Today it is difficult to imagine any company that would not use software, whether for accounting or personnel accounting purposes, or to automate trading, management or production activities. Despite the fact that almost every organization incurs costs of using software, the accounting for such costs raises many questions and disagreements.
Instructions
Step 1
Consider the costs of purchasing the 1C: Enterprise computer program as expenses for ordinary activities. An exception will be the case if you bought the program under a copyright agreement, which provides for the full transfer of the right to exclusive use of the application. Then consider the acquired rights as intangible assets of the enterprise, in accordance with the law.
Step 2
Determine the period of use of the software product in the activities of the enterprise in order to establish the accounting procedure for the 1C: Enterprise program. The procedure for registering the costs of purchasing it can be determined from the terms of the payment agreement. If the payment is made on a one-time basis and this is a fixed amount, then reflect it in the accounting as a prepaid expense, according to account 97 of the debit "Prepaid expenses".
Step 3
In the future, write off it as a cost, it must be done during the life of the program. This 1C accounting procedure is established by the tax authorities, as well as the Ministry of Finance and is spelled out in the letter of the Ministry of Finance dated August 29, 2003 No. 04-02-05.
Step 4
Register the program if you purchase it on the basis of a copyright agreement. In such a situation, write off the costs of purchasing it during the term of the contract. If the application's lifetime is not specified in the documents used to purchase the application, install it yourself, based on the estimated lifetime of the application.
Step 5
Determine the costs of purchasing "1C: Enterprise" in the case of using the simplified taxation system as costs of acquiring exclusive rights or rights to use software. In both cases, expenses can be written off at the same time after the fact of the provision of the service, as well as its payment, is confirmed. The distribution of acquisition costs over several periods is not provided for by the norms of tax legislation.
