Today, there are practically no areas of management and accounting that would not have been automated. Private enterprises and government agencies use in their activities various software products for accounting and warehouse accounting, personnel management, etc. By purchasing a program from a developer, an organization receives a license to use it for a certain period, therefore, the accounting of such operations has some peculiarities.
Instructions
Step 1
Most accounting, warehouse, legal and other programs do not relate to intangible assets, since the buyer acquires only the right to use for the period specified in the license agreement, that is, a non-exclusive right. Therefore, the cost of the license must be written off as an expense.
Step 2
Initially, reflect in the accounting the purchase of software products from the supplier on the debit of account 60 "Settlements with suppliers and contractors" and the credit of account 51 "Settlement account". Since a license to use the program is purchased for a long term, its cost must be attributed to deferred expenses. To do this, make entries from the credit of account 60 "Settlements with suppliers and contractors" to the debit of account 97 "Deferred expenses".
Step 3
The moment of writing off the cost of the license depends on the term of the agreement and the method of writing off the costs established by the accounting policy of the enterprise. 272 of the Tax Code of the Russian Federation, expenses are recognized in the period in which they arose based on the terms of the contract. Therefore, pay attention to the period specified in the license agreement. If the license validity period is not established by the contract, independent distribution of expenses is allowed, and the term of use of non-exclusive rights is 5 years (Article 1235 of the Civil Code of the Russian Federation). reporting periods during which the software license is valid.
Step 4
According to Art. 264 of the Tax Code of the Russian Federation, the costs associated with the acquisition of non-exclusive rights to computer programs and their updates are related to other costs of production and sale. Depending on the type of activity of your enterprise, reflect the cost of the license on accounts 20 "Main production", 25 "General production expenses", 26 "General business expenses" or 44 "Sales expenses" by operation Дт 20 (25, 26, 44) Кт 97. This the posting can be done once for the full amount or monthly in equal installments.
Step 5
To reflect the purchased program in the accounting, open a special off-balance account, for example, 014 "Software", and add it to the debit of the account. After the license costs have been debited completely, post the credit to the off-balance sheet account.
Step 6
Often, software is downloaded over the Internet: the user downloads a file, transfers money and accepts the terms of the license agreement online, and the developer provides an activation code. If this is the case, ask the supplier for paper copies of all documents to write off expenses.
