We have already talked about taking into account exclusive rights -. In this article we will talk about how the program takes into account operations for the transfer and receipt of non-exclusive rights to use the results of intellectual activity under licensing agreements.

According to Article 1235 of the Civil Code of the Russian Federation, under a license agreement, one party - the holder of the exclusive right to the result of intellectual activity (licensor) - provides or undertakes to provide the other party (licensee) with the right to use such result within the limits limited by the agreement. A license agreement is usually concluded in writing. Only a license agreement granting the right to use a work in a periodical printed publication can be concluded orally (Clause 2 of Article 1286 of the Civil Code of the Russian Federation).

The licensee may grant the right to use the result of intellectual activity to another person (sublicense agreement). The rules of the Civil Code of the Russian Federation on a license agreement apply to a sublicensing agreement.

The term of the license agreement cannot exceed the period of validity of the exclusive right to the result of intellectual activity or to a means of individualization. When the validity period of the license agreement is not determined, as a general rule the agreement is considered to be concluded for five years (clause 4 of Article 1235 of the Civil Code of the Russian Federation).

According to paragraph 5 of Article 1235 of the Civil Code of the Russian Federation, under a license agreement, the licensee undertakes to pay the licensor the remuneration stipulated by the agreement, unless otherwise provided by the agreement. Remuneration can be in the form of fixed one-time or periodic payments, percentage deductions from income (revenue), etc.

The license agreement may provide (clause 1 of Article 1236 of the Civil Code of the Russian Federation):

• granting the licensee the right to use the results of intellectual activity while reserving the licensor’s right to issue licenses to other persons - a simple (non-exclusive) license;
• granting the right to use the results of intellectual activity without retaining the licensor's right to issue licenses to other persons - an exclusive license.

The license is assumed to be simple (non-exclusive), unless otherwise stated in the license agreement.

Transfer of non-exclusive rights under a license agreement

In accounting, income from the provision of an intangible asset for use by the licensor organization is reflected as part of income from ordinary activities. If the provision of intangible assets for use is not one of the types of activities of the organization (clause 5.7 of PBU 9/99 “Income of the organization”), then it is included in other income.

Since the licensor remains the owner of the exclusive right to the intangible asset, he does not write it off the balance sheet. For this reason, the licensor continues to charge depreciation on intangible assets provided for use (clause 38 of PBU 14/2007 “Accounting for intangible assets”). Depreciation is reflected as part of expenses for ordinary activities if the provision of rights to use intangible assets is one of the activities of the licensor organization. If the proceeds from the transfer of intangible assets are taken into account as part of other income (account 91.01 “Other income”), then depreciation is attributed, accordingly, to account 91.02 “Other expenses” (clauses 5, 11 PBU 10/99 “Organization expenses”).

Transactions for the transfer of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity are exempt from VAT if available license agreement (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). VAT exemption applies:

• regardless of state registration of exclusive rights to such programs and databases (letter of the Ministry of Finance of the Russian Federation dated 01.04.2008 No. 03-07-15/44);
• regardless of the method of transmission (on a tangible medium or via the Internet) of the results of intellectual activity (letter of the Ministry of Finance of the Russian Federation dated August 18, 2008 No. 03-07-07/79).

Implementation of simple licenses within the framework of the main activity

Example 1

Andromeda LLC applies the general taxation system, PBU 18/02, is not exempt from VAT, and has the exclusive right to the Andromeda Nebula software, which is included in the intangible assets. In October 2015, Andromeda LLC (licensor) entered into a license agreement with Fregat LLC (licensee), under the terms of which the licensor grants the licensee the right to use this software under a simple (non-exclusive) license. The license validity period is 1 year. The remuneration for the granted right to use the software is paid to the licensor in a lump sum on the day the agreement is signed and amounts to RUB 32,000. (VAT is not assessed on the basis of clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). The sale of licenses for software products is one of the main activities of Andromeda LLC. Depreciation accrued in tax accounting for software is taken into account as part of expenses associated with production and sales. In accounting, this intangible asset is not depreciated as an object with an indefinite useful life.

The remuneration received by the licensor under the license agreement in the form of a fixed one-time payment applies to the entire period of use of the intangible asset by the recipient of the rights to it. To summarize information about income received (accrued) in the reporting period, but relating to future reporting periods, account 98 “Deferred income” is intended in the Chart of Accounts.

Let’s say, taking into account the large range of transferred non-exclusive licenses for software products within the framework of the main type of activity and guided by the principle of rational accounting, Andromeda LLC provided in its accounting policy for the one-time recognition of one-time payments as current income.

For the purposes of calculating income tax, the date of receipt of income from sales should be recognized as the date of sale of property rights, regardless of the moment of receipt of money (clause 3 of Article 271 of the Tax Code of the Russian Federation).

In the program "1C: Accounting 8" ed. 3.0 transfer of the right to the result of intellectual activity is registered using a document Sales (deed, invoice) with the type of operation Services. The document is available from the section Purchases. Document Sales (deed, invoice) filled in as follows (Fig. 1):

• in field from the date of transfer of the right to use the software is indicated;
• in field Counterparty the licensee is indicated (selected from the directory Counterparties);
• in field Agreement the name of the license agreement is indicated (selected from the directory of agreements with the counterparty);
• in field Nomenclature indicates the name of the transferred license, which is selected from the directory Nomenclature Type of nomenclature Services);
• fields are filled in Quantity, Price, Amount of transferred licenses;
• in field % VAT value must be selected Without VAT;
• when filling out the field Accounts You should follow the hyperlink to the form of the same name and indicate the income account, item group and expense account.

Rice. 1. Exercise of the right to use the software

In order for amounts and accounting accounts for a specific item to be entered automatically in the tabular part of the document, you must first complete the settings. We remind you that the rules for determining item accounting accounts can be specified in the form Item accounting accounts, accessed via the hyperlink of the same name from the directory Nomenclature. To set the price type for a specific type of item, you must use the document Setting item prices(chapter Stock).

Sales (deed, invoice) with the type of operation Services

Debit 62.02 Credit 62.01 - for the amount of the offset prepayment received from the licensee under the license agreement; Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of the non-exclusive right.

If one of the activities of the organization is the transfer of non-exclusive rights to the results of intellectual activity under licensing agreements, then the licensor inevitably faces the task of documenting such business transactions promptly. As is known, the form of the act for the transfer of rights has never been part of the forms contained in the albums of unified forms of primary accounting documentation and approved by the State Statistics Committee of Russia. Therefore, such a form must be developed independently, taking into account the requirements of Part 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ.

In "1C: Accounting 8" (rev. 3.0) a printed form has been developed Deed of transfer of rights. In order for it to become available, you must enable the corresponding functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main- on the bookmark Trade flag needs to be set Transfer of non-exclusive (limited) rights(Fig. 2).

Rice. 2. Setting up program functionality

Printable form Deed of transfer of rights available from document form Sales (deed, invoice) by button Seal(Fig. 3).

Rice. 3. Printed form of the act of transfer of rights

Despite the fact that this printed form is intended for transferring rights to software products, after editing, it can also be used to transfer rights to other intellectual property objects.

To change the details of signatories acting on behalf of the licensor and licensee, you must go to the form Details of the seller and buyer via the hyperlink of the same name located at the bottom of the document Sales (deed, invoice).

We remind you that if in one tax period a taxpayer carries out transactions subject to taxation and transactions not subject to VAT, then he is obliged to keep separate records of such operations (clause 4 of Article 149 of the Tax Code of the Russian Federation) and separate records of the amounts of VAT claimed by suppliers (clause 4 Article 170 of the Tax Code of the Russian Federation).

Please note that a license agreement with the copyright holder to provide the licensee with a simple (non-exclusive) license to use a computer program or database can be concluded in a simplified manner.

A license agreement concluded in a simplified manner is an adhesion agreement, the terms of which, in particular, can be set out on the purchased copy of a computer program or database or on the packaging of such a copy, as well as in electronic form.

The start of use of a computer program or database by the user, as defined by the specified conditions, means his consent to enter into an agreement. In this case, the written form of the agreement is considered to be complied with (clause 5 of Article 1286 of the Civil Code of the Russian Federation).

According to the clarifications of the Ministry of Finance of Russia, transactions for the transfer of rights to use computer programs when selling copies in sales packaging are subject to VAT, since at the time of their retail purchase the programs are not yet in use by the buyer, and a license agreement (by concluding an adhesion agreement) has not been concluded (letters Ministry of Finance of Russia dated October 21, 2014 No. 03-07-03/52967, dated April 1, 2008 No. 03-07-15/44).

Thus, if the copyright holder sells copies of the program through a store (including through an online store) or through a distributor, then such sales (regardless of the form of the program carrier) are subject to VAT in the generally established manner. In this case, the sale of copies of computer programs can be reflected in “1C: Accounting 8” ed. 3.0 as the sale of finished products.

One-time transfer of non-exclusive right

Example 2

Andromeda LLC, which has the exclusive right to the trademark included in the intangible assets, transferred in June 2015 the right to use the trademark to another company under a license agreement for three years. For Andromeda LLC, the transfer of rights to use a trademark is a one-time operation. The agreement provides for periodic monthly payments in the amount of 20,000 rubles. (including VAT 18%). Depreciation accrued in accounting and tax accounting for the trademark was taken into account as part of expenses associated with production and sales. This trademark will not be used by the licensor organization to mark its own products during the term of the license agreement.

Since the transfer of rights to trademarks is not the main activity of the organization, the amount of the periodic license payment accrued under the terms of the agreement will be recognized monthly by the organization as part of non-operating income. The date of receipt of non-operating income is the date of settlements in accordance with the terms of the agreement or presentation to the taxpayer of documents serving as the basis for making settlements, or the last day of the reporting (tax) period (clause 3, clause 4, article 271 of the Tax Code of the Russian Federation).

If the terms of the agreement provide for a one-time payment, then it is recognized evenly over the term of the agreement (clause 2 of Article 271 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 22, 2015 No. 03-03-06/54220). Please note that for uniform recognition of one-time payments in the program using account 98, you should use the document Manual entry.

The trademark is not included in the list of intellectual property objects, the transfer of rights to use of which is not subject to VAT (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). Therefore, when granting rights to use a trademark, the licensor organization is obliged to charge VAT.

Granting the right to use a trademark under a license agreement is subject to mandatory state registration (clauses 2, 3, 6 of Article 1232, clause 2 of Article 1235, clauses 1, 2 of Article 1490 of the Civil Code of the Russian Federation). The costs of paying the patent fee for registering a license agreement are included in other expenses of the organization as of the date of registration of the agreement.

When preparing a document Sales (deed, invoice) you need to pay attention to filling out the field Accounts(Fig. 4). Income received from the transfer of a trademark for use will be reflected in the credit of account 91.01, expenses associated with this income (including accrued depreciation) - in the debit of account 91.02.

Rice. 4. Exercise of the right to use a trademark

As a result of the document Sales (deed, invoice) with the type of operation Services accounting entries and records will be generated in special resources for tax accounting purposes:

Debit 62.02 Credit 62.01 - for the amount of the offset prepayment received from the licensee under the license agreement; Debit 62.01 Credit 91.01 - for the amount of monthly recognized non-operating income; Debit 91.02 Credit 68.02 - for the amount of accrued VAT on monthly income.

Since June 2015, the trademark is no longer used for the production purposes of the organization.

For this reason, the method of recording the amortization expense of this intangible asset must be changed.

To do this, you should create a document in the program , accessible via hyperlink Depreciation parameters of intangible assets from section OS and intangible assets.

Before generating the document you need to calculate depreciation on intangible assets for the month in which no changes were required (for May 2015). Document filled in as follows (Fig. 5):

• in field from you must indicate the last day of the month in which no changes were required (in our example, May 31, 2015). The change in the method of recording depreciation expenses will take effect from the next month, that is, from June 2015;
• in field Way must be selected from the directory Ways to reflect expenses another way to reflect depreciation expenses in connection with a change in the purpose of using a trademark. Since, according to the conditions of the example, the transfer of the right to use intangible assets is not the main activity of Andromeda LLC, then in the field Cost account in the form of a directory element Ways to reflect expenses you should select account 91.02;
• in the tabular part of the document in the field Intangible asset you must select the trademark name from the directory Intangible assets and R&D expenses.

Rice. 5. Changing the reflection of depreciation of intangible assets

When performing a routine operation Depreciation of intangible assets and write-off of R&D expenses in June 2015, accounting entries and entries were generated in special resources of the accounting register for tax accounting purposes:

Debit 91.02 Credit 05 - for the amount of depreciation of the trademark.

In Fig. 6 presents an analysis of account 05 for the first half of 2015, broken down by month. The report clearly demonstrates the change in the method of reflecting expenses for depreciation of intangible assets since June 2015.

Rice. 6. Analysis of account 05 for the half year

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For more information about how rights to use the results of intellectual activity are reflected in the accounting, see the “Directory of Business Transactions” from the “Accounting and Tax Accounting” section at the link.

Acquisition of non-exclusive rights under a license agreement

An organization may acquire non-exclusive rights to intellectual property, both for its own needs and for resale. In the second case, the written consent of the licensor is required.

Purchasing a computer program for your own needs

One of the common examples of acquiring a non-exclusive right is the purchase of a computer program or database for the organization’s own needs. By purchasing software, an organization enters into a license agreement (agreement, sublicense agreement) with the copyright holder for the use of this software. If a copy of the program was purchased under a purchase and sale agreement, then a license agreement with the copyright holder can be concluded in a simplified manner in the form of an accession agreement (“box license”).

The cost of software in the form of a fixed payment can be attributed to deferred expenses in accordance with paragraph. 2 clause 39 PBU 14/2007. The period of use of the program is established in the license agreement. If the deadline is not established in the agreement, then the taxpayer can set the deadline independently, enshrining this rule in its accounting policy (letter of the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06/1/8161). When writing off expenses, you can be guided by an assessment of the expected receipt of future economic benefits from using this program (clause 3 of PBU 21/2008).

An organization has the right to take into account expenses in the form of remuneration for the right to use a computer program under a license agreement for profit tax purposes (clause 26, clause 1, article 264 of the Tax Code of the Russian Federation). Expenses are recognized in the reporting (tax) period in which they are incurred in accordance with the terms of the transaction. If the agreement does not contain such conditions, and the connection between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently (clause 1 of Article 272 of the Tax Code of the Russian Federation). Referring to this norm, the Ministry of Finance believes that the costs of purchasing a computer program should be included in other costs associated with production and (or) sales in the following order (letter dated August 31, 2012 No. 03-03-06/2/95 ):

• if, under the terms of the agreement for the acquisition of non-exclusive rights, a period for using computer programs is established, expenses related to several reporting periods are taken into account when calculating the tax base evenly over these periods;
• if the terms of the agreement for the acquisition of non-exclusive rights cannot determine the period of use of computer programs, then expenses are distributed taking into account the principle of even recognition of income and expenses. In this case, the taxpayer in tax accounting has the right to independently determine the period during which these expenses are subject to accounting for profit tax purposes.

A similar procedure for recognizing expenses applies to the costs of subsequent modification of a computer program (letter of the Ministry of Finance of the Russian Federation dated March 18, 2014 No. 03-03-06/1/11743).

However, the majority of judges believe that taxpayers have the right to take into account disputed expenses at a time, regardless of whether the period of use of the software is specified in the license agreement or not (resolution of the Federal Antimonopoly Service of the Moscow District dated December 28, 2010 No. KA-A40/15824-10 in case No. A40 -168732/09-127-1389, resolution of the Federal Antimonopoly Service of the West Siberian District dated May 24, 2011 in case No. A27-9148/2010).

Example 3

Under the license agreement, Andromeda LLC, on a 100% prepayment basis, purchases the computer program “1C: Trade Management 8” from the organization Pure Soft Center LLC. The cost of the program is RUB 14,500.00. (VAT is not assessed on the basis of clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). The program will be used to improve trading efficiency. Since the period for using the program is not specified in the contract, Andromeda LLC has set the period for using this program at 3 years.

According to para. 1, paragraph 39 of PBU 14/2007, the non-exclusive right to use a computer program obtained by an organization is reflected in the off-balance sheet account in an assessment determined based on the amount of remuneration established by the license agreement. This transaction can be registered using a document Manual entry(chapter Operations).

In the chart of accounts of the 1C: Accounting 8 program (rev. 3.0), an off-balance sheet account is not provided for reflecting intangible assets received for use under a license agreement. If necessary, the user can independently create additional subaccounts, off-balance sheet accounts and analytical accounting sections. To account for the non-exclusive rights received, it is advisable to create a separate off-balance sheet account, for example, 012 “Intangible assets received for use under a license agreement,” where analytical accounting should be provided for:

• by counterparties - subconto Counterparties;
• by objects of intangible assets - subconto Intangible assets.

The procedure for accounting for expenses for the purchase of a software product is reflected in the document Receipt (act, invoice) with the type of operation Services(Fig. 7).

Rice. 7. Receipt of non-exclusive right

In field Nomenclature indicates the name of the received licensed software, which is selected from the directory Nomenclature(in the form of a directory element in the field Type of nomenclature value must be selected Services).

When filling out the field Accounts You should follow the hyperlink to the form of the same name and indicate (for accounting and tax purposes):

• cost account (97.21 “Other deferred expenses”);
• the name of the expense of future periods, which is selected from the directory of the same name ( 1C: Trade Management 8);
• cost division ( Sales department).

In the form of a directory element Future expenses In addition to the name, you must fill in the following details:

• type of expense for tax purposes ( Others);
• type of asset on the balance sheet ( Other current assets);
• amount of RBP ( for reference);
• procedure for recognizing expenses ( By month);
• start and end dates of write-off (07/14/2015-07/13/2018);
• cost account (44.01) and cost write-off analytics.

As a result of posting the document, the following accounting entries will be generated (including entries in resources Amount NU Dt And Amount NU Kt):

Debit 60.01 Credit 60.02 - for the amount of offset prepayment to the licensor under the license agreement; Debit 97.21 Credit 60.01 - for the cost of the software.

In July 2015, after performing a routine operation The costs will include the cost of the software, calculated for an incomplete month based on the specified start and end dates of write-off. From August 2015, the cost of software will be included in monthly expenses in equal shares.

To check whether the amount of expenses of future periods is written off for accounting and tax accounting (in our example, these amounts are the same), you can use the report Help-calculation of write-off of future expenses(Fig. 8). The report is accessed from the month closing assistant form using the button Help and calculations. A calculation certificate can also be generated by following the hyperlink Write-off of deferred expenses, and selecting the menu item of the same name.

Rice. 8. Certificate of calculation of future expenses

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For more information about the costs of computer programs and databases, see the reference book on corporate income tax from the “Taxes and Contributions” section on.

Purchasing software for resale

The accounting treatment of software purchased for resale depends on the terms and form of the agreement with the software supplier. For example, an organization may purchase and resell copies of programs (“boxes”), or may distribute software products in the form of transferring rights to use intellectual property. In addition, the organization can provide consulting and service services as part of the support of software products.

If the original or copies of the work have been lawfully introduced into civil circulation on the territory of the Russian Federation through their sale or other alienation, further distribution of the original or copies of the work is permitted without the consent of the copyright holder and without payment of remuneration to him (Article 1272 of the Civil Code of the Russian Federation). In practice, this means that when purchasing and reselling copies of software, a regular sales or supply agreement is concluded between the supplier and the buyer, and the product may be a CD with a recorded program. In the accounting of a trading enterprise, the purchase and sale of copies of software are reflected according to the general rules for accounting for goods (that is, using account 41 “Goods”) and does not cause difficulties.

If an organization acquires and resells rights to computer programs, then it is obliged to conclude a license agreement with the licensor (copyright holder). With the written consent of the licensor, the reseller organization may, under a sublicensing agreement, grant the right to use the result of intellectual activity (Article 1238 of the Civil Code of the Russian Federation).

A mixed agreement can be concluded between the copyright holder and the reseller (an agreement for the purchase and sale of copies of the program, which simultaneously provides for the granting of the right to use the program). The relations of the parties under a mixed agreement are applied in the relevant parts to the rules on contracts, the elements of which are contained in such an agreement (clause 3 of Article 421 of the Civil Code of the Russian Federation).

The accounting procedure for rights to software acquired for resale is not regulated by law. The economic literature describes the following options for accounting for received software:

• using an off-balance sheet account;
• using account 20 “Main production” (in this case, at the end of the reporting period, the debit of account 20 may remain amounts of work in progress);
• using account 41 “Goods”.

According to the editors, accounting for non-exclusive rights in 1C: Accounting 8 using account 41 is optimal, since this method eliminates manual operations, provides analytical accounting of transferred rights and does not distort reporting. Professor of St. Petersburg State University M.L. Pyatov in his article “Accounting interpretation of the concept of “goods” in the light of the fourth part of the Civil Code of the Russian Federation” justifies the use of account 41 to account for non-exclusive rights. Here is the following excerpt from the article:

“According to PBU 5/01, goods are part of inventories acquired or received from other legal entities or individuals and intended for sale. At the same time, for the purposes of these Regulations, the following assets are accepted for accounting as inventories:

- used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
- intended for sale;
- used for the management needs of the organization.”

Consequently, the only objection to reflecting purchased sets of copies of programs on account 41 is that, according to the Civil Code of the Russian Federation, an organization acquires, first of all, non-exclusive rights to a product - an object of intellectual property. The material medium is not the subject of the contract, but only provides the possibility of performing transactions for the transfer of non-exclusive rights.

At the same time, the fact of acquiring these rights for the purpose of subsequent resale in volumes (number of copies) corresponding to this purpose fully confirms the economic role of this property as a product.

According to paragraph 7 of PBU 1/98, the accounting system of any organization must comply with the requirement of priority of content over form, according to which accounting of the facts of economic life must involve their reflection “based not so much on their legal form, but on the economic content of the facts and business conditions.”

Based on this requirement, accounting for purchased copies of intellectual products, in respect of which organizations acquire non-exclusive rights, can be organized on account 41. This accounting option must be enshrined in the accounting policy of the organization.”

Example 4

Andromeda LLC (licensee), as part of its trading activities, entered into a license agreement with the licensor-holder of exclusive rights to the Saturn computer program, according to which Andromeda LLC, for the purpose of further distribution (under a sublicense agreement), acquires non-exclusive rights (licenses) to this program. The license agreement, as well as the sublicense agreement, are concluded for a period of one year.

The monthly fee payable to the licensor depends on the number of licenses distributed by the licensee. The remuneration paid to the licensor for one license is 25,000 rubles. (without VAT). The sublicensee pays the licensee a fee of 30,000 rubles for each distributed license. (without VAT). All licenses issued by the licensor are registered in a special information system. The sublicensee, having received an advance payment from the end user for the software, applies to the licensee for a license. The licensee receives from the licensor a license registration number associated with the end user and payment documents. The licensee then transfers the license registration number and issues payment documents to the sub-licensee.

With this scheme, it is advisable for the licensee to keep records of non-exclusive rights using 41 accounts. The acquisition of non-exclusive rights is registered in the program using a document Receipt (act, invoice) with the type of operation Goods(Fig. 9).

Rice. 9. Accounting for receipt of non-exclusive rights in account 41

After posting the document, accounting entries and records will be generated for tax accounting purposes:

Debit 41.01 Credit 60.01 - for the cost of licenses purchased from the licensor.

The exercise of non-exclusive rights is registered using a document Sales (deed, invoice) with the type of operation Goods(Fig. 10).

Rice. 10. Accounting for the implementation of non-exclusive rights on account 41

After posting the document, accounting entries and records will be generated in special resources for tax accounting purposes:

Debit 90.02.1 Credit 41.01 - for the cost of licenses purchased from the licensor; Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of non-exclusive rights.

As a rule, when purchasing an accounting program, an organization receives the right to use it on the basis of a non-exclusive license. Let's see how to reflect the costs of an accounting program in accounting and tax accounting.

Accounting for program costs

There are two approaches to reflecting the costs of purchasing an accounting program.

Approach 1. The right to use the program can be recognized as an intangible asset (if the program will be used for more than 12 months) (clause 3 of PBU 14/2007). An asset is taken into account based on all costs of its acquisition. And then the cost of the program is repaid by calculating depreciation during the period of use of the program (clause 23 of PBU 14/2007). Moreover, recognition of a program as an intangible asset does not depend on its cost.

Approach 2. If the license fee is paid in a one-time payment, then the costs of the program are accounted for as deferred expenses (in account 97) and are then written off as current expenses during the term of the license agreement. If such a period is not specified in the contract, then the costs are written off within 5 years (clause 4 of Article 1235 of the Civil Code of the Russian Federation). The cost of the program is reflected in the balance sheet:

• or in Section I “Non-current assets” if the period for writing off expenses exceeds 12 months after the reporting date;
• or in section II “Current assets” on the line “Inventories”, if the period for writing off expenses is less than 12 months.

Accounting software for income tax

Since upon acquisition of a program the exclusive right to the program does not pass to the buyer (clause 1 of Article 1233 of the Civil Code of the Russian Federation), it is impossible to reflect the accounting program as an intangible asset. Expenses for the program are classified as other expenses (subclauses 26, 49, clause 1, article 264 of the Tax Code of the Russian Federation). But how can they be taken into account if a one-time payment is made under the license agreement? According to the Ministry of Finance, these expenses should be written off during the term of the license agreement. If such a period is not specified in the contract, then the organization can set the period for writing off expenses for the program independently (Letter of the Ministry of Finance dated March 18, 2014 No. 03-03-06/1/11743) or accept it as equal to 5 years (Letter of the Ministry of Finance dated April 23, 2013 No. 03-03-06/1/14039).

Accounting for expenses for an accounting program under the simplified tax system

When simplified with the “income minus expenses” object, license payments for the program can be taken into account in reducing the tax base in the payment period (

The 1C software package is used by almost all accountants to maintain financial records of their enterprises. This is a very powerful and convenient complex, which includes many programs specially adapted for use in enterprises and companies conducting various types of activities. There are versions for trade, manufacturing, construction, agricultural, educational, budget, utility and many other institutions and companies.

The posting of programs in 1C differs from the reflection of the purchase of ordinary goods.

Since the program is complex and far from the simplest, even the most experienced accountant may not be able to understand the technical intricacies of entering certain transactions for their accounting in financial documentation. In this article we will look at how the purchase of 1C software should be correctly reflected in the menu of the program itself. That is, you and I will learn to indicate in the program menu that it was purchased for use at the enterprise. This is very important, because if this is not done, or done incorrectly, problems may arise when checking the financial documentation of your activities.

Let us warn you right away that our goal is to show the process from the technical side so that you know what and where to click. We will not delve into the intricacies of accounting; there are other specialized resources for this.

Brief legal information

Let's start with a brief legal note. According to Russian legislation, software is classified as an intangible asset. But, in the case of 1C, the program is an intangible asset only for the 1C company that developed it and receives a certain benefit from its sale. Because the company that purchased the license did not acquire the distribution rights and does not receive a material benefit from it, the purchase of this software cannot be recorded as an acquisition of intangible assets.

By purchasing the 1C program, you acquire a non-exclusive right to use the product of intellectual activity. That is, your rights are limited, since the license only allows you to use the software on a certain number of computers without the right to change the program code and receive additional profit from resale or other transactions. Accordingly, in order for program posting to be reflected, the procedure must be indicated as other services related to production.

Another point worth mentioning is the period during which the costs of purchasing intangible rights will be taken into account. According to the law, there are several options for such accounting. If the period is not specified in the contract, then the owner either independently chooses such a period, or any open-ended contracts are considered to be concluded for a period of five years. We will not recommend to you which option is better; for this, consult with lawyers or more experienced accountant colleagues. In one of the letters, the 1C company recommended specifying a contract term of two years.

After a short legal digression, let’s look at how the procedure is formalized from the technical side. We will consider the entire process using the latest version of 1C: Accounting 8. If you are using a previous version, the procedure may differ.

Reflection of the purchase of the program

To enter data correctly, you must have the following documents on hand:

• License agreement.
• The act of acceptance and transfer of rights to use the software.

For example, you bought the 1C program and transferred 13 thousand rubles to the seller’s account one time. You need to specify and configure the following operations and payments:

• Direct purchase of software.
• Write-off of deferred expenses.

It would be more convenient to first create an expense for the future period, and only then - purchase the program. Let's get started.

1. Launch the main menu of the program by logging into it using your account.
2. On the right side of the screen, select Directories - Deferred Expenses - Create from the menu. In the form that opens, you will need to fill in the correct data.
3. Specify the following indicators:
   • Name - enter the name of your regular expense, for example, 1C: Accounting 8.
   • Group - can be left empty.
   • Type for NU - Other (select from the list).
   • Type of asset on the balance sheet - Other current assets (select from the list).
   • Amount - enter the purchase amount, for example, 13,000 rubles.
   • Recognition of expenses - By month.
   • Write-off period - indicate the first date when you purchased the product, and the second - the end of the contract. For example, you purchased a program on February 17, 2017 with a contract period of two years. This means you need to indicate 02/17/2019.
   • Cost account - 26. Click on the drop-down list icon - Show all, enter 26 in the search field, highlight the desired item with the cursor, and click the “Select” button at the top of the window.
   • Cost Items - Read the costs. Select in the same way as a cost account.
4. Confirm your entry by clicking “Save and close”.
5. In the side menu, go to Purchases - Receipts (acts, invoices) - the "Receipts" button with a green plus - Services (acts).
6. Please provide the following information:
   • Act No. from - enter the data specified in the act of acceptance and transfer of rights to use the software received during the transaction.
   • Do not fill in the number, as it is calculated automatically by the program, but indicate only the date. You can choose the same one as in the act.
   • Organization - select the name of the company in whose name the contract was drawn up.
   • Counterparty is the name of the company with which you entered into an agreement reflecting the purchase of use rights. First you need to create it. Click on the list icon and click on the green plus sign. Enter the name of the company, if it is in the register of enterprises, all data will be entered automatically. Otherwise, add all the information manually. Confirm your entry with the “Save and Close” button.
   • Agreement - in the list of available ones, click the green plus, in the window that opens, enter the type, number, date and name of the agreement, indicate the organization and counterparty.
7. Fill out the table with details:
   • click the “Add” button, after which you will see how the fields in the “Nomenclature” column have become active.
   • Click on the bottom field “Service Content”, enter the name of the program, for example, 1C: Accounting 8.
   • In the next column, enter the price of 13,000 rubles.
   • In the last column, indicate the accounting accounts - 97.21 - click on the link in the form of red arrows.
   • In the window that opens, in the “Cost Account” line, click on the drop-down list - Show all - enter 97 in the search - select 97.21 “Other deferred expenses” - click “Select” in the top menu bar.
   • In the “Prepaid Expenses” line, select the one you created at the very beginning (steps 2–4).
   • In the line Cost division - “Basic costs”.
8. In the menu for adding an act, information about calculations will appear, automatically displayed by the program. You can change them if you wish, but if everything is satisfactory, complete the entry with the “Enter and close” button.
9. In the future, every month, when it closes, there will be an automatic recording of the debiting of funds for the right to use the program. The first month will take into account the number of days, and in the future the amount will be divided into equal parts.

Conclusion

Now you know how the reflection of a 1C purchase in the program itself should be formalized technically. We hope that you will not have any difficulties filling out the data. If you have any questions, ask them in the comments.

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. It is recommended, according to the information letter from the 1C company, that the period of use of this company’s software products be set at 2 years.

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):

Write-off of deferred expenses

The operation is routine. 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

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.