Intangible assets include objects of intellectual property, business reputation of the organization (goodwill), organizational expenses (Fig. 8).

Intellectual property. The generalized concept of “intellectual property” includes “rights relating to literary, artistic and scientific works, performing activities, inventions, scientific discoveries, industrial designs, trademarks, service marks, trade names and commercial designations, to protection against unfair competition, as well as all other rights relating to intellectual activity in the industrial, scientific, literary and artistic fields” (clause VIII, Article 2 of the Convention Establishing the World Intellectual Property Organization (WIPO).

Intellectual property in the practice of the enterprise can be used in the economic activity of the enterprise as "intangible assets".

The origin of Russian legislation in the field of industrial property can be attributed to the 17th century, when on April 22, 1667, the “New Trade Charter” of Russia was adopted. The well-known stamp of the assay master Mikhail Mokeev (1721) and the stamp of the factory of the brothers Athanasius and Stepan Popov in Veliky Ustyug (1761-1776) date back to this time.

The objects of intellectual property include such rights as the exclusive right of the patent holder to an invention, industrial design, utility model, selection achievements; exclusive copyright for computer programs, databases; property right of the author of another copyright holder on the topology of integrated circuits; the exclusive right of the owner to the trademark and service mark, appellation of origin of goods.

Inventions and Utility Models considered as a technical solution to the problem.

Under industrial design refers to the artistic and design solution of the product that meets the established requirements and determines its appearance.

Computer program- this is an objective form of providing a set of data and commands intended for the operation of computers and other computer devices in order to obtain a certain result.

Database is an objective form of presentation and organization of a set of data, systematized in such a way that these data can be found and processed using a computer.

Topology of integrated circuits is a spatial-geometric arrangement of a set of elements of an integrated circuit and the connections between them fixed on a material carrier.

Trademarks, service marks, appellations of origin- these are designations or names that serve to distinguish goods or services of another manufacturer, to distinguish goods that have special properties.

Trademark and service mark(trademark) is an element that helps distinguish goods and services of some legal entities or citizens from similar goods and services from other legal entities or citizens. Trademarks can be verbal, figurative, three-dimensional and other designations or their combinations in any color or color combination. Trademarks indicate who is responsible for the quality of goods offered to the public.

Everyone is well aware of the Sputnik service mark (an image of the globe with the inscriptions Sputnik in two languages). This sign is combined - it is a combination of verbal and pictorial elements.

According to experts, in the conditions of a developed economic system, the property of an enterprise consists of 30-60% of intangible assets, and a trademark in their composition can take about 80%.

Most Valuable Brands in 2000*

The name of the place of origin of the good or service- this is always the geographical name of the country, locality, area where the product or service is produced.

According to the rules of domestic accounting, organizational expenses are included in intangible assets. TO organizational expenses include fees to lawyers for the preparation of constituent documents, services for registering a company, and so on, carried out at the time of creation. Expenses for re-registration of constituent documents, production of new seals and stamps are not included in intangible assets.

This type of intangible asset is goodwill (goodwill). appears at the enterprise only in the event that it has made a purchase of another enterprise. Business reputation can be defined as the difference between the purchase price of the acquired business and the balance sheet value of all of its assets and liabilities.

Intangible assets are heterogeneous in composition, by the nature of their use in the production process, by the degree of influence on the financial condition and results of the economic activity of the enterprise. Therefore, a classification is necessary, which can be made according to a number of criteria.

On the basis of use in production, intangible assets can be divided into functioning(working) objects, the use of which brings the enterprise income in the current period; non-functioning(non-working) objects that are not used for any reason, but may be used in the future.

According to the degree of influence on the financial results of the enterprise, objects of intangible assets are distinguished that can generate income directly, through their implementation and objects indirectly affecting financial results.

Depending on the degree of legal protection, one part of intangible assets refers to protected by security documents(copyright), the other - to the category not protected by protective documents(copyright).

Test control

1. Can a literary work be included in intangible assets?

Intangible assets— exclusive rights to objects of intellectual property (OIP) taken into account in accounting.

The term "intangible assets" in English is intangible asset (intangible asset).

Intangible assets are sometimes abbreviated as intangible assets.

For the purposes of taxation of profits, the norms of Chapter 25 "Corporate Income Tax" of the Tax Code of Russia should be applied, and for accounting, the Regulation on Accounting "Accounting for Intangible Assets" (PBU 14/2007) (the rules for accounting for intangible assets in accounting and tax accounting are somewhat different ).

Accounting account 04 "Intangible assets" is used for accounting of intangible assets. Depreciation of intangible assets is accounted for on account 05 "Depreciation of intangible assets".

Intangible assets are reflected in line 1110 "Intangible assets" of the asset of the Balance Sheet (the main form of financial statements).

Intangible assets are called exclusive rights to intellectual property objects (OIP) taken into account in accounting. In turn, objects of intellectual property include (Article 1225 of the Civil Code of the Russian Federation):

1) works of science, literature and art;

2) programs for electronic computers (computer programs);

3) databases;

4) performance;

5) phonograms;

6) communication on the air or by cable of radio or television programs (broadcasting of on-air or cable broadcasting organizations);

7) inventions;

8) utility models;

9) industrial designs;

10) selection achievements;

11) topology of integrated circuits;

12) production secrets (know-how);

13) trade names;

14) trademarks and service marks;

15) names of places of origin of goods;

16) commercial designations.

The value of the above objects is not in the cost of the tangible media on which they are distributed (paper, disk, etc.), but in the intangible part - that is why they are called "intangible assets".

The peculiarity of intangible assets is that the costs of their creation or acquisition, as a rule, cannot be written off at a time (to reduce profits), but are written off during their useful life (Amortization). If the useful life is established by documents that define the characteristics of an intangible asset (for example, the term of a patent), then the write-off of the intangible asset is made during this period. But in practice, often the period of use of an intangible asset is not determined by the source documents.

For example, copyrights are subject to protection during the life of the author, as well as another 70 years after his death. In such cases, the definition of useful life in accounting and in taxation of profits differs.

So, in tax accounting, if the useful life of intangible assets cannot be determined, then this period is set at 10 years, and for some categories at least 2 years (clause 2 of article 258 of the Tax Code of the Russian Federation). In accounting, such intangible assets are not depreciated.

It should be noted that the rights to intellectual property can be transferred in two main ways:

— Under an agreement on the alienation of an exclusive right (Article 1234 of the Civil Code of the Russian Federation);

— Under a license agreement.

In the first case, the seller transfers, and the buyer receives a set of exclusive rights to intellectual property objects and recognizes an intangible asset in accounting.

In the case of acquiring the right to use under a license agreement, the recipient acquires not exclusive rights to intellectual property, but only the right to use. The rights to OIP themselves remain with their owner (the owner of exclusive rights to OIP is called a licensor, and their user under a license agreement is a licensee - Article 1235 of the Civil Code of Russia). This means that the recipient of rights under a license agreement does not receive an intangible asset, but only receives the rights to use the intellectual property and pays license fees (royalties) for this. The intangible asset itself remains with the person who transfers the rights of use (the licensor). The payer of license fees recognizes them as expenses in tax and accounting records. The situation with a license agreement resembles, in its economic essence, the lease of property - the leased object remains in the ownership of the owner (on his account), and the tenant receives only the rights to use the property for a specified period.

Example

Company A owns the exclusive rights to the Zoika pasta trademark.

If Entity A transfers to Entity B the exclusive rights to Zoika pasta under an exclusive right alienation agreement, Entity B will record an intangible asset in the amount of the acquisition costs (accordingly, Entity A will account for the sale of this intangible asset).

If Company A transfers to Company B the rights to use the trademark in the form of the right to produce and sell pasta under the trademark "Zoyka" at the factories of Company B under a license agreement, then in this case, Company B does not receive an intangible asset (it remains with Company A). License payments under the agreement will be recognized as income for Company A, and as an expense for Company B.

It should be noted that license agreements are often used in international tax planning. The fact is that under most international agreements, royalties (royalties) are taxed in the country of the recipient and are not taxed in the country of the payer of payments. Accordingly, royalties can be used as a tax-free transfer of funds from one state to another. This is the basis of the used tax planning mechanism, which is called IP-Box.

Intangible assets for income tax

The meaning of the term "intangible asset" for income tax is determined by paragraph 3 of Art. 257 of the Tax Code of the Russian Federation. Intangible assets are the results of intellectual activity acquired and (or) created by the taxpayer and other objects of intellectual property (exclusive rights to them) used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time (lasting more than 12 months). ).

To recognize an intangible asset, it is necessary to have the ability to bring economic benefits (income) to the taxpayer, as well as the availability of properly executed documents confirming the existence of the intangible asset itself and (or) the exclusive right of the taxpayer to the results of intellectual activity (including patents, certificates, other titles of protection). , contract of assignment (acquisition) of a patent, trademark).

Intangible assets, in particular, include (clause 3 of article 257 of the Tax Code of the Russian Federation):

1) the exclusive right of the patent owner to an invention, industrial design, utility model;

4) the exclusive right to a trademark, service mark, appellation of origin of goods and trade name;

5) the exclusive right of the patent owner to selection achievements;

6) possession of "Know-how", a secret formula or process, information in relation to industrial, commercial or scientific experience.

7) exclusive right to audiovisual works.

An intangible asset is a depreciable asset. Accordingly, the cost of acquiring intangible assets is written off for tax purposes through depreciation.

The initial cost of depreciable intangible assets is determined as the sum of expenses for their acquisition (creation) and bringing them to a state in which they are suitable for use, with the exception of VAT and excises.

The cost of intangible assets created by the organization itself is determined as the sum of the actual costs of their creation, manufacture (including material costs, labor costs, costs for third-party services, patent fees associated with obtaining patents, certificates), except for amounts taxes included in expenses.

Depreciation of intangible assets in tax accounting

The procedure for depreciation of intangible assets in tax accounting is regulated by paragraph 2 of Art. 258 of the Tax Code of the Russian Federation.

For intangible assets specified in subparagraphs 1 - 3, 5 - 7 of paragraph 3 of Article 257 of the Tax Code of the Russian Federation (list indicated above), the taxpayer has the right to independently determine the useful life, which cannot be less than two years.

The determination of the useful life of an object of intangible assets is based on the validity of a patent, certificate and (or) other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as on the basis of the useful life of intangible assets, due to relevant agreements.

For intangible assets for which it is impossible to determine the useful life of an object of intangible assets, depreciation rates are established based on a useful life equal to 10 years (but not more than the period of the taxpayer's activity).

Intangible assets do not include:

1) research, development and technological work that did not give a positive result;

2) intellectual and business qualities of the employees of the organization, their qualifications and ability to work (clause 3 of article 257 of the Tax Code of the Russian Federation).

As mentioned above, one of the criteria for recognizing an asset as intangible is a useful life of more than 12 months. If it is less, then such an asset is not recognized as an intangible asset and, as a rule, can be written off as expenses at a time.

For example, there is extensive jurisprudence on advertising videos, where taxpayers managed to prove that their costs for advertising videos should be recognized as expenses at a time, and not recognized as intangible assets, with subsequent amortization. This approach is possible in cases where the actual useful life of the videos is clearly less than 12 months and the taxpayer can prove this. So, for example, it is clear that if a video is related to the New Year theme and it is not planned to be used in the next years, then such a video can be used for 2-3 months. In the following court decisions on this issue, taxpayers won:

Decree of the Federal Antimonopoly Service of the Moscow District dated December 15, 2008 N A40 / 11710-08 in case N A40-26569 / 08-139-82

Decree of the Federal Antimonopoly Service of the Moscow District of December 10, 2008 N KA-A40 / 11671-08 in case N A40-34570 / 07-126-230

Decree of the Federal Antimonopoly Service of the Moscow District dated November 30, 2010 N KA-A41 / 14382-10 in case N A41-3140 / 09

Intangible assets in accounting

Intangible assets are recorded on account 04 "Intangible assets", and their depreciation is recorded on account 05 "Depreciation of intangible assets".

Intangible assets are devoted to the Regulation on accounting "Accounting for intangible assets" (PBU 14/2007), approved. Order of the Ministry of Finance of the Russian Federation of December 27, 2007 N 153n. IFRS applies IAS 38 Intangible assets.

Intangible assets are reflected in the line Intangible assets (1110) of the balance sheet.

The document establishes the following criteria for classifying assets as intangible (clause 3):

To accept an object for accounting as an intangible asset, the following conditions must be met at a time:

a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation);

b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other titles of protection , an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), as well as there are restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object);

c) the possibility of separating or separating (identifying) an object from other assets;

d) the object is intended to be used for a long time, i.e.

useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months;

e) the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;

f) the actual (initial) cost of the object can be reliably determined;

g) the object has no material form.

Intangible assets can be of two types:

- with a certain useful life;

- with an indefinite useful life.

Intangible assets with a definite useful life include those whose useful life is determined (for example, from a patent, certificate, contract).

The cost of such intangible assets is settled through depreciation over their useful lives.

For intangible assets with an indefinite useful life, depreciation is not charged (clause 23 of PBU 14).

For an intangible asset with an indefinite useful life, an entity shall review annually whether there are factors that indicate that the useful life of the asset cannot be determined reliably. In the event of the termination of the existence of these factors, the organization determines the useful life of this intangible asset and the method of its depreciation (paragraph 23 of PBU 14).

Intangible assets are accounted for in accounting on account 04 "Intangible assets".

Depreciation of intangible assets is reflected in the accounting on account 05 "Depreciation of intangible assets".

Regulations on the topic

Tax Code of the Russian Federation (TC RF). Chapter 25 "Corporate Income Tax"

Civil Code of the Russian Federation (CC RF)

Regulation on accounting "Accounting for intangible assets" (PBU 14/2007), approved. Order of the Ministry of Finance of the Russian Federation of December 27, 2007 N 153n.

Standard IAS 38 Intangible assets (IFRS).

Video

Intangible assets

Additionally

Amortization of intangible assets (IA) is a gradual write-off of the cost of an intangible asset as expenses.

The balance sheet is an accounting (financial) report that shows the financial position of the organization at the reporting date, the value of its assets, equity and the amount of liabilities.

Intangible prospecting assets - used in the process of prospecting, evaluation of mineral deposits and exploration of minerals, exploration costs that do not have a material form.

Objects of intellectual property - the results of intellectual activity or equated to them by means of individualization of legal entities, goods, works, services and enterprises

IP-Box is a tax planning tool that consists in using a legal entity whose balance sheet includes intellectual property objects and whose income is generated mainly through the use of such objects.

Depreciation

Useful life

Intellectual property

Exclusive right

1.software

Laws, legislation, works of art, literature, folk art

3. objects of intellectual property

2. At what cost are intangible assets recorded at the time of their involvement in the economic (economic) turnover:

initial

2. market

3.wholesale

4.actual

3. Non-productive assets of a budgetary institution do not include

cars and equipment

3. Subsoil resources

4.Other non-productive assets

Accounting for non-productive assets is carried out on the account (broken down into analytical

accounts by types of assets):

1.0 103 00 000

5. Particularly valuable movable property of a budgetary institution does not include:

Structures

2. movable property, the book value of which exceeds 200 thousand rubles.

3.vehicles regardless of book value

4.exclusive rights

5. other movable property, without which the institution's exercise of its

main activities will be hampered and the carrying value of which

per unit exceeds 30 thousand rubles

Topic 13 quiz:

1. The transfer of intangible assets within the institution is reflected in the registers of analytical accounting by changing the materially responsible person on the basis of:

1.requirements-consignment note

3.inventory book

4.disposition

2. Previously unrecorded intangible assets identified during the inventory are accounted for:

market value

2.Actual cost

3.wholesale cost

4.original cost

3. What kind of correspondence is similar to the correspondence of budget accounts for the reflection of operations related to the implementation of intangible assets:

With correspondence during the implementation of the OS

2.with correspondence when selling non-current assets

3. no similar correspondence

4.with correspondence when selling inventories

4. Intangible assets do not include:

Incomplete research work

2.inventions

3.trademarks

5. In how many copies is the requirement-invoice for the transfer of intangible assets within the institution:

Topic 14 quiz:

1. The list of used synthetic and analytical accounts for accounting for materials of a budgetary institution is indicated:

1.working chart of accounts

2.in the inventory book

In instructions No. 148n

4.in the demand-consignment note

How many copies of documents (waybills, invoices) does the supplier present to the buyer when supplying materials?

3. At what cost are inventories accepted for BU:

1. actual

2. market

3. wholesale

initial

4. At what cost do surplus inventories come:

Market

2. actual

3. initial

4. wholesale

5. The menu-requirement for the issuance of food products is used for registration:

Product releases

2. movement of material values ​​within the organization

3. write-offs of material assets

4. checking the expiration date of products

Topic 15 quiz:

1. Accounting for operations on the formation of the actual cost of finished products is reflected:

1. by debit account 010604340

2. by Credit account 010604440

By debit account 010506340

4. by debit account 030222830

2. Finished products are accepted for accounting by:

actual cost

2.wholesale cost

3.market value

4.original cost

3. On the basis of which document finished products are taken into account:

1.requirements-consignment note

3.disposition

4.Cash receipt

4. What document is used if materials of another organization are released on the basis of an agreement:

Waybill for the issue of materials to the side

2.requirement-waybill for the release of food

3.disbursement order

4. receipt order for the release of materials to the side

5. On the credit of account 0 105 06 000 "Other inventories" reflect:

Write-off of used inventories

2. disposal of fixed assets

3.receipt of inventories

4. Posting of identified shortages of inventories

Topic 16 quiz:

1. According to article 215 of the RF BC, in budgetary institutions it is established

Treasury Budget Execution

2.balance budget execution

3. budget execution is not provided

4.Daily budget execution

Cash services for budget execution are carried out through

Treasury Department

2. Government of the Russian Federation

3. City administration

4.banking system

Participants in the budget process who must organize and keep records of the authorization of the budget are not

1.financial authorities

2. bodies of the treasury

3.budget institutions

Executive bodies

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The objects of civil rights in economic circulation include not only objects that have a material-natural form, but also property rights and the results of intellectual activity (Article 128 of the Civil Code of the Russian Federation).

In accounting, the term "intangible assets" has been used for a long time to designate objects that do not have a material content. It is customary to call intangible assets a certain group of assets of an organization that have value and generate income (create conditions for generating income), used for a long period of time, but having no physical content.

The concept of intangible assets is given in the Accounting Regulation "Accounting for intangible assets" PBU 14/2000. The regulation defines objects related to intangible assets, as well as the distinguishing features that they must comply with.

Intangible assets include the following objects:

– the exclusive right of the patent owner to an invention, industrial design, utility model;

– the exclusive right of the owner to the trademark and service mark, appellation of origin of goods;

- the exclusive right of the patent holder to selection achievements.

All of the listed objects are united in civil law by the concept of "intellectual property", which for the first time in Russian legislation was defined in Art. 138 of the Civil Code of the Russian Federation as a generalizing concept: results of intellectual activity; equated to them means of individualization of a legal entity(individualization of products, work performed or services, company name, trademark, service mark, etc.).

The results of intellectual activity are an object exclusive rights copyright holder. For intangible assets, the right holder acquires precisely “exclusive”, and not real rights. The latter (including the right of ownership) arise on the material carriers of the object (work), and not on its content. The right of ownership regulates relations connected with the possession, use and disposal of things (property). The owner of the property, exercising his right, owns, uses and disposes of the property and can freely alienate it to other persons, resulting in a change of ownership.

But the results of creative activity cannot be freely alienated, since the creator of "intellectual property" cannot completely transfer all his rights to these objects to another person. Therefore, these rights are called "exclusive".

The objects of intellectual property listed in the Regulation can be divided into two groups:

1) the results of creative activity and means of individualization of a legal entity, works or services protected by patent law (inventions, utility models, industrial designs, breeding achievements, trademark, service mark, appellation of origin of goods);

2) the results of creative activity protected by copyright (computer programs, databases, topologies of integrated circuits).

These objects have a different legal regime. The difference lies in the fact that copyright is aimed at protecting the form of the object (work), patent - on the content of the work.

For the protection of inventions, utility models, industrial designs, trade names, trademarks, service marks, their registration is required according to a certain procedure with the relevant authorities, and such registration is not required for copyright objects. The author only needs to express his work in any objective form that allows to reproduce the specified object. The consequence of this is the second difference: transactions with objects protected by patent law require appropriate state registration, and transactions with copyright objects do not need it.

Legal regulation of objects of exclusive rights is carried out by special legislation:

– Law of the Russian Federation of September 23, 1992 No. 3523-1 “On the legal protection of programs for electronic computers and databases” (as amended by Federal Law of December 24, 2002 No. 177-FZ);

- Law of the Russian Federation of September 23, 1992 No. 3526-1 "On the legal protection of topologies of integrated circuits" (as amended by Federal Law of July 9, 2002 No. 82-FZ);

- Patent Law of the Russian Federation of September 23, 1992 No. 3517-1 (as amended by Federal Law of February 7, 2003 No. 22-FZ);

– Law of the Russian Federation of September 23, 1992 No. 3520-1 “On Trademarks, Service Marks and Appellations of Origin of Goods” (as amended by Federal Law of December 11, 2002 No. 166-FZ).

To reflect objects of intellectual property as intangible assets, they must meet the following featured:

- the absence of a material-material (physical) structure;

- the possibility of identification (separation, separation) by the organization from other property;

- use in the production of products (when performing work or providing services) or for the management needs of the organization;

– use for a long time, i.e. useful life of more than 12 months. Or the normal operating cycle, if it exceeds 12 months;

- the organization does not intend the subsequent resale of this property;

- the ability to bring economic benefits (income) to the organization in the future;

– the availability of properly executed documents confirming the existence of the asset itself and the organization’s exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, agreement on the assignment (acquisition) of a patent, trademark, etc.).

A prerequisite is the simultaneous fulfillment of all the listed signs.

The structure of intangible assets also takes into account the business reputation of the organization, organizational expenses and expenses of the organization for research, design and technological work.

Under business reputation the difference between the purchase price of an organization (acquired as a single property complex) and the book value of the property of the acquired organization. Goodwill can only arise if an organization buys another organization as a whole as a property complex.

TO organizational expenses include the costs associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization.

A prerequisite for classifying these expenses as intangible assets is a corresponding entry in the organization's constituent documents, according to which they are recognized as a participant's contribution to the authorized (share) capital.

Reflection in the composition of intangible assets of the organization's expenses for research, design and technological work is provided for by PBU 17/02 "Accounting for expenses for research, development and technological work" (approved by order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 115n).

In accordance with Art. 66 of the Civil Code of the Russian Federation, the monetary value of the specified contribution of the founder must be made by agreement of all the founders of the organization being created.

To the expenses of the organization for research, design and technological work how the objects of intangible assets include expenses for which results are obtained that can be used for production and (or) management needs and will lead to future economic benefits.

The accounting unit of intangible assets is an inventory object.

Inventory object of intangible assets a set of rights arising from one patent, certificate, assignment agreement, etc. is considered. The main feature by which one inventory object is identified from another is its performance of an independent function in the production of products (performance of work or provision of services) or use for the management needs of the organization.

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Intangible assets(eng. intangible assets, from lat. intangibilis - intangible) - patents, licenses, rights to use land, natural resources, copyrights, development in the field of organization of production and distribution of products, trademarks, trademarks, software products, know-how , other results of intellectual activity.

That is, intangible assets are assets that do not have a physical, tangible form: managerial, organizational, technical resources, reputation in the financial world, capitalized rights, privileges, competitive advantages, control over the distribution network, protection provided by insurance, patents and trademarks , trademarks, other types of intellectual property, the right to use.

Intangible assets are intangible factors that contribute to production or are used to produce goods and services and are expected to provide future production benefits to those individuals or firms that control the use of these factors (definition of the Brookings Commission on Intangible Assets) .

Promises of future benefits that are generated by innovations (inventions, discoveries), unique organizational projects or human resource management practices are all recognized as assets (this is the main type of intangible economic objects).

For a specific company, enterprise, intangible assets are rights used for a long period (over 1 year), generating income and arising from copyright and other contracts for works of science, art, from patents for inventions, industrial designs, trademarks and signs services or license agreements for their use, from know-how rights and other similar rights.

Goodwill is also referred to as intangible assets.

However, an intangible asset must be recognized as an asset separately from goodwill if it arises from the rights described above (regardless of whether these rights are transferable or separable from the acquired entity or from other rights and obligations). If an intangible asset did not arise from contractual or other legal rights, it should be recognized as an asset separately from goodwill only if it is separable. Intangible assets interact with tangible and financial assets in creating corporate value and economic growth.

Intangible assets include assets that meet the following conditions:

  1. lack of material and material structure;
  2. possibility of identification from other property;
  3. use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
  4. use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;
  5. the organization does not assume the subsequent resale of this property;
  6. the ability to bring economic benefits (income) to the organization in the future;
  7. the availability of properly executed documents confirming the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

Intangible assets are accounted for at the initial assessment, which is determined for:

  • objects contributed by the founders on account of their contributions to the authorized capital of the enterprise - by agreement of the parties;
  • purchased for a fee from other enterprises and persons - based on the actual costs incurred to acquire and bring these objects into a state of readiness;
  • received from other enterprises and persons - by expert means.

Depreciation of intangible assets is charged to the cost of products (works, services) on a monthly basis according to the norms calculated by the enterprise based on their initial cost and useful life (but not more than the life of the enterprise). For intangible assets for which it is impossible to determine the useful life, depreciation rates are set for ten years (but not more than the life of the enterprise).

Abroad, intangible assets also include the corporate identity of the company, which covers both letterheads, envelopes and business cards, as well as staff clothing, office design (external and internal), design of company vehicles, branded souvenirs, etc.

  • Sale of intangible assets Non-exclusive license accounting

The initial cost of depreciable intangible assets is determined as the sum of expenses for their acquisition (creation) and bringing them to a state in which they are suitable for use, except for the amounts of taxes accounted for as expenses in accordance with the Tax Code.

Intangible assets are very heterogeneous in their composition, in the nature of use or operation, in the degree of influence on the financial condition of the organization and the results of economic activity, therefore, a differentiated approach is needed to their analysis and inclusion in the economic turnover (see table 3.1).

Table 3.1

Heterogeneity of intangible assets

Objects counted as

intangible assets

Objects counted as

Future expenses

Trademarks and names

Obligations not to compete

Software development costs

products

Licenses and franchises

Issuing expenses

Marketing research

Operating rights

Organizational expenses

Training costs

Documented consultations

Repair costs

Trade marks

Court expenses

Technologies, recipes, formulas, drawings and prototypes

Research cost

and development work

Computer software (subject to separation from hardware).

For the formation of intangible assets, it is necessary to be guided by the well-known principles of classification.

1. By the degree of participation in production:

Functioning (working) intangible assets, the use of which brings the organization income in the current period;

Non-functioning (non-performing) intangible assets that are not used for any reason, but can be used in the future.

2. According to the degree of alienation:

Alienable - fully transferable upon their sale, transfer, lease;

Inalienable - remaining in the ownership of the owner organization with a partial transfer of rights to use them.

3. By the degree of influence on the financial results of the organization:

Objects of intangible assets that can generate income directly, by putting them into operation;

Objects of intangible assets that indirectly affect financial results.

4. According to the degree of legal protection:

Intangible assets protected by titles of protection (copyrights, patents, licenses);

Intangible assets not protected by titles of protection (copyrights, patents, licenses).

5. According to the degree of investment of individual labor of employees of this organization:

Sole - that is, objects of intangible assets that are developed personally by employees or founders of the organization;

Shares - that is, objects of intangible assets developed jointly with other individuals or legal entities on shared terms;

Acquired from outside - that is, objects of intangible assets that are received from other individuals or legal entities, for a fee or free of charge.

Intangible assets do not include:

Research, development and technological work that did not give a positive result;

Intellectual and business qualities of the company's personnel, their qualifications and ability to work.

The fact that a certain account name can be imputed to an accounting object indicates that it is identifiable and recognizable. The moment of identification, according to many experts, is highly controversial. Nevertheless, Intangible assets may include objects that meet the following conditions:

Absence of material-material (physical) structure;

Possibility of identification (separation, separation) by the organization from other property;

Use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

Use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months;

The organization does not intend the subsequent resale of this property;

The ability to bring economic benefits (income) to the organization in the future;

Availability of properly executed documents confirming the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

Inventory object of intangible assets a set of rights arising from one patent, certificate, assignment agreement, etc. is considered. The main feature by which one inventory object is identified from another is its performance of an independent function in the production of products, performance of work or provision of services, or use for the management needs of the organization.

Intangible assets are accepted for accounting in the following cases:

Acquisitions;

Contributions by the founders to the account of contributions to the authorized capital;

Receipts under a donation agreement and other cases of gratuitous receipt and other receipts.

Intangible assets are accounted for at initial and residual value. The initial cost of intangible assets depends on the source of their acquisition.

When acquiring intangible assets for a fee, the initial cost is the amount of the organization's actual costs for the acquisition, which includes:

Amounts paid by the organization under the concluded sale and purchase agreement;

Amounts paid to third parties for information and advisory services related to the acquisition of intangible assets;

Fees paid by an intermediary organization through which intangible assets are acquired;

Other costs directly related to the acquisition, and the costs of bringing intangible assets to a state in which they are suitable for use.

The initial cost of intangible assets is recognized:

For objects acquired as a contribution to the authorized capital - a monetary value agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation;

For objects received by the organization under a donation agreement and in other cases of gratuitous receipt, the market value as of the date of posting;

For objects acquired under contracts providing for the fulfillment of obligations (payment) by non-monetary means, the cost of goods (values) transferred or to be transferred by the organization, established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

The problem of recognition and attribution of an accounting object to intangible assets is quite complex and controversial. The line that separates intangible assets from deferred expenses is rather vague. They can be grouped as follows - (see table 3.1)

An analysis of the structure of intangible assets and organizational expenses allows us to conclude that until a potential object of intangible assets has right-defined characteristics, all costs associated with its development, search, maintenance, etc., are charged to "deferred expenses". As soon as an object (project, trademark, development, etc.) acquires legal characteristics and is acquired by an organization for a period of more than 12 months, it is classified as an intangible asset.

According to the definition, types of intellectual property can be classified (Fig. 3.1.)

Figure 3.1. Classification of intellectual property (IP)

According to the level of legal protection, intellectual property objects are divided into groups:

Intellectual property objects protected by standard certificates issued by Rospatent and the State Commission:

inventions;

industrial designs;

Utility models;

Trademarks, service marks and appellations of origin.

selection achievements.

Intellectual property objects protected at the request of the right holder by certificates issued by a body authorized by the state:

Computer programs and databases;

Topology of integrated circuits.

Works of science, literature and art.

Know-how, confirmed by the documents of the organization:

Design, technological, design, economic, legal and other documentation intended for use in the production and sale of goods and services;

Non-patented inventions, formulas, recipes, compositions, calculations, prototypes, test results and experiments;

Plans for the organization of production, marketing, quality management of products and services, plans for personnel management, finance, investment policy;

Production experience and staff training;

Other results of research, development, design and production work.

Any objects of intellectual property protected by licensing, copyright or other agreements for the acquisition of rights to objects of intellectual property, concluded in the manner prescribed by law.

Relations in the field of intellectual property are regulated by two legal institutions: either patent law or copyright. At the same time, the main thing is that intellectual property is a monopoly (exclusive rights to use). In this sense, no monopoly is granted with regard to trade secrets (everyone who obtains such knowledge in good faith has the right to use it).

At the same time, the fundamental difference in the content of intellectual property rights and rights to trade secrets (“know-how”) is obvious, since they have fundamentally different conditions and protection mechanisms, although in both cases, as a rule, the object is the results of creative activity.

If disclosure of information is required for intellectual property objects, then for a trade secret it is necessary to keep it secret.

intellectual property both documents - the Convention of 14.07.67 and the Civil Code of the Russian Federation - name exclusive rights to the results of intellectual activity, as well as other objects equated to them, in particular, means of individualization of goods (works, services), however, among the listed objects of intellectual property there is no such thing as "know-how".

In the Civil Code of the Russian Federation, the concept of official and commercial secrets, which is close in meaning to "know-how", is used. Moreover, the Civil Code of the Russian Federation separates the concept of a trade secret from the concept of intellectual property, although it classifies them together as objects of civil rights and defines it as information that has actual or potential commercial value due to its unknown to third parties, to which there is no free access on a legal basis and in relation to to which the owner of the information takes measures to protect its confidentiality.

When comparing the concepts of official and commercial secrets with the concept of "know-how", it turns out that they are, in fact, one and the same, although there are some differences: the first, in particular, is wider than the second. In Russian economic practice, “know-how” is more often referred to as knowledge and experience of a research, development or production nature.

Trade secret legislation is intended to stimulate development in areas of industry where patent protection is relatively weak. And trade secrets can protect trade secrets and therefore encourage innovation. Many types of such proposals, in principle, are not patentable, since they do not carry the novelty of the invention. Take customer lists as an example. A trade secret in this case may be the only way to protect the information contained in them.

Currently, Russian legislation on the protection of official and commercial secrets is a collection of articles contained in various legal acts generally devoted to the regulation of other public relations. The central one is containing the definition of an official and commercial secret, revealing the conditions for recognizing it as an independent object of legal protection and indicating the main legal means of protecting the rights of its owner. In accordance with this article, information constitutes an official or commercial secret in the case when:

Has actual or potential commercial value due to its unknown to third parties;

It is not freely accessible legally;

The information owner takes measures to protect its confidentiality.

Persons who illegally obtained information that constitutes an official or commercial secret are obliged to compensate for the losses caused. The same obligation is imposed on employees who divulged official or commercial secrets contrary to the employment agreement (contract), and on counterparties who did so contrary to a civil law contract.

Subjects of the right to a trade secret, based on the fact that only information relating to entrepreneurial activity is recognized as a trade secret, are persons who are engaged in such activities, i.e. legal entities (mainly commercial organizations) and citizens - entrepreneurs.

Thus, from the subject and legal side, a trade secret (know-how) is characterized by the following features:

a) a trade secret does not belong to state secrets (Law of the Russian Federation "On State Secrets");

b) trade secrets do not include the charter and other constituent documents of the enterprise, information submitted in the form of reporting on financial and economic activities, and other information specified by the Decree of the Government of the RSFSR of December 5, 1991. N 35 "On the list of information that cannot be a commercial secret";

c) in addition to scientific and technical solutions, trade secrets also mean non-technical knowledge that is not protected within the existing legal possibilities (for example, methods of rational organization of work, in particular, schedules for preventive maintenance of equipment, results of market research, literature reviews, from which you can get information about the technical and consumer characteristics of competing products, etc.);

d) for a commercial secret of a scientific and technical nature, its level does not matter. These can be both the simplest technical solutions and solutions for which their owner could obtain a patent for an invention, but preferred to keep this solution secret;

e) trade secrets are not protected by patent documents at the national or international levels. Otherwise, due to the mandatory publication of application materials, patent descriptions, this information becomes public and ceases to be a trade secret by definition;

f) a trade secret is a secret of production, which implies a confidential regime for its use. The protection of a trade secret on the part of the owner consists in taking a number of measures to help keep it secret, and on the part of the state - in granting the owner of a trade secret the right to protect his interests, i.e. for compensation for losses caused by unauthorized use of trade secrets;

g) a sign of a commercial secret is “lack of free access on a legal basis” to information constituting a commercial secret.

The owner of a trade secret can grant permission to others to use the confidential information in their own field. In other words, it is allowed to issue licenses to third parties, which, in turn, may be exclusive or non-exclusive.

The owner of confidential information may also sell (assign in full) this information to an interested party. In particular, the subject of such an agreement may be the results of marketing research, technology or other technical innovation (secret of production, know-how), etc.

Information constituting an official or commercial secret is protected by the methods provided for by the Civil Code and other laws.

The large number of intangible assets and the complexity of their classification require great attention when referring to one or another type of intangible assets.

Copyright means the right to a work, to make and distribute copies of it either by the author himself or with the permission of the author, as well as the right of the author to stop any distortion of his work and receive throughout his life and 50 (fifty) years after death the income that his work brings. Copyright extends to original published and unpublished works of science, literature, art, which are the result of creative activity, regardless of the purpose and dignity of the work, as well as the way it is expressed. Copyright does not cover the ideas, principles, methods, processes, systems, methods, concepts, reports of events and facts underlying copyrighted works. Copyright in a work not connected with ownership of the material object in which the work is expressed.

When one firm intends to buy another firm, positive goodwill is the premium that the buyer must pay on top of the value of its assets.

In the event that a firm has performed poorly, its market value by a potential buyer may be valued below the book value of its assets. In this case, goodwill is negative.

If the conditions for recognizing an intellectual property object as an intangible asset are not met (for example, if the organization has not received a patent for an invention or the useful life of the object is less than 12 months), then its value can be taken into account as part of:

  • expenses for research, development and technological work (R&D);
  • future expenses;
  • current expenses.

Cost restrictions

Cost restrictions for the inclusion of an intellectual property object in the composition of intangible assets in accounting are not provided by law. For more information about the conditions for recognizing objects of intellectual property as intangible assets, seetable .

Rights to the created object

If the organization has created an object of intellectual property on its own, then the exclusive rights to it must be documented. Most intellectual property objects (the results of intellectual activity) must be registered with Rospatent or the State Commission for Testing and Protection of Selection Achievements. The documents confirming the exclusive rights to the created object are:

  • certificate for a trademark (service mark) (Articles 1480 and 1481 of the Civil Code of the Russian Federation);
  • certificate of the exclusive right to the appellation of origin of goods (clause 2, article 1518 and article 1530 of the Civil Code of the Russian Federation);
  • patent for an invention, industrial design, utility model (Articles 1353 and 1354 of the Civil Code of the Russian Federation);
  • patent for a selection achievement (Articles 1414 and 1415 of the Civil Code of the Russian Federation).

If the organization has received the necessary titles of title, the created intellectual property object can be accounted for as part of intangible assets.

Some intellectual property objects are registered on a voluntary basis, for example, the exclusive right to a computer program (Article 1262 of the Civil Code of the Russian Federation).

Rights to the transferred object

In addition to creating intellectual property objects on its own, an organization can obtain rights to them:

  • under an agreement (licensed or on the alienation of an exclusive right) (Article 1233 of the Civil Code of the Russian Federation);
  • in a non-contractual manner on the basis of the law (for example, during reorganization, foreclosure on the property of the right holder) (Article 1241 of the Civil Code of the Russian Federation).

In each of these cases, the organization acquires the rights to use the intellectual property object. These rights may be exclusive or non-exclusive.

Depending on the type of contract, an organization may receive all exclusive rights to an object of intellectual property or only a part of them.

In order to transfer all rights to an object of intellectual property, an agreement on the alienation of exclusive rights is concluded. In this case, the organization becomes the only one who can use the received intellectual property object. This is stated in article 1234 of the Civil Code of the Russian Federation.

If a part of the exclusive rights to the result of intellectual activity is transferred, a license agreement is concluded. The license agreement can be of two types:

  • simple (non-exclusive) license;
  • exclusive license.

In the first case, the original owner of the exclusive right (the licensor) reserves the right to issue licenses to other persons. That is, other organizations can use this result of intellectual activity (means of individualization). In the second case, the organization is the only one who uses the object within the rights transferred to it. Such rules are established in Article 1236 of the Civil Code of the Russian Federation.

For example, by order of the organization, a program for management accounting has been developed. Under the agreement, the organization has exclusive rights to use the program in its business activities, and the developer has exclusive rights to modify it. In such a situation, the developer is not entitled to provide a computer program for use by other persons, and the organization is not entitled to enter into agreements for the modification of a computer program with other developers.

An object of intellectual property can be taken into account as part of the company's intangible assets only if the organization owns all exclusive rights (for example, if an agreement was concluded on the alienation of the exclusive right or the organization became the owner after reorganization). This follows from the provisions of paragraphs 38 and 39 of PBU 14/2007. To include the received object in the composition of intangible assets, it is necessary to have documents confirming exclusive rights. For example, it could be:

  • an agreement on the alienation of exclusive rights;
  • deed of transfer (in case of reorganization in the form of transformation, merger or acquisition) or separation balance sheet (in case of separation or spin-off of an organization) (Article 58 of the Civil Code of the Russian Federation).

The contract must be registered with Rospatent (State Commission for the Testing and Protection of Breeding Achievements) in cases where the result of intellectual activity itself was registered (clause 2 of article 1232, clause 7 of article 1452, clause 5 of article 1262 of the Civil Code of the Russian Federation) .

If only a part of exclusive rights has been obtained for an intellectual property object, then such an object is recognized as an intangible asset received for use. Since intellectual property objects received for use do not fall on the organization's balance sheet, they must be kept off-balance sheet. This procedure follows from paragraphs 38 and 39 of PBU 14/2007.

The cost of objects of intangible assets of the enterprise, recorded on the balance sheet, repay by accrual depreciation(clause 23 PBU 14/2007).

R&D

Reflect the costs of acquiring (creating) an intellectual property item as part of R&D if the following conditions are simultaneously met:

  • the object was developed by the organization's own forces or by its order;
  • work on the creation of an object can be attributed to research or scientific and technical activities. The criteria for such activities are defined in Article 2 of the Law of August 23, 1996 No. 127-FZ;
  • the result of R&D is not subject to legal protection or legal protection is not formalized properly (for example, if the invention does not need to be patented or the organization for some reason did not patent its invention).

This follows from paragraph 2 of clause 1 and clause 2 of PBU 17/02.

Future expenses

If the cost of an intellectual property object cannot be reflected as part of R&D expenses, then the costs of its creation (acquisition) are included either in deferred expenses or in current expenses. Account for the costs of acquiring (creating) an intellectual property object that will be used in several reporting periods as deferred expenses. For example, do this if, when purchasing rights to use an intellectual property object, the organization paid a fixed amount at a time. If this condition is not met, consider the costs of acquiring (creating) an intellectual property object as part of current expenses. For example, do this if the organization transfers periodic payments for the use of an object of intellectual property. This procedure follows from paragraph 18 of PBU 10/99.

The costs of acquiring (creating) an intellectual property object accounted for as deferred expenses are subject to write-off. The procedure for writing off expenses relating to several reporting periods, the organization establishes independently. For example, an organization can write off a one-time one-time payment for the use of an intellectual property object evenly over the period for which it is received. Fix the applicable option for writing off deferred expenses in the accounting policy for accounting purposes. This is stated in paragraph 18 of PBU 10/99 and paragraphs 7 and 8 of PBU 1/2008.

An example of accounting for the costs of acquiring a part of the exclusive rights to use a patented invention. For the use of a patented invention, the organization pays a fixed amount at a time

Under the terms of the agreement, in January 2016, the "Master" is paid a remuneration in the form of a fixed one-time payment in the amount of 169,920 rubles, including VAT - 25,920 rubles.

Alpha's accounting policy determines that deferred expenses are written off to current expenses evenly over the period to which they relate. In this case, during the term of the license agreement.

In accounting, the accountant of Alpha made the following entries.

In January 2016:

Debit 012
- 169,920 rubles. - the cost of an intangible asset received for use is taken into account;

Debit 97 Credit 60
- 144,000 rubles. (169,920 rubles - 25,920 rubles) - remuneration under a license agreement was accrued;

Debit 19 Credit 60
- 25,920 rubles. – VAT on remuneration under a license agreement was taken into account;


- 25,920 rubles. – accepted for deduction of VAT from remuneration under a license agreement;

Debit 60 Loan 51
- 169,920 rubles. - remuneration under the license agreement was transferred.

Every month since February 2016, the accountant writes off (in proportion to the number of calendar days) part of the remuneration under the license agreement, accounted for as deferred expenses.

In February 2016:

Debit 20 Credit 97
- 5713 rubles. (RUB 144,000 : 731 days × 29 days) - part of the remuneration under the license agreement, previously included in deferred expenses, was written off.

In March 2016:

Debit 20 Credit 97
- 6107 rubles. (RUB 144,000 : 731 days × 31 days) - part of the remuneration under the license agreement, previously included in deferred expenses, was written off.

Similar entries for writing off remuneration under a license agreement, accounted for as deferred expenses, were made by the accountant until January 2018 (inclusive).

In January 2018, at the end of the license agreement, the accountant wrote off the cost of the intangible asset acquired for use:

Credit 012

An example of accounting for the costs of acquiring a part of the exclusive rights to use a patented invention. For the use of a patented invention, the organization transfers monthly license payments

In January 2016, Alfa LLC entered into a license agreement with Master Production Company LLC (patent holder). Under the agreement, the organization receives part of the exclusive rights to use the patented invention for 2 years (24 months) - from February 1, 2016 to January 31, 2018.

According to the agreement, the cost of the intangible asset received for use is 169,920 rubles. According to the terms of the agreement, the "Master" is paid monthly remuneration in the amount of 7,080 rubles, including VAT - 1,080 rubles.

The following entries were made in Alpha's accounting.

In January 2016:

Debit 012
- 169,920 rubles. - the cost of an intangible asset received for use is taken into account.

Every month from February 2016 to January 2018, the accountant makes the following entries:

Debit 20 Credit 60
- 6000 rubles. (7,080 rubles - 1,080 rubles) - remuneration was accrued under a license agreement;

Debit 19 Credit 60
- 1080 rubles. – VAT on remuneration under a license agreement was taken into account;

Debit 68 subaccount "VAT settlements" Credit 19
- 1080 rubles. – accepted for deduction of VAT from remuneration under a license agreement;

Debit 60 Loan 51
- 7080 rubles. - remuneration under the license agreement was transferred.

In January 2018, at the end of the license agreement, the cost of the intangible asset acquired for use was written off by the accountant:

Credit 012
- 169,920 rubles. - written off the cost of an intangible asset received for use.

Small business entities

For organizations that have the right to keep accounting in a simplified form, it is provided special cost accounting (parts 4, 5, article 6 of the Law of December 6, 2011 No. 402-FZ).

Tax accounting of intangible assets

The procedure for recognition of intangible assets in tax accounting differs from the procedure for their recognition in accounting. For comparison, the composition of objects that are recognized as intangible assets in accounting and taxation is given intable .

In tax accounting, the costs of acquiring intangible assets, the value of which exceeds 100,000 rubles, are written off through depreciation (clause 1, article 256 of the Tax Code of the Russian Federation). Do not charge depreciation on an intangible asset if payment for its purchase price will occur in periodic payments during the term of the contract (subclause 8, clause 2, article 256 of the Tax Code of the Russian Federation). Such costs are included in other costs associated with production and sale (subclause 37, clause 1, article 264 of the Tax Code of the Russian Federation).

On the procedure for writing off in tax accounting of intangible assets, the value of which does not exceed 100,000 rubles, see. What property in tax accounting is recognized as depreciable .

For more information about the rules for calculating depreciation on intangible assets, see the recommendations:

  • How to calculate the depreciation of intangible assets in tax accounting using the straight-line method ;
  • How to calculate depreciation of intangible assets in tax accounting using a non-linear method .

Situation: how to reflect in accounting and taxation the costs of acquiring (development) technical specifications (TS) for products?

Depending on what the specifications are, reflect them as:

  • expenses for the preparation and development of new production, the introduction of new technologies;
  • intangible assets received under a license agreement;
  • R&D result.

Reflection of specifications as part of other expenses

Specifications are an integral part of the technical documentation, which is developed by the decision of the manufacturer or at the request of the consumer of the product (clause 3.1 of GOST 2.114-95, introduced by the Decree of the State Standard of Russia dated July 1, 1996 No. 425). In this case, the technical conditions do not apply to intellectual property (subclauses 1–16, clause 1, article 122 of the Civil Code of the Russian Federation).

In accounting, the costs of acquiring (development) specifications for the start of a new production, which do not relate to intangible assets, are considered as deferred expenses on account 97 (clause 19 PBU 10/99, paragraph 2 clause 39 PBU 14/2007, p. 16 PBU 2/2008, Chart of Accounts). In tax accounting, reflect such costs at a time as part of other expenses related to the preparation and development of new industries, the introduction of production technologies (subparagraphs 34, 35, paragraph 1, article 264, paragraphs 1, 2, article 318 of the Tax Code of the Russian Federation).

Reflection of technical specifications in the composition of intangible assets

If technical specifications are a trade secret, then they are recognized as a secret of production - know-how (subparagraph 12, paragraph 1, article 1225, article 1465 of the Civil Code of the Russian Federation, paragraph 1, article 1 of the Law of July 29, 2004 No. 98-FZ ).

In the accounting of intangible assets, a production secret is recognized when a number of conditions are met simultaneously (clause 3 of PBU 14/2007). In this case, the initial cost of intangible assets will be equal to the cost of acquiring (creating) technical documentation. The useful life of intangible assets in accounting can be determined based on the expected life of the asset, during which the organization expects to receive economic benefits (clause 26 PBU 14/2007). Write off the cost of intangible assets through depreciation (clauses 23, 31 PBU 14/2007).

In tax accounting, a secret of production (know-how) is reflected as intangible assets and is subject to depreciation if its value exceeds 100,000 rubles. (Clause 1, Article 256, Subclause 6, Clause 3, Article 257 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 29, 2012 No. 03-03-06/1/162). Determine the useful life of such an intangible asset yourself, but not less than three years (paragraph 2, clause 2, article 258 of the Tax Code of the Russian Federation).

Technical specifications obtained under a license agreement

The holder of the original technical specifications can issue exclusive rights to them. Then the organization can obtain a copy of the technical conditions by concluding, for example, a license agreement (Article 1469 of the Civil Code of the Russian Federation).

In accounting, intangible assets received for use, take into account on the off-balance account in the assessment based on the amount of remuneration under the contract. At the same time, reflect fixed one-time payments for the granted right to use as deferred expenses and write off during the term of the contract as expenses for ordinary activities (clause 39 of PBU 14/2007, clause 5 of PBU 10/99).

In tax accounting, consider expenses in the form of a one-time payment for the use of the right to technical specifications as part of other expenses associated with production and sales (subparagraphs 37, 49, paragraph 1, article 264 of the Tax Code of the Russian Federation). These costs can be distributed during the term of the contract (clause 1, subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

TU as a result of R&D

Works on the creation of technical documentation can be qualified as R&D if they are aimed at obtaining or applying new knowledge, production methods, technologies. In accounting, the procedure for accounting for R&D expenses is regulated by PBU 17/02.

When calculating income tax, R&D costs may be reflected as part of:

  • intangible assets of the company;
  • other expenses related to production and sale;
  • production and distribution costs.

This is stated in Article 262 of the Tax Code of the Russian Federation.

Regardless of the results obtained, R&D expenses can be included in other expenses at a time in the reporting (tax) period in which research or development (their individual stages) are completed. If a third-party organization was involved in the implementation of R&D, then upon completion of the stages or work as a whole, the customer and the contractor sign an acceptance certificate.

This is stated in paragraphs 4 and 5 of Article 262 of the Tax Code of the Russian Federation.

If the technical documentation does not contain elements of novelty, the costs associated with its development should be included in other expenses.

The main regulatory document for accounting for intangible assets (IA) in commercial organizations (except for credit ones) is the Accounting Regulation “Accounting for Intangible Assets” (PBU 14/2007).

To be accepted for accounting of an object as intangible asset the following conditions must be met at the same time:

  • a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (including business activities carried out in accordance with the legislation of the Russian Federation);
  • b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other titles of protection , an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), and there are also restrictions on the access of other persons to such economic benefits;
  • c) the possibility of separating or separating (identifying) an object from other assets:
  • d) the object is intended to be used for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months;
  • e) the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months:
  • f) the actual (initial) cost of the object can be reliably determined;
  • g) the object has no material form.

So, intangible assets- these are objects created or acquired by organizations that are used in economic activities for a period exceeding 12 months, have a monetary value, have the ability to alienate and generate income, but are not tangible values.

Intangible assets include objects of intellectual property:

  • the exclusive right of the patent owner to an invention, industrial design, utility model;
  • exclusive copyright for computer programs. Database;
  • property right of the author or other copyright holder on the topology of integrated circuits;
  • the exclusive right of the owner to the trademark and service mark, the name of the location of the goods;
  • the exclusive right of the patent holder to selection achievements.

An intangible asset is not the result of intellectual activity itself, but the exclusive right to use the result.

The legal status of intellectual property is governed by the rules of civil law. Article 128 of the Civil Code of the Russian Federation contains an exhaustive definition of the types of objects of civil rights: “Objects of civil rights include things, including money and securities, other property, including property rights; works and services; information; results of intellectual activity, including exclusive rights to them (intellectual property); intangible goods."

In Art. 138 of the Civil Code of the Russian Federation, the definition of intellectual property is given: “In cases and in the manner established by this Code and other laws, the exclusive right (intellectual property) of a citizen or legal entity to the results of intellectual activity and equated means of individualization of a legal entity, products, works or services (company name, trademark, service mark, etc.). The use of the results of intellectual activity and means of individualization, which are the object of exclusive rights, can be carried out by third parties only with the consent of the copyright holder.

According to RAS 14/2007, intangible assets include goodwill that arose in connection with the acquisition of an enterprise as a property complex.

Business reputation - This is the excess of the organization's current price over the balance sheet value of all its assets and liabilities. Business reputation can be positive or negative. Goodwill is a price premium paid by the buyer in anticipation of future economic benefits. It is depreciated over 20 years (but not more than the life of the organization) and is reflected in accounting by reducing its initial cost evenly. The negative goodwill of the organization is a discount on the price provided to the buyer and is treated as other income.

The composition of intangible assets does not include expenses associated with the formation of a legal entity, organizational expenses, intellectual and business qualities of employees of the organization, their qualifications and ability to work.

According to the Tax Code of the Russian Federation (Chapter 25). in comparison with PBU 14/2007, goodwill is excluded from intangible assets.

When considering the concept of intangible assets, a number of questions arise. So, at the time of posting an intangible asset by an organization, it is impossible to determine exactly whether it will be used in the production of products, performance of work and provision of services, and whether the period of its use will be observed. The condition under which an entity does not contemplate a subsequent sale can likewise be questioned (see paragraph 7.1 "Concept. Classification and Valuation of Property, Plant and Equipment").

The groundlessness of this condition becomes apparent when considering Art. 132 and 559 of the Civil Code of the Russian Federation, according to which, under the contract for the sale of an organization, the seller undertakes to transfer to the ownership of buyers a property complex, which includes all types of property, including the right to designate the individualization of the enterprise, its products, works, services (company name, trademarks , service marks) and other exclusive rights.