Intangible assets, their assessment and reporting. Accounting for intangible assets: in simple words about the complex Reflection of nma in financial statements

The subject of intangible assets (intangible assets) appeared in the accounting of an enterprise relatively recently. This does not mean that this asset is exotic or rare to some extent. The range of recorded intangible assets, on the other hand, is extensive and practically not limited in any way by law, however, an asset must meet certain requirements in order to fall into this category.

On the this moment there is no clear definition for this name, guided by the provision on accounting, numbered 14/07 “Accounting for intangible assets”, you can derive a definition of this kind: intangible assets in accounting are a measurable and measurable part of the financial potential of an organization that does not have a physical form, which serves to generate profit over time.

The key characteristic here is the company's ability to prove the legal validity of claims to own these assets.

Characteristics of intangible assets

The concept of this phenomenon is extremely vague, often there are problems with isolating and isolating in a separate category accounting for similar assets. It is still possible to single out the main criteria that distinguish intangible assets:

• lack of physical fitness;
• the existence of a high probability of receiving income from the use of this resource;
• the existence of a legally justified right to use and own an asset belonging to the organization;
• availability of an appraised value;
• prospects for the long-term use of the asset.

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The legislation (IAS 38) identifies the following requirements, compliance with which allows intangible assets to be separated into a separate category, in accounting:

• the ability of the object to bring profit to the organization. At the same time, profitability should be easily distinguishable from intangible assets, separately from other means of production;
• Intangible assets must itself be a product of production;
• legal confirmation of ownership of the asset;
• the obligatory lack of form for the object.

The legal basis for claims to own the asset is a separate requirement and is key here. Proof of ownership is necessary not only to benefit from the use of intangible assets, but also to prohibit such an opportunity for other participants.

Examples of intangible assets

As mentioned above, such an intangible asset can be own development of the enterprise, obtained as a result of research activities.

Consider the following example: A greenhouse vegetable grower might be developing a number of technologies at its own expense that will improve the efficiency of the plant.

This can be, for example:

• a unique technology for creating hydroponics, the introduction of which will increase the yield;
• automated roof of the building, with inserts from solar panels, ensuring the operation of the enterprise;
• a program for a computer that controls the supply of a useful solution to the roots and the movement of the roof flaps, depending on solar activity;
• registered trademark "Products of the Sun", reflecting the model of production at this enterprise.

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All intangible assets from the list can be developed by the company independently or purchased on the side.

What are intangible assets and what are the methods of their amortization, you can find out in the following video:

When drawing up annual reporting at the enterprise, data on intangible assets are reflected in the following documents:

1. In the balance sheet of the enterprise (form No. 1), the presence of intangible assets is shown in the subsection " Intangible assets"(Lines 110-112). The data on the corresponding lines of the subsection are presented at the residual value of intangible assets (excluding items housing stock and intangible assets for which, in accordance with the established procedure, the value is not redeemed).

An explanation of the composition of intangible assets is given in the Appendix to the balance sheet (form No. 5).

2. In the subsection "Intangible assets" certificates No. 3 "Amortized property" are shown by original cost:

under the article "rights to objects of intellectual (industrial) property" (p. 310), the value of rights arising from copyright and other agreements for works of science, literature, art and objects of related rights, for computer programs, databases, etc. is shown (p. . 311), from patents for inventions, industrial designs, collection achievements, from certificates for utility models, trademarks and service marks or licensing agreements for their use (p. 312); from the rights to know-how, etc. (p. 313);

the article "rights to use isolated natural objects" shows the value of the rights to use land plots, natural resources(water, mineral resources, etc.) (p. 320);

the item "organizational expenses" shows the amount of expenses related to education legal entity recognized in accordance with constituent documents the contribution of the participants (founders) to the authorized (pooled) capital (p. 330).

The expenses of the organization associated with the arising in the course of its

functioning by the need to re-register the constituent and other documents (expansion of the organization, change of activities, submission of samples of signatures officials etc.), the manufacture of new stamps, seals, etc., are subject to accounting for the debit of account 26 " General running costs". An organization that changes its organizational and legal form makes these expenses at the expense of the profit remaining at its disposal.

The cost of the listed rights (except for the costs of creating an organization, recognized in accordance with the constituent documents as the contribution of participants (founders) to the authorized (joint) capital, trademarks and service marks) is transferred to the costs of production or circulation at the rates determined in the organization in accordance with the Regulations on accounting and reporting in the Russian Federation;

the item "business reputation of the organization" shows the excess of the purchase price of the privatized property over its estimated (initial) value, reflected in the accounting on the debit of account 04 "Intangible assets", subaccount "The difference between the purchase price and the estimated value" (p. 340).

3. The accrued amount of depreciation on intangible assets is provided for reference in line 391 of the reference to section No. 3.

4. In reference 4 "The movement of funds long-term investment and financial investments»In page 412, the accrued amortization of intangible assets is shown on an accrual basis from the beginning of the year.

Conclusion

In the context of the transition of an enterprise to the market, the role of accounting as the most important means of obtaining complete and reliable information about the property of an enterprise and its obligations and timely delivery of this information to users is increasing significantly.

In connection with the expansion of the rights of enterprises in the field of setting up and maintaining accounting, accounting services face the problem of optimal organization of accounting for various objects: fixed assets, intangible assets, production and sales processes, settlements, capital and financial investments, etc.

This course work considers a range of issues related to the organization of accounting for intangible assets. As a result of the work done, the following conclusions can be drawn:

To account for intangible assets, due to their diversity in composition and purpose, their classification is important, on the basis of which reports on the presence and movement of intangible assets are drawn up, hence, accounting for this type of funds is organized in the accounting department by their types, regardless of the organizational and legal form of ownership of the enterprise ;

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:

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 (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.

Companies in their activities are often faced with the issue of accounting and valuation of intangible assets. What should be attributed to intangible assets, and what can be immediately written off as expenses? How do you quantify the value of this great invention of the IT programming genius?

What is an intangible asset in accordance with PBU 14/2007

First you need to understand what kind of animal this intangible asset is. Let's agree that we will call the intangible asset in abbreviated form intangible assets. The main secrets about intangible assets are disclosed in Accounting Regulations 14/2007. It says that an intangible asset is a company's property that has the following characteristics:

1. Brings or will bring in the future economic benefit... For example, a company's website attracts new customers and thus increases the company's revenues;
2. Is segregated from other property. For example, the development of an update for a computer program is not a separate intangible asset, but is included in the cost of the program itself;
3. Will be used for more than 12 months;
4. Has a cost. For example, if an employee of the company is engaged in the development of intangible assets, then the cost of it can be recognized as the initial cost. wages;
5. The company does not plan to sell the asset within 12 months;
6. An asset does not have a material-material form, or, more simply, it cannot be touched.

An important and distinguishing feature of an intangible asset is the existence of exclusive rights to it. If you have purchased a new computer and an operating system license, this does not mean that you have acquired intangible assets - you have acquired only the right to use operating system... But if suddenly you decide to become the second Bill Gates and make a new super-mega system - then this is IA. We boldly put it on the balance sheet and keep records in accordance with all the accounting rules for intangible assets.

What can be attributed to intangible assets, and what not

Intangible assets include:

• works of science, literature and art;
• inventions, utility models and industrial designs;
• computer programs and databases, production secrets (know-how);
• brand and business reputation;
• trademarks and service marks;
• appellations of origin of goods.

Intangible assets are not:

• costs associated with the formation of a legal entity (organizational costs);
• the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, unfortunately for the employer and fortunately for the employee, it is impossible to separate them from the employee himself;
• research, development and technological work, they are written off for R&D;
• other assets that do not correspond to the characteristics of intangible assets that we reviewed earlier.

Accounting for intangible assets

From the point of view of assessing intangible assets, distinguish the initial and subsequent. But only in accounting. Indeed, in tax accounting, the initial value of the company's intangible assets cannot be changed. The procedure for determining the initial cost of intangible assets depends on their method of entering the organization. Intangible assets can be bought, created on their own, received as a gift or received as a contribution to authorized capital.

For example, if intangible assets were purchased for a fee, then the initial cost of the acquired intangible assets consists of all actual costs associated with the purchase:

• amounts under the agreement for the acquisition of the exclusive right to intangible assets with the copyright holder;
• customs duties and customs fees;
• non-refundable taxes, government, patent and other fees paid in connection with the acquisition of intangible assets;
• remuneration to intermediaries who help to acquire intangible assets;
• information and consulting services related to the acquisition of intangible assets;
• other expenses directly related to the acquisition of intangible assets and the provision of conditions for the use of the asset for the planned purposes.

If you still have the ability or resources to create your own intangible assets, then in addition to those listed above, to determine the initial cost, you can also include expenses:

• the cost of materials used to create intangible assets;
• services of third-party organizations under construction contracts contributing to the creation of intangible assets;
• labor costs of employees that are directly related to the creation of intangible assets, as well as insurance premiums;
• expenses for the maintenance and operation of assets that are involved in the creation of intangible assets, as well as the amortization of these assets.

If intangible assets you received as a gift, then the initial cost will need to be estimated. To do this, you need to conclude an agreement for the assessment with an independent appraiser.

If intangible assets received as a contribution to the authorized capital, then the initial cost can be determined by the founder. The founder can indicate his decision on the value of the asset in the minutes of the meeting of the company's participants.

When intangible assets are ready for operation, it is necessary to issue corresponding act and issue an order, which will determine the deadline useful use Intangible assets. If you have acquired exclusive rights, then such a period will be indicated in the contract. If you created intangible assets on your own, then the service life will be equal to the period during which you plan to receive income. Different rules apply to tax accounting. If the useful life of intangible assets cannot be determined, then it is set equal to 10 years, but at the same time it cannot be less than 2 years.

The cost of intangible assets, as we found out earlier, may change, but only in accounting. Subsequent measurement of intangible assets may arise in connection with revaluation or impairment. It should not be forgotten that the revaluation of intangible assets is a right, not an obligation. But if you decide to revalue, then you need to do it regularly in the future so that the value of intangible assets in accounting does not differ significantly from their current market value.

To carry out a revaluation, you can contact an expert company that is engaged in the assessment of intangible assets. Revaluation of intangible assets will increase the company's capitalization. An independent appraisal report will not be superfluous when concluding an agreement on the alienation of exclusive rights in order to assess that the value of intangible assets corresponds to the market value. Or, if the company suffered material damage due to the illegal use of intangible assets, the expert will help determine the amount of such damage.

An assessment of the market value of intangible assets may also be required when transferring intangible assets "on lease", when concluding a license agreement or when calculating the amount of royalties, when transferring intangible assets as collateral to a bank. Depreciation of intangible assets is applied in international standards accounting. For those who still apply Russian standards, it is not necessary to check intangible assets for depreciation.

Intangible asset accounts and transactions

Accounting for the receipt (acquisition, acceptance) of intangible assets

V balance sheet Intangible assets are reflected in the Non-current assets section in line 1110 "Intangible assets" at their residual value, which is calculated by subtracting the amount of amortization accrued as of the reporting date from the initial value. Intangible assets are accounted for on account 04. Intangible assets are depreciated on account 05.

For the advanced, consider the most popular postings for accounting intangible assets.

Accounting for amortization of intangible assets

To pay off the gradual loss of value of intangible assets, depreciation is charged. Depreciation groups of intangible assets are distributed similarly to fixed assets into 10 groups. The method of calculating depreciation must also be used as specified in the accounting policy.

The most difficult part, as a rule, in the issue of amortization is determining the useful life. The term can be set according to depreciation group, take from the contract or install it yourself. Accounting entries depreciation charges are as follows:

Accounting for disposal of intangible assets

Intangible assets after the expiration of their useful lives are no longer reflected as assets in the balance sheet, but at the same time they do not cease to be the property of the company. At the same time, after the expiration of the term, if intangible assets continue to bring profit to the company, the term and cost can be revised. Before the expiration of the useful life, intangible assets can be sold, donated or transferred to the authorized capital. In this case, the ownership of the intangible assets is terminated, the asset itself and its depreciation are written off the balance sheet.

If intangible assets were transferred for use under a license agreement, then intangible assets remain on the balance sheet and continue to be depreciated. The disposal of intangible assets is formalized by an act. A special form of such an act. The company has the right to use its developed form. The main thing is that it is clear from the document that which asset is leaving the balance sheet, and what is the basis for writing off, Also, the act should indicate the main characteristics of intangible assets, residual value and the amount of accrued depreciation.

An example of accounting for an intangible asset

04/01/2018 the head of the company set the task for his IT department to develop mobile app on IOS to improve customer service. The task was completed within 2 months. 2 specialists of the IT department worked on the task with wages 30,000 rubles. To create an account in App Store the company paid 6,500 rubles. The company had no other expenses when creating intangible assets. By order of the head, the useful life was set equal to 2 years. Let's consider how this project will look like in the account:

What is an intangible asset record card

To account for intangible assets, they usually use an intangible asset accounting card in the form of intangible assets-1. Moreover, this form is not obligatory at all. As with the disposal of intangible assets, you can use your own developed form. The main thing is that it reflected the main characteristics of the asset, such as:

• accounting account
• initial cost
• useful life
• amortization amount
• depreciation rate
• document on the basis of which intangible assets are accepted for accounting
• information about the disposal of the object
• other information.

To summarize all of the above, it will become obvious that IA is not a terrible beast at all, but rather a friendly and useful one. Accounting for intangible assets is very similar to accounting for fixed assets. By reflecting intangible assets in the balance sheet, you increase the company's capitalization and make reporting more attractive for investors and clients.

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