Balancing and state registration of real estate objects

Such organizations, in accordance with subparagraph 11 of paragraph 1 of Article 251 of the Tax Code, are:

• organizations with an authorized capital that consists of more than 50 percent of the contribution of an individual or legal entity that is the transferor;
• organizations that own by right of ownership the specified contribution to the authorized capital on the day of transfer of property, that is, the authorized capital of the transferring party consists of more than 50 percent of the contribution of the receiving organization.

But nevertheless, if the property received free of charge by these organizations is transferred to third parties within a year from the date of its receipt, then it will be recognized as income and subject to taxation. Judicial practice shows that due to the inconsistency between the norms of the Tax Code and the Civil Code on issues of donation between commercial organizations, courts interpret subparagraph 11 of paragraph 1 of Article 251 of the Tax Code differently.

Donation of fixed assets and accounting entries

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Home / What to give? / Donation in business / Donation of fixed assets and accounting entries It is possible to carry out a gratuitous transfer of property under current legislation by concluding agreements of gift or donation. Gratuitousness presupposes the absence in such contracts of conditions regarding payment for the transferred property and other counter-obligations on the part of the donee. The subject of a gift can be various types of property, which includes fixed assets.

Important The donation of fixed assets must be properly recorded in the accounting records of the institutions that are parties to the agreement. The transferor formalizes their disposal (write-off), and the receiving person registers their receipt (receipt). When transferring fixed assets free of charge under a gift agreement, the donor organization does not receive any economic benefits.

Ways to get the maximum benefit from capitalizing an asset without documents

July 30, 2009

3165

• Tax risks of detecting OS during inventory
• Which method is more profitable for an unprofitable company?
• How the main founder can help with capitalization

Deputy Director of Siberian Audit Center LLC

Popular on topic

In business practice, situations sometimes arise when a company owns a fixed asset, but there are no primary documents on its acquisition. This can happen, for example, if, as a result of the inventory, an unaccounted fixed asset is revealed, or a third party plans to transfer the object free of charge, or the company has simply lost the primary documents on the OS and there is no way to restore them. In practice, several options for capitalizing such funds are used. They all have different tax consequences for the company.

Method one: identifying fixed assets based on inventory results

The easiest way is to identify such a fixed asset as a result of inventory. For property tax purposes, such an object is accepted for accounting at its current market value (clause 36 of the Guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). When determining such a cost, price lists of manufacturing organizations, information from state statistics bodies, trade inspectorates, or information in the media can be used. Professional appraisers may also be involved (paragraph 2, 3, paragraph 29 of the Methodological Instructions).

The market value of an object is recognized as income in tax accounting (clause 20, article 250, clauses 5, 6, article 274 of the Tax Code of the Russian Federation). In addition, property discovered during inventory is taken into account as a depreciable object (clause 1 of Article 257 of the Tax Code of the Russian Federation).

Note that in order to save on property tax, companies often underestimate the value at which the property is accepted for accounting. This is also beneficial for income tax purposes. After all, this amount will have to be recognized in tax income. This nuance is where the tax risk lies, so in order to avoid claims, the cost must be carefully supported by documents.

Thus, this method is disadvantageous for profitable companies. In addition to incurring property taxes, the company will have to recognize the market value of the property in income at a time. For an unprofitable company, this method of registering an operating system will not be so burdensome. Her payments will increase only by the amount of property tax.

Accounting for property received free of charge

The value of the property can be confirmed by documents or an examination. Documentary evidence may be:

• information from state statistics bodies;
• prices in the media or special publications;
• cost information from manufacturers or sellers;
• assessment by an independent expert.

Receipt of donations is documented by a transfer and acceptance certificate; on the basis of this document, the property is accepted for accounting. If the act and decision of the commission are missing, then such a donation cannot be included in the accounting records of the institution.

The use of donations is reflected in accounting in the general manner.

If during the inventory you found a fixed asset...

Have you asked appraisers to send you a commercial proposal on the cost of such an appraisal? and is it better to 2-3? so that the price looks reasonable...? One letter by fax, the second - to the reception with a note of receipt? And then you don’t have time before the new year, there is no procedure for determining the market value of property in 25n, which means you need to make a management decision - by order of establishing a commission to determine the market value of similar objects not in the city?

No one can ask how much an analogue costs? In the commission's decision, write - a preliminary estimate of 1 million rubles, due to the lack of information on the cost of similar objects, be accepted for accounting at a price of 1 million rubles, if additional funds are allocated, send it for evaluation by a specialized organization, make changes to the accounting after receiving the report on assessment of this object by a specialized organization.

Balancing fixed assets

Attention: Depreciation (wear and tear) of fixed assets.”

• Debit 010 – reflects the accrual of depreciation on fixed assets received free of charge.
• Debit 98 – Credit 91 – a part of future income is recognized in the income of the current period in terms of accrued depreciation.

The receiving party must ensure that it has supporting documents where the equipment came from at the enterprise; upon receipt, it is necessary to draw up a transfer and acceptance certificate. If the donor cannot provide documents on the residual value of this equipment, then conduct an assessment yourself based on the market value. The procedure for accounting for VAT in case of gratuitous transfer. The gratuitous transfer of equipment or goods into ownership is considered a sale, and therefore is subject to VAT taxation.

Unaccounted property

It can be found during inventory. Registration of fixed assets identified during the inspection is carried out at the current market price of the objects.

The inventory results are documented using approved unified documents. When conducting an inspection, the commission must inspect all identified property and enter into the inventory:

1. Full name.
2. Inventory numbers.
3. Purpose.
4. Technical and operational indicators.

If the property is unregistered, it is necessary to check whether the company has primary documents certifying ownership.

Reflection of information about the values ​​identified during the inventory is carried out according to the Dt account. 01 in correspondence with Kt. 91 (subaccount “Other income”).

Free receipt of fixed assets

Postings."

• Debit 08 – Credit 20, 23, 25, 26, 44, 60, 70, 71, 76, 69… – additional expenses associated with the gratuitous receipt of the main one. After we have formed the initial cost of the fixed asset, we will accept it for accounting.

Postings for accepting fixed assets for accounting: Important, the same rule applies here for the amount of fixed assets, if they cost up to 100,000 rubles, then they are accepted for accounting as low-value, everything else is subject to depreciation in any case.

• Debit 20, (23, 25, 26, 44...) - Credit 02 - depreciation of fixed assets for an object received free of charge.

Purchase for a fee

This is the most common way to obtain property. In such cases, the primary documents for registering a fixed asset are the purchase and sale agreement and the transfer and acceptance certificate. The initial cost is formed, as mentioned above, from all purchase costs, with the exception of VAT and other refundable payments. This rule is enshrined in PBU 6/01 (clause 8).

To register a fixed asset acquired for a fee, as a rule, the following entries are made:

• Dt sch. 08 Kt sch. 60 (76, etc.).

Let's look at an example. In accordance with the purchase and sale agreement, the company acquired an asset whose cost is RUB 238,950. (including VAT RUB 36,450). In addition, services for delivering the object to the warehouse were paid - 29 thousand rubles. For clarity, we present the wiring in the table.

In a similar way (with minor amendments) the registration of fixed assets created by the enterprise itself is carried out. In this case, in addition to settlements with contractors, suppliers and other creditors/debtors, other costs included in the initial cost are reflected. We are talking, in particular, about the wages of employees, the cost of materials, depreciation of fixed assets, etc. Accordingly, when registering fixed assets, the following entries will be made:

• Dt sch. 08 Kt sch. 02 (05, 10, 23, 70, 69, etc.).

In some cases, when forming the initial article, interest on loans and credits may be taken into account:

• Dt sch. 08 Kt sch. 66 (67).

Donation to a budgetary institution

• the procedure for reporting the donee to the benefactor for the use of the donation;
• terms of execution of the contract (time period or a specific calendar date);
• specification of the subject of the contract - description, location, quality characteristics (generalized wording of property must be avoided).

If the parties decide to conclude an agreement in writing, then it is necessary to formalize it correctly, noting the following points:

• eliminate ambiguous language in the text of the contract; all proposals must correctly convey the essence of the actions being performed;
• the purpose to which the donee must direct the use of the gift must be indicated, otherwise the agreement will be recognized as a gift agreement;
• such a goal must be clearly defined (for the development of the economic base), eliminating general phrases: “for the development of an institution or need.”

There are no restrictions on its increase. In tax accounting, this period does not need to be changed, and its increase is possible within the limits established for its depreciation group. Free receipt of equipment Free receipt of fixed assets occurs quite rarely and generally such property can be obtained from the founder of the organization. In this regard, there are a number of features. The first option is that the fixed asset can go to the organization under a gift agreement.

is possible only from individuals, non-profit organizations, state and municipal authorities.

This operation is reflected in accounting regardless of whether the transfer of ownership of the donated fixed assets was registered or not. The disposal of fixed assets, when transferred free of charge, is confirmed by the following documents:

• act of acceptance and transfer of fixed assets in the established form OS-1 (OS-1a, OS-1b);
• gift agreement;
• invoices for the donated object and expenses associated with its disposal;
• notification of the receiving party about the acceptance of the fixed asset for accounting;
• payment orders and other documents confirming payment of expenses that arose during the transfer of property.

The donation of fixed assets is considered a free sale. Therefore, in accounting, this operation is reflected in the sales account and the accounting entries are similar to those for the sale of fixed assets.

Registration of a real estate property (land plot) with the state cadastral register

A paper application is drawn up on standard A4 sheets. If there is not enough space on one sheet to place the details, the application can be drawn up on two or more sheets. On each sheet its serial number is indicated. The sheets are numbered in order within the entire document using Arabic numerals. Each sheet also indicates the total number of sheets contained in the application.

· copies of documents confirming the approval of the land surveying project (for cadastral registration of a land plot allocated as a share or shares in the right of common ownership of a land plot of agricultural land in the absence of a decision of the general meeting of participants in shared ownership of this land plot to approve the project land surveying).

How to properly balance equipment received as a gift

Thus, the party who makes the gift must pay this tax. This means that the recipient does not deduct the amount of VAT from the cost of the fixed asset transferred to it free of charge. Postings for VAT:

• The amount of “input” VAT on delivery services Dt 19 Kt 60 is taken into account.
• The amount of “input” VAT on delivery services Dt 68 Kt 19 was presented for deduction.

Income tax and gratuitous equipment, how to reflect Income in the form of the value of gratuitously received property is not taken into account when calculating income tax if this property is received from

• founder (organization or individual), whose share in the authorized capital of the host organization is more than 50%;
• an organization whose authorized capital consists of more than 50% of the contribution of the host organization.

Rubric “Questions and Answers” ​​Question No. 1.

In order to accept a donation, a budgetary institution does not need anyone’s permission, that is, in any case, it cannot refuse to receive such income. Attention Budgetary institutions have the right to receive donations, both for specific purposes and for urgent needs, the maintenance of the organization. Example After undergoing treatment in the oncology department of a regional hospital, Vasily Aleksandrovich Kartoshkin decided to donate money to the medical institution to purchase expensive medications for cancer patients. Between Kartoshkin on the one hand (donor) and the regional hospital represented by the chief physician, Ivan Igorevich Vlasov, on the other hand (beneficiary), a written donation agreement was concluded, according to which the benefactor donated 100 thousand rubles for the purchase of medicines in the oncology department.

Property as a contribution to capital

If an enterprise received OS as a contribution to its authorized capital, the initial cost is determined in the form of a monetary valuation agreed upon by the founders. This rule is provided for by PBU 6/01 (clause 9). Here, however, it should be taken into account that in an LLC, for example, the amount agreed upon by the founders cannot be higher than the assessment of an independent appraiser, despite the fact that his involvement upon receipt of a non-monetary contribution to the capital of the company is, according to clause 2 of Art. 66.2 of the Civil Code, mandatory.

When registering a fixed asset transferred as a deposit, the accountant makes the following entry:

• Dt sch. 08 Kt sch. 75.

Please note that when receiving an asset from a VAT payer enterprise, the recipient has the right to deduct the tax presented, previously recovered by the transferring entity.

Let's look at an example. Let’s assume that the company received equipment valued by the founders at 160 thousand rubles as a contribution to capital. This assessment turned out to be equal to the value established by an independent appraiser. VAT amounted to 23 thousand rubles.

The table shows the entries that an accountant will make when registering a fixed asset.

Acquisition of fixed assets and their registration

Educational institutions must have the basic funds necessary to carry out their activities. During their operation, they wear out or become obsolete, therefore, fixed assets are purchased to replace them. Since from the beginning of this year, budgetary institutions have been organizing accounting in accordance with Instruction N 148n <1>, therefore, we will consider how transactions for the acquisition of fixed assets are reflected in budget accounting registers in the light of the provisions of this Instruction, as well as how expenses for their purchase are recognized when calculating income tax.

<1> Instructions for budget accounting, approved. By Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.

Registering a property for cadastral registration: procedure, documents and deadlines

When the application submitted by the applicant contains his email address , the CMO has the right to send a notification of the decision to refuse the application by email on the next business day after this decision is registered.

1. Personal statement (its form was approved by order No. 577 of the Ministry of Economy and Development of Russia dated October 14, 2011).
2. A document confirming payment of the state duty.
3. Boundary plan.
4. Technical plan of the proposed property.
5. A certificate that confirms the applicant’s rights to the claimed object.

General provisions

Objects of fixed assets are material objects of fixed assets that are used by institutions in the process of their activities when performing work, providing services, as well as for management needs. These include both operated objects and objects in reserve, for conservation, and leased. The main criterion for classifying objects of material assets as fixed assets is their useful life, which must exceed 12 months. Moreover, the cost of fixed assets does not play any role.

Thus, items that last less than one year are not classified as fixed assets. These do not include material inventories, as well as machinery and equipment handed over for installation and (or) subject to installation, material objects that are in transit or included in unfinished capital investments (clause

Results

Assets transferred for operation are written off as expenses at the time of their transfer and are no longer taken into account in the balance sheet asset. Accounting for valuables written off the balance sheet, but used in the organization’s business activities until they are worn out, liquidated or sold, can occur on an off-balance sheet account. The regulations for its use must be approved by the accounting policy.

Companies with fixed assets on the balance sheet effectively develop material production, are profitable in the use of labor funds, reduce material costs and ultimately influence the formation of the company’s economic and financial results.

How to put fixed assets on balance

16 Instructions No. 148n).

Let us recall that an object of fixed assets is an object with all fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job. In turn, a complex of structurally articulated objects should be understood as one or more objects of one or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of complex, and not independently.

Formation of the initial cost of fixed assets

According to clause 11 of Instruction No. 148n for budget accounting, fixed assets are accepted at their original cost, which, in turn, is the amount of actual investments in their acquisition, construction and production. In particular, such investments include:

• the cost of the fixed asset paid in accordance with the contract to the supplier (seller);
• amounts paid to organizations for carrying out work under construction contracts and other contracts;
• the cost of information, consulting, intermediary services related to the acquisition of fixed assets;
• payments made in connection with the acquisition (receipt) of rights to an object of fixed assets;
• customs duties;
• costs of delivering fixed assets to the place of their use, including costs of delivery insurance;
• other costs directly related to the acquisition, construction and production of fixed assets.

From the composition of the costs included in the initial cost of a fixed asset, it follows that they must be taken into account in different articles and subarticles of KOSGU. For example , the costs of an institution to pay for contracts:

• for the acquisition of fixed assets are taken into account under Art. 310 “Increase in the value of fixed assets”;
• for the provision of transport services for the delivery of fixed assets are carried out under subarticle 222 “Transport Other work, Other work, Work, property maintenance services.”

Payment of registration fees, state duties in connection with the acquisition of fixed assets is made under subarticle 290 “Other expenses” and so on.

The initial cost of a fixed asset can only change in the case of completion, additional equipment, reconstruction, modernization, partial liquidation (dismantling), as well as revaluation. The initial cost, taking into account the costs incurred in carrying out the listed work, is the book value of the fixed asset.

In budget accounting, the initial cost of a fixed asset is formed by the debit of account 106 01 310 “Increase in capital investments in fixed assets” in correspondence with the credit of accounts 208 00 000 “Settlements with accountable persons”, 302 00 000 “Settlements for accepted obligations”.

Thus, account 106 01 310 collects all costs associated with the acquisition of fixed assets.

If suppliers and contractors present VAT amounts for the supply of fixed assets, then they are either taken into account as part of capital investments (purchase through budget financing and funds from income-generating activities not subject to VAT), or are allocated to account 2 210 01 560 “Increase in accounts receivable for VAT on acquired material assets, works, fixed assets"

Credit to account 106 01 410 “Reduction of capital investments in fixed assets.”

Nine analytical accounts are used to account for fixed assets:

• 101 01 000 “Residential premises”;
• 101 02 000 “Non-residential premises”;
• 101 03 000 “Structures”;
• 101 04 000 “Machinery and equipment”;
• 101 05 000 “Vehicles”;
• 101 06 000 “Industrial and household equipment”;
• 101 07 000 “Library Fund”;
• 101 08 000 “Jewelry and jewelry”;
• 101 09 000 “Other fixed assets”.

Grouping of fixed assets according to analytical accounts of the Chart of Accounts of Budget Accounting is carried out in accordance with the sections of the classification established by the All-Russian Classifier of Fixed Assets OK 013-94 <2>.

<2> Approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359.

The acceptance of fixed assets for accounting and the preparation of primary accounting documents for incoming fixed assets are carried out by the commission for acceptance of fixed assets of the institution. The composition of the commission is approved by order of the head of the institution, including the chief accountant and persons who will be responsible for the acceptance and safety of incoming fixed assets. So, when fixed assets are received, they are composed of:

• Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), except for fixed assets worth up to 3,000 rubles. and library collections, jewelry and jewelery regardless of cost;
• Act on the acceptance and transfer of a building (structure) (f. 0306030) with the attachment of documents confirming the state registration of real estate in cases established by law;
• Act on the acceptance and transfer of groups of fixed assets (except for buildings and structures) (f. 0306031).

Based on these acts and accompanying documents (technical passports of manufacturing plants and others), an Inventory card is issued for an object of fixed assets in the form 0504031, for a group of objects - in the form 0504032 <3> (clause 23 of Instruction No. 148n).

<3> Approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7.

OS wear and tear

Off-balance sheet account 010 is used to account for wear and tear of the OS if:

• The OS belongs to the non-profit organization (clause 17 of PBU 6/01);
• OS are housing stock objects used for the company’s own needs; external improvement objects; productive livestock, domesticated animals; specialized shipping facilities, as well as forestry or road facilities, provided that they were accepted for accounting before 01/01/2006 and depreciation was accrued in accordance with the legislation on the date of registration (letter of the Ministry of Finance of the Russian Federation dated 07/06/2006 No. 03-06-01- 04/141 and the Federal Tax Service of the Russian Federation dated November 2, 2006 No. ШТ-6-21/1062).

Depreciation is accrued for these items on a straight-line basis and is not included in the company's expenses. Accrual of depreciation is reflected in the debit of the account. 010 every month (clauses 17, 19 PBU 6/01).

Depreciation is calculated until:

• accumulated on the account 010 the amount is not equal to the original cost of the object;
• The fixed asset will not be written off - when it is disposed of, depreciation is written off by posting to the credit account. 010.

The inventory of off-balance sheet accounts is carried out as part of the normal inventory. For off-balance sheet property that does not belong to the organization, separate inventories, acts and matching statements are drawn up.

Assigning an inventory number

An object of fixed assets accepted for budget accounting, regardless of whether it is in operation, in reserve or on conservation, is assigned a unique inventory number. According to clause 19 of Instruction No. 148n, an inventory object of fixed assets is taken as a unit of budget accounting of fixed assets, which, in turn, can be:

• object with all fixtures and fittings;
• a separate structurally isolated object designed to perform certain functions;
• a separate complex of structurally articulated objects (mounted on the same foundation and representing a single whole), intended to perform a specific job.

Objects worth up to 3000 rubles. inclusive, library collections, jewelry and jewelry, regardless of cost, are not assigned inventory numbers.

When an object is complex, that is, it includes certain separate elements that together form one whole, each such element must have the same inventory number as the main object. If an inventory item has several parts that have different useful lives and are accounted for as independent objects, each part is assigned a separate inventory number.

If buildings are adjacent to each other and have a common wall, but each of them is an independent object, they are assigned separate inventory numbers.

Outbuildings, extensions, fences and other outbuildings that ensure the functioning of the building (barn, fence, well) together form one inventory object. However, if these buildings and structures ensure the functioning of two or more buildings, then they are considered independent inventory objects. External extensions to the building that have independent economic significance, detached boiler house buildings, as well as capital outbuildings (warehouses, garages) are independent inventory objects.

The unique inventory number assigned to an object of fixed assets remains with it throughout the entire period when it is in the institution. The uniqueness lies in the fact that the inventory number of a fixed asset written off from budget accounting is not assigned to newly accepted objects for accounting.

The inventory number assigned to an object must be designated by the financially responsible person in the presence of the head of the institution or his deputy and an accounting employee by either attaching a token to the object, or applying paint or in another way that ensures the safety of the marking.

If it is impossible to designate an inventory number at an object due to operational requirements, the assigned inventory number is reflected only in the relevant registers without being applied to the object.

Since neither Instruction N 25n <4>, nor in the new Instruction N 148n there are provisions for the formation of the structure of the inventory number, therefore the institution must develop it independently. This number may contain the information that an institution needs for operational accounting of non-financial assets. For example , it might look like this:

XX - two characters are reserved for the department code (depending on the scale of the institution, there may be more) in which the non-financial asset is located or is registered;

X - code of the type of activity where the object is used;

XXX - code of the synthetic account of the Chart of Accounts of Budget Accounting;

X - code of the analytical account of the Chart of Accounts of budget accounting;

XXX... X is a serial number (depending on the number of non-financial asset objects, it may contain a different number of characters).

<4> Instructions for budget accounting, approved. By Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n.

A unique inventory number is indicated in the inventory card entered for each object or group of fixed assets.

“Where should I put it?!” Balancing the software. Revelations of an experienced chief accountant

Everyone knows that in order to sell something, you need to either buy it, or find it, or take it away, or INVENT it! It’s this last one that we’ll look at today. Why is it necessary to put the developed software on the balance sheet? Where to begin? When to stop? What are the ways to sell? These and many other questions may arise for a newly minted inventor and his management. My name is Marina Remizova, I am a chief accountant with experience in IT companies that already have more than one intangible assets on their balance sheets, and I’ll tell you a secret - everything is not so scary. Inventing was much more difficult! Let's walk this path together.

If you are a developer, system administrator or tester, you can safely skip this article. It is unlikely that you will need it. But it will help the director or project manager to find out the scheme for putting the software on the balance sheet for the purpose of sale. After all, like any other invention, you want to not only show the developed software to the whole world, but also sell it, preferably not just once, but a lot and often. Yes, so that competitors do not covet it - they do not appropriate our works and pass them off as their own, and our own accounting department does not ask unnecessary questions.

When we buy someone else's licenses, for example, Microsoft, we do not put them on our balance sheet, but write them off as deferred expenses, because we buy them for ourselves and not for sale.

The very expression “put on the balance sheet”
means, literally, to increase the balance sheet asset at the expense of the value of any assets.

One of the assets that will undoubtedly decorate our balance sheet is an intangible asset (IMA) - this is either our own home-written software, or one to which we have acquired exclusive rights.
In order to sell to others the rights to intangible assets that belong to us, we must have it in our assets, i.e. stand on balance. The software is placed on the balance sheet by your company’s accounting department, and all accounting actions are based on documents. Let's look schematically at the algorithm for developing and accounting for completely new software and the accompanying documents. The general director issues an assignment for the development of software [computer program] “XXX” with the aim of distributing it to third parties for profit. The Director has the right in this document to appoint performers and those responsible for the process, describe what kind of software it will be, and sign the Task. If you suddenly decide to sell software that you once invented for yourself (let’s call it “old”), you can skip this point. You already have a finished product that just needs to be evaluated.

Don’t forget to notify your accounting department about your development plans at this stage so that they can start accumulating costs in a separate account. In hindsight, this will be... difficult. You don't want to quarrel with the accounting department, do you?

“Accumulate costs”
: this means not writing off all costs, reducing your profit, but putting aside those costs that are associated with the development of this particular new software, they will make up its future book value.

What are these expenses?
The salaries of all the performers involved in the development of the product, their insurance premiums, material costs - perhaps the purchase of licenses, without which it is impossible to create new software, customs duties, it is possible to attract co-executors, office rent if the developers sit in a separate room, office supplies, cartridges etc. Expenses are accumulated month by month, from the moment software development begins (starting from a specific date) until completion (also an exact date). I advise you not to delay the development process for a long time (more than a year), so as not to divert funds from circulation and not overpay unnecessary taxes. When you think a product is ready for sale, you call it the first version and consider development complete. This doesn't mean you've run out of ideas for improvement, just that you're ready to start selling. It's time to notify the CEO. The person in charge writes him the following document - “Notification of the creation of new software.” The CEO is jubilant and creates a “Completion Order”: I consider the development of the new software “XXX” completed.

The accounting department is instructed to: accept the “XXX” software on the balance sheet and put it into operation as an intangible asset (IMA) with an initial cost of ... rubles. Remember how the accounting department was postponing expenses all this time? This will be the book value of your software.

Next, you should determine the useful life of the intangible asset (in most cases, this is the period in months during which it is planned to use the corresponding asset in order to obtain economic benefits). During this period, depreciation (wear and tear) will be charged. The cost of the software will be written off monthly in equal installments over the period of its use, for example, 1/25 of the original cost over 25 months. The accounting department will begin calculating depreciation from the next month after it is accepted on the balance sheet, and will do this monthly until the end of its useful life (the depreciation period for its own software must be specified in the organization’s Accounting Policy).

Congratulations! Now you have become the owner of an intangible asset (IMA), which is on your balance sheet and has the right to be sold.

The sale of rights to use software is carried out under a license agreement.
There are two options for sale - transfer of exclusive
and
non-exclusive
rights. What is the difference? If you sell rights to the same software to a wide range of people, this is a transfer of non-exclusive rights. If you alienate exclusive rights, this means that you have given away your creation once and for all, said goodbye to your brainchild, and now the buyer is the owner of your software and can do anything with it - modify, resell, rewrite the code.

• Agreement on the alienation of an exclusive right: there is a complete alienation (assignment) of the exclusive right from the copyright holder to a third party. • Conclusion of a license agreement: the exclusive right is transferred to a third party only within the limits established by the agreement, while the exclusive right itself remains with the copyright holder.

Exclusive rights usually include the sale of custom software for a specific customer; most often, other buyers will not need or be interested in it.
If you want to sell a lot, often and to a wide range of people, sell a “Simple (non-exclusive) license for software “XXX”. If an intangible asset ceases to provide economic benefit after some time, it must be written off from accounting. This can also happen as a result of the end of the useful life, the transfer of exclusive rights under an alienation agreement (sale to another person), etc. If depreciation over the term has not yet been fully accrued, when the intangible asset is written off from the balance sheet, it is “acquired” at the expense of net profit.

How much can we sell the rights to our software for?

The sale price does not depend on the value of the software on the balance sheet. How much you sell for is the merit of your commercial department, but the rights to the same software can be sold to different buyers with a difference of ± 20%

Is it necessary to put each new version of the created software on the balance sheet?

A little trick to avoid creating intangible assets if you are passionate about inventions or new versions: we put the main version on the balance sheet, and then we register new versions and extensions in the license agreements for sale, separated by a comma after the name of the main license.

What to do if new software doesn't sell?

Regret and hope. There are no additional taxes for this case.

Do I need to obtain legal documents for ownership?

This has nothing to do with putting the software on the balance sheet; it is a matter of registering the rights to the product you created, and not the ability to sell it. Registration of rights lasts from 2 to 12 months, upon completion you receive a certificate that states: this is your software and you are its copyright holder.

Where should I write off the costs of technical support for new software?

Technical support does not relate to software development and is written off as expenses in accordance with the Accounting Policy.

How much should the software cost?

It is irrational to set aside millions from your turnover for this; the cost of future software depends on your appetite, revenue and payroll, but, in my opinion, it would be reasonable to spend no more than 3% of annual revenue on this.

What is the minimum time required to create software?

If you have geniuses who wrote a masterpiece overnight, let this software cost 100 rubles, there are no legal restrictions. Take care of your geniuses!

If after this instruction you still have (or, conversely, have) questions, I’ll be happy to advise you, write!

Useful life

For fixed assets worth over 20,000 rubles. The commission establishes the useful life, which is also indicated in the inventory card of fixed assets.

Please note that the cost criterion for classifying fixed assets as depreciable property has been increased in accordance with the new Instructions. Let us recall that previously depreciable property included fixed assets whose cost exceeded 10,000 rubles.

Instruction No. 148n defines what institutions should follow when determining the useful life.

Thus, according to clause 15 of this Instruction, the useful life of fixed assets for the purpose of accepting them for budget accounting and calculating depreciation is determined:

1. based on the information contained in the legislation of the Russian Federation, which establishes the useful life of property for the purpose of calculating depreciation;
2. in the absence of information in the legislation of the Russian Federation - based on the recommendations contained in the manufacturer’s documents included in the package of the property;
3. in the absence of information in the legislation of the Russian Federation and in the manufacturer’s documents - on the basis of a decision of the commission of the institution for the disposal of fixed assets, taken taking into account:

• the expected life of the facility in accordance with its expected productivity or capacity;
• expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;
• regulatory and other restrictions on the use of this facility;
• warranty period for use of the object;
• terms of actual operation and previously accrued amount of depreciation - for objects received free of charge from budgetary institutions, participants in the budget process of budgets of the budgetary system of the Russian Federation and from state and municipal organizations.

How to capitalize identified fixed asset objects that are not included in accounting

The organization that used the simplified tax system switched to a general taxation system. We identified fixed assets (pavilions, a railway dead end) for which there are no acquisition documents and, since the simplified tax system was used, there are no property tax deductions.

How to capitalize these objects and at what cost?

Having considered the issue, we came to the following conclusion:

Unaccounted for fixed assets can be taken into account only based on the results of the inventory.

According to paragraph 1 of Art. 12 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ), to ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which they are checked and documented presence, condition and assessment.

Surplus property (including fixed assets) not accepted for accounting is identified based on the results of an inventory.

Thus, an organization can take into account discovered unaccounted for fixed assets only as a result of an inventory.

The procedure for conducting an inventory of an organization's property and recording its results is established by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Methodological Instructions N 49).

The inventory results must be documented in the appropriate primary documents in the following forms: N INV-1 - Inventory list of fixed assets, N INV-18 - Comparison statement of the results of the inventory of fixed assets, intangible assets (approved by Rosstat Resolution No. 88 of August 18, 1998), N INV- 26 - Statement of records of results identified by inventory (approved by Rosstat Resolution No. 26 dated March 27, 2000).

In accordance with paragraph 3 of Art. 12 of Law N 129-FZ, clause 5.1 of Methodological Instructions N 49 and clause 28 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, surplus property identified during inventory is accounted for at market value on the date of inventory and the corresponding amount is credited to the commercial organization for financial results.

Recognition of costs for the acquisition of fixed assets in budget accounting

Costs for the acquisition of fixed assets worth over 20,000 rubles. are taken into account in the institution’s expenses not at once, but gradually in the form of depreciation. The annual amount of depreciation of fixed assets is calculated using the linear method based on the book value of fixed assets and the depreciation rate calculated based on the useful life of these objects. During the financial year, depreciation on fixed assets is charged monthly in the amount of 1/12 of the annual amount.

At the time of commissioning, the following costs are included in the institution’s expenses:

• for the acquisition of fixed assets worth up to 3,000 rubles;
• for the purchase of fixed assets worth from 3,000 to 20,000 rubles. and library collection objects worth up to 20,000 rubles. Their cost is transferred to expenses in the form of accrued 100% depreciation.

I.Zernova

Magazine editor

“Budget educational institutions:

accounting and taxation"

Registration of a property for state cadastral registration: we analyze all the nuances

Next is the deadline for reviewing the documents you submitted along with the application. This term is quite new. Just recently, such statements could have been viewed as bastards. The papers lay quietly in the corner and waited in the wings for a long time, and people were worried that their business was not moving. Today, the Land Code establishes a period that is equal to one month, excluding weekends, or one and a half months including them.

So, the first term is three years . Surely you will suspect some similarity with the statute of limitations and you will not be mistaken. The fact is that after you have purchased a land plot, you must obtain ownership rights and a cadastral passport for it within three years. Only in this case, special authorities will not have questions for you regarding evidence of your rights to this property in the form of a land plot.