transactions:

Intangible asset creation (transactions, example):

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

1. As a result of the performance of official duties or on a specific task of the employer
2. From unauthorized persons under the concluded contract for the creation.

Postings when creating intangible assets are similar to the previous purchase case, only additional costs can still include payment for the services of employees of third-party organizations who participated in the creation of intangible assets, remuneration of their own specialists involved in the creation of intangible assets, social deductions, costs of maintaining research equipment and other fixed assets employed in the creation of intangible assets, as well as the accrued depreciation on them.

Example:

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

• wages of employees 30,000;
• insurance premiums 7800;
• material costs 10,000;
• state duty 2000;
• examination fee 990.

The patent was received for 5 years.

Postings in this example:

In this example, it is worth noting that this is how the accounting of intangible assets in accounting will look like, in accordance with Art. 257 of the Tax Code, taxes paid are not considered as costs when creating intangible assets.D20 (44) K05.

Read more about the features of the depreciation of intangible assets read in. Periodically, you can revalue intangible assets so that their carrying value corresponds to the current reality. Read more about the revaluation of intangible assets.

Accounting for intangible assets (write-off)

The primary document, on the basis of which intangible assets are written off, is an act for writing off, and a corresponding mark is made in the intangible assets accounting card.

If amortization was charged on account 05, then the entries when writing off intangible assets are as follows:

D05 K04- the amount of accrued depreciation has been written off,

D91 / 2 K04- the residual value was written off as an expense.

If amortization was accrued without using account 05, then the residual value of the intangible asset is written off by posting D91 / 2 K04.

Intangible assets, what relates to them, how are intangible assets accounted for in the accounting department? How do intangible assets act and drop out?

Receipt of intangible assets to the enterprise

Non-current assets owned by an enterprise are subdivided into items of fixed assets and items of intangible assets.

The main difference between intangible assets and fixed assets is that the former have no physical form and are created as a result of intellectual activity. Intangible asset (intangible asset) is an exclusive right to the result of intellectual activity.

An example of intangible assets is the exclusive right to:

• Computer programs, databases
• Inventions, models
• Integrated Circuits Topology
• Breeding 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 4 of the following conditions:

• It is planned to be used for a long period (over a year)
• Used for economic benefit
• 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 the object on the basis of the acceptance certificate, after which it is necessary to enter an accounting card on it in the form of intangible assets-1 (similar actions are carried out when fixed assets are received).

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

An enterprise can buy an intangible asset (purchase 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 receiving an object of an intangible asset, consider what postings must be made in accounting in this case.

Purchase of intangible assets for a fee (purchase)

For accounting of intangible assets, 04 accounting account is used. Received intangible assets are recorded on 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 of acquiring an object are collected: directly the cost of the exclusive right to this object and the costs of using it in the future, payment of various duties, taxes, customs duties, 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 separate from the sum of all costs that form the initial cost, the amount of VAT and send it to deduction.

Intangible asset purchases:

On account 08 we open an additional subaccount 5 "Acquisition of intangible assets". We will collect all costs on the debit of this account, after which we will send them to the debit account 04 in one transaction, so we will form the initial value of the intangible asset.

Postings:

Creation of intangible assets

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

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

If the process of creating intangible assets occurs with the help of one's own forces, then the salaries of employees involved in this process, insurance premiums calculated and paid from this salary can act as expenses. Also, expenses can be attributed to depreciation of equipment used in research and development and other work.

If third-party organizations are involved, then the 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 a settlement account with the founders and make the entries:

D08 K75 - the initial cost of intangible assets is reflected

D04 K08 - the asset is accepted for accounting

Gratuitous receipt of intangible assets

Upon receipt of an intangible asset under a gift agreement, it must be evaluated at the average market value as of the current date, in order to know at what cost to accept it and from what to calculate depreciation in the future.

Third-party appraisal organizations may be involved for the assessment.

To account for gratuitously received intangible assets, you need to use accounts 98 "Gratuitous receipts".

Accounting entries for intangible assets received under a gift agreement:

D08 K98 - reflects the market value of the asset obtained after the 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, and the correct transactions must be reflected in the accounting department.

Intangible assets are disposed of in the following cases:

1. If the asset becomes morally or physically depreciated, and therefore becomes unsuitable for further use
2. When transferring intangible assets to another company for a fee, that is, the sale
3. When an asset is transferred free of charge to another company, that is, a donation
4. Contribution to the authorized capital of another company

In fact, intangible assets can leave an enterprise in the same cases as property, plant and equipment.

Disposal of intangible assets upon write-off

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

A special commission evaluates the condition of the asset, which makes a decision on the need to write off the object. At the same time, an order is drawn up, which indicates which intangible assets are 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 removed from the register, a note is made on the intangible assets accounting card intangible assets-1.

Upon disposal of intangible assets, the residual value must be written off as expenses of the company. Residual value is defined as the difference between the acquisition cost and depreciation at the date of write-off.

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 revealed on account 04 is written off to other expenses by posting D91 / 2 K04.

If a separate account was not opened for amortization, and the amortization deductions were written off directly from the credit of account 04, then you just need to determine the residual value of the asset and write it off to the company's expenses.

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

Transactions when writing off intangible assets:

Transfer of an intangible asset for a fee

The sale of intangible assets is also made out through 91 accounts (unless, of course, the sale of intangible assets is not a regular activity of the enterprise). The debit 91 of the account collects all costs associated with the sale, on the loan - the proceeds from the sale.

When the exclusive right to an asset is transferred to another legal entity or individual, the residual value of the asset should be written off in the debit of account 91 in the same way. Postings are made similar to depreciation write-offs.

A number of intangible assets are exempt from VAT: the exclusive right to programs, databases, inventions, samples 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 selling price (revenue) must include the amount of VAT. The selling organization must pay this VAT to the budget. The posting for calculating VAT payable from the intangible assets being sold has the form: D91.2 K68.VAT. Sales proceeds are reflected by entry D62 K91.1.

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

Transactions when selling intangible assets:

Gratuitous transfer of an intangible asset to another person

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

The transfer free of charge is equated 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 free transfer of an asset: residual value, VAT, other expenses. The sum of all these expenses will be the gift loss, which is reflected by the entry D99 K91.9.

Postings when donating intangible assets

Introduction of an intangible asset into the authorized capital of another organization

Here, accounting is reflected in a slightly different way. In this case, the introduction of intangible assets into 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 UK is of the form D58 K76.

The transfer of the asset is carried out at residual value. From the credit account 04, the residual value of intangible assets is debited from account 76. The wiring looks like D76 K04.

Postings when introducing intangible assets into the charter capital of another company:

Features of amortization of intangible assets

In the process of using an intangible asset, its initial cost is gradually written off with the help of depreciation charges. From the 1st day of the month following the month of receipt, it is necessary to calculate depreciation and write off its value 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

Establishes at the time of its acceptance for accounting.

As this 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 was 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 has been 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 of economic benefits from this intangible asset. The only thing is that this period cannot be less than 1 year.

The selected useful life should be reflected in the accounting policy of the organization.

Depreciation transactions

In the Chart of Accounts there is 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 for the purposes of writing off amortization to involve account 05 of accounting. 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 posting for the accrual of depreciation has the form D20 (44) K04.

Depreciation Methods for Intangible Assets

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

• Linear
• Decreasing balance method
• The method of writing off the cost in proportion to the volume of production

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

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

Linear method

Differs in the uniformity of writing off the value of intangible assets, for the organization it is very convenient. This method is the most popular and is most often used by organizations.

With the linear method, the same amount of depreciation deductions 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.

An example of a linear calculation:

Intangible assets have the first Art. 100 thousand rubles, useful life of 4 years. Depreciation on a straight-line basis is calculated as follows:

Rate = 100% / 4 = 25%

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

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

Decreasing balance method

This method is also called accelerated. It is characterized by a decrease in the amount of depreciation charges every year of operation. This is ensured by the application of an acceleration factor, which the organization sets independently.

With this method of calculating the amortization of intangible assets in the first years, the largest value of the asset is written off, which makes it possible to quickly return the funds invested in the intangible asset.

If the non-current funds 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 and goods. That is, the method has its pros and cons.

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

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

Rate = 100% * acceleration rate / useful life.

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

The formula for the calculation is:

Am. = 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) is known as a result of using this intangible asset.

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

Accounting for the disposal of intangible assets from an organization is in many ways similar to. Similarly, income and expenses from the write-off of intangible assets are classified as other income and expenses. True, unlike the write-off of fixed assets, for the disposal of intangible assets, it is not necessary to open a separate sub-account on account 04.

Disposals of intangible assets can occur in the following cases:

• write-off due to physical or moral deterioration;
• sale of intangible assets;
• transferring it to the charter of another organization;
• gratuitous transfer of intangible assets.

In this case, the intangible asset is written off due to the fact that its useful life has expired, or it is no longer able to bring economic benefits and is obsolete.

If an organization decides that an intangible asset needs to be written off, then the manager issues an order approving the object to be written off and the reason why it is removed from the register. An act for the write-off of intangible assets is also filled in, and a note is made in the accounting card for intangible assets-1 that the object has been written off.

In accounting, you first need to write off the accrued posting D05 K04 (if depreciation was charged on account 05), then write off the residual value to other expenses by posting D91 / 2 K04. The residual value is formed as the difference between the initial cost and the accrued depreciation, that is, the difference between the debit and credit of account 04.

Depreciation postings for intangible assets:

Sale

In addition to being written off due to depreciation, an intangible asset may leave the entity as a result of its sale to another entity or individual. The sale of an intangible asset means that the organization transfers the exclusive right to own and (or) use the intangible asset under an agreement on the alienation of the exclusive right.

In addition, an act of disposal of an intangible asset is drawn up and a mark is made in the intangible asset-1 card.

When writing off an object for sale, the accrued depreciation is also written off (posting D05 K04), after which the residual value of the object on account 04 is determined.

To account for income and expenses received from the sale, it is also used, the debit of which reflects all expenses associated with the sale of an intangible asset, including its residual value (posting D91 / 2 K04), and for a loan - the sale price, which is determined by mutual agreement the seller and the buyer (posting D62 K91 / 1).

After that, on account 91, the financial result is determined: loss (posting D99 K91 / 9) or profit (posting D91 / 9 K99).

If the intangible asset is not exempt from VAT, then the sales price must also include the VAT amount, it is included in other expenses and is payable to the budget (posting D91 / 2 K68).

Let me remind you that the following types of intangible assets are exempt from VAT:

• exclusive right to computer programs, databases;
• for inventions, industrial designs, utility models;
• on the topology of integrated circuits;
• know-how.

Transactions for the sale of intangible assets:

Contribution to the authorized capital of another organization

In addition to the fact that an organization can sell intangible assets, it can also contribute it to another organization.

The object is transferred at its residual value, that is, the accrued depreciation is written off (posting D05 K04) and the residual value is determined on account 04. Debt on a contribution to the authorized capital is reflected by entry D58 K76, and the direct transfer of the object by another organization - D76 K04.

Postings when intangible assets are contributed to the authorized capital of another organization:

Royalty-free transfer

Another common way of disposal of intangible assets is its gratuitous transfer (donation). The object is transferred at its residual value.

First, the accrued depreciation (D05 K04) is written off, after which the residual value is written off to other expenses (D91 / 2 K04). Gratuitous transfer is equated to sale, therefore, if the object is subject to VAT, then VAT must be calculated from the market value of the object and taken into account as other expenses (D91 / 2 K68.VAT).