In the course of their activities, for more efficient work on computers, organizations use licensed software. It should be borne in mind that when purchasing a computer program, a company may acquire an exclusive or non-exclusive right to use it. Accounting and writing off of software costs are different in both cases.
It is necessary
Documents confirming the costs of the software, the presence of a license agreement (agreement) between the seller and the buyer, confirming the buyer's right to use this software product
Instructions
Step 1
In the first case, when you purchase a program for which you have the exclusive right to use it, and this right is documented, proceed as follows. In accounting, reflect the computer program as part of intangible assets and take it into account at historical cost. This cost is equal to the sum of all the costs of purchasing it. Preliminarily take into account the costs of purchasing a computer program on account 08-5 “Acquisition of intangible assets”.
In accounting, make the following entries:
Debit 08-5 Credit 60 - expenses for the purchase of a computer program are taken into account;
Debit 04 Credit 08-5 - introduced a computer program as part of intangible assets.
In tax accounting, write off the costs of the cost of a computer program included in intangible assets on a monthly basis through amortization (clause 23 of PBU 14/2007).
Step 2
In the second case, if you bought a program for which you do not have exclusive rights (that is, you have acquired a non-exclusive right to use it), then the cost of the program and the right to use it should be taken into account and written off as deferred expenses.
In accounting, make the following entry:
Debit 97 Credit 60 - a fixed one-time payment for the right to use the program is taken into account.
Calculate the monthly charge-off by dividing the program and the right to use it by its duration. The service life of the program is specified in the sales contract or technical documentation. Write off the amounts received on a monthly basis during the life of the program as an operating expense.
In accounting, make the following entry:
Debit 20 (23, 25, 26, 44) Credit 97 - part of deferred expenses has been written off. A similar write-off occurs in tax accounting.
Step 3
If for the use of the program (non-exclusive right to it) fixed monthly payments are established, then in accounting, take these costs into account and write off monthly as part of current expenses.
In accounting, make the entry: Debit (20, 23, 25, 26, 44 …) Credit 60 (76) - periodical payments for using a computer program are taken into account. In tax accounting, write off the amounts of these payments to current expenses related to production or sale.
