Almost all enterprises use in the course of their activities various software products that make it easier to maintain accounting or personnel records, optimize production, record trade transactions and much more. In this regard, accountants are faced with the need to account for the purchase of programs.
Instructions
Step 1
Find out what rights the business obtained in connection with the purchase of the software. If a company can use and distribute the program, then it has the exclusive rights to the product. If the purchase is formalized by a purchase and sale agreement, then non-exclusive rights are formed. Depending on this factor, the accountant reflects the purchase of the program in accounting differently.
Step 2
Reflect the purchase of software, to which non-exclusive rights arise, on the credit of account 51 "Current account" in correspondence with account 60 "Settlements with suppliers". According to subparagraph 26 of paragraph 2 of article 149 of the Tax Code of the Russian Federation, this payment refers to deferred expenses that are written off during the term of the contract.
Step 3
Capitalize the program on the debit of account 97 "Deferred expenses" and credit account 60. Divide this amount by the number of months of the license agreement and write off the monthly received values to the debit of account 44 "Sales expenses" or account 26 "General business expenses".
Step 4
Treat the purchased software as an intangible item if you have received exclusive rights to it. In this case, accounting is carried out in accordance with the provisions of PBU 14/2007. Open a debit on account 08 "Investments in non-current assets" in correspondence with account 60 to write off the costs of the program, whose cost was less than 20 thousand rubles. If the software product costs more than 20 thousand rubles, then a debit is formed on account 04 "Intangible assets" with a credit on account 08.
Step 5
Calculate the depreciation charge for the program, according to the established accrual basis in the accounting of the enterprise. Monthly depreciation is written off to account 05 "Depreciation of intangible assets".
