The Tax Code of the Russian Federation states that an organization has the right to account for the costs of purchasing software as costs of production (or sale). But depending on what rights you get for the program, the form of accounting will also differ.
Instructions
Step 1
In accordance with subparagraph. 26 p. 1 of Art. 264 NKRF, other costs associated with the sale and production include the cost of acquiring the right to use programs for databases and computers. You also need to pay attention to clause 5 of PBU 10/99 "Organization costs", which states that the costs of acquiring a non-exclusive right to software, which are associated with the sale and manufacture of products, the purchase and sale of goods, relate to the costs of ordinary activities …
Step 2
In accordance with the chart of accounts of accounting for the financial and economic activities of organizations, it is necessary to refer the costs of purchasing software to deferred expenses. That is, reflect them on the debit of account 97 and the credit of accounts that take into account settlements with suppliers or other counterparties, for example, accounts 60 or 76.
Step 3
Further regular write-offs of this item of expenses must be carried out from the credit of account number 97 to the debit of the accounts of production expenses, namely, sales expenses (account 44) or general business expenses (account 26).
Step 4
The cost of software is indirectly related to making a profit, so you can independently distribute the costs over the period of use of the resource. At the same time, it is necessary to observe the principle of uniformity of recognition of expenses.
Step 5
If you have a non-exclusive right to use the software for an indefinite period, then you determine the useful life during which expenses will be written off. Please note that if the purchase of the program is accompanied by the conclusion of a license agreement without an expiration date, it is recognized as concluded for five years.
Step 6
If you buy exclusive rights to software, this resource must be attributed to intangible assets. At the same time, a number of certain conditions must be observed, approved in PBU 14/2007 "Accounting for intangible assets". If the price of a computer program is below 20,000 rubles, then these costs can be included in other costs at a time. If the cost is more than 20,000 rubles, the program is recorded on account 04 "Intangible assets". These costs are then amortized in accordance with your organization's accounting policies.
