The organization has the right, as follows from the Tax Code, to take into account the costs of purchasing software as costs of production (sale). However, depending on what rights you receive for the program, the form of accounting will also differ.
Necessary
Documents for the purchased software, chart of accounts, information on the accounting policy of your company
Instructions
Step 1
In accordance with paragraphs. 26 p. 1 of Art. 264 of the Tax Code of the Russian Federation “other expenses related to production and sale include expenses related to the acquisition of the right to use computer programs and databases”. Also pay attention to clause 5 of PBU 10/99 "Organization 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 expenses for ordinary activities."
Step 2
In accordance with the "Instructions for the Application of the Chart of Accounts for the Financial and Economic Activities of Organizations", you should attribute software costs to deferred expenses, that is, reflect them on the debit of account 97 "Deferred Expenses" and the credit of the accounts on which the calculations are taken into account with suppliers or other counterparties, for example, accounts 60 or 76.
Step 3
Further regular write-off of these expenses, enter from the credit of account 97 to the debit of the accounts of production costs, namely general business expenses (account 26) or sales costs (account 44).
Step 4
Software costs are indirectly related to making a profit, so you can independently allocate costs over the life of the resource. At the same time, observe the principle of uniformity of recognition of expenses.
Step 5
If you have acquired 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. This is part of the accounting policy of the enterprise. Please note that if the acquisition of software is accompanied by the conclusion of a license agreement, then, if there is no validity period in it, it is considered concluded for five years (clause 4 of article 1235 of the Civil Code of the Russian Federation).
Step 6
If you acquire exclusive rights to software (for example, order the development of a database specifically for your organization), then this resource will refer to intangible assets (intangible assets). At the same time, a number of conditions must be observed, approved by the Accounting Regulations "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 in other expenses at a time. If the cost of the software product is more than 20,000 rubles, then it is recorded as intangible assets on account 04 "Intangible assets". These costs are subsequently amortized in accordance with the accounting policies adopted by your organization. Typically, this is a monthly transfer of part of the cost of a resource to production costs. Depreciation of intangible assets is reflected in account 05.
