Reflection in 1c acquisition of a license for the program. Accounting info

What is the procedure for recognizing expenses for the acquisition of the 1C "Salaries and Personnel" program and its installation in accounting and tax accounting (for profit tax purposes)? What is the procedure for determining the period of use of the program in the absence of it in the contract (in general and in relation to the case when the corresponding rules were not previously established in the accounting policy)?

Having considered the issue, we came to the following conclusion:

It is more expedient (including from the standpoint of avoiding the occurrence of temporary differences) to recognize the costs of the organization indicated in the question (together for the acquisition of the program under a license agreement and its installation on a computer under the same agreement) evenly as part of other expenses associated with production and sales of throughout the expected period of use of the computer program.

In accounting, these expenses are first reflected as deferred expenses, and then, within the period established by the organization, are taken into account as part of expenses for ordinary activities. The program itself is simultaneously taken into account on the balance sheet.

Rationale for the conclusion:

Accounting

Software for accounting purposes is recognized as an intangible asset (IMA) only if the company receives exclusive rights to it (clauses 3, 4 of PBU 14/2007 “Accounting for Intangible Assets”, hereinafter referred to as PBU 14/ 2007).

Non-exclusive rights to use the result of intellectual activity acquired under a license agreement are not recognized as intangible assets, that is, the costs of acquiring non-exclusive rights are subject to inclusion in expenses (see also paragraphs 7.2 and 8.6 of the Concept of Accounting in the Market Economy of Russia, approved by the Methodological Council for accounting under the Ministry of Finance of the Russian Federation, by the Presidential Council of the Institute of Professional Accountants 12/29/1997).

If the program will be used in the production or sale of products (goods), to provide services, perform work, or for the management needs of an enterprise, then the costs of its acquisition under a license agreement are recognized in accounting as expenses for ordinary activities (clauses 2, 4, 5, 7 PBU 10/99 “Expenses of the organization”, hereinafter referred to as PBU 10/99).

According to clause 18 of PBU 10/99, expenses must be recognized in the reporting period in which they occurred, regardless of the time of their actual payment.

Taking into account clause 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, and clause 39 of PBU 14/2007, intangible assets received for use (under a license agreement) are accounted for by the licensee on an off-balance sheet basis. account in the assessment determined based on the amount of remuneration established in the agreement (for example, by debiting off-balance sheet account 012 “Intangible assets received for use on the basis of a license agreement”).

Payments for the granted right to use intellectual property, made in the form of a fixed one-time payment (as in the situation under consideration), are reflected in the accounting records of the licensee as deferred expenses and are subject to write-off during the term of the contract.

In our opinion, when accounting for expenses under a license agreement, in accordance with the terms of which the software is installed, the cost of installation is not isolated, since without it the purchased program cannot be used.

Thus, if the acquired non-exclusive rights to the software are used for their intended purpose over several reporting periods (months), the total costs of acquiring such rights, paid in a one-time payment, are initially reflected in the accounting records as a debit to account 97 “Deferred expenses” with their subsequent write-off to the debit of the accounts of production costs (selling expenses, general business expenses) during the term of the contract.

The following entries are made in accounting:

Debit 012
- rights acquired under a license agreement are registered in an off-balance sheet account in an assessment determined based on the amount of remuneration established in the agreement;

Corporate income tax

Since in the case under consideration the organization does not receive exclusive rights to the software, the costs incurred cannot be attributed to the costs of acquiring intangible assets (clause 3 of Article 257 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 05.05.2012 N 07-02-06/128, dated 13.02. 2012 N 03-03-06/2/19, dated 24.11.2011 N 03-03-06/2/181). In this case, the costs of acquiring rights to use computer programs are taken into account in accordance with paragraphs. 26 clause 1 art. 264 of the Tax Code of the Russian Federation - as part of other expenses associated with production and sales (letters of the Ministry of Finance of Russia dated January 30, 2017 N 03-03-06/1/4386, dated February 12, 2016 N 07-01-09/7509). Also, as part of other expenses, the right to take into account the costs associated with preparing the software for use, including adapting the software, setting up the program, provided that these costs meet the criteria established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia for Moscow dated August 22, 2007 N 20-12/079908).

According to paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, when applying the accrual method, expenses are recognized in the reporting period in which they arise based on the terms of the contract, regardless of the time of actual payment of funds and (or) another form of payment and are determined taking into account the provisions of Art. 318-320 Tax Code of the Russian Federation.

Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain conditions regarding the period of occurrence of expenses and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently.

Thus, the organization independently establishes the period during which the costs of acquiring rights to use programs and databases (and the costs of installing the software directly associated with the acquisition) will be taken into account evenly for profit tax purposes, if the license agreement does not specify the period of use of the program (letters Ministry of Finance of Russia dated 03/18/2014 N 03-03-06/1/11743, dated 01/16/2012 N 03-03-06/1/15, dated 02/02/2011 N 03-03-06/1/52, dated 20.04. 2009 N 03-03-06/2/88, dated 02/19/2009 N 03-03-06/2/25, letter of the Federal Tax Service of Russia dated 01/19/2009 N 3-2-13/9, etc.). From the position of the Russian Ministry of Finance, when setting a deadline, it is necessary to take into account the provisions of the Civil Code of the Russian Federation (letter of the Russian Ministry of Finance dated April 23, 2013 N 03-03-06/1/14039).

We cannot help but note that there are also explanations from a different point of view (letters from the Ministry of Finance of Russia dated 04/23/2013 N 03-03-06/1/14039, dated 02/02/2011 N 03-03-06/1/52, dated 29.01. 2010 N 03-03-06/2/13, dated 08/16/2010 N 03-03-06/1/551, dated 10/23/2009 N 03-03-06/1/681, 04/20/2009 N 03-03- 06/2/88, dated 03/17/2009 N 03-03-06/2/48, dated 02/19/2009 N 03-03-06/2/25).

Arbitration practice shows that taxpayers successfully challenge tax authorities’ demands for equal recognition of expenses on computer programs (see, for example, decisions of the Fourth Arbitration Court of Appeal dated 04/03/2014 N 04AP-4378/13, FAS Moscow District dated 03/18/2014 N F05- 1208/14 in case N A40-14277/2012, Seventh Arbitration Court of Appeal dated November 28, 2012 N 07AP-9152/12, FAS Volga District dated July 12, 2012 N F06-5251/12 in case N A65-20465/2011, FAS Northwestern District dated 08/09/2011 N F07-7033/11 in case N A56-52065/2010 and dated 07/21/2011 N F07-12326/10 in case N A56-48512/2009).

At the same time, there are examples of cases with a different position, when the decision is made in favor of the tax authorities. Thus, the judges concluded that if the terms of the license agreement do not establish the period for using a computer program, then the costs of acquiring non-exclusive rights to this software are accepted when determining the tax base for corporate income tax evenly, taking into account the period established by the Civil Code of the Russian Federation (5 years ), and not at a time, as was done by the taxpayer (resolution of the Eleventh Arbitration Court of Appeal dated April 18, 2016 No. 11AP-2863/16).

Thus, the issue of accounting for profit tax purposes for the costs of purchasing a computer program is currently ambiguous, since the legislation does not contain rules for determining the period for writing off costs in the case where the license agreement does not indicate the period of use of the software.

In our opinion, for tax purposes, an organization has the right to recognize expenses under a license agreement evenly over a certain period of time, which will lead to convergence of tax and accounting accounting and will not lead to temporary differences (clauses 3, 8 of PBU 18/02 “Accounting for calculations” on corporate income tax").

Accounting policy

The chosen procedure for recognizing expenses in accounting and for tax purposes must be fixed in the relevant sections of the accounting policy (see also the resolution of the Federal Antimonopoly Service of the North-Western District dated 08/09/2011 N F07-7033/11).

When formulating the relevant elements of an accounting policy for the purposes of an organization’s accounting, it is permissible to choose one of the options (clause 7 of PBU 1/2008 “Accounting Policy of an Organization”, hereinafter referred to as PBU 1/2008):

1. Expenses for the acquisition of non-exclusive rights are recognized within the five-year period established by clause 4 of Art. 1235 of the Civil Code of the Russian Federation. This option is preferable from the point of view of minimizing tax risks;

2. Expenses for the acquisition of non-exclusive rights are recognized within a shorter period established by the organization independently.

In our opinion, when setting a deadline, the taxpayer should proceed from the actual planned period of use of the software in its activities, and not from the deadlines recommended by the manufacturer. In this case, the planned period may coincide with the period recommended by the software manufacturer or other authorized person.

Taking into account paragraphs 8 and 10 PBU 1/2008, if there is no specified procedure in the accounting policy (including in terms of determining the period of use of the software), the organization can supplement it with the relevant rules.

Encyclopedia of solutions. Accounting for costs associated with the acquisition of rights to use computer programs and databases under license agreements;

Encyclopedia of solutions. Tax related to the use of legal reference systems, accounting programs, etc.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Volkova Olga

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Helena

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Oksana, look at the situation. Under a license, you do not acquire the 1C software itself, but the right to use the results of intellectual activity. It is usually non-exclusive. Accordingly, if you refer to PBU 14/2007, you will see that this right is not an intangible asset.

If the payment for the software was a one-time payment, then you will have to charge the cost of this non-exclusive right to deferred expenses. Further, this amount will be subject to gradual write-off as expenses (account 26 “General business expenses”) throughout the entire term of the contract.

I don’t know about your case, but in my practice there was a situation where the license agreement did not contain information about the validity period. In this case, your company has every right to independently determine the service life of the software. This will need to be indicated in your company's accounting policies. According to the information letter from the 1C company, the recommended period of use of the program is 2 years.

First of all, you will need to capitalize the software. To do this, create a document “Receipt of goods and services”. Select the type of document “Services (act)”. In the list you will need to indicate your purchased 1C program. To do this, you will need to create a new position in the “Nomenclature” directory. You can name it as you like, for example, “Purchase of the 1C program: Accounting 8.3 (rev. 3.0) PROF.” Please note that the item type must be “Service” and not “Goods”. In the “Account Account” column, indicate account 97.21 “Other deferred expenses.” When filling out the “Deferred expenses” detail, you need to create a new deferred expense item. In it you will have to indicate the cost of the program and the procedure for writing off expenses.

How to reflect the purchase of 1C in accounting and tax accounting

That is, the date when the write-off begins and when it ends, invoices, cost analytics).

Now you can post the “Receipt of goods and services” document. In this case, 1C will generate the postings: Dt 97.21 Kt 60.01 and if the organization is a VAT payer, the posting will be made for the amount of the cost of the program without VAT, and the posting for VAT will be generated Dt 19.04 Kt 60.01.

As for writing off deferred expenses, this operation will be carried out in accordance with the parameters set automatically by the program when you perform the “Month Closing” processing. 1C itself will determine whether it is necessary to write off deferred expenses and calculate the required amount.

When performing a write-off operation, a posting will be generated according to the specified cost account (account 26). The amount is determined in accordance with the selected start and end dates of the write-off.

If you open the “Calculation of write-off of deferred expenses” tab in the document, you will see the calculation of write-off of deferred expenses, write-off parameters. Write-off and balance amounts.

Future expenses will be written off automatically until the specified write-off period expires. The write-off of deferred expenses is reflected at the end of the month in the list of period-closing transactions. Operations can be viewed in the log of routine operations. To do this, you need to go to “Operations” - “Closing the period” - “Routine operations”. You can create this operation manually, without using the “Month Closing” processing

Natalie, accountant

Answer

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You need to purchase software in the 1C Accounting 8.3 program, how to do this?

Contrary to the usual expression “buy 1C Accounting 8.3”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized as an intangible asset.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be charged to deferred expenses (abbreviated name - RBP), then it is subject to gradual write-off as expenses over the term of the contract.

It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in the accounting policy.

Example. The organization purchased from a partner of the 1C company a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of the non-exclusive right to use the software, attribute its cost to deferred expenses, and then write off the cost over two years to cost account 26 “General expenses” using monthly write-off transactions.

Purchasing software in 1C 8.3

We will register this operation with a standard document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “Purchase of the 1C Accounting 8 PROF program”, the type of nomenclature should be “Service”.

When filling out the details “Deferred expenses”, you need to create a new element of the directory - a new item of deferred expenses, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the write-off of the BPR, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BRP. We will post the document “Receipt of goods and services”, and it will generate a posting in Dt of accounting account 97.21 according to the entered item “1C Accounting”. (In this example, the purchasing organization is a VAT payer, so the posting was made for the amount of the program cost excluding VAT, and the VAT amount was included in Dt 19.04):

The operation is routine.

How to reflect the purchase of a 1C program or other software in 1C Accounting 8.3?

It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing the monthly “Closing the month” processing. The program itself will determine the need to write off the RBP and calculate the amount.

When performing the operation, a posting is generated according to the specified cost account (in our example, account 26), the amount is calculated based on the selected write-off start date and end date.

In the form of document movements on the “Calculation of write-off of deferred expenses” tab, the user can see the calculation of the write-off of BPR, write-off parameters, the amount of written off BPR and the balance.

Automatic write-off of future expenses will be performed by month-end closing processing until the end of the specified write-off period.

The transaction for writing off the RBP created at the end of the month is saved together with other period-closing transactions in the journal of routine operations (section “Operations” – Closing the period – Routine operations). The program allows you to create this operation manually, without using the “Month Closing” processing.

Based on materials from: programmist1s.ru

Write-off of the 1C program (Deferred expenses)

1C company software products are an intangible asset (an intangible asset), but when purchasing software you are given not a specific intangible asset, but non-exclusive rights to use intangible assets. The purchase of such software goes to the enterprise’s balance sheet, and its cost is written off in equal shares within the period established by the Buyer’s organization!

Receipt of the 1C program (receipt of deferred expenses)

The receipt of the 1C program is formed by the document Receipt (acts, invoices) - Services (Act).

Forming a document Admission — Services (Act)

We fill out the header of the document, and add the software product that was purchased to the tabular part of the document. Please note that The transfer of non-exclusive rights to use the product is not subject to VAT. The supplier gives you the document Transfer of Rights!

Enter accounting account 97.21. In the Future expenses field, enter a new element.

Fill in the data.

Name - the name that will be displayed in the list.

Type for NU - Other.

Type of asset in the balance sheet - Other non-current assets.

Amount - the total cost of the product.

Recognition of expenses - by month

Write-off period - enter the date range in which the write-off will be carried out.

Cost items - Other costs

The document Receipt (deed, invoice) generates postings to accounts D 97.21 K 60.01.

Write-off of the 1C program (write-off of RBP)

Our software product was purchased on 01/05/2017, therefore, for the period from 01/05/2017 to 01/31/2017, it is necessary to accrue a write-off for less than a full month!

Let's go to Operations - Regular operations.

Create a routine operation Write-off of deferred expenses for the 1C program.

Select write-off date ranges. In our case, the start of decommissioning of the 1C program occurs in January 2017.

The document generates calculations and transactions for writing off the 1C program.

This operation can be performed via Closing the month. Now you can view the payment card.

Accounting for expenses on an accounting program

Let's see from the closing processing. Let's go Operations - Month End. Click on Write-off of deferred expenses and choose Write-off of deferred expenses.

As can be seen from the Help-calculation, the write-off of the 1C program is calculated in the period from January 5 to January 31, in column No. 8 (Number of months/days in the current period) this is the coefficient that affects the amount of the calculation of the write-off of the 1C program.

During subsequent routine operations of closing the month, the write-off calculation of the 1C program will be performed.

Almost every organization in the course of its activities is faced with the acquisition and use of computer programs. How are expenses for computer programs taken into account in accounting and tax accounting? What entries reflect accounting for computer programs?

A computer program, based on its characteristics, is similar to a specific category of property - intangible assets, but in reality it does not belong to them. Since in this case one of the main conditions for the compliance of an accounting object with the category of intangible assets is not met - the exclusive right to this object. The acquisition of a computer program by an organization is, in essence, the purchase of non-exclusive rights to use this program as a user.

Validity period of the right to a computer program

In order to accept a computer program for accounting, you need to know the period of its use - the period of validity of the program license. It is usually specified in the license copy or license agreement. In the absence of such, the period of use of the software is taken to be the validity period of the purchase agreement. If there is no mention of the period either in the contract or in the agreement, then following paragraph 4 of Art. 1235 of the Civil Code, it should be considered equal to 5 years.

Accounting for computer programs

States that the cost of purchasing a computer program should be recorded in accounting as deferred expenses.

When purchasing a non-exclusive right to use a computer program, account 97 reflects the amount of the initial cost of a specific object.

During the entire useful life of the computer program, the initial cost is written off to the debit side of the organization's cost accounts, in accordance with the specifics of the software used and its relationship to the production process. In simple terms, the object is, as it were, depreciated.

Accounting entries for accounting of computer programs:

• D 97 K 60 (76)− expenses were incurred when acquiring a non-exclusive right to the software;
• D 19 K 60− input VAT on purchased software is taken into account;
• D 68 K 19− input VAT on the purchase of the program is deductible;
• D 60 (76) K 51− payment was made from the current account for the computer program.

After the software is accepted for accounting, every month part of the cost is written off in the manner approved by the enterprise’s accounting policy.

Posting for writing off the cost of software – D 20 (25, 26, 44) K 97

In addition, the software object must be shown on the organization’s balance sheet. Since there is no such name in the chart of accounts, the accountant needs to create it himself.

Tax accounting accounting of computer programs

To correctly calculate income tax, costs associated with the purchase of any computer program should be taken into account as part of other expenses.

Clause 1 of Art. 272 of the Tax Code of the Russian Federation says that expenses accepted for tax purposes must be carried out in the reporting period in which they were made, regardless of their payment. According to paragraph 1 of Art. 26 of the Tax Code of the Russian Federation, expenses for software are taken into account when taxing profits. In this case, expenses in the amount of the initial cost of the object can be written off once, since the Tax Code does not prohibit this. In arbitration judicial practice, many cases have accumulated when judges supported precisely this position.

Organizations using the cash method can, without the slightest doubt, write off the costs of purchasing the necessary software at a time. Also, organizations that have chosen a simplified taxation system can do this without hesitation.

The difference between two accounting: tax and accounting

Since in accounting the costs of the program are taken into account as part of deferred expenses, and in tax accounting they are written off at a time in full at the time of the transaction, a taxable temporary difference arises. The effect of this difference is a deferred tax liability. It must be taken into account on account 77, specially created for such cases.

There is such a thing as purchasing 1C software. In fact, what is purchased is not the product itself, but an official license for use, since the exclusive right to the software belongs directly to the developer company. The fact of acquisition cannot be designated as an intangible asset and such a right is considered non-exclusive. Let us consider in detail how to reflect in 8.3 the purchase of a non-exclusive right to use the software.

I would like to immediately note that the payment for the software should be classified as deferred expenses (FPR) and written off gradually over the term of the license agreement. If the validity period is not specified in the agreement, then the user organization sets it independently and indicates it in the “Accounting Policy” setting.

So, first we will register the receipt of software in the program. This is done through the document “Receipt of goods and services” with the type “Services (act)”:

Please note that the software item must have the type “Service”.

All fields of the receipt document are filled out as standard, with the exception of the “Accounts” column in the tabular section. Here you need to indicate cost account 97.21 (Other deferred expenses):

If the organization is a VAT payer, then in the “VAT Account” field the account must be indicated - 19.04. When entering data, you will need to create a new detail in the “Future expenses” field and fill out the fields in detail:

Name – must reflect the name of the software;

Group – the folder where this item will be stored;

Type for OU – indicate “Other”;

Type of asset in the balance sheet – other current assets;

Amount – must be specified;

Recognition of expenses - the period (month, quarter) of asset write-off is indicated;

Start of write-off – select the date from which the write-off will begin;

End – select the date when the write-off ends;

Cost account – 26 (General expenses);

Cost items – indicate other costs.

Based on this, the cost of the purchased software will immediately be included in the BPR. After entering the data, we carry out “Receipt of goods and services” and look at the movement of the document:

In this case, the receipt of the asset is reflected in account 97.21 without taking into account VAT, which is allocated as a separate posting to account 19.04. Let's move on to writing off future expenses. This processing is routine and is carried out on the basis of the completed data at the end of the reporting month using the “Month Closing” document:

The write-off of the RBP amount is determined automatically by the program. After posting, the document generates a transaction for moving the partial value of the asset from account 97.21 to account 26, as was previously specified in the receipt document:

In the “Calculation of write-off of deferred expenses” tab, you can view the calculation of the write-off of RBP with a reflection of all parameters, as well as the written-off amount and balance. Through the “Month Closing” processing, an automatic partial write-off of the cost will occur until full repayment. Each subsequent processing at the end of the month will be reflected in the “Routine Operations” journal. You can find the journal if you go to the “Operations” menu tab, then the “Month Closing” section.

Question to the auditor

The organization applies the simplified tax system with the object “income minus expenses”. How to correctly reflect the purchase of the "1C: Accounting 8" program in accounting and tax accounting if the payment was made in a one-time payment (lump sum)?

Tax accounting

Payers on the simplified tax system take into account expenses subject to two conditions: expenses must be listed in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, and must also be economically justified, aimed at generating income and documented (clause 2 of Article 346.16 and clause 1 of Article 252 of the Tax Code of the Russian Federation).

Almost all computer programs are purchased under a license agreement, i.e. the taxpayer receives the right to use the software. Expenses under such contracts can be recognized on the basis of paragraphs. 19 clause 1 art. 346.16 Tax Code of the Russian Federation. This can be done after actual payment under the contract and registration of the right of use (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

The regulatory authorities have also repeatedly confirmed that the payer of the simplified tax system can take into account the costs of purchasing a computer program (see letters of the Ministry of Finance of the Russian Federation dated June 11, 2009 No. 03-11-06/2/103, Federal Tax Service of Russia dated April 3, 2008 No. 02-6-10/ 36@).

Accounting

If a computer program is purchased for use, i.e. the exclusive right to it does not pass to the taxpayer; there is no reason to consider this asset as an intangible asset.

Costs incurred in the reporting period, but related to subsequent periods, are reflected in the balance sheet in accordance with the conditions for recognition of assets determined by regulatory legal acts on accounting. They are subject to write-off in the manner established for assets of this type (clause 65 of the Regulations on accounting and financial reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). This rule allows you to take into account the costs of acquiring the right to use (non-exclusive right) in the same manner as the costs of acquiring non-exclusive rights to software (an intangible asset).

According to clause 39 of PBU 14/2007, approved. By order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n, payments for the granted right to use the results of intellectual activity are taken into account in the following order:

• in the form of periodic payments (royalties) - in the expenses of the reporting period;
• in the form of a fixed one-time payment (lump sum payment) - as deferred expenses (on account 97 “Deferred expenses”) and are written off during the term of the agreement.

We also note that clause 39 of PBU 14/2007 provides that intangible assets received for use are accounted for by the user (licensee) on an off-balance sheet account in an assessment determined based on the amount of remuneration established in the agreement.

Please note that the Instructions for the use of the chart of accounts, approved. Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n does not provide for such accounting. Some experts suggest using a new off-balance sheet account 012 or a separate subaccount of account 002 for accounting. You can also use a special subaccount of account 001.

The following entries must be made in accounting:

• Dt 012 (001.04, 002) – the right to use an intangible asset has been taken into account;
• Dt 60.01 Kt 51 – paid for the right to use an intangible asset;
• Dt 97.21 Kt 60 – payment for the granted right to use an intangible asset is charged to deferred expenses;
• Dt cost accounting accounts Kt 97.21 - the corresponding part of the payment is written off on the last day of the reporting period.