Many organizations, along with the right to use a computer program, purchase information technology support (ITS) discs containing updates and reference information. The question of recording and writing off these disks will be quite natural.
Instructions
Step 1
Consider the cost of installing the program and the right to use it to deferred expenses by making the following entries in the accounting: - Debit account 60 "Settlements with suppliers", Credit account 51 "Current account" - paid the cost of the installation disk and a fixed one-time payment for using the program; - Debit of account 97 "Deferred expenses", Credit of account 60 "Settlements with suppliers" - a fixed one-time payment for the right to use the program and the cost of the installation disk are taken into account. When drawing up the planned cost estimate of the enterprise for the period, determine the cost of the software based on the price lists or commercial offers of the company, taking into account the costs of subsequent information and technical support.
Step 2
Calculate the amount of monthly write-off for software costs by dividing the amount of the fixed payment and the cost of the installation disc by the period of use of the program, which is specified in the contract or technical documentation. Write them off on a monthly basis within a specified period to the organization's current expenses by posting: - Debit of account 20 "Main production" (23, 25, 26, 44), Credit 97 "Deferred expenses" - part of the prepaid expenses has been written off. In tax accounting, write off these amounts in the same way as other expenses related to production and sale.
Step 3
If the contract with the software supplier provides for the periodic receipt of disks with information and technical updates (ITS) with payment of invoices in excess of the contract price, then the cost of these disks should be included in other costs associated with production and sale for this tax period. In accounting, make the entries: - Debit account 60 "Settlements with suppliers", Credit account 51 "Current account" - paid the cost of the disk ITS; - Debit account 20 "Main production" (23, 25, 26, 44), Credit account 60 "Settlements with suppliers" - the cost of the ITS disk has been written off to the current expenses of the enterprise.
