Enterprises in the course of their activities use various programs. In this regard, it becomes necessary to keep records of such expenses. At the same time, the procedure for writing off computer programs depends on which rights to them were obtained by the organization: exclusive or non-exclusive.
Reflect the software as part of the intangible objects of the enterprise if exclusive rights to use it arise in accordance with the requirements of PBU 14/2007. In this case, the order of reflection and write-off depends on the cost of the purchased program.
Write off the costs of purchasing a program worth up to 20 thousand rubles at a time by opening a debit on account 08 "Investments in non-current assets" and a credit on account 60 "Settlements with suppliers" for the corresponding amount. If several software is purchased with a cost of each up to 20 thousand rubles, then it is recommended that they be carried out in the accounting department separately in order to make a one-time write-off. Otherwise, it may be difficult to calculate depreciation charges.
Take into account the costs of purchasing software on the debit of account 08.5 "Acquisition of intangible assets" in correspondence with account 60. After that, enter the software into intangible assets, reflecting on the debit of account 04 "Intangible assets" and credit account 08.5. The expenses are written off by means of a monthly calculation of depreciation deductions, which are charged to account 05 "Depreciation of intangible assets".
Buy software with non-exclusive rights. Capitalize the program on the debit of account 97 "Deferred expenses" and the credit of account 60. The software is written off in equal shares from the credit of account 97 to the debit of account 44 "Sales expenses" or 26 "General business expenses", which reflect the purpose and nature of the computer program. The write-off amounts are calculated as the ratio of the total cost of the program to the number of months of its use.
Write off the cost of using a program that has fixed monthly payments each month as running sales or manufacturing costs.