The "1C: Enterprise" program is one of the most popular programs used for accounting in enterprises. Since the application is paid, its purchase for the company must be reflected in the accounting.
Necessary
accounting skills
Instructions
Step 1
Follow article 264 of the Tax Code of the Russian Federation to reflect "1C: Enterprise" in the accounting, according to this article, the costs associated with acquiring the right to use applications for a computer and databases under an agreement with the copyright holder are other costs. They also include the costs of acquiring rights to programs that cost less than 20 thousand rubles, and updates for programs. Thus, the costs of purchasing 1C include other expenses. If the period for using the program is set, then distribute the costs of purchasing it evenly for this period.
Step 2
Record the cost of the program at a one-time payment of the cost as an expense for future periods of debit account 97. The acquired rights to the program are non-exclusive, so treat them as an intangible asset. Write off "1C: Enterprise" using deferred expenses, which will be reflected in the current expenses of the enterprise evenly for the period of use of the application.
Step 3
Do not include the costs of acquiring the application in the composition of intangible assets in the event that the program is acquired on the basis of an author's agreement on the transfer of non-exclusive rights, or on a partial transfer of exclusive rights; or on the basis of a purchase and sale agreement. The purchased software is usually used in the enterprise for a period of time.
Step 4
Therefore, determine the accounting procedure for the costs of purchasing the application under the terms of the payment agreement. If this is a one-time payment, then record it as a deferred expense. If you purchased the program under a copyright agreement, write off the costs for it during its validity period or the useful life of the application. If there are costs for program updates. take them into account in the current reporting period.
