In a rare modern organization, there are no computers. The company buys not only computers and peripheral devices, but also the necessary software: operating systems, antivirus programs, accounting software, etc. All this is purchased with the money of the enterprise, and must be capitalized, taken into account in expenses and when calculating taxes.
Instructions
Step 1
If you purchased a product with a specified period of use (for example, an anti-virus program), the company must create a commission of employees (for example, an engineer, system administrator and accountant), based on the decision of which, an order is issued on the periods of use of the purchased product in tax accounting.
Step 2
If you purchased a product with an unspecified term of use (for example, "1C Enterprise" or the Windows 7 operating system), you can set the terms of use and, accordingly, accounting yourself. To do this, again, you need to create a commission for accepting the purchased product. As a rule, such operations are carried out by the user himself who uses this product. In the event that payment for software is made in several payments, the acquisition costs are charged to account 26 "General business expenses", and in tax accounting they are recognized as other expenses, in accordance with Section 26, Clause 1, Article 264 of the Tax Code of the Russian Federation.
Step 3
An example of accounting for a purchased software item can be the following posting:
D 002 - the cost of the product received for use
D 97 K 60 - the amount of payment for the right to use the program
D19 K60 - VAT tax in the cost of the program
D 60 K51 - at the time of payment
D68 K19 - VAT acceptance.
At the end of the allocated period of use of the program, article K002 is completed.
Step 4
Clause 26 of clause 1 of article 264 of the Tax Code of the Russian Federation states that the composition of other expenses of the organization may include the costs of acquiring the right to use programs for computers and database programs under license agreements. At the same time, the period for using the program in tax and accounting is set independently. Follow this rule, as violation of rights is punishable by law, which can lead to serious consequences.
