Currently, almost all organizations by the nature of their activities use various software. It can be used for the purposes of personnel and accounting, automation of production and trade, or the regulation of management activities. Despite the widespread distribution of programs, many enterprises face many problems in the order of their capitalization in the accounting department.
Instructions
Step 1
Determine what rights the company has received for the purchased software. It depends on how their purchase and use will be reflected in the accounting department. Distinguish between exclusive and non-exclusive rights. Exclusive rights mean that the company has the right to use and distribute the resulting program. If the software is purchased under a sales contract, then non-exclusive rights to it arise.
Step 2
Purchase a program for which exclusive rights do not arise in accordance with paragraphs. 26 clause 2 of article 149 of the Tax Code of the Russian Federation. Reflect the payment for the right to use the software by opening a debit on account 60 "Settlements with suppliers" and credit on account 51 "Current accounts". Charge the payment made to a deferred expense that will need to be written off during the term of the license agreement.
Step 3
For this posting of the program, open a debit on the account "Deferred expenses" with correspondence to account 60. Then write off these expenses in equal parts on the debit of account 26 "General business expenses" or 44 "Sales expenses" with reference to the credit of account 97.
Step 4
Classify the software as intangible if, after purchasing it, the company receives exclusive rights and it complies with the requirements of RAS 14/2007.
Step 5
Capitalize a program worth less than 20 thousand rubles as part of costs at a time. Costs are written off by opening a debit on account 08 "Investments in non-current assets" and a credit on account 60. If you purchase several software and each of them costs less than 20 thousand rubles, then consider them separately so that you can make a one-time write-off.
Step 6
Consider software worth more than RUB 20,000 as intangible assets. Write off the costs on the debit of account 04 "Intangible assets" with correspondence with account 08. Post the monthly depreciation of the program on account 05 "Depreciation of intangible assets".
