Licensing of certain types of activities is a form of state control over the work of an organization. When obtaining a license, an enterprise or firm incurs certain costs that must be correctly and timely reflected in accounting and tax accounting.
Instructions
Step 1
Expenses for obtaining a license are recorded on account 97 as deferred expenses, they are written off to expense accounts during the entire period of the license validity in equal installments. Profit is reduced by the cost of obtaining a license. These amounts are written off to cost price as an expense in equal installments.
Step 2
After you have received a license to conduct activities, write off the costs of it as follows: on the debit of account 68 and credit of account 51 - payment of the state fee; debit 97 credit 68 - reflect deferred expenses in the amount of the paid fee; debit 20 credit 97 - monthly share of expenses in expenses of the reporting period (the amount of the state fee divided by the number of months during which the license obtained is valid).
Step 3
According to clause 7 of Article 272 of the Tax Code of the Russian Federation, the date of incurring the costs of paying the fee (the paid state fee belongs to this category) is the date of their accrual. Those. for tax accounting, the fee for obtaining a license is taken into account at a time, i.e. without division into proportional parts according to the period of its validity. According to tax accounting, payment for a license does not apply to deferred expenses.
Step 4
In some cases, there is a temporary difference, because in accounting, expenses are recognized throughout the entire period of validity of the license, and in tax accounting they are written off at a time in full. In this case, you need to make the following entries: debit 68 credit 77 - deferred tax liabilities; debit 77 credit 68 - monthly during the term of the license the amount of deferred tax liabilities.
