It is necessary to purchase software (software) in the 1C Accounting 8.3 program, how to do this?

Contrary to the usual expression “buy 1C Accounting 8.3”, the user acquires under a license not the software itself, but the right to use the results of intellectual activity. This right is usually non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized as an intangible asset.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be charged to deferred expenses (abbreviated name - RBP), then it is subject to gradual write-off to expenses over 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 establish the life of the software itself, this should be indicated in accounting policy. Recommended according to information letter firm "1C", the period of use of software products of this company is set at 2 years.

Example. The organization acquired from a partner of the company "1C" a license to use the computer program "1C: Accounting 8.3 (rev.3.0)", PROF version, worth 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 to expense account 26 "General expenses" using monthly write-offs for two years.

Buying software in 1C 8.3

We will register this operation with a standard document "Receipt of goods and services", indicating the type of document - "Services (act)". When specifying the nomenclature, we will enter a new position in the directory, let's call it “Purchase of the program 1C Accounting 8 PROF”, the type of nomenclature should be “Service”.

When filling in the “Deferred expenses” variable, it is necessary to create a new element of the directory - a new item of deferred expenses, indicating in it the cost of the program and the write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the RBP write-off, the account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BPR. We will conduct the document “Receipt of goods and services”, while it will generate a posting in Dt of accounting account 97.21 under the introduced article “1C Accounting”. (AT this example the purchasing organization is a VAT payer, therefore, the posting was made for the value of the program cost without VAT, and the VAT amount was assigned to Dt 19.04):

Write-off of deferred expenses

The operation is scheduled. It will be made according to the specified parameters (order of recognition of expenses, period, write-off account) automatically when performing the monthly processing "Closing the month". The program itself will determine the need to write off RBP and calculate the amount.

When performing the operation, a transaction was generated according to the specified cost account (in our example, account 26), the amount was calculated based on the selected debit start date and end date.

In the form of document movements on the "Calculation of write-off of deferred expenses" tab, the user can see the calculation of write-off of RBP, write-off parameters, the amount of written-off RBP and the balance.

Automatic write-off of deferred expenses will be performed by processing the closing of the month until the end of the specified write-off period.

The RBP write-off operation created at the end of the month is saved along with other period closing operations in the journal of scheduled operations (section "Operations" - Closing the period - Scheduled operations). The program allows you to create this operation manually, without using the "Closing of the month" processing.

Source: programmer1s.ru

Expenses for the purchase of 1C programs are considered expenses for ordinary activities and cannot be classified as intangible assets.

Accounting

Since 1C software products are often used by organizations for more than one month, and their payment is made in the form of a one-time fixed payment, it is reflected in accounting as deferred expenses with subsequent write-off to expenses during the period of using the program. If the period of use of the program is not specified in the contract, it should be set independently, based on the useful life of the program on the 1C:Enterprise platform or based on a letter from 1C, where the recommended service life of the program is 24 months. At the same time, the maximum period during which the company writes off expenses is 5 years.

During this period, the amount of the lump-sum payment is evenly included in the expenses of the current period on the 26th account “General business expenses”, because Software "1C: Enterprise 8" was purchased for the needs of the accounting department (clause 18, paragraph 3, clause 19 PBU 10/99, Instructions for using the Chart of Accounts).

In accounting, the following entries should be formed:

• Debit account 60.01 - Credit account 51
• Debit account 97.21 - Credit account 60.01
• Debit account 26 - Credit account 97.21

In the program "1C: Accounting" (rev. 3.0), the operation of acquiring a non-exclusive right to use the software is reflected in the document "Receipt (act, invoice)", as a service, because the software product cannot be entered into the warehouse as a product or material.

To view the postings, you must click the button "Show postings and other movements of the document" (Dt / Kt)

To perform the operation of including a part of expenses in the current month, it is necessary to create a document "Regular operation" with the type of operation "Write-off of deferred expenses". As a result of posting the document, the corresponding postings will be generated.

Amount of expenses written off:

• 10800/2/12 = 450 rubles per month
• 450 rubles / 31 \u003d 14.52 rubles. in a day
• 14.52 * (31-5) \u003d 377.42 rubles. for December

Expenses associated with the acquisition of the right to use computer programs under licensing and sublicensing agreements are included in other expenses associated with production and sale (clause 26, clause 1, article 264 of the Tax Code of the Russian Federation).

If the terms of the license agreement establish a period for the use of computer programs, expenses are accounted for evenly over this period. If the license period is not set, then the organization can independently set the period for writing off the costs of the program (paragraph 2, clause 1, article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of the Russian Federation dated 31.08.2012 No. 03-03-06 / 2/95, dated 18.03. 2014 No. 03-03-06/1/11743) or take it equal to 5 years (letter of the Ministry of Finance of the Russian Federation dated April 23, 2013 No. 03-03-06/1/14039).

As a rule, the useful life of the RBP for software in the BU and NU is set the same so that the cost is repaid in equal shares:

VAT deductions for deferred expenses (for the purchase of 1C programs) are carried out in accordance with the generally established procedure, provided that the following conditions are met:

• Goods are accepted for accounting;
• VAT amounts paid to the supplier;
• The purchased goods are intended for use in activities subject to VAT;
• Availability of a supplier invoice with a dedicated VAT amount.

If the program of the 1C:Enterprise family is received by the taxpayer, then he has the right to claim for deduction the entire amount of the “input” VAT related to them, regardless of when their cost will be charged to expenses. Those. the VAT amount can be accepted for deduction in full in the period when the program was purchased and accepted for accounting on account 97.21.

Application of PBU 18/02

In accounting, expenses for the purchase of 1C:Enterprise programs will be written off as expenses during the specified period of using the program, and in tax accounting - at a time during the acquisition period. The reflection of such a difference occurs according to the rules regulated by the norms of PBU 18/02.

In accounting (for the period in which the programs were acquired), it is necessary to reflect the taxable temporary difference in an amount equal to the difference between the total amount of expenses for the acquisition of programs and the amount that participates in the formation accounting profit reporting period. The identified taxable temporary difference will be repaid gradually, as the expenses for the acquisition of programs are written off from account 97.21 (during the established period of use of the program).

It is necessary to purchase software (software) in the 1C Accounting 8.3 program, how to do this?

Contrary to the usual expression “buy 1C Accounting 8.3”, the user acquires under a license not the software itself, but the right to use the results of intellectual activity. This right is usually non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized as an intangible asset.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be charged to deferred expenses (abbreviated name - RBP), then it is subject to gradual write-off to expenses over 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 establish the life of the software itself, this should be indicated in the accounting policy. It is recommended, according to the information letter of the 1C company, to set the period of use of the software products of this company at 2 years.

Example. The organization acquired from a partner of the company "1C" a license to use the computer program "1C: Accounting 8.3 (rev.3.0)", PROF version, worth 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 to expense account 26 "General expenses" using monthly write-offs for two years.

We will register this operation with a standard document "Receipt of goods and services", indicating the type of document - "Services (act)". When specifying the nomenclature, we will enter a new position in the directory, let's call it “Purchase of the program 1C Accounting 8 PROF”, the type of nomenclature should be “Service”.

When filling in the “Deferred expenses” variable, it is necessary to create a new element of the directory - a new item of deferred expenses, indicating in it the cost of the program and the write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the RBP write-off, the account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BPR. We will conduct the document “Receipt of goods and services”, while it will generate a posting in Dt of accounting account 97.21 under the introduced article “1C Accounting”.

(In this example, the purchasing organization is a VAT payer, so the posting was made for the value of the program cost without VAT, and the VAT amount was charged on Dt 19.04):

Write-off of deferred expenses

The operation is scheduled. It will be made according to the specified parameters (order of recognition of expenses, period, write-off account) automatically when performing the monthly processing "Closing the month". The program itself will determine the need to write off RBP and calculate the amount.

When performing the operation, a transaction was generated according to the specified cost account (in our example, account 26), the amount was calculated based on the selected debit start date and end date.

In the form of document movements on the "Calculation of write-off of deferred expenses" tab, the user can see the calculation of write-off of RBP, write-off parameters, the amount of written-off RBP and the balance.

Automatic write-off of deferred expenses will be performed by processing the closing of the month until the end of the specified write-off period.

The RBP write-off operation created at the end of the month is saved along with other period closing operations in the journal of scheduled operations (section "Operations" - Closing the period - Scheduled operations). The program allows you to create this operation manually, without using the "Closing of the month" processing.

Source: programmer1s.ru

2017-07-3131.07.2017 14:20

Oksana, look at the situation. Under the license, you do not acquire the 1C software itself, but the right to use the results of intellectual activity. It is usually non-exclusive.

Accordingly, if you refer to PBU 14/2007, you will see that this right is not an intangible asset.

If the payment for the software was a one-time payment, then you will have to charge the cost of this non-exclusive right to deferred expenses. Further, this amount will be subject to a gradual write-off to expenses (account 26 “General expenses”) throughout the entire term of the contract.

I don’t know about your case, but in my practice there was such a situation that the license agreement did not contain information about the validity period. In this case, your company has every right to independently determine the life of the software. This will need to be specified in the accounting policy of your company. According to the information letter from 1C, the recommended period for using the program is 2 years.

First of all, you will need to capitalize the software. To do this, create a document "Receipt of goods and services". Select the type of document "Services (act)". In the list you will need to indicate your purchased 1C program. To do this, you will need to create a new position in the "Nomenclature" directory. You can name it as you like, for example, "Purchase of the program 1C: Accounting 8.3 (rev. 3.0) PROF". Note that the item type must be "Service", not "Goods". In the column "Account account" indicate account 97.21 "Other expenses of future periods". When filling in the requisite "Expenses of future periods", you need to create a new item of expenses of future periods. In it, you will have to specify the cost of the program and the procedure for writing off expenses. That is, the date when the write-off begins and when it ends, invoices, cost analytics).

You can now post the Goods and Services Receipt document. At the same time, 1C will generate the postings: Dt 97.21 Kt 60.01 and if the organization is a VAT payer, the posting will be made for the value of the program cost without VAT, and the posting Dt 19.04 Kt 60.01 will be generated for VAT.

With regard to writing off deferred expenses, this operation will be carried out in accordance with the parameters set automatically by the program when you perform the "Closing of the month" processing. 1C itself will determine whether it is necessary to write off the expenses of future periods and calculate the required amount.

When performing a write-off operation, a transaction will be generated according to the specified cost account (account 26). The amount is determined in accordance with the selected debit start and end dates.

If you open the tab “Calculation of write-off of deferred expenses” in the document, you will see the calculation of write-off of deferred expenses, write-off parameters. Withdrawal and balance amounts.

Deferred expenses will be written off automatically until the specified write-off period expires. The write-off of deferred expenses is reflected at the end of the month in the list of operations for closing the period. Operations can be viewed in the log of routine operations. To do this, you need to go to "Operations" - "Closing the period" - "Regular operations". Can create this operation and manually, without applying the "Closing of the month" processing

Natalie, accountant

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Accounting program 1C Accounting 8

Accounting and tax accounting program 1C Accounting 8

in the program 1C Accounting 8 edition 3.0.

The materials of the article are relevant as of September 29, 2015.

Reprinting of the article is allowed with the indication of the author and a link to the source.

The first question to which we must get an answer is: “What asset is the 1C Accounting 8 program?”.

Program 1C Accounting 8 is certainly an intangible asset in accordance with PBU 14/2007 “Accounting for intangible assets”.

But it is an intangible asset only for the copyright holder, i.e. directly for the 1C company.

When purchasing the 1C Accounting 8 program, you need to understand that no matter what contract (license or supply contract) we buy the program, or the form primary document(invoice TORG-12 or Act of transfer of rights), we acquire non-exclusive rights to use this software product.

How to take into account non-exclusive rights and in particular the right to use the 1C Accounting 8 program in accounting is established in paragraph 39 of PBU 14/2007 “Accounting for intangible assets”:

Intangible assets received for use are accounted for by the user (licensee) on an off-balance account in an assessment determined based on the amount of remuneration established in the agreement.

... Payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment, are reflected in the accounting records of the user (licensee) as deferred expenses and are subject to write-off during the term of the contract.

In tax accounting, the expenses for the acquisition of the 1C Accounting 8 program are classified as Other expenses associated with production and (or) sales on the basis of subparagraph 26, paragraph 1 of Article 264:

expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license and sublicense agreements).

On the question of how long to take into account the costs of acquiring non-exclusive rights in tax accounting, there are 3 points of view (all 3 are confirmed by Letters from the Ministry of Finance):

Option 1.

Such expenses are recognized in the tax base at the time they are incurred.(Letters of the Ministry of Finance: dated 29.08.2003

N 04-02-05/5/13, dated 06.02.2006 N 03-03-04/1/92, dated 09.08.2005 N 03-03-04/1/156).

The same point of view is supported by the majority of arbitration judges (Determination of the Supreme Arbitration Court of the Russian Federation of December 27, 2011 N VAS-16684/11, Resolution of the FAS of the North-Western District of October 15, 2007 in case N A05-810 / 2007, Resolution of the FAS of the North-Western District of 08/09/2011 in case N A56-52065 / 2010, Resolution of the FAS of the Moscow District of 07.09.2009 N KA-A40 / 6263-09 in case N A40-92124 / 08-128-107, Resolution of the FAS of the Moscow District of 07.22.2010 N КА-А40/7322-10-2 in case N А40-40615/09-14-174, Decree of the Federal Antimonopoly Service of the Moscow District dated September 1, 2011 N КА-А40/9214-11 in case N А40-5385/11-20-22 , Decree of the FAS of the Volga-Vyatka District of 17.08.2007 in case N A43-33315 / 2006-37-925, Resolution of the FAS of the Volga District of 18.01.2008 in case N A55-5316 / 07, Resolution of the FAS of the Volga District of 16.02.2009 on case N A55-9496 / 2008, Resolution of the Federal Antimonopoly Service of the Volga District of January 26, 2010 in case N A57-4800 / 2009).

Judging by the presence of extensive arbitration practice, we can conclude that this option does not suit tax inspectors.

Option 2.

A taxpayer applying the accrual method shall allocate the incurred expenses taking into account the principle of uniform recognition of income and expenses. In this case, the taxpayer has the right to independently determine the period during which the specified expenses are subject to accounting for income tax purposes.(Letters of the Ministry of Finance: dated 06/23/2006 N 03-03-04/1/542, dated 04/18/2007 N 03-03-06/2/75, dated 06/07/2007 N 03-03-06/1/366, dated 11/27/2007 N 03-03-06/1/826, 03/17/2008 N 03-03-06/1/185, 07/16/2008 N 03-03-06/1/406, 01/29/2010 N 03 -03-06/2/13, dated 12/30/2010 N 03-03-06/2/225, dated 01/16/2012 N 03-03-06/1/15, dated 02/13/2012 N 03-03-06/ of 03/18/2013 N 03-03-06/1/8161, dated 03/18/2014 N 03-03-06/1/11743).

Option 3.

Clause 4 of Satya 1235 Civil Code Russian Federation it is provided that in the case when the term of its validity is not defined in the license agreement, the agreement is considered concluded for five years.

In view of the foregoing, if the terms of the license agreement do not specify the period of use of the computer program, the costs of acquiring non-exclusive rights to this software are accepted when determining tax base for corporate income tax evenly, taking into account the period established by the Civil Code of the Russian Federation.(Letters of the Ministry of Finance: dated March 17, 2009 N 03-03-06 / 2/48, dated April 20, 2009 N 03-03-06 / 2/88, dated February 2, 2011 N 03-03-06 / 1 /52, dated December 16, 2011 N 03-03-06/1/829, dated April 23, 2013 N 03-03-06/1/14039)

Obviously, option 3 is the safest in terms of claims from tax inspectors.

Now let's see how to reflect the purchase of the 1C Accounting 8 program directly in the 1C Accounting 8 program, edition 3.0?

If you use option 1 described above (recognition of expenses at the time of occurrence), then basically there are no questions here. This operation is reflected in the documents Receipt of services: Act, in which the tabular part indicates the cost account to which the costs for the acquisition of the 1C Accounting 8 program are written off (these can be accounts 20, 25, 26, 44).

In this example, we will consider the option of reflecting the acquisition of the 1C Accounting 8 program in accounting for options 2 and 3.

According to the conditions of the example, on February 2, 2015, we bought the 1C Accounting 8 version of the PROF program for 13,000 rubles (VAT is not subject to). In accordance with paragraph 26 of paragraph

2 Article 149 of the RF Tax Code … is not subject to taxation (is exempt from taxation) the realization of … rights to use a program for electronic computers, on the basis of a license agreement.

Let's first create the corresponding expense element in the directory Expenses of future periods ( Menu Directories - Prepaid Expenses).

Specify the Name: Program 1C: Accounting 8.

Choose the type of expense Other

Type of asset in the balance sheet: Other current assets (it depends on the filling of this attribute in which line balance sheet this asset will be shown. I believe that this asset should be reflected in line 1260 “Financial and other current assets”, since we can sell the 1C Accounting 8 program (the rights to use the Accounting 8 program) to another legal entity or individual at any time).

Let's choose expense recognition By month

Start of write-off: choose the date of purchase of the program 02.02.2015

The ending: 01.02.2015 (we will write off the cost of option 3 for 5 years).

Cost account: choose cost account from the chart of accounts. In this example, our organization is engaged in the provision of services and considers general business expenses on account 26.

Cost item: choose Other costs.

To reflect the business transaction for the acquisition of the 1C Accounting 8 program, we will use the document Receipt of services: Act ( Purchase menu - Receipt (acts, invoices)).

When filling out the tabular part, the Nomenclature field can not be filled in (so as not to create an extra element of the Nomenclature directory), but immediately go to the Service Content field and write "Program 1C Accounting 8 PROF".

In the Accounting field, select account 97.21 “Other deferred expenses” from the chart of accounts, in the Deferred expenses field, select the element of the directory deferred expenses “Program 1C: Accounting 8” that we created earlier and, if necessary, specify the Cost Division.

Account and analytics for tax accounting will fill in automatically.

After posting the document, posting D97.21 K60.01 will be created. (if an advance payment was made, then there will still be a posting for offsetting the advance D60.01 K60.02). If you want to conduct mutual settlements with the seller not on account 60, but, for example, on account 76.05 “Settlements with other suppliers and contractors” or 76.09 “Other settlements with various debtors and creditors”, then you can select the appropriate accounts using the hyperlink of the “Settlements:” variable .

Configuration: 1c accounting

Configuration version: 3.0.44.177

Publication date: 24.01.2017

1C company software products are intangible assets (Intangible assets), but when you buy software, you are not given a specific intangible asset, but non-exclusive rights to use intangible assets. The purchase of such software enters the balance of the enterprise, and its cost is written off in equal shares within the period established by the Buyer's organization!

Receipt of the 1C program (receipt of deferred expenses)

The receipt of the 1C program is formed by a document Receipt (acts, invoices) - Services (Act).

We form the document Admission - Services (Act)

We fill in the header of the document, in the tabular part of the document we add the software product that was purchased. I draw your attention to the fact that The transfer of non-exclusive rights to use the product is not subject to VAT. The supplier sends you the document Transfer of Rights!

Enter account 97.21. In the field Expenses for future periods, enter a new element.

We fill in the data.

Name - the name that will be displayed in the list.

View for NU - Other.

Type of asset in the balance sheet - Other non-current assets.

Sum - total cost product.

Recognition of expenses - by months

Write-off period - enter the date range in which the write-off will be carried out.

Cost Items - Other Costs

Document Receipt (act, invoice) generates postings on accounts D 97.21 K 60.01.

Write-off of the 1C program (write-off of RBP)

Our software product was purchased on 01/05/2017, so for the period from 01/05/2017 to 01/31/2017 it is necessary to charge a write-off for an incomplete month!

Go to Operations - Scheduled Operations.

We create a scheduled operation for the 1C program.

Select date ranges. In our case, the beginning of the write-off of the 1C program falls on January 2017.

The document generates the calculation and postings for writing off the 1C program.

This operation can be performed via Closing the month. Now you can see the calculation card. Let's look from closing processing. We go Operations - Closing the month. Click on Write-off of deferred expenses and choose Write-off of deferred expenses.

As can be seen from the Help-calculation, the write-off of the 1C program was calculated from January 05 to January 31, in column No. 8 (Number of months / days in the current period) this is the coefficient that affects the amount of calculation of the write-off of the 1C program.

At subsequent routine operations at the end of the month, the write-off of the 1C program will be calculated.

Instruction

When purchasing software, for example, Windows OS, Microsoft Office suite, accounting programs(such as "1C: Accounting", "Galaktika", "Sail", etc.), the organization acquires non-exclusive rights to them, thus becoming one of the users of such software product, but has no right to reproduce, resell or otherwise derive income from the possession of this product. In addition, by purchasing a single-user version, the organization's management does not have the right to install one program simultaneously on several PCs - for this you should purchase a network version or several regular ones.

The acquisition of non-exclusive rights is not subject to the requirements of subparagraph "b" of paragraph 3 of PBU 14/2007 "Accounting for intangible assets", according to which intangible assets should not be formed and not accounted for such a program on the account. 04 "Intangible Assets".

But include the cost of purchasing software at a time in the composition running costs also impossible, since the program will be used for a long period of time, and the costs incurred must be distributed evenly over the number of months of using the software.

Therefore, the costs of acquiring non-exclusive rights are debited to the account. 97 “Future expenses”, and then write them off evenly from the credit of this account to the debit of the account. 26 “General expenses”, 44 “Sales expenses” during the entire period of using the program. Upon receipt of the software, draw up an act, which should indicate the period of expenses for its purchase.

It should also be noted that disks, floppy disks on which the software is recorded, as well as user manuals, etc., are an integral part of this software, therefore, it must be received separately - for example, as part of inventories, no need.

Related videos

note

Software maintenance costs should be included in the current expenses of the organization.

Tip 2: How to reflect software in accounting

The organization has the right, as follows from the Tax Code, to take into account the costs of acquiring software as production (implementation) costs. However, depending on what rights to the program you receive, the form of accounting will also differ.

You will need

• Documents for purchased software equipment, chart of accounts accounting, information about the accounting policy of your company

Instruction

In accordance with paragraphs. 26 p. 1 art. 264 of the Tax Code of the Russian Federation "to other costs associated with production and sales, costs associated with the acquisition of the right to use computer programs and databases." Also pay attention to clause 5 of PBU 10/99 “Costs”, Which says: “ The costs of acquiring a non-exclusive right to software related to the manufacture and sale of products, the purchase and sale of goods, are ordinary expenses».

In accordance with the "Instructions for the application of the Chart of Accounts for financial and economic activity organizations” you should attribute the costs of software to deferred expenses, that is, reflect them in the debit of account 97 “Deferred expenses” and the credit of accounts that take into account settlements with suppliers or other counterparties, for example, accounts 60 or 76.

Software costs are indirectly related to receipt, so you can allocate the costs over the time of the resource's life. At the same time, observe the principle of uniform recognition of expenses.

If you have acquired a non-exclusive right to use the software for an indefinite period, then you determine the useful life during which the costs will be written off. This is part of the company's accounting policy. Please note that if the acquisition of software is accompanied by the conclusion of a license agreement, then, if there is no expiration date in it, it is considered concluded for five years (clause 4 of article 1235 of the Civil Code of the Russian Federation).

If you acquire exclusive rights to software (for example, order the development of a database specifically for your organization), then this resource will be classified as intangible assets (IA). In this case, a number of conditions must be observed, approved by the Accounting Regulation “Accounting for Intangible Assets” (PBU 14/2007). If the cost of a computer program is less than 20,000 rubles, then you can include these costs as a lump sum in other expenses. If the cost of a software product is more than 20,000 rubles, then it is accounted for as intangible assets on account 04 "Intangible assets". In the future, these costs are amortized in accordance with the accounting policy adopted by your organization. This is usually a monthly transfer of part of the cost of the resource to production costs. Amortization of intangible assets is reflected in account 05.

Sources:

• Official site "ConsultantPlus"

In connection with the development of a large number of software, questions arise with the use of a particular program. How to use the program for its intended purpose?

You will need

• - Programming skills.

Instruction

First, decide what the software is designed for. Take, for example, the Adobe Photoshop software package. This program is designed to work with graphics. This is a huge set of tools that allow you to process various images in real time, create your own masterpieces, apply effects to photos, and much more.

Do not forget also that one software complements another. For example, web designers use a whole range of programs to create complete projects. Some programs can be used to develop buttons on the site, others can be used to write the correct code. As a rule, each software was developed with a specific purpose in mind.

You can use these tools in a variety of ways. To fully work with graphic editors, handlers, programming packages and many others, you need to have skills. There are many different instructions on the Internet that tell in detail about the principles of working with this or that software. There are also special videos that show in detail the basic operations of working with programs.

However, remember that none of the programs can be used for insidious purposes or resold. This is owned by the developer. All funds that the author receives for the purchase of the program are used to develop new software and improve versions of the old one. If you want to create your own programs and make money on it, learn programming languages, analyze the software market and everything will work out.

Related videos

Currently, almost all organizations use personal computers and various specialized software. The most popular among them is the program "1C: Enterprise", which facilitates the process of bookkeeping. However, many face difficulties in reflecting the process of acquiring and maintaining computer programs in accounting and taxation.

Instruction

Recognize the costs of purchasing the 1C:Enterprise program as expenses for ordinary activities. In some cases, which are associated with the acquisition of a product under an author's agreement, according to which exclusive rights to the software are transferred, these costs are accounted for as intangible assets enterprises and are carried out in accordance with PBU 14/2000. However, this case cannot be attributed to the use of 1C, since it is purchased on the basis of a sale and purchase agreement or an agreement on the transfer of non-exclusive rights.

Determine the accounting procedure for the 1C program based on the terms of the payment agreement. If the purchase of the program is made by a one-time payment, then the costs are reflected in deferred expenses and are written off in installments during the entire period of using the application. To do this, a credit is formed on account 51 "Settlement accounts" and a debit on account 97 "Deferred expenses". Firm 1C indicates the service life of the program in the contract. It is necessary to divide the total cost of the application by the number of specified months. The resulting value is debited to the debit of account 26 “General business expenses” or 20 “Main production” in correspondence with account 97.

Reflect in accounting the costs of updating the 1C program. The cost of this transaction is recognized as reporting period when they were produced. For this, a credit is formed on account 60 “Settlements with contractors and suppliers” and a debit on account 26 or 20. If the software shell has been updated, for example, an additional network version of the 1C program has been purchased, then the costs of this operation are charged to account 97 and written off monthly on the account 26.

Deduct the amount of VAT paid by the enterprise after the acquisition of the 1C program for the reporting period when the purchase was recorded on account 97. In this case, you must submit an invoice with the amount of accrued VAT and the fact that the program was used to conduct operations that are subject to VAT .

Sources:

• how to reflect the purchase of 1s

The program "1C: Enterprise" is one of the most popular used for accounting in enterprises. Since the application is paid, its acquisition for the enterprise must be reflected in accounting.

You will need

• - accounting skills.

Instruction

Be guided by article 264 of the Tax Code of the Russian Federation to reflect "1C: Enterprise" in accounting, according to this article, the costs associated with acquiring the right to use applications and databases under an agreement with the copyright holder are classified as other costs. They also include the cost of acquiring rights to programs that cost less than 20 thousand rubles, and updates for programs. Thus, the cost of acquiring 1C is classified as other expenses. If the period for using the program is set, then distribute the costs of acquiring it evenly over this period.

Record the cost of the program for a one-time payment of the cost as a deferred expense to the debit of account 97. Acquired rights to the program are non-exclusive, so account for them as intangible. Write off "1C: Enterprise" using deferred expenses, which you will reflect as part of the current expenses of the enterprise evenly for the period of using the application.

Do not include the cost of acquiring the application as part of intangible assets in the event that the program is acquired on the basis of an author's agreement on the transfer of non-exclusive rights, or on a partial transfer of exclusive rights; or on the basis of a contract of sale. The purchased program is usually used in the enterprise for a period of time.

Therefore, determine the accounting procedure for the costs of purchasing the application under the terms of the payment agreement. If this is a one-time payment, then record it as a deferred expense. If you purchased the program under a copyright agreement, write off the cost of it during the term of its validity or the useful life of the application. If there are costs for program updates. take them into account in the current reporting period.

Sources:

• accounting of computers at the enterprise 1s

Today it is difficult to imagine a company operating without software. It is necessary for personnel or accounting, management and automation of production. All acquired programs, like any other assets, must be reflected in accounting and tax accounting. Therefore, it is very important to know how to reflect a computer program in accounting.

You will need

• - availability of a license agreement;
• - knowledge of the cost of software;
• - accounting software.

Instruction

If the company has a license confirming the right to use the program, it is used in the manufacture of products, the period of its use is more than 12 months and its exact value can be determined, register it as an intangible asset.

Calculate the costs associated with the purchase of software: the cost of a license, the cost of maintaining and bringing the program to working condition, VAT and transportation. Write them down in the account 08-5: debit 08-5 and credit 60.

Fill out the form card No. NMA-1 and make a posting according to the program. In this case, a computer program will be included in all intangible assets.

Write off the cost of the program through depreciation, clause 23 of PBU 14/2007.

Calculate the taxes, rewards and fees that are associated with the purchase and continued use of the program and post them in tax accounting.

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note

The procedure for writing off expenses that relate to several periods, the company has the right to establish independently, but it must be prescribed in the accounting policy of the enterprise. This is necessary so that in the future there are no disagreements in the time period. License costs may be written off in a lump sum only if this does not lead to a misstatement of the financial result. If you plan to write off the costs of acquiring a license over several reporting periods, reflect this on account 97 in accounting.

Useful advice

Depreciation of the cost of the program should begin at the beginning of the month and only after the software is reflected on account 04, clause 31 of PBU 14/2007. If the conditions for recognizing the program as an intangible asset are not met, the costs of its purchase must be reflected in current expenses and expenses for the next period.

Sources:

• Accounting for the purchase of software

Today it is difficult to imagine any firm that would not use software, whether for accounting purposes or personnel records or to automate trading, management or production activities. Despite the fact that the cost of using software arises in almost every organization, the accounting treatment of such costs raises many questions and disagreements.

Instruction

Account for the costs of purchasing the computer program "1C: Enterprise" as expenses for ordinary activities. An exception would be if you bought the program under an author's agreement, which provides for the complete transfer of the right to exclusive use of the application. Then consider the acquired rights as intangible assets of the enterprise, in accordance with the law.

Determine the period of use of the software product in the activities of the enterprise in order to establish the accounting procedure for the 1C: Enterprise program. The procedure for accounting for the costs of its acquisition can be determined from the terms of the payment agreement. If the payment was made one-time and this is a fixed amount, then reflect it in accounting as a deferred expense, according to debit account 97 “Deferred expenses”.

Subsequently, write it off as a cost, this must be done during the life of the program. This accounting procedure for 1C is established tax authorities, as well as the Ministry of Finance and is registered in the letter of the Ministry of Finance dated 08.29.2003 No. 04-02-05.

Register the program if you purchased it on the basis of an author's agreement. In such a situation, write off the cost of its purchase during the term of the contract. If the documents used to purchase the program do not specify the application's useful life, install it yourself, based on the estimated period of application use.

Determine the cost of purchasing "1C: Enterprise" in the case of using the simplified taxation system as the cost of acquiring exclusive rights or rights to use the software. In both cases, expenses can be written off at the same time after the fact of the provision of the service, as well as its payment, is confirmed. Distribution of acquisition costs over several periods by norms tax legislation not provided.

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In the process of economic activity of the company, managers use various materials. In an organization, such funds must certainly be taken into account when entering, moving and writing off. There are several ways to reflect the receipt of materials - at actual cost and at discount prices.

Instruction

Record the arrival of materials only on the basis of accompanying documents. If the inventories were received from the supplier, conclude a supply agreement before this.

Based on the consignment note (unified form No. TORG-12) and receipt order(form No. M-4) in accounting, do: D10 K60 - the receipt of materials from the supplier is reflected (cost without VAT).

Reflect the amount of incoming VAT on the basis of the delivery note and invoice, do this using the posting: D19 K60.

Refund the VAT amount from the budget, this is done only if you have an invoice with the tax allocated. Make an entry in accounting: D68 K19. Include the tax amount in the shopping book.

After you have paid the amount for the materials, make a posting: D60 K51. Reflect this operation on the basis of an extract from the current account and payment order.

If you made an advance payment to the supplier before the receipt of materials, reflect this as follows: D60 sub-account "Advances issued" K51.