Purchase 1c reflected in the accounting. Accounting info

Almost every organization in the course of its activities is faced with the acquisition and use of computer programs. How to take into account the cost of computer programs in accounting and tax accounting? What transactions reflect the accounting of computer programs?

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

Period of validity of the right to a computer program program

In order to accept a computer program for accounting, you need to know the period of its use - the period of validity of the license for the program. It is usually listed in a copy of the license or license agreement. In the absence of such, for the period of use of the software, the term of the purchase agreement is assumed. If the term is not mentioned either in the contract or in the agreement, then following the 4th paragraph of Art. 1235 of the Civil Code, it should be considered equal to 5 years.

Accounting for computer programs

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

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

During the entire useful life of a computer program, the initial cost is written off to the debit part of the organization's cost accounting accounts, in accordance with the specifics of the software used and its relation to the production process. In a simple way, the object is, as it were, amortized.

Accounting entries for the accounting of computer programs:

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

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

Software write-off posting - D 20 (25, 26, 44) K 97

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

Tax accounting accounting of computer programs

For the correct calculation of income tax, the costs associated with the acquisition of any software for a computer should be included within other expenses.

Clause 1 of Art. 272 of the Tax Code of the Russian Federation says that expenses accepted for tax purposes must be spent in the reporting period in which they are committed, regardless of their payment. According to paragraph 1 of Art. 26 of the Tax Code of the Russian Federation, software costs are included in income taxation. At the same time, expenses in the amount of the initial cost of the object can be written off once, since the Tax Code does not prohibit this. In arbitration court practice, many cases have accumulated when judges supported this particular position.

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

The difference between the two accounting: tax and accounting

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

In accordance with the Civil Code of the Russian Federation, the purchase of software involves the transfer to the buyer of the non-exclusive right to use it with the preparation of the relevant primary documents in accordance with legislative requirements. According to Federal Law No. 402-FZ "On Accounting", the implementation of business transactions must be accompanied by supporting documents. The costs of writing off the 1C program are confirmed by the license agreement and the act of acceptance and transfer.

How to pay for the purchased software in 1C?

To pay for the 1C program, you will need to draw up a payment document and register a bank statement. For this:

In the "Bank" section of the "Bank and cash desk" main menu, a new "Payment order" is formed, in which all the required fields are filled;
The date of payment is indicated;
The account to which the funds will be transferred is selected from the appropriate reference books;
The name of the supplier and the contract is filled in;
The details of the bank account to which the payment is transferred are indicated.

To print a payment order, use the button with the same name at the bottom of the form, after which the document is saved and posted.

In the "VAT" field, indicate the "Without VAT" option, since the transfer of rights to use intellectual property, according to the Tax Code of the Russian Federation, is exempt from VAT.

Next, the name is selected cash flow items. The amount of payment is entered and the rate "Without VAT" is indicated. It should be borne in mind that when using the electronic version of the payment order, the type of payment is filled in in the form of a bank code. In the corresponding field of the document, the requisite is selected from the drop-down list or the user enters the value set by the beneficiary's bank. Next, the purpose of the payment is entered in the provided field.

With full prepayment of the 1C program:

The corresponding sign is established in the payment document;
A "Write-off from the current account" is issued, in which all the details are automatically taken from the payment document;
"Write-off from the current account" is created in the "Bank statements" journal of the "Bank" section of the "Bank and cash desk" menu using the "Write-off" button in the form of a journal.

The bank statement confirmation option should be disabled if the purchase has not been paid and, therefore, funds have not been debited from the account. Saving "Write-off from the current account" does not create transactions and register transactions. The required flag is set when registering a bank statement.

After confirming the write-off of funds from the organization's account with an extract from the banking institution, the previously saved "Write-off from the current account" is carried out, forming the corresponding entries in the accounting.

Confirmation of the specified document is carried out as follows:

From the list of bank statements located in the "Bank" section of the "Bank and cash desk" menu, an unperformed "Write-off from the current account" opens;
The flag "Confirmed by bank statement" is set in it, the document is saved and posted.

How to take into account the costs of purchasing a 1C program

To account for the costs of purchasing the 1C program, the "Receipt of goods and services" is first formed and filled in, the conduct of which creates the corresponding accounting entries. New document:

Opens from the "Purchases and Sales" menu in the "Purchases" section;
The required type of operation is set as "Purchase, commission".

When entering information into the fields "Counterparty" and "Contract" in the header, the supplier and the corresponding contract with him are selected from the reference books of the same name.

In the provided field for selecting a contract, only those contracts are displayed for which the "With supplier" type is provided.

Next, the "Services" tab is filled in in the document under consideration. The nomenclature must correspond to the type of paid service. Previously, in the "Nomenclature" reference book, the service of interest must be entered in the "Services" folder. Then the rest of the fields are filled in.

For the purchased 1C program in the nomenclature reference, you should set the corresponding sign "Service" for the specifics of reflection in accounting.

When filling out the tabular section “Receipts of goods and services” on the “Services” tab, the method of cost recognition must be indicated for the item. In the corresponding fields of the reference book "Deferred expenses":

The method of cost recognition is selected from the drop-down list;
The type of asset is indicated, the write-off value of which is established by the procedure for similar assets - "Other current assets".

The reference book "Deferred expenses" is available in the section "Income and expenses" of the main menu "Reference books and accounting settings".

On the "Additional" tab, the details of the submitted receipt document are entered. Fill in the number and date in the appropriate fields. If necessary, the consignor and consignee are also indicated. After that, the document is posted.

Thus, the costs of purchasing the 1C program will be written off in parts in accordance with the parameters established in the directory "Deferred expenses".

How to include part of the costs of writing off 1C in the current period?

To classify part of the costs for writing off 1C in the current period, a routine operation "Close of the month" is created, in which the type of operation "Write-off of deferred expenses" is indicated. Usually, such operations in 1C are performed by processing the "Close of the month". Let's consider this operation separately:

From the menu "Operations" in the section "Closing of the period" a routine operation "Closing of the month" is opened (photo No. 8);
The current period is selected, the commands "Write-off of deferred expenses" and "Perform month-closing" are set.

Photo № 8. Creation of the closing of the period (month) and filling in the fields.

Postings as a result of performing routine operations are shown in photo No. 9. After all operations are completed, the amount of written off expenses is checked. This completes the procedure for accounting and writing off the costs of purchasing the 1C program.

Photo No. 9. Accounting entries as a result of period-end closing.

We have already talked about accounting for exclusive rights -. In this article, we will tell you about how the program takes into account transactions for the transfer and receipt of non-exclusive rights to use the results of intellectual activity under license agreements.

According to article 1235 of the Civil Code of the Russian Federation, under a license agreement, one party - the owner of the exclusive right to the result of intellectual activity (licensor) - grants or undertakes to grant the other party (licensee) the right to use such a result within the limits of the agreement. The license agreement is usually concluded in writing. Orally, you can only conclude a license agreement on the granting of the right to use a work in a periodical (clause 2, 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 licensing agreement are applied to a sublicense 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 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 the agreement provides otherwise. The remuneration can be in the form of fixed one-time or periodic payments, percentage deductions from income (proceeds), 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 retaining 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 the licensor retaining the 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, the income from the provision of an intangible asset for use is reflected by the licensor organization as part of income from ordinary activities. If the provision of intangible assets for use is not one of the activities of the organization (clauses 5,7 PBU 9/99 "Income of the organization"), then as part of other income.

Since the licensor remains the owner of the exclusive right to the intangible asset, he does not write it off from the balance sheet. For this reason, the licensor continues to amortize the intangible assets provided for use (clause 38 of PBU 14/2007 "Accounting for intangible assets"). Depreciation is reflected in the structure of expenses for ordinary activities if the granting of the rights to use intangible assets is one of the activities of the licensor organization. If the proceeds from the transfer of intangible assets are accounted for as other income (account 91.01 "Other income"), then amortization is charged, respectively, to account 91.02 "Other expenses" (clauses 5, 11 of PBU 10/99 "Organization expenses").

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

regardless of state registration of exclusive rights to such programs and bases (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 of 18.08.2008 No. 03-07-07 / 79).

Implementation of simple licenses as part of the main activity

Example 1

LLC Andromeda applies the general taxation system, PBU18 / 02, is not exempt from VAT, has the exclusive right to the Andromeda Nebula software, which is included in the IA. In October 2015, Andromeda LLC (licensor) entered into a license agreement with Fregat LLC (licensee), under which the licensor grants the licensee the right to use this software under a simple (non-exclusive) license. The license is valid for 1 year. The remuneration for the granted right to use the software is paid to the licensor at a time on the day of signing the contract and amounts to 32,000 rubles. (VAT is not levied on the basis of subparagraph 26 of paragraph 2 of article 149 of the Tax Code of the Russian Federation). Sale of licenses for software products is one of the main activities of Andromeda LLC. Depreciation accrued in software tax accounting is included in production and sales expenses. 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 refers to the entire period of use of the intangible assets by the recipient of the rights to it. To summarize information on income received (accrued) in the reporting period, but related to future reporting periods, account 98 "Deferred income" is intended in the Chart of Accounts.

For example, given the large range of transferred non-exclusive licenses for software products within the framework of the main activity and guided by the principle of rationality of accounting, Andromeda LLC provided in its accounting policy for a one-time recognition of the amounts of one-time payments as current income.

For the purpose of calculating income tax, the date of receipt of income from sales should be the date of realization 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" rev. 3.0 the transfer of rights to the result of intellectual activity is registered using a document Implementation (act, invoice) with the type of operation Services... The document is available from the section Purchases... Document Implementation (act, 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 Contractors);
in field Contract the name of the license agreement is indicated (selected from the directory of agreements with the counterparty);
in field Nomenclature the name of the transferred license is indicated, which is selected from the directory Nomenclature Nomenclature type Services);
fields are filled Quantity, Price, Amount of licenses transferred;
in field % VAT the value must be selected Without VAT;
when filling in the field Accounting accounts follow the hyperlink to the form of the same name and specify the income account, item group and expense account.

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

In order for the amounts and accounting accounts for a specific item to be substituted automatically in the tabular section of the document, you must first perform the setting. We remind you that the rules for defining item accounting accounts can be specified in the form Item accounting accounts, access to which is carried out via the hyperlink of the same name from the reference book Nomenclature... To set the price type for a specific type of item, you must use the document Setting item prices(chapter Warehouse).

Implementation (act, invoice) with the type of operation Services

Debit 62.02 Credit 62.01 - for the amount of the credited prepayment received from the licensee under the license agreement; Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the exercise of a 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 license agreements, then the licensor inevitably faces the task of documenting such business transactions in an expeditious manner. As you know, 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 dated 06.12.2011 No. 402-FZ.

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

Rice. 2. Setting up the functionality of the program

Printable form Transfer of rights available from document form Implementation (act, invoice) by button Seal(fig. 3).

Rice. 3. The printed form of the deed for the transfer of rights

Despite the fact that this printed form is intended to transfer rights to software products, having edited it, it can also be used to transfer rights to other objects of intellectual property.

To change the details of the signers acting on behalf of the licensor and the licensee, go to the form Seller and buyer details by the hyperlink of the same name located at the bottom of the document Implementation (act, invoice).

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

Please note that a license agreement with the rightholder 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 accession agreement, the terms of which, in particular, can be stated 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 beginning of the use of a computer program or database by the user, as determined by the specified conditions, means his consent to conclude an agreement. In this case, the written form of the contract is considered to be observed (clause 5 of article 1286 of the Civil Code of the Russian Federation).

According to the explanations of the Ministry of Finance of Russia, transactions on the transfer of rights to use computer programs when selling copies in commercial packaging are subject to VAT, since at the time of their purchase at retail the programs are not yet used by the buyer, and the license agreement (by concluding an accession agreement) has not been concluded (letters Of the Ministry of Finance of Russia dated 21.10.2014 No. 03-07-03 / 52967, dated 01.04.2008 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 a sale (regardless of the form of the program carrier) is subject to VAT in accordance with the generally established procedure. In this case, the sale of copies of computer programs may well be reflected in "1C: Accounting 8" rev. 3.0 as the sale of finished goods.

One-time transfer of non-exclusive rights

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 three-year license agreement. For LLC Andromeda, 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 a trademark was accounted for as part of production and sales expenses. This trademark will not be used by the licensor organization for labeling 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 fee 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 of documents to the taxpayer serving as the basis for making settlements, or the last day of the reporting (tax) period (subparagraph 3 of paragraph 4 of 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 during 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 operation.

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

The granting of the right to use a trademark under a licensing 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 drawing up a document Implementation (act, invoice) you need to pay attention to filling in the field Accounting accounts(fig. 4). The income received from the transfer of the trademark for use will be reflected in the credit of account 91.01, expenses related to this income (including the 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 Implementation (act, invoice) with the type of operation Services accounting entries and entries in special resources for tax accounting purposes will be generated:

Debit 62.02 Credit 62.01 - for the amount of the credited 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 VAT charged on monthly income.

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

For this reason, the way in which the depreciation expense is recognized for this intangible asset needs to be changed.

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

Before forming the document you need to charge 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 specify 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 you need to choose from the directory How expenses are reflected a different way of reflecting depreciation expenses due to 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, in the field Cost account in the form of a catalog item How expenses are reflected you should choose account 91.02;
in the tabular section of the document in the field Intangible asset it is necessary to select the name of the trademark from the directory Intangible assets and R&D expenses.

Rice. 5. Change in 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 are generated in special resources of the accounting register for tax accounting purposes:

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

In fig. 6 presents an analysis of account 05 for the half year of 2015 with a breakdown by months. The report clearly demonstrates the change in the method of reflecting the costs of amortization of intangible assets since June 2015.

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

IS 1C: ITS

For more information about the reflection in the accounting of the rights to use the results of intellectual activity, see the "Reference book of business transactions" from the section "Accounting and tax accounting" at the link.

Acquisition of a non-exclusive right under a license agreement

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

Purchase of a computer program for 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 is purchased under a sale and purchase agreement, then the license agreement with the copyright holder can be concluded in a simplified manner in the form of an accession agreement ("boxed license").

The cost of the software in the form of a fixed payment can be attributed to deferred expenses in accordance with para. 2 p. 39 PBU 14/2007. The term of use of the program is set in the license agreement. If the term is not set in the agreement, then the taxpayer can set the term on his own, fixing this rule in his 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 estimate of the expected receipt of future economic benefits from the use of this program (paragraph 3 of PBU 21/2008).

Expenses in the form of remuneration for the right to use a computer program under a license agreement may be taken into account by the organization for the purposes of taxation of profits (clause 26, clause 1 of 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 relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are allocated by the taxpayer independently (clause 1 of article 272 of the Tax Code of the Russian Federation). Referring to this provision, the Ministry of Finance believes that the cost of purchasing a computer program should be included in other costs associated with production and (or) implementation in the following order (letter dated 31.08.2012 No. 03-03-06 / 2/95 ):

if, under the terms of the contract for the acquisition of non-exclusive rights, the period for using computer programs is established, expenses related to several accounting periods are taken into account when calculating the tax base evenly during these periods;
if it is impossible to determine the term of use of computer programs from the terms of the contract for the acquisition of non-exclusive rights, then the expenses are distributed taking into account the principle of equal 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 costs applies to the costs of the subsequent modification of the computer program (letter of the Ministry of Finance of the Russian Federation of 18.03.2014 No. 03-03-06 / 1/11743).

However, the judges in the majority believe that taxpayers have the right to take into account the disputed expenses at a time, and regardless of whether the term for using the software is determined in the license agreement or not (resolution of the Federal Antimonopoly Service of the Moscow District of 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 of May 24, 2011 in case No. A27-9148 / 2010).

Example 3

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

According to par. 1 clause 39 of PBU 14/2007, the non-exclusive right to use the computer program received by the organization is reflected in the off-balance sheet account in the assessment determined based on the amount of remuneration established by the license agreement. This operation can be registered with the document Manual operation(chapter Operations).

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

by counterparties - subconto Contractors;
for intangible assets - subconto Intangible assets.

The accounting procedure 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 rights

In field Nomenclature the name of the obtained licensed software is indicated, which is selected from the directory Nomenclature(in the form of a catalog item in the field Nomenclature type the value must be selected Services).

When filling in the field Accounting accounts you should follow the hyperlink in the form of the same name and indicate (for the purposes of accounting and tax accounting):

expense account (97.21 "Other prepaid expenses");
the name of the expense of future periods, which is selected from the reference book of the same name ( 1C: Trade Management 8);
division of costs ( Sales department).

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

type of expense for tax purposes ( Other);
type of asset in the balance sheet ( Other current assets);
RBP amount ( for reference);
procedure for recognizing expenses ( Monthly);
start and end dates of the write-off (07.14.2015-13.07.2018);
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 OU Dt and Amount OU Kt):

Debit 60.01 Credit 60.02 - for the amount of the credited 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 expenses will include the cost of software calculated for an incomplete month based on the specified start and end dates of the write-off. From August 2015, the cost of the software will be included in the expenses in equal monthly installments.

To check the write-off of the amount of deferred expenses for accounting and tax accounting (in our example, these amounts are the same), you can use the report Help-calculation of write-off of deferred expenses(fig. 8). Access to the report is carried out from the form of the month closing assistant by the button Help-calculations... Help calculation can also be generated by clicking on the hyperlink Write-off of prepaid expenses, and selecting the menu item of the same name.

Rice. 8. Help-calculation of deferred expenses

IS 1C: ITS

For more information on the costs of computer programs and databases, see the directory on corporate income tax from the section "Taxes and contributions" at.

Purchasing software for resale

Accounting for software purchased for resale depends on the terms and conditions of the contract with the software supplier. For example, an organization can purchase and resell copies of programs ("boxes"), or can distribute software products in the form of a transfer of rights to use objects of intellectual property. In addition, the organization can provide consulting and service services as part of the maintenance of software products.

If the original or copies of a work are 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 allowed 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 the software between the supplier and the buyer, the usual contract of sale or delivery is concluded, and the product can be a CD with the recorded program. In the accounting of a trade 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 the rights to computer programs, then it must conclude a license agreement with the licensor (rightholder). With the written consent of the licensor, the reseller organization may, under a sublicense agreement, provide the right to use the result of intellectual activity (Article 1238 of the Civil Code of the Russian Federation).

A mixed contract can be concluded between the copyright holder and the reseller (a contract for the sale and purchase of copies of the program, providing at the same time the granting of the right to use the program). 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), apply to the relations of the parties under a mixed contract in the relevant parts.

The accounting procedures for software purchased for resale are not regulated by regulation. The economic literature describes the following options for accounting for the received software:

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

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

“According to PBU 5/01, goods are part of inventories purchased or received from other legal entities or individuals and are 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);
- held for sale;
- used for the management needs of the organization. "

Consequently, the only objection to the reflection of the acquired sets of copies of programs on account 41 is that, according to the Civil Code of the Russian Federation, the organization acquires, first of all, non-exclusive rights to a product - an object of intellectual property. The tangible medium is not the subject of the contract, but only provides the ability to perform operations on the transfer of non-exclusive rights.

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

According to clause 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 should imply their reflection "not so much from their legal form, but from the economic content of facts and business conditions."

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

Example 4

LLC "Andromeda" (licensee), as part of its trading activities, entered into a license agreement with the licensor-owner of exclusive rights to the computer program "Saturn", according to which LLC "Andromeda" 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 sub-licensee 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 sub-licensee, having received a prepayment 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 settlement documents. Then the licensee transfers the registration number of the license and issues the settlement documents to the sublicensee.

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 the document Receipt (act, invoice) with the type of operation Goods(fig. 9).

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

After the document is posted, accounting entries and entries for tax accounting purposes will be generated:

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

The exercise of non-exclusive rights is registered using the document Implementation (act, invoice) with the type of operation Goods(fig. 10).

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

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

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.

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

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

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

First thing you need to do is capitalize the software. To do this, create a document "Receipt of goods and services." Select the type of document "Services (act)". In the list you will need to indicate your purchased 1C program. To do this, you will need to create a new position in the "Nomenclature" reference book. You can call it whatever is convenient for you, for example, "Purchase of 1C: Accounting 8.3 (rev. 3.0) PROF program". Note that the item view must be Service, not Products. In the column "Accounting account" indicate account 97.21 "Other expenses of future periods". When filling in the "Prepaid expenses" variable, you need to create a new deferred expense item. In it, you will have to indicate the cost of the program and the procedure for writing off expenses.

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

That is, the date when the write-off will begin and when it will end, invoices, cost analytics).

Now you can post the document "Receipt of goods and services." In this case, 1C will generate postings: Dt 97.21 Kt 60.01 and if the organization is a VAT payer, the posting will be performed for the value of the program cost excluding VAT, and the posting Dt 19.04 Kt 60.01 will be generated for VAT.

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

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

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

Deferred expenses will be written off automatically until the specified write-off period ends. The write-off of deferred expenses is reflected at the end of the month in the list of period-end closing transactions. Operations can be viewed in the routine operations log. To do this, you need to go to "Operations" - "Closing the period" - "Routine operations". You can also create this operation manually without applying the "Close of the month" processing

Natalie, accountant

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It is necessary in the 1C Accounting 8.3 program to issue the purchase of software (software), how to do it?

Contrary to the usual expression "buy 1C Accounting 8.3", the user acquires under the license not the software itself, but the right to use the results of intellectual activity. This right is usually 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, then the cost of the non-exclusive right must be attributed to deferred expenses (abbreviated name - RBP), then it is subject to a gradual write-off to expenses during the term of the contract.

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

Purchase of software in 1C 8.3

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

When filling in the "Deferred expenses" variable, you must create a new element of the directory - a new item of deferred expenses, indicating the program cost and write-off parameters (procedure for recognizing expenses, start date of write-off, end date of write-off of BPO, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BPO. Let's post the document "Receipt of goods and services", while it will generate a posting to Dt of account 97.21 under the introduced article "1C Accounting". (In this example, the buying organization is a VAT payer, so the posting was made for the amount of the program cost without VAT, and the VAT amount was charged to Dt 19.04):

The operation is routine.

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

It will be performed according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when the monthly "Close of the month" processing is performed. The program will itself determine the need to write off the BPO 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 start date of the write-off and the end date.

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

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

The operation to write off the BPO created at the end of the month is saved together with other period-closing operations in the routine operations journal (section "Operations" - Period-end closing - Scheduled operations). The program allows you to create this operation manually, without using the "Close of the month" processing.

Based on materials: programmist1s.ru

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

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

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

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

We form a document Admission — Services (Act)

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

Introduce account 97.21... In the Deferred expenses field, enter a new element.

We fill in the data.

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

View for NU - Others.

Asset type in the balance sheet - Other non-current assets.

Amount is the total cost of the product.

Recognition of expenses - by month

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

Cost Items - Other Costs

The document Receipt (act, invoice) generates account transactions D 97.21 K 60.01.

Write-off of 1C program (write-off of BPO)

Our software product was purchased on 01/05/2017, therefore, for the period from 01/05/2017 to 01/31/2017, it is necessary to charge a write-off for an incomplete month!

Go to Operations - Routine Operations.

We create a scheduled operation Write-off of prepaid expenses for the 1C program.

We select the ranges of the debiting dates. In our case, the start of writing off the 1C program falls on January 2017.

The document forms the calculation and postings for writing off the 1C program.

This operation can be performed via Close of the month... Now you can see the calculation card.

Accounting for expenses for an accounting program

Let's see from the processing of the closure. Go in Operations - Closing the month... Click on Write-off of prepaid expenses and choose Write-off of prepaid expenses.

As you can see from the Help-calculation, the write-off of the 1C program is calculated in the period from January 05 to January 31, in column No. 8 (Number of months / days in the current period) this is a coefficient that affects the amount of the write-off of the 1C program.

With subsequent routine operations of closing the month, the 1C program will be charged off.

It is necessary in the 1C Accounting 8.3 program to issue the purchase of software (software), how to do it?

It happens that there is no information about the validity period in the license agreement. Then the organization has the right to set the operating life of the software itself, this should be indicated in the accounting policy. It is recommended, according to the information letter of the 1C company, that the term of use of the software products of this company should be set at 2 years.

Purchase of software in 1C 8.3

Write-off of prepaid expenses

The operation is routine. It will be performed according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when the monthly "Close of the month" processing is performed. The program will itself determine the need to write off the BPO and calculate the amount.

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

Based on materials: programmist1s.ru