Non-productive assets in budget accounting are...

What are intangible assets

Intangible assets (intangible assets) differ from others in that they do not have physical form. This category includes business reputation and various intellectual property items, for example:

• web services, computer programs, mobile applications, websites;
• books, paintings, films, music and other art objects;
• trademarks and service marks;
• secret recipes and production technologies, so-called know-how;
• inventions, industrial designs, utility models;
• new varieties of plants or breeds of animals that are bred independently.

Personnel are not an intangible asset. This is stated in paragraph 4 of PBU 14/2007. It is also noted that the costs of opening or reorganizing a company are also not intangible assets.

Conditions for accepting an asset for accounting as intangible

To accept an object for accounting as an intangible asset, you need to make sure that seven conditions are met in relation to it:

1. An asset has the potential to generate money in the future.
2. The organization has the right to receive income from this object, and other persons do not have access to the economic benefits from it. That is, the company must have patents, certificates, agreements on the alienation of exclusive rights or other documents.
3. An asset can be separated or separated from other assets.
4. The asset will be used for longer than 12 months or the operating cycle if it is longer than 12 months.
5. The entity does not intend to sell the asset within the next 12 months or operating cycle.
6. The original cost of an asset can be reliably determined.
7. The asset has no tangible form.

If any of the conditions are not met, it will not be possible to take the asset into account as an intangible asset. In such cases, its value can be included in R&D expenses, deferred expenses or current expenses.

Intangible assets in Russian and international practice

In this situation, enterprises are looking for ways to increase their competitiveness. To do this, they use different methods - reducing costs and prices by reducing production costs, developing new and more improved types of goods, active advertising, etc. One of these methods is the acquisition and creation of intangible assets, which provide protection for the production technologies used in the enterprise and allow reducing costs through innovation, existing knowledge, skills, rights, signs and technologies. These assets allow enterprises to consolidate their competitive advantages and thus protect them from unfair competition.

From a legislative point of view, intangible assets include intellectual property. This term forms the basis of part four of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), according to which intellectual property is the result of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises that are provided with legal protection. Article 1226 of the Civil Code of the Russian Federation also introduces the concept of “intellectual right”, which includes a set of rights to protected results of intellectual activity, including property rights, personal non-property rights (the right of authorship, the right to a name) and other rights (the right to create, the right of access, etc.) .d.). According to this interpretation, the owner of an intellectual right has the right to use and dispose of the result of intellectual activity, as well as prohibit other persons from using the results of his intellectual activity. This approach is based on the principle that the content of intellectual right includes two powers – use and disposal. However, the concept of “use of the result of intellectual activity” is not disclosed in the Civil Code of the Russian Federation.

The state provides legal protection of the exclusive right to certain objects of intellectual activity and means of individualization, but this requires their state registration. In this case, information about the copyright holder and the intellectual property object is entered into a special register. For example, information on trademarks is contained in the State Register of Service Trademarks, data on patents is contained in the State Register of Inventions.

However, there are intangible assets that do not require state registration. The main thing in relation to such objects is the existence of a formal right to receive income from them and to control the ability of others to derive similar benefits from them. Examples of such objects are objects of related rights, commercial designations and know-how. The last object - know-how - is of great interest, because the copyright holder must introduce a trade secret regime in relation to them. Otherwise, such assets are not considered intellectual property. A trade secret regime can be established if all the measures listed in Federal Law No. 98-FZ “On Trade Secrets” have been taken. Documents containing classified information are marked “Trade Secret” and the owner of the secret is indicated. This law also lists information that is not a trade secret - information about wages, environmental pollution, fire safety, sanitary-epidemiological and radiation conditions, food safety and other factors.

In relation to such an asset as “know-how”, legislative and regulatory acts do not contain a direct answer to the question of what documents can serve as the basis for recognizing know-how as an object of intellectual property. However, an analysis of Article 1465 of the Civil Code of the Russian Federation and established arbitration practice allows us to conclude that the existence of rights to know-how can be confirmed by a set of documents confirming the fact of its existence and compliance with the conditions of its legal protection. This kit may include:

• a) documents in which the corresponding result of intellectual activity is expressed - technological maps, drawings, descriptions of methods, recipes, instructions, etc.;
• b) documents confirming the commercial value and novelty of the production secret - the conclusion of the expert commission;
• c) documents confirming the fact of establishing a trade secret - a provision on a trade secret, an order from a manager establishing the regime of access to know-how, etc.

An analogue of an object of intellectual property in the accounting of organizations is the concept of “intangible asset”. The documents regulating the accounting procedure for intangible assets include PBU 14/2007 “Accounting for intangible assets”. This provision does not define the concept of an intangible asset, but there is a list of conditions under which an object can be accepted for accounting as such an asset:

• the object is capable of bringing economic benefits to the organization when performing work, providing services and for management needs;
• the organization has the right to receive economic benefits (properly executed documents confirming the existence of the asset itself and the rights to it) and control over the object;
• the ability to separate (identify) an object from other assets;
• a useful life exceeding 12 months or an operating cycle that exceeds 12 months;
• the organization does not intend to subsequently sell the property;
• the actual cost of the object can be determined;
• the absence of a material form in an object.

If an object does not satisfy at least one of the listed criteria, then it is not an intangible asset. Having analyzed these conditions, we can give the following “accounting” definition of intangible assets - these are objects created or acquired by an organization that are used in economic activities for a period exceeding 12 months, have a monetary value, have the ability to alienate and generate income, but are not materially material values. It should be noted that, in general, the concept of intellectual property is similar to the concept of intangible assets, however, you need to understand that the concept of “intellectual property” is a concept of civil law, which relates not only to the field of accounting. If an object of intellectual property is considered in the context of accounting, before recognizing this object as an intangible asset, it is necessary to make sure that it meets all the criteria listed above.

PBU 14/2007 provides examples of objects that, if the recognition conditions are met, are intangible assets:

• a) works of science, literature, art;
• b) computer programs;
• c) inventions and utility models;
• d) selection achievements;
• e) know-how;
• f) trademarks and service marks;
• g) business reputation.

However, this list contains intangible assets for which not all recognition conditions are met. Let's look at the example of know-how for which state legal protection is not provided. To recognize an object of know-how as an intangible asset, it is necessary that there be properly executed documents confirming the organization’s right to this object. At the regulatory level, such a document is not provided, i.e. A situation arises in which the organization will not be able to accept the object for accounting as intangible assets. One solution to this problem may be to collect a package of documents listed above, which confirm the existence of the object and its protection at the level of the organization itself.

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In connection with the entry into force of PBU 24/2011 “Accounting for the costs of developing natural resources”, intangible exploration assets for which there is confidence in obtaining commercial benefits in the future were added to the list of intangible assets. Such assets are the right to carry out work on the search, evaluation of mineral deposits and (or) exploration of mineral resources, confirmed by the presence of an appropriate license, acquired geological information, etc. In addition, PBU 24/2011 certifies the legality of reflecting licenses for the use of subsoil as part of intangible assets, although there is no such object in the list of intangible assets in PBU 14/2007; such an exception is provided only for subsoil user enterprises.

For accounting purposes, goodwill is determined by calculation as the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex, and the sum of all assets and liabilities on the balance sheet on the date of its purchase. In this regard, goodwill can be either positive (the excess of the purchase price over the value of assets on the balance sheet) - a premium to the price for expected future economic benefits, or negative (the excess of the book value of assets over the purchase price) - a discount on the price due to with the absence of factors of the presence of stable buyers, reputation for quality, marketing and sales skills, and business connections. At the same time, only positive business reputation is an object of intangible assets, since it meets the condition for obtaining future economic benefits.

In the list of examples of intangible assets in PBU 14/2007, in addition to know-how, there are objects that in practice do not always fully meet the conditions for recognition. For example, computer programs, databases, topologies of integrated circuits have a tangible form, which contradicts the conditions for recognizing an object as intangible. Also, the object of intangible art is works of science, literature and art, although these objects are protected not by patent, but by copyright. They are not subject to state registration, they are not issued with a certificate or patent with a certain period of use, and it is impossible to restrict access to them by third parties. In addition, they have an expressed material form in the form of a public work, performance or image, sound and video recording, etc., therefore, when accepting such objects for accounting, certain difficulties arise.

Such ambiguous concepts and unclear formulations lead to the fact that each accountant interprets this provision independently, so some authors propose not to apply the rule of simultaneous compliance with all seven conditions for recognizing an object as an intangible asset in accounting. To accept an asset as an intangible asset, you can use the asset recognition criteria in accordance with IFRS, according to which it is necessary that the object is identifiable, the organization controls the resource, its value is reliably determined and it brings economic benefits to the organization. Control in this case does not necessarily imply the presence of security documents, as required by PBU 14/2007.

Unlike Russian standards, IFRS defines the concept of an intangible asset. According to IAS 38 Intangible Assets, intangible assets are identifiable non-monetary assets that do not have physical form. To recognize an object as such, three conditions must be met:

• a) identifiability - the asset is separable, that is, it can be separated from the enterprise, sold, transferred, licensed, leased or exchanged, and the object is the result of contractual or other legal rights;
• b) presence of control - an enterprise controls an asset if it has the right to receive future economic benefits, and can also limit the access of others to these benefits;
• c) the likelihood of obtaining future economic benefits - receipt of revenue from the sale of products, works, services, as well as cost reduction or other benefits received from the use of an intangible asset by the enterprise.

Let's compare the conditions for recognizing an object as intangible assets according to Russian and international standards in Table 1.

Table 1. Comparative characteristics of the conditions for recognition of intangible assets in RAS and IFRS

Based on the presented comparison, we can conclude that part of the regulation of an object’s belonging to intangible assets in PBU 14/2007 is similar to IFRS. However, in accordance with PBU 14/2007, the presence of control over intangible assets must be accompanied by documentary registration of rights to the object, as discussed above, and IFRS does not provide for strict requirements for the registration of legal rights to intangible assets. However, IAS 38 implicitly states that for some assets - staff skills, market share and customer lists - it is desirable to have legally enforceable rights, and then these assets can be considered intangible. For example, with regard to the skills of personnel, IAS 38 states that an entity generally does not have sufficient control over the expected future economic benefits arising from the presence and training of skilled personnel to recognize them as an intangible asset. However, at the same time, it is noted that special managerial or technical talent can be recognized as an intangible asset in the case where the enterprise has legally enforceable rights to use and control it. The same conditions apply to relationships with clients - if an enterprise has a legally enforceable right to protect relationships with a client from third parties or other forms of control over these relationships, then this object can be recognized as an intangible asset.

IFRS 38 provides more clearly than PBU 14/2007 the criteria for identifying an intangible asset. In addition to those listed above, it can be noted that an object is identifiable if it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or other rights and obligations.

However, despite this, many experts argue that the moment an object is recognized as identifiable is controversial, and if an accountant doubts the criteria for classifying an object, then it must be recognized as an expense of the period in which it arises. Table 2 presents a list of objects related to intangible assets and expenses of the period according to the criteria of IFRS 38.

Table 2. List of objects related to intangible assets and expenses of the period

As can be seen from the table, the line separating intangible assets from period expenses is uncertain.

It should be noted that despite the recognition of IFRS in Russian accounting, at the moment there is no uniformity in the interpretation of intangible assets in IFRS and PBU 14/2007. This is due to the fact that the list of intangible assets in PBU 14/2007 is based on the provisions of part four of the Civil Code of the Russian Federation, and therefore, for example, only property rights to computer programs, but not rights of use, can be classified as intangible assets, but in IFRS Intangible assets include both property rights to software and rights to use them.

The same example can be given in relation to licenses, which, according to Russian legislation, are not recognized as intangible assets regardless of the period of their use, since licenses are not covered by property rights. The criterion of the existence of a property right is not included in the scope of regulation of complex intellectual property objects, which include several results of intellectual activity. According to the Civil Code of the Russian Federation, an organization for such objects can combine both property and non-property rights. For example, these could be custom-made websites or computer programs.

The condition of the absence of a material form is present in both positions. However, some intangible media are transmitted in tangible form - the program is stored and transmitted on disks. According to Russian accounting standards, the intangible asset itself must be accounted for separately from its tangible carrier, while in IFRS the organization itself determines, based on the professional judgment of the accountant, which element - content (intangible asset) or tangible form - is more significant. Depending on this, the object will be recognized as either a fixed asset or an intangible asset.

The difference in the approaches of Russian standards and IFRS is also observed regarding business reputation. In Russian accounting, goodwill, which can only be obtained through the acquisition of a business, is an intangible asset, while IFRS introduces an identifiability criterion for an intangible asset to separate it from goodwill. Under IFRS, goodwill arising in a business combination is a separate asset that will generate future economic benefits as a result of synergies between the acquired assets, which in themselves and individually cannot be recognized as intangible assets. Goodwill is a separate asset from an intangible asset and is governed by IFRS 3 Business Combinations. Goodwill created within the company should not be recognized as an intangible asset, because it is not identifiable and cannot exist separately from the enterprise.

Based on the considered types of intangible assets, we will classify them according to individual criteria in Table 3:

Table 3. Classification of intangible assets

There are also differences in the approach to defining an intangible asset in tax accounting. The Tax Code of the Russian Federation provides the following definition of intangible assets: – “results of intellectual property acquired or created by a taxpayer (exclusive rights to them), used in the production of products or for the management needs of an organization for a long time (over 12 months).” The conditions for recognizing intangible assets for accounting are practically the same as in PBU 14/2007, that is, in general, the interpretation of the essence of the conditions for recognizing intangible assets in accounting and tax accounting is the same, the only exception is that the rules of the Tax Code do not provide for control over the use of the asset. There is also a slight difference in the composition of intangible assets in tax accounting - in the list of intangible assets in the Tax Code of the Russian Federation there is no business reputation, but there is an additional object - the cost of a license agreement (license) for the right to use subsoil. However, since January 1, 2009, organizations have been given the right to write off the costs of concluding a license agreement evenly over 2 years for other costs associated with production and sales. The chosen method of accounting for such expenses of the organization must be fixed in the accounting policy for tax purposes.

Galiullina Alisa

Which accounts should I use to record intangible assets?

The main account for accounting for intangible assets is 04. It collects information about what intangible assets the organization has, their receipt and sale, as well as the company’s expenses on R&D. Account 04 is active, therefore the receipt of intangible assets is reflected as a debit, and the disposal as a credit.

The procedure for accounting for intangible assets is similar to that for fixed assets. Before entering the debit of account 04, the asset and all costs of obtaining it are taken into account in account 08 “Investments in non-current assets”.

To calculate depreciation on intangible assets, account 05 is used - depreciation is reflected on the loan. From January 1, 2008, it is no longer possible to charge depreciation on the credit of account 04, thereby reducing the initial cost of intangible assets.

Commissioning of intangible equipment

Intangible assets used in the organization are accounted for in the debit of account 04 “Intangible assets” (chart of accounts 1C) at their original cost. The initial cost of intangible assets is formed based on the actual costs of its acquisition and other expenses directly related to the acquisition and provision of conditions for using the asset for the intended purposes, with the exception of VAT and other refundable taxes (clauses 6-8 PBU 14/2007, clause 3 Article 257 of the Tax Code of the Russian Federation).

Learn about the formation of the initial cost in BU and NU

Acceptance for accounting of intangible assets is formalized by the document Acceptance for accounting of intangible assets in the section Fixed assets and intangible assets - Intangible assets - Acceptance for accounting of intangible assets.

Non-current asset tab

On the Non-current asset , the data of the acquired asset before commissioning is indicated:

• Type of accounting object - Intangible asset ;
• Method of receipt - the method of receipt of a non-current asset into the organization, in our example it is Purchase for a fee ;
• Intangible asset - a previously entered intangible asset in the Intangible Assets ;
• Account - 08.05 “Purchase of intangible assets”.

Click the Calculate amounts to fill in the following fields:

• Price;
• NU cost.

Accounting tab

The cost of intangible assets in accounting is repaid through depreciation. If the useful life of intangible assets is not determined, then depreciation is not accrued (clause 23 of PBU 14/2007).

On the Accounting it is indicated:

• Accounting account - 04.01 “Intangible assets of the organization”;
• Depreciation account - “Amortization of intangible assets”;
• Accrue depreciation checkbox must be checked: it is this that affects the automatic calculation of depreciation in accounting when closing the month;
• The method of calculating depreciation is the accrual method according to the accounting system established in the accounting policy of the organization;
• The method of reflecting depreciation expenses is the method of accounting for the costs of depreciation of intangible assets, selected from the directory Methods of reflecting expenses .

In our example, costs are taken into account according to Dt 44.01 “Costs of distribution in organizations engaged in trading activities” (chart of accounts 1C), since depreciation costs of trading organizations are included in business expenses in accounting (indirect expenses - in NU).

• Useful life (in months) —the estimated useful life.

Tax Accounting Tab

In NU, depreciable property is recognized as property that has (clause 1 of Article 256 of the Tax Code of the Russian Federation):

• useful life more than 12 months;
• initial cost more than 100,000 rubles.

On the Tax Accounting the following is indicated:

• The procedure for including cost in expenses is depreciation , because in tax accounting, the asset is recognized as depreciable property;
• Accrue depreciation checkbox must be checked: it is this that affects the automatic calculation of depreciation according to the tax base when closing the month ;
• Useful life (in months) - useful life, according to the established depreciation group of intangible assets;
• A special coefficient is a reduction coefficient if it is established by the accounting policy. In our example, it is not installed, so we do not fill out this field (clause 4 of Article 259.3 of the Tax Code of the Russian Federation).

Only reducing factors can be applied to the depreciation rate of intangible assets. Increasing coefficients (clauses 1-3 of Article 259.3 of the Tax Code of the Russian Federation) are provided exclusively for OS.

Postings according to the document

The document generates the posting:

• Dt 04.01 Kt 08.05 - commissioning of intangible equipment.

Accounting for the acquisition or creation of intangible assets

The treatment of an asset depends on how it was received. Intangible assets can be produced independently, purchased, or received free of charge. In any case, an asset must be taken into account at its original cost - the amount of actual costs for its purchase or creation.

Firms that have the right to simplified accounting may include the costs of purchasing or creating intangible assets as expenses as they are incurred and not be reflected as part of intangible assets.

Purchase of intangible assets. The initial cost may include payments under the contract, fees for specialist consultations on the purchase of the asset, registration fees, taxes that cannot be reimbursed, and other expenses directly related to the acquisition. The wiring is as follows:

• We take into account the costs of acquiring the asset (excluding VAT) - Dt 08 Kt 60, 76.
• We take into account VAT on the amount of costs - Dt 19 Kt 60, 76.
• We register the asset - Dt 04 Kt 08.
• We reflect the tax deduction for VAT - Dt 68-VAT Kt 19.

Purchasing the right to use. For intangible assets for which the organization purchased only the right to use, a slightly different procedure is provided. This also applies to various accounting programs or legal reference systems. Record such assets on an off-balance sheet account at the value specified in the agreement. Attribute regular payments for use to expenses of the reporting period, and if you make a one-time payment, consider it as an expense for future periods and write it off as expenses while the contract is valid. The wiring is as follows:

• We take into account the cost of the received asset - Dt 012.
• We reflect the payment for obtaining the right of use (excluding VAT) - Dt 97 Kt 60.
• We take into account VAT under the contract - Dt 19 Kt 60.
• We accept VAT for deduction - DT 68-VAT Kt 19.
• Each month we include in the expenses of the reporting period a part of the total payment taken into account in the expenses of the future period - Dt 20 Kt 97.
• When the term of the contract for use ends, we write off the cost of intangible assets - Kt 012.

Free receipt. If you are given an asset as a gift, it must be valued at market value. It is determined on the date of acceptance for accounting. The wiring is as follows:

• We reflect the market value of intangible assets - Dt 08 Kt 98.
• We accept the asset for accounting - Dt 04 Kt 08.

Creation of intangible assets. If you created an asset yourself, take it into account at its cost, which includes all the costs of its creation and registration. This will include expenses for employee salaries, insurance premiums, equipment rental, examinations, duties, registration, and assistance from third-party organizations in creating an asset. You can accept the asset for accounting after you receive a patent. The wiring is as follows:

• We collect all production costs on account 08 - Dt 08 Kt 70, 69, 76, 60.
• We accept the asset for accounting - Dt 04 Kt 08.

Examples of intangible assets: accounting at an enterprise

Example 1. Acquisition of intangible assets

Tsvety LLC acquired the right to use the brand for RUB 177,000. in view of VAT. Registration costs amounted to 2000 rubles.

In accounting, the initial cost of intangible assets is formed by all costs incurred (except for refundable taxes, for example, VAT), so the accountant makes the following entries:

Operation	Sum	D/t	K/t
The cost of the exclusive right	08	60	150 000
VAT	19	60	27 000
Paying for a purchase from a current account	60	51	177 000
Costs for registration of rights	08	76	2000
Intangible asset accepted for accounting	04	08	152 000
VAT credited	68	19	27 000

Thus, intangible assets increased by 152,000 rubles, i.e. intangible assets in line 1110 will increase by the same amount (at the time of acceptance for accounting).

Intangible assets objects are considered created if they are:

• the result of completing a specific task of the employer;
• the result of the work of third parties involved to create an object on a contractual basis.

The accounting entries for the capitalization of the created asset will be similar to those for the purchase, however, in this case it is necessary to take into account a number of costs that were incurred in the process of creating the intangible asset.

Example 2. Creation of intangible assets

Let’s say that a design institute has developed a method for attaching consoles to supports, tests have been carried out and shown good results, an application for a patent has been submitted, and it has been received.

The accountant collects all the expenses that were incurred in connection with the creation of the object and receives it:

— salary of project participants 42,000 rubles;

— contributions to funds 13,000 rubles;

— material costs 25,000 rubles;

— registration fees 5,000 rubles;

— expert consultation and examination RUB 10,000;

— state duty 2000 rubles.

Operation	Sum	D/t	K/t
Payroll taken into account	42 000	08	70
Insurance premiums	13 000	08	69
Inventory taken into account	25 000	08	10
Registration fees	5000	08	76
Expertise and consultation	10 000	08	76
Payment of state duty	2000	08	76
Intangible asset accepted for accounting	97 000	04	08

Accounting for the transfer of intangible assets

You will be able to sell your intangible asset to another organization, individual entrepreneur or individual. To do this, they transfer the exclusive right to the object by concluding an alienation agreement. Another option is to transfer only the right to use the asset.

Sale of intangible assets. To sell an object, enter into an agreement on the alienation of ownership, draw up an invoice and an acceptance certificate. Also, the transfer of rights sometimes needs to be registered.

Recognize income from the sale of intangible assets as other income and reflect it in accounting on the date of signing the agreement or registering the transfer of rights, if required.

Make the following entries:

• We reflect income from the transfer of exclusive rights - Dt 62 Kt 91-1;
• We charge VAT (if the transfer is taxed) - Dt 91-2 Kt 68-VAT;
• We write off depreciation on the transferred asset - Dt 05 Kt 04.
• We attribute the residual value of intangible assets to expenses - Dt 91-2 Kt 04.
• We take into account the duty and other sales costs - Dt 91-2 Kt 76.

Transfer of the right of use. In this case, the buyer of the right of use will regularly transfer royalties to you. Since the asset remains your property (you have the exclusive right), you cannot write it off the balance sheet and stop accruing depreciation. The wiring is as follows:

• We reflect the received license payments in other income or sales income - Dt 62 Kt 90-1 or 91-1.
• We continue to charge depreciation. If the transfer of use rights is your main activity, write off depreciation as expenses for ordinary activities Dt 20 (23, 25, 44) Kt 05, if not the main one, as other expenses - Dt 91-2 Kt 05.

Depreciation of intangible assets

If an intangible asset has a useful life (SPI), then it gradually transfers its value to costs in the form of depreciation. You must determine the deadline at the stage of accepting the asset for accounting. This could be the period during which you will have exclusive rights, the planned period of use, or the period during which you want to produce the volume of the goods for which you purchased the intangible assets.

The SPI must be reviewed annually. If it changes, then the depreciation calculation is adjusted. In accounting, adjustments are reflected as changes in estimated values ​​and are recognized in income and expenses prospectively.

If SPI cannot be determined, depreciation may not be charged. But in this case, all the factors that prevent you from knowing the deadline must be indicated in the explanations for the accounting reports

Depreciation is calculated starting from the month following the month in which the asset is taken into account. Accrual stops only from the month following the one in which the cost of the intangible asset was fully repaid or it was written off from the balance sheet.

The posting for depreciation depends on how the depreciable intangible asset is used:

• if we use it in our main activity - Dt 20 (23, 25, 44) Kt 05.
• if we use it for the production, reconstruction and modernization of other assets - Dt 08 Kt 05.
• if we use it in other types of activities - Dt 91-2 Kt 05.

Record the depreciation calculation in the depreciation sheet.

Accrue depreciation in accordance with the method chosen and approved in the accounting policy. There are three in total to choose from:

1. Linear is the simplest method with equal payments. It is chosen when it is difficult to estimate future income from intangible assets. Depreciation per month = Initial (current) cost / SPI (month)
2. Declining Balance - With this method, the annual depreciation will gradually decrease. It is chosen for those assets that generate the greatest income at the beginning of use. Depreciation per month = Residual value at the beginning of the month × Coefficient (you set it yourself, up to 3) × Remaining SPI (month)
3. Proportional to volume of production - depreciation depends on the degree of use of the asset, but the calculation is labor-intensive. This method is not suitable for calculating income tax. Depreciation per month = Actual volume of products produced per month using this intangible asset × Initial cost / Expected volume of production for the entire SPI.

Accounting entries for transactions with non-produced assets in budgetary organizations

Non-produced assets can be taken onto the balance sheet of a budget organization as a result of:

• acquisitions (purchases, transfers for use, donations);
• transfer to operational management;
• identifying unaccounted for items of non-produced assets during the inventory.

The receipt of non-produced assets in accounting is reflected in the following entries (clauses 20–21 of order No. 174n):

The write-off (disposal) of non-produced assets is reflected in accounting by the following entries (clauses 22, 23 of order No. 174n):

The forms of primary documents used to document operations on the movement of non-produced assets were approved by Order of the Ministry of Finance dated March 30, 1952 No. 52n.

How to reflect the accounting procedure for non-productive assets in the accounting policy of centralized accounting can be found in the sample prepared by ConsultantPlus experts. To do everything correctly, get trial access to the system and proceed to the document.

Balance sheet

In the balance sheet, intangible assets are reflected in line 1110 of the “Non-current assets” section. To calculate the correct figure for the line, you need to find out the residual value of assets - take the balance according to Dt 04 and subtract from it the balance according to Kt 05. This is due to the fact that the balance is compiled in a net valuation, that is, minus depreciation and other regulatory values.

Note! Line 1130 is not suitable for accounting for intangible assets. It is intended for intangible exploration assets, the accounting rules of which are regulated by PBU 24/2011. These include rights to exploration and evaluation of deposits, exploration results, etc.

Keep records of intangible assets using the Kontur.Accounting service. Draw up documents, calculate depreciation, accept assets for accounting and write them off the balance sheet. And in the accounting department you can prepare reports and submit them to regulatory authorities via the Internet. All new users receive 14 days of free use of the service.