Today it is difficult to imagine a company operating without software. It is necessary for personnel or accounting, management and automation of production. All purchased 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.
Necessary
- - availability of a license agreement;
- - knowledge of the cost of software;
- - accounting software.
Instructions
Step 1
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 cost can be determined, register it as an intangible asset.
Step 2
Calculate the costs associated with the purchase of software: the cost of the license, the cost of maintaining and bringing the program to working order, VAT and transportation. Write them on account 08-5: debit 08-5 and credit 60.
Step 3
Fill out the form card No. IA-1 and make the entry according to the program. In this case, a computer program will be introduced into the composition of all intangible assets.
Step 4
Write off the cost of the program through depreciation, clause 23 of PBU 14/2007.
Step 5
Calculate taxes, remuneration payments and contributions that are associated with the purchase and further use of the program and record them in tax accounting.
