The initial cost of intangible assets is…. Amortization of intangible assets Tax accounting of intangible assets in the year


In accounting, intangible assets are one of the types of non-current assets of an organization. Objects of intangible assets do not have a tangible form (subparagraph “g”, paragraph 3 of PBU 14/2007). This distinguishes them from other types of non-current assets (for example, from fixed assets).

What applies to intangible assets

As part of intangible assets when objects can be taken into account intellectual property(results of intellectual activity). In particular:

  • inventions, industrial designs, utility models;
  • computer programs, Internet sites;
  • trademarks and service marks;
  • production secrets (know-how);
  • breeding achievements (for example, for a grown plant variety or a bred animal breed).

In addition, the business reputation of the organization can be taken into account as part of intangible assets.

This is stated in paragraph 4 of PBU 14/2007.

The intangible assets of an enterprise cannot include:

  • organizational expenses;
  • intellectual and business qualities of personnel, their qualifications and ability to work.

Such rules are established by paragraph 4 of PBU 14/2007.

Conditions for classification as intangible assets

An object of intellectual property can be taken into account as part of intangible assets if the following conditions are simultaneously met:

  • the organization is the holder of exclusive rights to the intangible asset. At the same time, the existence of the object itself and the exclusive rights to it must be documented;
  • the organization has the right to receive economic benefits from the use of the facility;
  • the period of use of the object exceeds 12 months, and the organization does not intend to resell it for at least 12 months;
  • the original (actual) cost can be reliably determined.

This is stated in paragraph 3 of PBU 14/2007.

The conditions for recognizing intellectual property objects as intangible assets are presented in more detail in table.

If the conditions for recognizing an object of intellectual property as an intangible asset are not met (for example, if the organization has not received a patent for an invention or a term beneficial use object is less than 12 months), then its cost can be taken into account as part of:

  • expenses for research, development and technological work (R&D);
  • deferred expenses;
  • current expenses.

Cost restrictions

There are no cost restrictions for including an object of intellectual property in intangible assets in accounting. For more details on the conditions for recognizing intellectual property objects as intangible assets, seetable .

Rights to the created object

If an organization has created an object of intellectual property on its own, then the exclusive rights to it must be documented. Most intellectual property objects (results of intellectual activity) must be registered with Rospatent or the State Commission for Testing and Protection of Selection Achievements. Documents confirming exclusive rights to the created object are:

  • certificate for a trademark (service mark) (Articles 1480 and 1481 of the Civil Code of the Russian Federation);
  • certificate of exclusive right to the appellation of origin of goods (clause 2 of Article 1518 and Article 1530 of the Civil Code of the Russian Federation);
  • patent for an invention, industrial design, utility model (Articles 1353 and 1354 of the Civil Code of the Russian Federation);
  • patent for a selection achievement (Articles 1414 and 1415 of the Civil Code of the Russian Federation).

If the organization has received the necessary security documents, the created intellectual property object can be taken into account as part of intangible assets.

Some intellectual property objects are registered voluntarily, for example, the exclusive right to a computer program (Article 1262 of the Civil Code of the Russian Federation).

Rights to the transferred object

In addition to creating intellectual property on its own, an organization can obtain rights to them:

  • under an agreement (license or alienation of an exclusive right) (Article 1233 of the Civil Code of the Russian Federation);
  • in a non-contractual manner on the basis of the law (for example, during reorganization, foreclosure on the property of the copyright holder) (Article 1241 of the Civil Code of the Russian Federation).

In each of these cases, the organization acquires the rights to use the intellectual property. These rights may be exclusive or non-exclusive.

Depending on the type of agreement, an organization may receive all exclusive rights to an intellectual property object or only part of them.

To transfer all rights to an object of intellectual property, an agreement on the alienation of exclusive rights is concluded. In this case, the organization becomes the only one who can use the resulting intellectual property. This is stated in Article 1234 of the Civil Code of the Russian Federation.

If part of the exclusive rights to the result of intellectual activity is transferred, a license agreement is concluded. The license agreement can be of two types:

  • simple (non-exclusive) license;
  • exclusive license.

In the first case, the original owner of the exclusive right (licensor) reserves the right to issue licenses to other parties. That is, other organizations can also use this result of intellectual activity (means of individualization). In the second case, the organization is the only one who uses the object within the framework of the rights transferred to it. Such rules are established in Article 1236 of the Civil Code of the Russian Federation.

For example, at the request of an organization, a program was developed for management accounting. According to the agreement, the organization has exclusive rights to use the program in its economic activity, and the developer has exclusive rights to modify it. In such a situation, the developer does not have the right to provide the computer program for use by other persons, and the organization does not have the right to enter into agreements for modification computer program with other developers.

An object of intellectual property can be included in the intangible assets of a company only if the organization owns all the exclusive rights (for example, if an agreement on the alienation of an exclusive right was concluded or the organization became the copyright holder after reorganization). This follows from the provisions of paragraphs 38 and 39 of PBU 14/2007. To include the received object among intangible assets, you must have documents confirming exclusive rights. For example it could be:

  • agreement on alienation of exclusive rights;
  • transfer act (in case of reorganization in the form of transformation, merger or accession) or separation balance sheet (in case of division or separation of an organization) (Article 58 of the Civil Code of the Russian Federation).

The agreement must be registered with Rospatent (State Commission for Testing and Protection of Selection Achievements) in cases where the result of intellectual activity itself was registered (clause 2 of Article 1232, clause 7 of Article 1452, clause 5 of Article 1262 of the Civil Code of the Russian Federation) .

If only part of the exclusive rights to an intellectual property object has been received, then such an object is recognized as an intangible asset received for use. Since intellectual property objects received for use are not included in the organization’s balance sheet, it is necessary to maintain off-balance sheet accounting for them. This procedure follows from paragraphs 38 and 39 of PBU 14/2007.

The cost of intangible assets of the enterprise recorded on the balance sheet is repaid by accrual depreciation(clause 23 PBU 14/2007).

R&D

The costs of acquiring (creating) an object of intellectual property should be reflected as part of R&D if the following conditions are simultaneously met:

  • the object was developed in-house by the organization or on its order;
  • work to create an object can be classified as research or scientific and technical activities. The criteria for such activities are defined in Article 2 of the Law of August 23, 1996 No. 127-FZ;
  • the result of R&D is not subject to legal protection or legal protection is not properly formalized (for example, if the invention does not require a patent or the organization for some reason did not patent its invention).

This follows from paragraph 2 of paragraph 1 and paragraph 2 of PBU 17/02.

Future expenses

If the cost of an intellectual property item cannot be reflected as part of R&D expenses, then the costs of its creation (purchase) should be included either in deferred expenses or in current expenses. The costs of acquiring (creating) an object of intellectual property that will be used in several reporting periods are considered as deferred expenses. For example, do this if, when purchasing the rights to use an object of intellectual property, the organization paid a fixed amount at a time. If this condition is not met, the costs of acquiring (creating) an object of intellectual property should be taken into account as part of current expenses. For example, do this if the organization makes periodic payments for the use of intellectual property. This procedure follows from paragraph 18 of PBU 10/99.

Costs for the acquisition (creation) of an intellectual property item, recorded as deferred expenses, are subject to write-off. The organization independently establishes the procedure for writing off expenses relating to several reporting periods. For example, an organization can write off a one-time one-time payment for the use of an object of intellectual property evenly over the period for which it was received. Fix the applied option for writing off deferred expenses in accounting policy for accounting purposes. This is stated in paragraph 18 of PBU 10/99 and paragraphs 7 and 8 of PBU 1/2008.

An example of reflecting in accounting the costs of acquiring part of the exclusive rights to use a patented invention. For the use of a patented invention, the organization pays a fixed amount at a time

Under the terms of the agreement, in January 2016, the “Master” is paid a remuneration in the form of a fixed one-time payment in the amount of 169,920 rubles, including VAT - 25,920 rubles.

Alpha's accounting policy states that deferred expenses are written off as current expenses evenly over the period to which they relate. In this case, during the validity period of the license agreement.

In accounting, Alpha's accountant made the following entries.

In January 2016:

Debit 012
– 169,920 rub. – the cost of an intangible asset received for use is taken into account;

Debit 97 Credit 60
– 144,000 rub. (RUB 169,920 – RUB 25,920) – remuneration accrued under the license agreement;

Debit 19 Credit 60
– 25,920 rub. – VAT on remuneration under the license agreement is taken into account;


– 25,920 rub. – accepted for deduction of VAT on remuneration under the license agreement;

Debit 60 Credit 51
– 169,920 rub. – remuneration under the license agreement is transferred.

Every month since February 2016, the accountant writes off (in proportion to the number of calendar days) part of the remuneration under the license agreement, taken into account as part of deferred expenses.

In February 2016:

Debit 20 Credit 97
– 5713 rub. (RUB 144,000: 731 days × 29 days) – part of the remuneration under the license agreement, previously taken into account as deferred expenses, was written off.

In March 2016:

Debit 20 Credit 97
– 6107 rub. (RUB 144,000: 731 days × 31 days) – part of the remuneration under the license agreement, previously included in deferred expenses, was written off.

The accountant made similar entries for writing off remuneration under the license agreement, taken into account as deferred expenses, until January 2018 (inclusive).

In January 2018, upon expiration of the license agreement, the accountant wrote off the value of the intangible asset acquired for use:

Credit 012

An example of reflecting in accounting the costs of acquiring part of the exclusive rights to use a patented invention. For the use of a patented invention, the organization transfers monthly license payments

In January 2016, Alpha LLC entered into a license agreement with Master Manufacturing Company LLC (patent holder). Under the agreement, the organization receives part of the exclusive rights to use the patented invention for 2 years (24 months) - from February 1, 2016 to January 31, 2018.

According to the agreement, the cost of the intangible asset received for use is 169,920 rubles. Under the terms of the agreement, the “Master” is paid a monthly remuneration in the amount of 7,080 rubles, including VAT – 1,080 rubles.

The following entries were made in Alpha's accounting.

In January 2016:

Debit 012
– 169,920 rub. – the cost of an intangible asset received for use is taken into account.

Every month from February 2016 to January 2018, the accountant makes the following entries:

Debit 20 Credit 60
– 6000 rub. (RUB 7,080 – RUB 1,080) – remuneration accrued under the license agreement;

Debit 19 Credit 60
– 1080 rub. – VAT on remuneration under the license agreement is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
– 1080 rub. – accepted for deduction of VAT on remuneration under the license agreement;

Debit 60 Credit 51
– 7080 rub. – remuneration under the license agreement is transferred.

In January 2018, upon expiration of the license agreement, the cost of the intangible asset acquired for use was written off by the accountant:

Credit 012
– 169,920 rub. – the value of an intangible asset received for use is written off.

Small businesses

For organizations that have the right to conduct accounting in a simplified form, it is provided special procedure for accounting expenses (Parts 4, 5, Article 6 of the Law of December 6, 2011 No. 402-FZ).

Tax accounting of intangible assets

The procedure for recognizing intangible assets in tax accounting differs from the procedure for their recognition in accounting. For comparison, the composition of objects that are recognized as intangible assets in accounting and taxation is given intable .

In tax accounting, write off the costs of acquiring intangible assets whose value exceeds 100,000 rubles through depreciation (Clause 1, Article 256 of the Tax Code of the Russian Federation). Do not charge depreciation on an intangible asset if payment of its purchase price will occur in periodic payments during the term of the contract (subclause 8, clause 2, article 256 of the Tax Code of the Russian Federation). Such costs are included in other costs associated with production and sales (subclause 37, clause 1, article 264 of the Tax Code of the Russian Federation).

For information on the procedure for writing off intangible assets in tax accounting, the value of which does not exceed 100,000 rubles, see What property is considered depreciable in tax accounting? .

For more information on the rules for calculating depreciation on intangible assets, see the recommendations:

  • How to calculate depreciation of intangible assets using the straight-line method in tax accounting ;
  • How to calculate depreciation of intangible assets using the non-linear method in tax accounting .

Situation: how to reflect in accounting and taxation the costs of acquiring (developing) technical specifications (TS) for products?

Depending on what the specifications are, reflect them as:

  • expenses for preparation and development of new production, introduction of new technologies;
  • Intangible assets received under a license agreement;
  • R&D result.

Reflection of specifications as part of other expenses

Specifications are an integral part of technical documentation, which is developed by decision of the manufacturer or at the request of the consumer of the product (clause 3.1 of GOST 2.114-95, introduced by Decree of the State Standard of Russia dated July 1, 1996 No. 425). In this case, the technical conditions do not relate to intellectual property (subclauses 1–16, clause 1, article 122 of the Civil Code of the Russian Federation).

In accounting, expenses for the acquisition (development) of technical specifications for starting a new production, which do not relate to intangible assets, are taken into account as deferred expenses in account 97 (clause 19 PBU 10/99, paragraph 2, clause 39 PBU 14/2007, clause 16 PBU 2/2008, Chart of Accounts). In tax accounting, reflect such costs at a time as part of other expenses associated with the preparation and development of new production facilities, the introduction of production technologies (subclauses 34, 35, clause 1, article 264, clauses 1, 2, article 318 of the Tax Code of the Russian Federation).

Reflection of specifications as part of intangible assets

If technical specifications constitute a trade secret, then they are recognized as a production secret - know-how (subclause 12, clause 1, article 1225, article 1465 of the Civil Code of the Russian Federation, clause 1, article 1 of the Law of July 29, 2004 No. 98-FZ ).

In accounting for intangible assets, a production secret is recognized if a number of conditions are simultaneously met (clause 3 of PBU 14/2007). In this case, the initial cost of intangible assets will be equal to the costs of acquiring (creating) technical documentation. The useful life of intangible assets in accounting can be determined based on the expected life of the asset, during which the organization expects to receive economic benefits (clause 26 of PBU 14/2007). Write off the cost of intangible assets through depreciation (clauses 23, 31 of PBU 14/2007).

In tax accounting, a production secret (know-how) is reflected as an intangible asset and is subject to depreciation if its value exceeds 100,000 rubles. (clause 1 of article 256, subclause 6 of clause 3 of article 257 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-03-06/1/162). Determine the useful life of such intangible assets yourself, but not less than three years (paragraph 2, paragraph 2, article 258 of the Tax Code of the Russian Federation).

Specifications obtained under a license agreement

The holder of the original technical specifications can obtain exclusive rights to them. Then the organization can obtain a copy of the technical conditions by concluding, for example, a license agreement (Article 1469 of the Civil Code of the Russian Federation).

In accounting, intangible assets received for use should be taken into account in an off-balance sheet account in the assessment based on the amount of remuneration under the contract. In this case, reflect fixed one-time payments for the granted right of use as deferred expenses and write off during the term of the agreement as expenses for ordinary activities (clause 39 of PBU 14/2007, clause 5 of PBU 10/99).

In tax accounting, expenses in the form of a one-time payment for using the right to technical specifications should be taken into account as part of other expenses associated with production and sales (subclauses 37, 49, clause 1, article 264 of the Tax Code of the Russian Federation). These expenses can be distributed over the term of the contract (clause 1, subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

Specifications as a result of R&D

Work on the creation of technical documentation can be qualified as R&D if it is aimed at obtaining or applying new knowledge, production methods, and technologies. In accounting, the procedure for accounting for R&D expenses is regulated by PBU 17/02.

When calculating income tax, R&D costs may be reflected as follows:

  • intangible assets of the company;
  • other costs associated with production and sales;
  • costs associated with production and sales.

This is stated in Article 262 Tax Code RF.

Regardless of the results obtained, R&D expenses can be included at a time in other expenses in the reporting (tax) period in which the research or development (their individual stages) is completed. If a third-party organization was involved in performing R&D, then upon completion of the stages or work as a whole, the customer and the contractor sign an acceptance certificate.

This is stated in paragraphs 4 and 5 of Article 262 of the Tax Code of the Russian Federation.

If the technical documentation does not contain elements of novelty, consider the costs associated with its development as part of other expenses.

Intangible assets in accounting are objects of intellectual property that satisfy certain recognition conditions, as well as a positive business reputation that arises when acquiring an enterprise as a property complex (clauses 3, 4 of PBU 14/2007).

How intangible assets are accounted for

Speaking about intangible assets according to accounting data, we can say that intangible assets in accounting are the debit balance of account 04 “Intangible assets” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). This is the value of the original or replacement (in case of revaluation) cost. Let us recall that the initial cost of intangible assets when accepting assets for accounting is reflected in the following accounting entry:

Debit of account 04 - Credit of account 08 “Investments in non-current assets”

What is intangible asset in accounting using examples? These can be computer programs, utility models, brand names and trademarks, know-how, etc.

It is important to remember that checking objects for compliance with the conditions for recognition of intangible assets is extremely important from an accounting point of view. This is especially obvious in the example accounting programs. They are not accounted for as intangible assets because the organization does not have exclusive rights to them. But control over intangible assets (the presence of rights and restrictions of other persons to the asset) is a mandatory criterion for recognizing objects as intangible assets (clause 3 of PBU 14/2007).

Let us recall that the remaining conditions for recognizing assets as intangible include:

  • the object is capable of bringing economic benefits to the organization in the future;
  • it is intended for use for a period exceeding 12 months;
  • the organization does not intend to sell the property within 12 months;
  • the initial cost of the object can be reliably determined;
  • possibility of object identification;
  • the absence of a material form in an object.

We talked in more detail about synthetic and analytical accounting of intangible assets in a separate section.

Intangible assets on the balance sheet are

Intangible assets are reflected in the balance sheet in Section I “Non-current assets” on line 1110 “Intangible assets” (Order of the Ministry of Finance dated July 2, 2010 No. 66n).

What is included in intangible assets on the balance sheet? Let us recall that the balance is formed in a net assessment, i.e. minus the regulatory values ​​(clause 35 of PBU 4/99). Such regulating quantities also include depreciation. Therefore, for intangible assets, balance sheet line 1110 is arithmetically determined as follows:

Line 1110 = Debit balance of account 04 - Credit balance of account 05 “Amortization of intangible assets”

This means that intangible assets are reflected in the balance sheet at their residual value.

The balance sheet also contains line 1130 “Intangible exploration assets.” But the assets reflected here are not classified as intangible from the point of view of PBU 14/2007; their accounting is carried out in accordance with PBU 24/2011. Intangible exploration assets on the balance sheet are the costs of searching, evaluating mineral deposits and exploring mineral resources in a certain subsoil area and which do not relate to the acquisition or creation of an object that has a tangible form (

Currently, the Company is receiving documents for registration of intellectual property objects as intangible assets: copies of patents (for utility model, industrial design, invention), copies of Acts on the use of industrial property objects, Intangible assets acceptance certificates. These documents contain three main dates : - priority date (date of filing an application for patent registration); - date of registration of the patent in Rospatent; - date of commencement of use of the object of industrial property in production. According to clause 3.2.13 of the Accounting Policy, intangible assets are accepted for accounting on the date of commencement of use in production of products ( performance of work, provision of services) or for management needs in the presence of documents confirming the existence of the asset itself and the Company’s right to the result of intellectual activity. In the event that the date of the confirming document is later than the date of commencement of use, intangible assets are taken into account according to the date of the confirming document. The current Accounting Policy does not contain taxation aspects regarding determining the date of recognition of intangible assets. At the same time, paragraph 3 of Art. 257 of the Tax Code of the Russian Federation provides for the availability of properly executed documents confirming the existence of the intangible asset itself and (or) the taxpayer’s exclusive right to the results of intellectual activity (including patents, certificates, other documents of protection, agreement of assignment (acquisition) of a patent, trademark) for recognition Intangible assets. In accordance with this, I ask you to give an opinion on which of the above dates is considered the date of recognition of intangible assets for tax purposes and whether a difference arises when accounting for intangible assets in accounting and tax accounting based on the start date of recognition.

How to determine the commissioning date for intangible assets is not established by law. In this regard, the entry date should be established by an internal document of the organization. According to the explanations of the Russian Ministry of Finance, an intangible asset must be put into operation when the object begins to be used in activities aimed at generating income.

The difference in accounting and tax accounting arises if a different useful life is established.

How to calculate depreciation on intangible assets. The organization applies common system taxation

Accrue depreciation on intangible assets according to the rules established by Chapter 25 of the Tax Code of the Russian Federation. Depreciation can be calculated in only two ways:

  • and (or) nonlinear.

Due to differences in the rules for depreciation of intangible assets in accounting and tax accounting, the amounts of depreciation charges that are included in expenses when determining book and taxable income may not be the same. In particular, the amount of depreciation charges will be different:

  • for objects with an indefinite useful life (not depreciated in accounting);
  • if the initial cost of intangible assets differs;
  • if the organization uses different ways depreciation charges;
  • if different useful life periods are established for the same object in accounting and tax accounting;
  • if an organization calculates income tax on a cash basis and accrues depreciation on an unpaid intangible asset in accounting.

In each of these cases, permanent or temporary differences will occur. Therefore, permanent or deferred tax assets (liabilities) will have to be reflected in accounting. Such rules are established by paragraph 3 of PBU 18/02.

An example of calculating depreciation on intangible assets in accounting and tax accounting

CJSC Alfa begins production of water filters. Exclusive rights to this invention the organization received it free of charge from its author under a gift agreement. In February, this agreement was registered with Rospatent, after which the exclusive rights to the invention transferred to the organization. The organization began using them that same month. The cost of registering the agreement amounted to 600 rubles. The organization paid this amount in February. In addition, the organization paid 42,000 rubles. (excluding VAT) for an independent assessment of the exclusive rights to an invention. According to the appraiser, their market value was 150,000 rubles. Alpha must calculate and pay income tax on the market value of the exclusive rights received free of charge.

In accounting, the accountant included exclusive rights to an invention as part of intangible assets at an initial cost of 192,600 rubles. (150,000 rubles + 42,000 rubles + 600 rubles), which, in addition to the market value of the asset, included the costs of registration and payment for the services of an independent appraiser.

The initial cost of the asset in tax accounting included only the actual costs associated with obtaining the asset, 42,600 rubles. (42,000 rub. + 600 rub.).

The organization exercised its right provided for in paragraph 2 of Article 258 of the Tax Code of the Russian Federation and established a useful life in tax accounting of two years (24 months). In accounting, the useful life is set to the same - two years. According to the accounting policy in accounting and tax accounting, depreciation on intangible assets is calculated using the straight-line method. The accountant calculated depreciation as follows.

According to accounting rules, the monthly depreciation amount for exclusive rights was:
RUB 192,600 : 24 months = 8025 rub.

The amount of depreciation in tax accounting for the month was equal to:
42,600 rub. : 24 months = 1775 rub.

In accounting, the accountant recorded the receipt of an asset under a gift agreement and the calculation of depreciation using the following entries.

February:

Debit 08 Credit 98
– 150,000 rub. – the right to the invention received free of charge is reflected;

Debit 08 Credit 60
– 42,600 rub. (42,000 rubles + 600 rubles) – included in the initial cost of the asset are the costs of determining the market value and registering the agreement for the alienation of the right;

Debit 04 Credit 08
– 192,600 rub. (RUB 150,000 + RUB 42,600) – exclusive rights to the invention are reflected as part of intangible assets.

In tax accounting in February, income was reflected in the form of a gratuitously received asset of 150,000 rubles. and the appearance of an intangible asset, the value of which consists of actual costs for its purchase, 42,600 rubles. (42,000 rub. + 600 rub.).

Due to the difference in the moment of recognition of income on assets received free of charge, the formation of a deferred tax was reflected in accounting and tax accounting. tax asset:

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 30,000 rub. (RUB 150,000 x 20%) – reflects the deferred tax asset that appeared in connection with the recognition in tax accounting of income in the form of a gratuitously received asset.

March:

Debit 20 Credit 05
– 8025 rub. – depreciation is calculated in accounting.

On a monthly basis, the organization must recognize in accounting income on an asset received free of charge. The amount of income is determined in proportion to the accrued depreciation and amounts to 6,250 rubles. (RUB 150,000: 24 months) for each month;

Debit 98 Credit 91-1
– 6250 rub. – the market value of the gratuitously received asset is taken into account as part of other income in a part equal to the amount of depreciation for the month.

Debit 68 subaccount “Calculations for income tax” Credit 09
– 1250 rub. (RUB 6,250 x 20%) – part of the deferred tax asset is written off, attributable to part of the cost of the gratuitously received asset, taken into account as other income in accounting.

In tax accounting in March, depreciation was accrued on an intangible asset in the amount of 1,775 rubles. Due to the fact that the amount of depreciation in accounting exceeds the amount in tax accounting, the occurrence of a permanent tax liability was reflected in accounting by posting:

Debit 99 Credit 68 subaccount “Calculations for income tax”
– 1250 rub. ((RUB 8,025 – RUB 1,775) x 20%) – reflects a permanent tax liability.

If a patent for an invention or industrial design is terminated due to non-payment of the patent fee, then do not accrue depreciation on such intangible assets in tax accounting. When restoring the validity of the patent, accrue depreciation on intangible assets in the manner that was in effect until the patent was terminated. Similar explanations are contained in

Accountants and tax specialists often encounter difficulties in interpreting and applying civil law in the field of intellectual property regulation. To help readers understand such a complex issue, in the last issues of last year the main norms of the Civil Code of the Russian Federation regulating “intellectual” turnover were explained. Now we will talk about how to correctly reflect the corresponding transactions in accounting and taxation.

Initial cost of intangible assets in accounting

Intangible assets are accepted for accounting at their actual (initial) cost (clause 6 of PBU 14/2007 “Accounting for intangible assets”, approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n (as amended on May 16, 2016), hereinafter referred to as PBU 14 / 2007. This is an amount calculated in monetary terms, equal to the amount of payment in cash and other forms or the amount of accounts payable, paid or accrued by the organization when acquiring, creating an asset and providing conditions for using the asset for the planned purposes.

The actual (initial) cost of intangible assets depends on the method of its receipt by the organization.

Thus, when purchasing an intangible asset, its actual (initial) cost includes the following expenses:

Amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the copyright holder (seller);

Customs duties and customs fees;

Non-refundable amounts of taxes, government, patent and other fees paid in connection with the acquisition of an intangible asset;

Remunerations paid to the intermediary organization and other persons through which the intangible asset was acquired;

Amounts paid for information and consulting services related to the acquisition of an intangible asset;

Other expenses directly related to the acquisition of an intangible asset and providing conditions for using the asset for its intended purposes.

When creating an intangible asset, in addition to the above-mentioned expenses, the organization may also incur the following:

Amounts paid for the performance of work or the provision of services to third-party organizations under orders, contract agreements, author's order agreements or contracts for the performance of research, development or technological work;

Expenses for remuneration of employees directly involved in the creation of an intangible asset or in the performance of research, development or technological work under an employment contract;

Contributions for social needs;

Expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the actual (initial) cost of which is formed;

Other expenses directly related to the creation of an intangible asset and providing conditions for using the asset for its intended purposes.

The following are not included in the costs of acquisition and creation of intangible assets:

Reimbursable amounts of taxes, except for cases provided for by the legislation of the Russian Federation;

General business and other similar expenses, except when they are directly related to the acquisition and creation of assets;

Expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.

Intangible assets as an investment asset

When purchasing intangible assets using borrowed funds, you need to pay attention to one very important point.

In accordance with clause 10 of PBU 14/2007, expenses for received loans and credits are not expenses for the acquisition or creation of intangible assets, except in cases where the asset, the actual (initial) cost of which is formed, relates to investment assets.

In accordance with PBU 15/2008 “Accounting for expenses on loans and credits”, approved. By order of the Ministry of Finance of Russia dated October 6, 2008 No. 107n (hereinafter referred to as PBU 15/2008), an investment asset is understood as an object of property, the preparation of which for its intended use (purchase, construction, production) requires:

Long time (time criterion);

Significant expenses (cost criterion).

The time and cost criteria are reflected in the accounting policies of the organization for accounting purposes.

If an organization recognizes the acquired (created) intangible asset as an investment asset, interest on borrowed funds taken for its acquisition (creation):

Included in its actual (initial) cost - before the intangible asset is registered (clauses 7, 9 of PBU 15/2008);

They are taken into account as other expenses - after the intangible assets are accepted for accounting (clauses 12, 13 of PBU 15/2008).

If the organization does not recognize the acquired (created) intangible asset as an investment asset, interest on borrowed funds taken for its acquisition (creation) is included in other expenses.

Intangible assets as a contribution to the authorized capital

When introducing intangible assets into the authorized capital (authorized, share fund) of an organization, the actual (initial) cost of intangible assets is recognized as their monetary value, agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation (clause 11 of PBU 14/2007).

The actual (initial) value of intangible assets accepted for accounting during the privatization of state and municipal property by transforming a unitary enterprise into a public joint-stock company is determined in the manner prescribed for the reorganization of organizations in the form of transformation (clause 12 of PBU 14/2007).

By Order of the Ministry of Finance of Russia dated May 20, 2003 No. 44n, Methodological Instructions for the formation financial statements when carrying out reorganization of the organization. According to paragraph 41 of these Methodological Instructions, issues related to the transfer of property and obligations to the legal successor during reorganization in the form of transformation are subject to settlement in the transfer deed.

It should be noted that in the case of privatization of objects owned in whole or in part by the Russian Federation, constituent entities of the Russian Federation or municipalities, it is necessary to invite an appraiser to evaluate them. This follows from the norms Federal Law dated July 29, 1998 No. 135-FZ “On valuation activities in the Russian Federation.”

So, in accordance with Art. 8 of the said law, an assessment by an independent appraiser is mandatory if the transaction involves objects that belong in whole or in part to the Russian Federation, constituent entities of the Russian Federation or municipalities, including:

When determining the value of valuation objects belonging to the Russian Federation, constituent entities of the Russian Federation or municipalities, for the purpose of their privatization, transfer to trust management or lease;

The use of valuation objects belonging to the Russian Federation, constituent entities of the Russian Federation or municipalities as collateral;

Sale or other alienation of valuation objects belonging to the Russian Federation, constituent entities of the Russian Federation or municipalities;

Assignment of debt obligations associated with valuation objects owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

Transfer of valuation objects belonging to the Russian Federation, constituent entities of the Russian Federation or municipalities as a contribution to the authorized capital, funds of legal entities.

Thus, the initial cost of an intangible asset during privatization is determined on the basis of an examination report drawn up by an appraiser.

When receiving an intangible asset free of charge, the actual (initial) cost is determined based on its current market value on the date of acceptance for accounting as an investment in non-current assets (clause 13 of PBU 14/2007).

The current market value of intangible assets means the amount Money, which could be obtained as a result of the sale of the object on the date of determining the current market value. The current market value of an intangible asset can be determined based on an expert assessment.

When receiving intangible assets under an agreement providing for the fulfillment of obligations (payment) in non-monetary means, the actual (initial) cost is determined based on the value of the assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

If it is impossible to determine the value of assets transferred or to be transferred by an organization under such agreements, the value of an intangible asset received by an organization is established based on the price at which similar intangible assets are acquired in comparable circumstances (clause 14 of PBU 14/2007).

Initial cost of intangible assets in tax accounting

As in accounting, the initial assessment of intangible assets in tax accounting depends on the method of their receipt by the organization.

Thus, the initial cost of depreciable intangible assets upon acquisition is determined as the sum of the actual expenses associated with such acquisition, as well as the costs of bringing the intangible assets to a state in which they are suitable for use, with the exception of VAT and excise taxes (except for cases provided for by the Tax Code of the Russian Federation (clause 3 Article 257 of the Tax Code of the Russian Federation)).

The cost of intangible assets created by the organization itself is determined as the amount of actual expenses for their creation and production. It can be:

Material costs;

Labor costs;

Expenses for third party services;

Patent fees associated with obtaining patents, certificates, etc.

The amounts of taxes taken into account as expenses in accordance with the requirements of the Tax Code of the Russian Federation (clause 3 of Article 257 of the Tax Code of the Russian Federation) are not included in the initial cost of intangible assets.

Property (property rights) received in the form of a contribution (contribution) to the authorized (share) capital of an organization, for tax purposes, is accepted for tax accounting at their value (residual value), which is determined according to data tax accounting from the transferring party on the date of transfer of ownership of the specified property (property rights), taking into account additional costs (payment for information, consulting services, appraiser services, etc.). These expenses must be defined in the constituent documents as a contribution (contribution) to the authorized (share) capital (paragraph 3, subparagraph 2, paragraph 1, article 277 of the Tax Code of the Russian Federation).

If the receiving party cannot document the value of the contributed property (property rights) or any part thereof, then the value of this property (property rights) or part thereof is recognized as equal to zero (paragraph 3, subsection 2, clause 1, article 277 of the Tax Code of the Russian Federation ).

If the contribution is made by individuals and foreign organizations, then the value of the property (residual value) is determined as the amount of documented expenses for its acquisition (creation) taking into account depreciation (depreciation) accrued for the purpose of taxing profit (income) in the state of which the tax resident is transmitting side. Such value should not be higher than the market value of this property (property rights), confirmed by an independent appraiser acting in accordance with the legislation of the specified state (paragraph 4, subparagraph 2, paragraph 1, article 277 of the Tax Code of the Russian Federation).

Of course, this norm of the Tax Code of the Russian Federation mainly applies to foreign organizations. Concerning individuals, then the cost of the contribution is determined by the documents that this person can submit.

The value of property (property rights) received in the course of privatization of state or municipal property in the form of a contribution to the authorized capital of organizations is recognized for the purposes of this chapter at the cost (residual value) determined as of the date of privatization according to accounting rules.

Receipt of intangible assets into the company

Intangible assets can be received by an organization by purchasing it for money, creating it in the organization, or as a contribution to the authorized (share) capital; free of charge, under barter agreements, etc.

When receiving intangible assets, organizations usually enter into the following types of contracts:

Agreement on the alienation of a patent (when acquiring exclusive rights to an invention, utility model or industrial design);

Agreement on the alienation of the exclusive right to a work (for the acquisition of works of science, art, computer programs and databases);

Work agreement;

R&D agreement (a type of contract);

Foundation agreement (in case of contribution of intangible assets to the contribution to the authorized capital), etc.

According to Art. 1365 of the Civil Code of the Russian Federation, under an agreement on the alienation of the exclusive right to an invention, utility model or industrial design (agreement on the alienation of a patent), one party (patent holder) transfers or undertakes to transfer its exclusive right to the corresponding result of intellectual activity in full to the other party - the acquirer of the exclusive right (to the purchaser of the patent).

When filing an application for a patent for an invention, the author may attach to the application documents a statement that if the patent is issued, he undertakes to enter into an agreement on the alienation of the patent with any citizen of the Russian Federation or Russian legal entity who is the first to express such a desire and notify the patent holder and the federal authority about it executive power on intellectual property (clause 1 of article 1366 of the Civil Code of the Russian Federation).

Rospatent publishes information about this application in the official bulletin. The nomenclature of official publications of Rospatent was approved by order of this department dated February 26, 2009 No. 32.

A person who has concluded an agreement with the patent holder on the alienation of a patent for an invention is obliged to pay all patent fees from which the applicant (patent holder) was exempted. In the future, patent fees are paid in accordance with the established procedure.

Under an agreement on the alienation of the exclusive right to a work, the author or other copyright holder transfers or undertakes to transfer the exclusive right to the work belonging to him in full to the acquirer of such right (Article 285 of the Civil Code of the Russian Federation).

An agreement on the alienation of the exclusive right to a work is not subject to state registration, since the emergence, implementation and protection of copyright does not require registration of a work or compliance with any other formalities (clause 2 of Article 1232, clause 4 of Article 1259 of the Civil Code of the Russian Federation) .

Under a contract for the performance of scientific research work, the contractor undertakes to carry out scientific research stipulated by the technical specifications of the customer, and under a contract for the performance of experimental design and technological work - to develop a sample of a new product, design documentation for it or new technology, and the customer undertakes to accept the work and pay for it. Unless otherwise provided by law or contract, the risk of accidental impossibility of fulfilling contracts for the performance of research, development and technological work is borne by the customer (Article 769 of the Civil Code of the Russian Federation).

When performing R&D, the contractor has the right, unless otherwise provided by the contract, to involve third parties in its execution. The rules on the general contractor and subcontractor (Article 706 of the Civil Code of the Russian Federation) apply to the relations of the contractor with third parties.

The parties to contracts for the performance of research, development and technological work have the right to use the results of the work within the limits and on the conditions stipulated by the contract.

The source of the acquisition and creation of intangible assets is capital investments, which represent the totality of costs for making long-term investments of an organization associated with the acquisition and creation of fixed assets and intangible assets.

Information about the receipt of intangible assets into the organization is first reflected in account 08 “Investments in non-current assets”. A special sub-account 08-5 “Acquisition of intangible assets” is opened for it;

Account 08 - active, debit balance, shows the amount of unfinished investments in intangible assets.

The debit of subaccount 08-5 reflects the amount of actual costs for the acquisition of an intangible asset, included in its actual (initial) cost.

The generated actual (initial) cost of intangible assets accepted for operation and registered in the prescribed manner is written off from the credit of subaccount 08-5 to the debit of account 04:

Debit 04 Credit 08-5

The registration of an intangible asset at its actual (initial) cost and its commissioning are reflected.

Documents confirming receipt of intangible assets

The organization must have documents confirming the receipt of intangible assets. Such documents, in particular, include:

Patents, certificates and other documents of protection;

Agreement on the alienation of the exclusive right to the result of intellectual activity or means of individualization, agreement on the alienation of the exclusive right to a work and other agreements;

Documents confirming the transfer of the exclusive right without an agreement, etc.;

Acts on acceptance and transfer of intangible assets. Since this unified form primary documentation has not been developed, you can use form No. O C-1, having previously made the necessary changes and additions. The form of the developed act on the acceptance and transfer of intangible assets should be approved in the accounting policy as an appendix;

Intangible assets accounting card (form No. NMA-1);

Invoices and invoices issued by sellers of intangible assets, etc.

Practical situations

Let's look at specific examples of how the acquisition of various intangible assets is reflected in accounting and tax accounting.

Practical situation 1: a patent for a selection achievement has been acquired

On December 10, 2017, LLC "X" acquired from CJSC "U" under an agreement on the alienation of exclusive rights, a patent for a selection achievement for 2,360,000 rubles, including VAT - 360,000 rubles.

When purchasing an intangible asset, the company paid a patent fee in the amount of 660 rubles. for registration of an agreement on the alienation of the exclusive right to a selection achievement.

The selection achievement is supposed to be used for the production of products subject to VAT;

Reference data: By order of the manager, the useful life of an intangible asset is set at 20 years (seventh depreciation group).

According to the accounting policy, depreciation is calculated using the linear method in accounting and tax accounting.

Please note that the transfer of the exclusive right to a selection achievement is subject to VAT (clause 1 of Article 146 of the Tax Code of the Russian Federation, subclause 26 of clause 2 of Article 149 of the Tax Code of the Russian Federation).

The following entries are made in accounting.

In December 2017

Debit 08-5 Credit 60

2000 000 rub. - the purchase price of the patent is reflected in the amount excluding VAT;

Debit 19-2 Credit 60

360,000 rub. - the amount of “input” VAT is reflected according to the seller’s invoice;

Debit 60 Credit 51

RUB 2,360,000 - funds were transferred to the seller of the patent;

Debit 08-5 Credit 76, subaccount “Calculations for patent fees”

660 rub. - a fee has been charged for the state registration of an agreement on the alienation of the exclusive right to a selection achievement;

Debit 76, subaccount “Calculations for patent fees” Credit 51

660 rub. - the fee for state registration of the agreement on the alienation of the exclusive right to a selection achievement is transferred;

Debit 04 Credit 08-5

2000 660 rub. (2,000,000 rubles + 660 rubles) - registration of intangible assets is reflected at the actual (original) cost;

Debit 68, subaccount “Accounting for VAT calculations” Credit 19-2

360,000 rub. - the amount of “input” VAT on the intangible asset accepted for accounting is presented for deduction.

In this situation, the initial cost of the intangible asset for tax accounting purposes will differ from the initial cost formed according to the accounting rules for the cost of paying the fee for the state registration of the agreement on the alienation of the exclusive right to a selection achievement.

According to the Determination of the Constitutional Court of the Russian Federation dated December 10, 2002 No. 283-O, patent duties, although they do not have a number of essential features of a tax payment, inherently fall under the concept of a fee established by clause 2 of Art. 8 of the Tax Code of the Russian Federation (see also decisions of the Supreme Arbitration Court of the Russian Federation dated August 28, 2012 No. VAS-5123/12, dated April 11, 2012 No. VAS-308/12).

In tax accounting, this expense is recognized as part of other expenses associated with production and sales, according to clause. 1 clause 1 art. 264 Tax Code of the Russian Federation.

At the same time, it should be noted that the Russian Ministry of Finance expressed a different point of view regarding patent duties. Thus, in letter dated 02/06/2006 No. 03-03-04/1/88, the Russian Ministry of Finance notes that “the cost of intangible assets created by the organization itself is determined as the amount of actual expenses for their creation, production (including material costs, labor costs, expenses for services of third-party organizations, patent fees associated with obtaining patents, certificates), with the exception of tax amounts taken into account as expenses in accordance with the Code (see also letter of the Ministry of Finance of Russia dated August 12, 2011 No. 03- 03-06/1/481). Taking into account the above, the costs of acquiring the initial patent for an invention, utility model, or industrial design form the cost of an intangible asset.”

In any case, the right to choose remains with the organization. If patent duties are taken into account for profit tax purposes as part of other expenses associated with production and sales, it will be necessary to draw up a tax register calculating the formation of the initial cost of an intangible asset and make an entry in the register for accounting for other expenses associated with production and sales (see table . 1).

Table 1. Register-calculation of the formation of the initial cost of an intangible asset

*IN in this example a situation is considered where the organization has decided to include the costs of paying duties as part of other costs associated with production and sales.

In this situation, the patent duty when taxing profits is taken into account as part of other expenses associated with production and (or) sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). In this regard, at the time of registration of an intangible asset, the specified expense is recognized only for tax accounting purposes (Table 2).

Table 2. Tax register “Other expenses related to production and sales” for December 2017

In accounting, this expense will be recognized as a current expense as depreciation is calculated, that is, from the first day of the month following the month the facility was put into operation. Thus, a taxable temporary difference arises, which will result in a deferred tax liability(IT).

IT for patent duty = 660 rubles. x 20% = 132 rub.

Debit 68 “Accounting for income tax calculations” Credit 77 “IT for patent duties”

132 rub. - accrual of deferred tax liability is reflected.

The amount of depreciation for a month in accounting is determined by multiplying the initial cost of an intangible asset by the depreciation rate (Na), calculated based on the useful life of the object:

Na = 100%: 240 months. = 0.42%.

Ames. =2,000,660 x 0.42% = 8,402.77 rubles.

The following entries must be made in January 2018:

Debit 25 (26) Credit 05

8402.77 rub. - depreciation of the intangible asset was accrued for the month.

At the same time, the part of the IT related to the reporting month is written off (IT month for patent duty = 132 rubles: 240 months = 0.55 rubles):

Debit 77 “IT for patent duties” Credit 68 “Accounting for income tax calculations”

0.55 rub. - reflects the write-off of part of the deferred tax liability relating to the reporting month.

This entry is made throughout the useful life.

Practical situation 2: a patent for an invention has been acquired

In January 2016, U LLC filed an application with Rospatent to obtain a patent for the invention. When filing an application for a patent, a statement was attached that OOO “U” undertakes to transfer the exclusive right to the invention, that is, assign the patent, to the person who first expressed a desire to acquire it.

LLC "X" in July 2017 sent a notification to Rospatent and the patent holder with the intention of acquiring the exclusive right to the invention. In the same month, LLC “X” and LLC “U” entered into an agreement on the assignment of the exclusive right to an invention in the amount of 1,500,000 rubles, and LLC “X” paid the following patent fees (Article 1366 of the Civil Code of the Russian Federation):

For registration of an application for a patent for an invention - 1200 rubles.

For conducting a substantive examination of an application for an invention and making a decision based on its results - 1,800 rubles.

In September 2017, Rospatent decided to issue a patent, and LLC X paid a fee for registration of the invention and issuance of a patent for the invention - 2,400 rubles.

After this, Rospatent published information about the grant of a patent in its official bulletin and included the invention in State Register inventions of the Russian Federation. After this procedure, LLC “X” was issued a patent.

In subsequent years, starting from the third, LLC “X” will pay annual fees for maintaining the patent for the invention.

On September 30, 2017, the intangible assets facility was put into operation and registered for accounting and tax purposes.

LLC “X” determines income and expenses for profit tax purposes using the accrual method.

Let's look at the accounting records.

In July 2017:

Debit 08-5 Credit 60

RUB 1,500,000 - reflects the purchase price of the patent. This operation is not subject to VAT (subclause 26, clause 2, article 149 of the Tax Code of the Russian Federation);

1200 rub. - state duty for registration of an application for an invention has been charged;

Debit 08-5 Credit 76, subaccount “Settlements with the Patent Office”

1800 rub. - a state fee has been charged for conducting a substantive examination of an application for an invention and making a decision based on its results;

Debit 60 Credit 51

RUB 1,500,000 - the transfer of funds to LLC “U” is reflected;

1200 rub. - the patent fee for registration of an application for an invention is listed;

Debit 76 subaccount “Settlements with the Patent Office” Credit 51

1800 rub. - the patent fee is listed for conducting a substantive examination of an application for an invention and making a decision based on its results.

For tax accounting purposes, paid patent fees will be recognized as other expenses associated with production and sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). In this regard, a taxable temporary difference is formed, which will lead to the formation of IT (Table 3).

Table 3. Tax register “Other expenses related to production and sales” for July 2017

IT for state duties (3000 rubles x 20% = 600 rubles) is reflected by the entry:

Debit 68 “Accounting for income tax calculations” Credit 77 “IT for state duties”

600 rub. - accrual of deferred tax liability is reflected.

IT is subject to write-off as depreciation is calculated in accounting.

September 2017

Debit 08-5 Credit 76, subaccount “Settlements with the Patent Office”

2400 rub. - patent fees are charged for registration of an invention and the issuance of a patent;

Debit 76, subaccount “Settlements with the Patent Office” Credit 51

2400 rub. - the patent fee for registration of an invention and the issuance of a patent is listed;

Debit 04 Credit 08-5

RUB 1,505,400 (RUB 1,500,000 + RUB 1,200 + RUB 1,800 + RUB 2,400) - registration of an intangible asset at its actual (original) cost is reflected.

Having registered the acquired intangible asset for accounting and tax purposes, it is necessary to determine its useful life.

There is no direct indication in accounting and tax legislation as to whether the period of consideration of a patent application by Rospatent should be taken into account in the useful life.

The Ministry of Finance of Russia, by letter dated March 7, 2008 No. 03-03-06/1/164, made an attempt to clarify the procedure for determining the useful life for tax accounting purposes in the current situation. But this letter did not bring any clarity.

Let's turn to the Civil Code of the Russian Federation. In accordance with paragraph 1 of Art. 1363 of the Civil Code of the Russian Federation, the validity period of the exclusive right to an invention and the corresponding patent is calculated from the date of filing the initial application for a patent with the federal executive body for intellectual property and is 20 years.

In this regard, when establishing the useful life of the acquired intangible asset, in the author’s opinion, it is possible to take into account the processing time of the application at Rospatent:

SPI = 20 years x 12 months. – 21 months (from January 2016 to September 2017 inclusive - application processing time at Rospatent) = 219 months.

Such a calculation should be documented in an accounting certificate and a corresponding order (instruction) issued by the manager.

If there are no differences in the useful life between accounting and tax accounting, then they appear when the initial cost of the object is formed. This applies to expenses incurred for payment of patent fees.

Thus, it is necessary to draw up a tax register-calculation of the formation of the initial cost of an intangible asset (see Table 4).

Table 4. Register-calculation of the formation of the initial cost of an intangible asset

At the time of registration of an intangible asset, patent duties are recognized as expenses only for tax accounting purposes (see Table 5).

Table 5. Tax register “Other expenses related to production and sales” for September 2017

In accounting, these expenses will be recognized as current as depreciation is calculated, that is, from the first day of the month following the month the facility was put into operation. Thus, taxable temporary differences arise, which will lead to the formation of deferred tax liabilities (DTL): DTL for patent duty = 2,400 rubles. x 20% = 480 rub.

An entry is made in accounting:

Debit 68 “Accounting for income tax calculations” Credit 77 “IT for state duty”

480 rub. - accrual of deferred tax liability is reflected.

Let's calculate the amount of depreciation for an intangible asset.

Na = 100%: 219 months. = 0.46%;

Ames. = 1,505,400 rub. x 0.46% = 6924.84 rubles.

October 2017:

Debit 25 (26) Credit 05

6924.84 rub. - depreciation of the intangible asset was accrued for the month.

At the same time, the part of the IT related to the reporting month is written off (IT month for patent duties = (600 rubles + 480 rubles): 219 months = 4.93 rubles):

Debit 77 “IT for patent duties” Credit 68 “Accounting for income tax calculations”

4.93 rub. - reflects the write-off of part of the deferred tax liability relating to the reporting month.

Such records are made throughout the useful life.

In subsequent years, starting from the third, LLC “X” will pay annual fees in the amount of 600 rubles for maintaining the patent for the invention.

Debit 26 Credit 76, subaccount “Settlements with the Patent Office”

600 rub. - the accrual of patent fees for maintaining the patent in force is reflected;

Debit 76, subaccount “Settlements with the Patent Office” Credit 51

600 rub. - the patent fee for maintaining the patent in force is listed.

In tax accounting, in accordance with the letter of the Ministry of Finance of Russia dated 02/06/2006 No. 03-03-04/1/88, expenses incurred for the payment of patent duties associated with the extension of the validity period of patents for inventions and utility models can be taken into account by the taxpayer when taxing profits as part of other expenses, provided that these expenses meet the criteria given in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

We talked about existing methods for calculating depreciation of intangible assets (IIA) in accounting and tax accounting in. How is the period over which intangible assets are amortized determined?

Depreciation of intangible assets: how to determine the useful life in accounting?

The useful life (USL) of intangible assets is the period of time, expressed in months, during which an organization expects to use intangible assets to obtain economic benefits. This period is determined at the time of acceptance of intangible assets for accounting (clause 25 of PBU 14/2007). SPI is used to determine the amount of depreciation charges.

When applying the depreciation method in proportion to the volume of production, the SPI is determined based on the volume of products intended for production or other natural indicator.

If the PPI for a specific object cannot be reliably determined, such an object is recognized as an asset with an uncertain PPI and, therefore, is not subject to depreciation (clause 23 of PBU 14/2007).

Naturally, the SPI for intangible assets must be more than 12 months, since this criterion is one of the mandatory criteria for recognizing an item of property as an intangible asset (clause 3 of PBU 14/2007).

When determining the depreciation period of intangible assets, they are guided (clause 26 of PBU 14/2007):

  • the duration of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset;
  • the expected life of the asset during which economic benefits are expected to be derived from it.

Business reputation as a special type of intangible asset

The intangible assets also take into account the positive business reputation that arises when acquiring an enterprise as a property complex. It is defined as the excess of the purchase price paid to the seller upon acquisition of the enterprise over the sum of all assets and liabilities on the balance sheet at the date of acquisition. Such business reputation is considered as a premium to the price paid by the buyer of the enterprise, who expects future economic benefits from it (clause 4, 43 PBU 14/2007).

The amortization period for goodwill is the same for everyone and is 20 years. Moreover, depreciation can only be calculated using the linear method (clause 44 of PBU 14/2007).

Is it possible to change the SPI in the future?

Establishing the SPI of an intangible asset at the time of its acceptance for accounting does not mean that this period is final and cannot be changed.

The SPI must be checked annually to ensure its correctness. If this period has changed significantly (for example, the expected period of use of intangible assets has increased significantly), the period must be adjusted, and the resulting adjustments must be reflected as changes in the estimated values ​​(clause 27 of PBU 14/2007).

Intangible assets with an undefined SPI also need to be checked. If it becomes possible to set this period for it, a depreciation calculation method is selected for such intangible asset, and the object itself begins to depreciate. The resulting adjustments are reflected, as in the revision of the JPI, as changes in the estimated values.

Amortization of intangible assets: asset or liability?

Typically, amortization of intangible assets is written off to cost accounts. Which ones exactly depend on where the object is used (production, sale of goods, management purposes, etc.). And for a loan, as a rule, it is charged to account 05 “Amortization of intangible assets” (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit accounts 20 “Main production”, 26 “General business expenses”, 44 “Sales expenses”, etc. - Account credit 05

If an intangible asset is used to create other property, for example, in the construction of a building, the depreciation accrued on the intangible asset will be reflected as follows:

Debit of account 08 “Investments in non-current assets” - Credit of account 05

Despite the fact that depreciation of intangible assets is reflected in passive account 05, talk about reflecting depreciation in an asset or liability balance sheet it is forbidden. After all, the balance is drawn up in a net assessment, that is, minus the regulatory values. This means that depreciation is not reflected separately in the balance sheet (clause 35 of PBU 4/99).

Depreciation period for intangible assets in tax accounting

The useful life of intangible assets in tax accounting is the period of time, expressed in months or years, during which an object of intangible assets serves to fulfill the goals of the organization’s activities (clause 1 of Article 258 of the Tax Code of the Russian Federation). For depreciable intangible assets, this period is set by the organization on the date the object is put into operation and must be more than 12 months (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

By depreciation groups, intangible assets are distributed similarly into 10 groups: from the first (1 year to 10 years).

To calculate the depreciation of intangible assets in tax accounting, the SPI is determined based on the validity period of the patent, certificate, other legislative restrictions on the terms of use of intellectual property objects or restrictions established by the contract. If SPI cannot be established, then, unlike accounting, such intangible assets are depreciated based on a period of 10 years (clause 2 of Article 258 of the Tax Code of the Russian Federation).

For some intangible assets, an organization can independently establish an IPI lasting at least 2 years:

  • the exclusive right of the patent holder to an invention, industrial design, utility model;
  • the exclusive right of the author and other copyright holder to use a computer program, database;
  • the exclusive right of the author or other copyright holder to use the topology of integrated circuits;
  • the exclusive right of the patent holder to selection achievements;
  • possession of know-how, secret formula or process, information regarding industrial, commercial or scientific experience;
  • exclusive right to audiovisual works.


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