The act of transferring rights to software. Certificate of acceptance and transfer of a software product (appendix to the software purchase and sale agreement) 1c accounting act of transfer of rights

Formation of the acceptance certificate software necessary in cases where an enterprise purchases software for some of its needs.

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What applies to software

In general, in Russian legislation there is no such concept. In practice, it includes various kinds of computer programs and other information necessary for the normal functioning of electronic computing equipment.

Software refers to the category of intellectual property developed through the creative work of one person or group of people and, accordingly, belongs to that group.

In order for the software package to legally could be used by others, it is required to act within the established rules, namely to enter into an agreement and accept and transfer the object.

If an organization uses unlicensed or illegally purchased software in its work, it may well encounter problems such as refusal of the supplier/manufacturer to provide warranty service for office computer equipment, virus infection of computers, loss important information and most importantly, prosecution by law enforcement agencies for violating copyright laws.

Why buy software

In most cases, when purchasing a computer, the user automatically acquires a package of various programs.

However, if a computer is purchased for an enterprise, the base initially installed on it may not be enough to carry out its current activities. In this case, you have to purchase additional software and various applications. In addition, in some cases, software is purchased in order to modernize equipment and update the computer park.

What does drawing up an act give?

In addition to the completely obvious function of recording the fact of transfer of software from one person to another, this act also serves as confirmation of the execution of the contract. At its core, any agreement: purchase and sale, alienation, licensing, etc. is only evidence of intention, but the act, which becomes an integral part of it, certifies that it has been completed.

If any controversial situations and disagreements between the software developer and its acquirer, the same document will serve as proof that the acceptance and transfer process took place according to the law.

That is why the preparation of this form must be taken as seriously as possible, trying to avoid any errors, inaccuracies and corrections - you should remember that in the future this document may acquire the status of an important evidentiary argument in court.

It should be noted that the agreement, and therefore the act, can be drawn up either between an individual both the organization and between two enterprises. In this case, the software can be transferred in full or in part.

Features of the formation of the act, general information

Before describing this particular act in detail, let us give general information, which applies to all such forms.

Firstly, if an enterprise has a sample document established in its local regulatory policy, the act must be drawn up according to its type. But if such a sample is not available, no problem - the act can be formed in free form, from the point of view of the law, such an approach is not a violation.
Secondly, it is permissible to write the act manually or do it in in electronic format. Moreover, if the second option is used, the document must be printed after creation - this is necessary so that those responsible for the acceptance and transfer of the software can endorse the act with their signatures. If it is customary for an organization to use seals to certify papers, the act must also be stamped.
Thirdly, the document should be made as at least two identical copies(if the act is written by hand, then it is convenient to do it through carbon paper) - one for each of the parties whose representatives participate in the preparation of the form. If necessary, the act can be duplicated, also having all copies properly certified.
Information about the act should be registered in a special accounting journal, which, as a rule, is kept by the secretary of the enterprise or other responsible employee.

Sample act for transfer of rights to software

At the beginning of the document it is written:

name of the document and its number;
date of drawing up the act;
information about the organization transferring the software and the company receiving it (their names, positions and full names of managers are entered here);
agreement on the basis of which the this action(indicating the number and date of its conclusion).

The plate below provides identification information about the transferred software (name, type, quantity, cost, etc.). The more detailed the data is indicated here, the better; it is even permissible to duplicate in the act some aspects of the agreement to which it is an annex.

It should be noted that the software was transferred in proper quality and in full. If the object of reception and transfer does not have a material expression (which is quite acceptable under the current law), then the form records only the transfer of rights to use it.

NOTE! The act is signed by both parties.

Contrary to the usual expression “”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be attributed to (abbreviated name - RBP), then it is subject to gradual write-off as expenses throughout the term of the contract.

It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in accounting policy. It is recommended, according to the information letter from the 1C company, that the period of use of this company’s software products be set at 2 years.

Example. The organization acquired a license to use from a partner of the 1C company computer program“1C: Accounting 8.3 (rev. 3.0)”, PROF version, costing 13,000 rubles. It is necessary to reflect in the same program the purchase of a non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost over two years to the cost account 26 " General running costs» using monthly write-off transactions.

Purchasing software in 1C 8.3

We capitalize the software with the document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “”, the type of nomenclature should be “Service”.

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When filling out the details “Future expenses”, you need to create a new directory element - new article expenses of deferred periods, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of write-off, the end date of write-off RBP, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BRP. Let's post the document "", and it will generate a posting in Accounting Account 97.21 according to the entered item "1C Accounting". (IN in this example The purchasing organization is a VAT payer, therefore the posting was made for the amount of the cost of the program without VAT, and the VAT amount was included in Dt 19.04):

Write-off of deferred expenses

The operation is routine. It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing monthly processing "". The program itself will determine the need to write off the RBP and calculate the amount.

When performing the operation, a posting is generated as specified (in our example, account 26), the amount is calculated based on the selected start date of write-off and end date.

Appendix N ___
to the Software Purchase and Sale Agreement
from "___"________ ____ city N ___

Certificate of acceptance and transfer of software product

__________ "___"________ ____ city ___________________________________, hereinafter referred to as "Seller", (name or full name) represented by __________________________________________, acting on the basis of (position, full name) _______________________________________________________, with one parties, and (Charter, regulations, power of attorney) ______________________________, hereinafter referred to as "Buyer", represented by (name or full name) _______________________, acting on the basis of ________________________, (position, full name) (Charter , regulations, powers of attorney or passports) on the other hand, collectively referred to as the “Parties”, have drawn up this Act as follows: 1. In accordance with the terms of the Software Purchase and Sale Agreement dated "___"________ ____ N ___ The Seller transfers and the Buyer takes ownership of the following software product (hereinafter referred to as the “Software Product”): - _____________________________________________________________________; - _____________________________________________________________________.

2. The software product is transferred in the quantity and quality previously agreed upon by the Parties.

3. Along with the Software Product, the Seller also provides the following documentation (if necessary): _____________________________________.

4. The parties have no mutual claims against each other.

5. This Act is drawn up in 2 (two) copies, one each for the Seller and the Buyer.

SIGNATURES OF THE PARTIES:

Delivered by: Accepted by: from the Seller: from the Buyer: ___________________________________ _______________________________ M.P. M.P.