The accounting of licenses and associated costs is often questionable. In fact, there are only a few peculiarities in the write-off of the license cost and associated costs.
Instructions
Step 1
A license is a special permit for a specific type of activity issued by a licensing authority, as well as a document that provides exclusive and non-exclusive rights to use the results of intellectual activity under a license agreement. Therefore, you need to consider accounting from two perspectives.
Step 2
Upon receipt of a license to engage in certain types of activities, licensing fees are charged: 300 rubles - for consideration of an application for a license and 1000 rubles - directly for its issuance. In addition, there are costs for consulting, legal or notary services.
Step 3
Previously, the cost of acquiring a license was deferred and was written off over the life of the license. Federal Law "On Licensing Certain Types of Activities" No. 99-FZ dated May 4, 2011 established that licenses are issued indefinitely. Therefore, write off the residual value of the licenses already on the balance sheet, as well as newly received licenses, as expenses at a time.
Step 4
When taking into account related expenses (consulting, legal and other services), be guided by Article 272 of the Tax Code of the Russian Federation, which provides for the possibility of recognizing expenses on the date of settlement, the date of submission of documents for calculation or the last day of the reporting period.
Step 5
To reflect the costs associated with the acquisition of a license in accounting, make entries from the credit of account 51 "Current account" to the debit of account 60 "Settlements with suppliers and contractors" or 76 "Settlements with various debtors and creditors". Then write off the amount paid from the credit of account 60 or 76 to the debit of accounts: 20 "Main production", 25 "General production costs", 26 "General expenses" or 44 "Sales costs" - depending on the type of activity of your company.
Step 6
If we are talking about a license to use non-exclusive rights, that is, software, antivirus software, regulatory frameworks, etc., account 97 "Deferred expenses" applies. Use the following entries: Dt 60 Kt 51 - the purchase of the program is reflected; Dt 97 Kt 60 - the cost of the license is attributed to deferred expenses; Dt 20 (25, 26, 44) Kt 97 - the cost of the license is written off to expenses.
Step 7
The timing of the recognition of expenses depends on the method established by the accounting policy. With the accrual method, write off the costs during the term of the license agreement in equal monthly installments, and with the cash method - at a time.
