A license is a document that confirms permission for the right to carry out a specific type of activity. When purchasing it, the organization incurs expenses that must be reflected in accounting and tax accounting.
Instructions
Step 1
Post the license after receiving it on the basis of the accompanying documents at the actual cost indicated in these documents. If, in accordance with PBU 14/2007, the acquired license can be attributed to intangible assets (by the term of use and its value), then when posting it, make the accounting entries: suppliers "(76" Settlements with various debtors and creditors "). Debit account 08-5 for all costs associated with purchasing a license. Next, make the posting: Debit account 04 "Intangible assets", Credit account 08-5 "Acquisition of intangible assets" - the license is capitalized. Issue an intangible asset accounting card. Write off part of the cost of the license on a monthly basis for other expenses related to production and sale, through the accrual of depreciation by posting: Debit 26 "General expenses", Credit 05 "Depreciation of intangible assets".
Step 2
Include the cost of the license and the cost of acquiring it in general business expenses if it cannot be attributed to an intangible asset due to the absence of indicators defined in PBU 14/2007. In accounting, make the entry: Debit account 26 "General expenses", Credit account 60 "Settlements with suppliers" (76 "Settlements with different debtors and creditors"). In tax accounting, include the costs of acquiring a license as part of the organization's other expenses related to production and sale. They will reduce the income tax base for the accounting period.
Step 3
If your organization carries out activities for which licensing was canceled by Law No. 99-FZ, then you may have an “underwritten” cost of the license. Make a posting in accounting: Debit 91-2 "Other expenses", Credit 97 "Prepaid expenses" - the remaining cost has been written off. In tax accounting, include this amount as a lump sum in other expenses of the organization.
