In modern conditions, it is impossible to imagine an office without computers. And computers, as you know, will not work without the appropriate software, so buying a computer as a basic tool is not enough, you also need to buy programs for its operation and correctly reflect the purchase of this software.
Instructions
Step 1
When purchasing software, for example, Windows OS, Microsoft Office package, accounting programs (such as "1C: Accounting", "Galaxy", "Parus", etc.), the organization acquires non-exclusive rights to them, thus becoming, one of the users of a similar software product, but does not have the right to replicate, resell or otherwise derive income from the possession of this product. In addition, having bought the single-user version, the management of the organization does not have the right to install one program simultaneously on several PCs - for this, you should purchase the network version or several ordinary ones.
Step 2
The acquisition of non-exclusive rights is not subject to the requirements of subparagraph "b" of clause 3 of PBU 14/2007 "Accounting for intangible assets", according to which intangible assets should not form and not take into account such a program on the account. 04 "Intangible assets".
Step 3
But it is also impossible to include the costs of purchasing software at a time in the current expenses, since the program will be used for a long period of time, and the costs incurred should be distributed evenly over the number of months of using the software.
Step 4
Therefore, debit the account for the costs of acquiring non-exclusive rights. 97 "Deferred expenses", and then write them off evenly from the credit of this account to the debit of the account. 26 "General and administrative expenses", 44 "Selling expenses" during the entire period of using the program. Upon receipt of the software, fill out an act, which should indicate the deadline for writing off the costs of its purchase.
Step 5
It should also be noted that disks, floppy disks on which the software is recorded, as well as brochures, user manuals, etc., are an integral part of this software, so you do not need to ship it separately - for example, as part of inventory.
