Intangible assets are valued according to value. Intangible assets of an enterprise: valuation, valuation, depreciation, appearance, carrying out. The object of intangible assets is separated from the mini agreement

1. Role and place intangible assets in the development of entrepreneurship.

1.1.Understanding of intangible assets. What a structure.Characteristics of intellectual industry power

With the development of market exchanges, a new type of value has emerged in the warehouse of the main subject - intangible assets.

The following assets may be recognized as intangible assets:

Identified (signs that distinguish this object from others, including similar ones) and do not have a material-verbal (physical) form;

Vikoristovanie in the activities of the organization;

this will bring future economic benefits to the organization;

The term of the bark tree is 12 months old;

The variety of which can be measured with sufficient reliability, then. є documentary evidence of expenses, as well as expenses related to their facilities;

For the availability of documents that would confirm the rights of the legal authority.

Regardless of any overinsurance criteria, expenses are not recognized as intangible assets and expenses of the organization.

Classification of intangible assets

There are 4 types of intangible assets:

Objects intellectual power;

Rights to exploitation of natural resources;

Deposits are spent;

Variety of the company.

Other intangible assets - licenses for this type of activity, for new trade and quota operations, for the provision of additional information to fakivtsev, rights for trustworthy mine management .

The special permit for the promotion of activity in the case of obligatory dotrimanny licenses was obtained from the minds of the licensing body to the license applicant or licensee.

The license is seen in terms of at least 5 and a little more than 10 terms. Once the term has expired, the license may be renewed upon application of the licensee.

Do not rely on intangible assets:

Intellectual and business acumen for the personnel of the organization, their qualifications and seniority to the point, they are indistinguishable from their noses and cannot survive without them;

Unfinished and (or) unformed installationlegislation according to the scientific and historical order,pre-design and technological robots;

Financial instruments of the term market that give the right to develop specific land in the minds of young people.

Objects of intellectual power are divided into two types: regulated by patent law (objects of industrial power) and regulated by copyright.

Patent law protects the work. To protect wineries, brown models, trade marks, company names, trademarks, service marks, their registration is necessary according to the established procedure with the relevant authorities. The range of objects that are protected by patent law is exhaustive.

Supports legal protection, as it is new, it may be winemaking rhubarb and industrial stasis (device, method, river, strain, microorganism, cultures of cells and creatures) or with a known device, method, speech, strain, ale may nove zastosuvannya.The main forms of development of objects that are protected by patent law are the transfer of rights under a license agreement and the contributed object as a contribution to the statutory capital of the organization. The license agreement is strictly subdivided into the contract of purchase and sale and hire, since the license agreement transfers to the patentee not the wine itself, but rather the right to its licence; The patent holder can transfer the right to vikorystyanya vinakhod to a wide range of third parties and vikoristavvat vinakhod himself. The property of objects protected by a patent consists of expenses for their fees, legal, consulting and other expenses.

The patent entry appears in a line of up to 20 pages and gives priority to the entry, authorship, and also the right to its copyright.

Artistic design solution to the concept of what it means external look. The main signs of the patentability of an industrial design are its novelty, originality and industrial stagnation. The novelty includes the totality of the essential signs of the commercial expression, which indicate the aesthetic and (or) ergonomic features of the virus, unknown from the facts, which became illegally available in the world before the date of priority of this expression. The originality of the commercial expression is indicated by its essential signs, which represent the creative nature of the aesthetic features of the virus. It is recognized that industrial stagnation means that it is possible to create a rich fertilizer in the preparation of a specific virus.

In industrial expressions, which show signs of novelty, originality and industrial stagnation, patentability does not expand, since the solution to their preparation outweighs the technical function of the virus.

Before such virobіv lie:

Objects of architecture (including small architectural forms), industrial, hydraulic and other stationary disputes;

Drukova products;

Objects of unstable form from rare, gas-like, siphony or similar substances;

Virgo, what is superb to the common interests, the principles of humanity and morality.

A patent for an industrial design is valid for a term of up to 10 terms and can be extended for another term of up to 5 terms.

Corisna model is a constructive viconn with warehouse parts. The main signs of the bark model are novelty and industrial consistency. Legal protection of the tree model is due to the evidence of evidence, which is seen in the Patent Division for up to 10 years.

that service sign- this is the designation, production of products and services of the same legal entities or physical characteristics types of similar goods and services of other legal and physical persons. Legal protection of a trademark is provided in accordance with the state registration of speech documents in accordance with the procedure established by the relevant Law. A trademark can be registered on behalf of a legal or physical person in order to carry out entrepreneurial activities. Upon registration of a trademark, a certificate for the trademark is seen, which confirms the priority of the trademark, including the owner’s right to the trademark for the goods designated on the certificate. How trademarks can be registered are words, images, volumes and other meanings or combinations thereof. A trademark can be registered with any color or with similar colors.

Geographical markings are used to identify the goods as those that are sourced from the region, the locality of the territory, the song’s vibrancy, reputation and other characteristics of the goods. A significant world is associated with its geographical quest. The concept “geographical inclusion” includes the concept:

- “named place similar to the product” - the name of the region, locality, locality or other geographical object that is used to assign the product, especially the authorities of which, including and the main rank, are considered characteristic of that geography a significant object by natural minds and other factors and knowledge natural minds and all these factors;

- “indication similar to the product” - a designation that directly or indirectly indicates the place of action and preparation of the product.

Individual name of a legal entity. It is registered during the state registration of a legal entity and continues at the hour of its birth. The names of non-profit organizations, unitary enterprises, and, as defined by law, other commercial organizations must include the nature of the activity of the legal entity. In addition, a commercial organization, which is a legal entity, is subject to its mother company name, and at the time of registration in the established order, it acquires the right of guilt. Individuals who are victorious in the name of the company without the authority of the owner, are required to apply the right to the right to the name of the owner and to extract the money.

The legal form of a trademark, service mark or company name is a license agreement.

Information of a technical, organizational, service nature, which has both effective and potential commercial value in connection with the unknown and a third party. This information is not freely available through legal sources; This information manager lives up to the protection of confidentiality.In contrast to other objects of industrial power, know-how is not subject to registration, but is protected by a barrier on its part for individuals who may have access to this information. ї.

A contract for the transfer of know-how transfers the know-how itself, and not the right to use it. The binding elements of the agreement on the transfer of know-how include a description of all the characteristics of the object being transferred, taking into account the protection of confidentiality and the practicality of the know-how.

1.2.The role of the place of intellectual and industrial powerfor the effective development of entrepreneurship.

The subject of government, in any form of power, must competently analyze the situation on the market for products (services), follow the trends in their development or products (services), and secure the market for themselves. nish" and be seriously prepared for entrepreneurial activity, marketing, legal knowledge, legal framework, contacts with partners.

The tactics of ignoring such actions will inevitably result in the future loss of competitiveness of their products in foreign and domestic markets.

It is practical to use intangible assets in the economic turnover of enterprises, transforming them into a specific mechanism for commercial assessment of the results of intellectual work, intellectual power, which makes it possible to Participating enterprise (company):

Change the structure of your business capital by increasing the share of intangible assets in the availability of new products and services that have increased their scientific content, which plays an even more important role in enhancing competitive demand. product and service capabilities;

Economically effective and rationally vikorystvovat negligence and lying “dead weight” intangible assets that are still lying around in many enterprises, firms, individual research and design bureaus, scientific research laboratories, etc. .d.

The process of commercialization of an innovative sphere can be mentally reduced to the following stages:

The first stage is a competent classification of objects of intellectual power, on the basis of which a preliminary assessment of their market value can be formed. Prote at this hour of undertaking either not to give up, or to be shy and amateurish. This requires professional development of basic methodological and methodological recommendations.

Another stage is the inclusion of the stock of intangible assets to the warehouse of the enterprise from the accounting section “Intangible assets”.

The third stage of commercialization of intangible assets is:

In active entry into the market of scientific and technical products;

You must know your buyer, understand the mystique of the buyer, then. search for the deputy (companion) yourself for your own idea of ​​development;

You have to write before magazines, make your way to TV then.

Intellectual power is an object of power that can not only be controlled, corrupted and disposed of, but also (with the right documentation) to be taken from the statutory fund and from the government activity of the enterprise as intangible assets.

The share of intellectual power in the statutory fund allows the enterprise and the authors - creators of intellectual power to achieve such practical benefits:

To formulate a statutory fund of significant size without subsidizing costs and to ensure access to bank loans and investment (intellectual power can be used on a par with other enterprises as an object of enforcement in the case of withdrawn loans);

Absorb intellectual power from the statutory fund and replace intellectual power with real money (capitalize intellectual power). Whose depreciation and amortization on legal bases is included in the property of the product (profits are not subject to taxation);

Authors and enterprises - leaders of intellectual power - take part in the process of organizing subsidiaries and independent companies without revolving funds.

The rise of intellectual power in the government's activity allows:

Documentarily confirm the rights of the authorities and put the objects of intellectual power on the balance sheet as a major enterprise. This makes it possible to reduce the depreciation of intellectual power and create secondary depreciation funds for maintaining the quality of products;

It is necessary to eliminate additional income for the transfer of rights to certain objects of intellectual power, as well as to ensure the regulation of prices for products of innovative activities of enterprises. and the source of intellectual power that is transmitted;

Pay the author's wine city to individuals (authors) bypassing the payment fund for the payment of payments including expenses from the joint venture (without traditional contributions to insurance and other funds and without changing the size of payments from the contributions and expenses to pay for the author's wine cities on the product property status - “other expenses”).

In addition, documentary confirmation of the rights of authorities and rights to vicarious intellectual power, as well as the withdrawal of official security documents allows us to ensure real control over the private market and the possibility of legal reinvestigation of dishonesty their competitors and “pirates” (violators of the guilty rights to intellectual property).

Future income from intangible assets is often even more significant. Investments in research and development, beginning then. Indeed, the success of the enterprise will increase with success. To ignore this fact would be a mercy. The current economy is looking for a new type of innovation: information about the results of a company’s work that goes beyond narrow boundaries financial significance. It is necessary to expand revenue forecasts to include areas of competence and employee satisfaction, describe business potential, the key factors that will drive success, indicators of management effectiveness, and evaluations. no level of technology that will stagnate. It is advisable for the enterprise to systematically provide relevant parties with information about their intangible assets and explain to them what specific contributions of these assets will be made to increase the profitability of their production processes.

1.3. Form of economical turnover of intellectual propertyindustrial power.

Purchase of intangible assets for business.

Intangible assets are insured to the warehouse of intangible assets on the basis of the act of capture from the world, creation or acquisition of them for production or completion of work from bringing them to the stage suitable for recovery for planned purposes .

For the presence of a funeral document, seen by the sovereign body and confirming the right to intangible assets, such as a financial unit, the funeral document can be designated as an equivalent of the rights that arise from this funeral document.

Intangible assets can enter the organization in the following ways:

1. addition of intangible assets for a fee;

2. creation of intangible assets by the organization itself;

3. the acquisition of intangible assets from the owners of the levels of their contribution to the statutory capital of the organization;

4. free possession of intangible assets from other organizations and individuals;

5. acquisition of intangible assets for other purposes.

Addition of intangible assets for a fee

If a business buys another intangible asset, it will incur a penalty. For example, in addition to payments to the previous owner, you may need to pay the services of the intermediary, through whose efforts the necessary object was found, to the work of the consultant, whose services were quickly completed when the text of the agreement was drawn up, for the purpose of registering the rights of the new owner, what happened and other similar expenses were incurred, are directly connected with the purchase of this mine.

As a result, a sum will emerge, in addition to a part of which there is a hidden purpose - the addition of an intangible asset. This sum itself is ordered to be accepted onto the balance sheet as the primary value of the intangible asset added for payment.

Creation of intangible assets by the organization.

Since intangible assets are created by the organization itself, then the stock of expenses associated with this process will be wide and varied. Stinks can avenge wasted material resources, salary involved in this process to the personnel, including the entire sum of charges to the payroll fund, payment for services of third-party organizations under counterparty and (or) sponsorship contracts.

The acquisition of intangible assets from the owners of the levels of their contribution to the statutory capital of the organization.

An intangible asset that is subtracted from the principal’s contribution to the statutory capital of the organization is not paid. However, in this type of market situation and situation, there is no need to drink propositions and respectfully. The owner's contribution is assessed, and therefore, the primary ownership of the intangible asset is formed according to agreements between the owners.Free possession of intangible assets from other organizations and physical persons.

When an intangible asset is taken away without payment under a grant agreement, the situation, regardless of any external similarity, is radically disrupted during the process of forming statutory capital.

Costs for payment of registration fees, government fees, assessment of objects of intangible assets, taken away free of charge, and other things directly related to the withdrawal of intangible assets and brought to the point where the stink additionally to the vikoristan, take insurance from the warehouse and spend on capital investments.

Vouching of intangible assets.

The main tasks in the field of intangible assets: the formation of information that represents the development (acquisition, acquisition, transfer of rights under licensing and copyright agreements) of intangible assets in the organization ii; molding on the shelves of the accounting form of the first quality; representation in the accounting department of depreciation of intangible assets; measurement of the results of sales and other production of intangible assets.

One of the accounting units of intangible assets is the inventory item. The inventory of intangible assets takes into account the totality of rights that arise from one patent, certificate, agreement, etc. The main feature is that one inventory item is identified from another, and serves as its own independent function in manufacturing products, businesses, assigned services, and secondary management. organization's needs.

Depreciation of intangible assets.

An important aspect of the volume of intangible assets is their depreciation, which will ensure an equal transfer of one-time costs to the ownership of products, which will reduce the amount of money taken away from the ownership of intangible assets, which will result in are carried out in the process of production of these products.

The procedure for accounting for depreciation of fixed assets and intangible assets is specified in the Regulations on the procedure for accounting for depreciation of fixed assets and intangible assets.The objects of accounting for depreciation of intangible assets are specified in the Instructions on the accounting form of intangible assets.Depreciation of intangible assets is charged:

According to the objects involved in entrepreneurial activity, - from the so-called korisny term, the development of linear, non-linear and productive ways;

- on objects that are not involved in entrepreneurial activities,

- coming from the normative term of service in a linear way.

Inventory of intangible assets.

Inventory is carried out for all major organizations, fixed assets and intangible assets.As a general rule, the main goals of inventory of intangible assets are:

Identification of the actual presence of intangible assets;

Statement of the actual visibility of intangible assets with accounting data;

checking the completeness of the image.

If an unimproved object is identified, the commission has the right to reverse the method of assessing its quality based on the technical and economic data of the object, and to establish its possible regulatory term for the recovery of the plant.

Vibouta of intangible assets

Vibuta (removing from the guise) of inventory of intangible assets occurs at different times:

implementation;

Free transfer;

Write-off after completion of the regulatory term of service and the term of your koris vikoristan;

Made as a contribution to the statutory fund of another organization with the permanent transfer (deed) of mining rights;

And also in other cases covered by the legislation of the Russian Federation.

Transfer of rights to intangible assets.

A business can transfer the rights to certain intangible assets to any legal or physical entity, upon which a license agreement is drawn up. The right of ownership is revoked from the licensor. Before that, you can apply for Vinyatkov’s non-exclusive license. In the case of non-exclusion, the licensor retains all rights confirmed by the patent; in case of guilt, the licensor retains the same rights that were transferred to the licensee. For the transfer, the licensor may receive a one-time payment to the city (lump-sum payment), or may refuse periodic payments (royalties). The order in which these payments are made depends on the fact that this is the main activity.

Write-off of intangible assets.

Intangible assets are written off from the balance sheet so that they no longer interfere with the production of products (employment, services) and the management needs of the organization, etc. in connection with the attached line of the patent, certificate, other funeral documents, in connection with the transaction (sale) of the guilty rights to the results of intellectual activity or from other parts. Income and expenses from the write-off of intangible assets contribute to the financial results of the organization.

2. The main problems of assessing intellectual and industrial power.

2.1. The main types of methods for assessing intellectualindustrial power.

As a rule, it is necessary for any specific task related to the mining rights to these intangible assets and is subject to the method of this mining.

Intangible assets are not even clearly understood, and therefore, when assessing them, it is necessary to correctly classify the object of assessment.

Valuation of intangible assets and intellectual power should be followed in accordance with the Methodological Recommendations for assessing the value and the scope of the objects of intellectual power in the warehouse of intangible assets and the Procedure for assessing the reliability of the assessment Varosti objects of intellectual power in the warehouse of intangible assets, confirmed by a special order of the State Patent Committee, the Ministry of Economy, the Ministry of Economy from science and technology

Documents required for assessment:

Description of the object;

Legal documents for the object (patents, certificates, licenses, agreements, copyright agreements, etc.);

Term of vikoristic object.

With more detailed knowledge of the objects stored in their warehouse, specifics and for evaluation purposes, an evaluation request is formed for other additional information and documentation.

Intangible assets of an enterprise are valued according to the same types of value, which is different, such as foreign exchange, market, investment, stock, insurance, loan and so-called primary.

Primary Variety- The value of an intangible asset, for which the asset is initially insured on the balance sheet of the enterprise. This profit consists of expenses for the creation (or addition) of the asset and the result that can be obtained at the enterprise (div. Table 1).

Table 1. Value of primary value of intangible assets.

The change in the primary value of intangible assets is transferred in the following cases:

carrying out the revaluation of intangible assets according to the decisions of the Government of the Russian Federation;

Introducing regulations consistent with the legislation of payments related to the confirmation of mining rights;

Capital investments in the development of industrial power facilities, computer programs and power generation databases;

Other types of issues are subject to legislation.

The actual value (or the value of creation) of an intangible asset is determined by the amount of expenditures that must be made in order to renew the expenditure of the asset. Responsiveness is determined by a cost-effective approach.

Rinkova Vartist- the best price that can be achieved by an intangible asset in a competitive market open market With the encouragement of all minds of fair trade, aware of the actions of the seller and the purchase without the influx of illegal incentives. With whom is it to blame to stop such minds:

The motivations of the buyer and seller are typical;

Both parties are well informed, consulted and act, in our opinion, to protect their interests;

An intangible asset is placed on sales for a sufficient number of hours;

Payment is made in penny form;

The price is normal, not affected by the specific minds of financing and selling.

Investment Variety- The value of intangible assets for a specific investor who is going to buy or invest in his asset financial matters for further examination. The development of the asset's value is carried out based on the investor's income based on his contribution and the specific rate of capitalization of income, as determined by the investor himself.

Valuation of intangible assets to force it to operate on the basis of market warth. U to this guy It is necessary to separate the value of intangible assets and the amount of credit that is included in the amount of the intangible asset. These concepts are differentiated both in reality and in magnitude. Assessment of market value of an intangible asset varies depending on the parameters of the market of intangible assets (including the rate of return to this market), such as the size of the loan, even under the intangible asset, which is considered to be determined depending on the parameters of the financial market (from including the level of risk in the financial market). Therefore, the size of the loan can be determined by the financial market and not by an expert appraiser.

The insurance coverage of intangible assets is insured on the basis of the insurance coverage of the asset, which is subject to the risk of depletion. On the basis of the insurance value of the asset, insurance amounts are assigned, insurance pay and insurance premiums.

The marketability of intangible assets for lending is determined on the basis of either market or market value. Accurate results of the assessment for supply are obtained if the market value of intangible assets is determined.

In fact, it is often necessary to insure the ownership of assets, and the obligation to transfer rights to them is determined, i.e., to determine the ownership of the license to analyze the asset. In this case, the risk of transferring rights lies in their obligations and minds of transfer. Let's look at the method below estimates of the value of intangible assets.

Methods for assessing intangible assets

For a practical assessment of the value of intangible assets, experts recommend the cost-based, income-based and equal-cost approaches, including vicoristics in the assessment of other types of assets.

ADVANCED METHOD.

Presumably, before the profit approach, the value of the object of intangible assets is taken at the same level as the flow rate of these transfers, which is the production from the substation. As a rule, you can use the royalty calculation method, which is used to assess the value of patents and licenses. - this is the periodic restoration of intellectual power to the licenser (seller). Set royalties to be 5-20% of additional profits earned by the enterprise that bought intellectual property. Since intellectual power is the basis of a new product (technology), royalties can be up to 50%.

The income approach is based on two broad methods: the discounted income method and the direct capitalization method. These are the most universal methods that can be used to determine all types of mining complexes.

The method of discounted income transfers the transformation of the existing rules of future income received by the investor to the flow rate of intangible assets that are being valued. Future income includes:

periodic penny flow of income from the exploitation of intangible assets in the term “volodeniya”; This is the net income of the investor, which is deducted from the government (for the recovery of profit tax) in the form of dividends, rent payments, etc.;

The penny income from the sale of intangible assets, as the term goes, is the future income from the resale of intangible assets (with the recovery of costs for registration of land).

To understand the essence of the method of discounting income, let’s look at such things as compounding, accumulation, discounting and annuity.

Investment capital seems to self-grow following the rule of folding banks. In this case, you can set a standard (rate) for income, which indicates an increase in one unit of capital after completion singing period(Rock, quarter, month). In the discounted income method, the rate of return is called the discount rate.

The method of direct capitalization is simple and has one main advantage. However, he is static, being tied to the data of one most characteristic fate, and that requires special respect for the right choice indicators of net income and capitalization ratios. The development of the in-line production of intangible assets using this method consists of three subsequent stages:

Rozrakhunok shorichnogo net income;

Select a capitalization factor. The capitalization ratio may be related to the previously established indicator of capitalized income;

Development of in-line production of intangible assets.

What assistance is needed in assessing intangible assets? Come back to us, vikoryists Call right away! Work with us clearly and handily! We hope to welcome you to the number

These include assets that can be traded for a term that lasts 12 months.

Intangible assets

This row shows the presence of intangible assets.
The rules for accounting for intangible assets are established by PBO 14/2007 “Profile of Intangible Assets”.
Intangible assets include objects of intellectual power (including rights to the results of intellectual activity), and themselves:
- Includes the right of the patent holder to wine, industrial product, korisna model;
- The author's right to programs for EOM and data bases;
- Main right of the author or other legal authority on the topology of integrated circuits;
- Including the owner’s right to a trademark and service mark, naming of goods;
- Includes the right of the patent holder to selection achievements.
Intangible assets include the business reputation of the organization.
There are no intangible assets, intellectual and business assets to the personnel of the organization, their qualifications and employment to the point, the remaining parts are inappropriate from the nose and cannot be vicorstan and without them.
In addition, it is appropriate to the instructions for establishing a plan for the accounting departments of the financial and government activities of the organization and PBO 17/02 “The volume of expenses for scientific research, additional Engineering and technological robots" in the warehouse of intangible assets can be recovered from the organization's expenses on scientific research, Pre-design and technological robots. To display the results of NDTKR for 2011, there is a special row in the balance sheet “Results of tracking and development”.
The following types of operations and objects should not be touched upon intangible assets:
- Research, development, design and technological work did not give a positive result;
— scientific research, research, design and technological work has not been completed or formalized in the manner established by law;
- Material objects (material objects), in the expression of works of science, literature, literature, programs for EOM and databases.
On the balance sheet, intangible assets are shown to be overvalued. And in the explanations to the balance sheet about profits and surpluses, it is necessary to provide data about the primary (new) value of these assets and charged depreciation.
Then the amounts insured for account 04 “Intangible assets” are calculated against the amount of depreciation insured for them.
Paragraph 15 of PBO 14/2007 means that depreciation of intangible assets is covered in one of the following ways:
- Linear;
- Zmenshuvanogo surplus;
- Warranty write-off is proportional to the amount of products (work).
Also, the indicator behind the row “Intangible assets” indicates the amount of excess value of assets that are in the hands of enterprises and accumulated in the warehouse of intangible assets.

“Results of research and development”

NDDKR, for any withdrawal of results that do not support legal protection or extend it, unless formalized in the manner established by law, are not recognized by the NMA and are insured on the basis of PBO 17/02 “The form of expenses for scientific research, research, design and technological robots" . Subject to the instructions, as per the schedule plan, the daily expenses will be increased to the 04th roundtrip. By virtue of clause 16 of PBO 17/02, in any case, information about expenses on non-current assets is displayed on the balance sheet in a separate group of asset items (section “Non-current assets”).
At the same time, the depositary region has started from 1st September 2012. The procedure for the appearance of NDDKR has been changed. On the right is that a new edition of Article 262 of the Tax Code of the Russian Federation has come into being (with changes introduced Federal law dated 7 June 2011 N 132-FZ), which essentially changes the procedure for the contribution of contributions to the NDDKR.
From 1st September 2012 at the station 262 of the Tax Code of the Russian Federation clearly defines the transfer of contributions that can be made before the contribution to the NDDKR. Whenever an organization sells such an intangible asset for cash, the withdrawal of cash for cash is not covered.
Chapter 25 of the Tax Code of the Russian Federation is supplemented with a new article 332.1 “Peculiarities of the implementation of tax payments for scientific research and (or) research and design developments.”
In the analytical form, the tax payer forms the amount of debits for the taxable income tax, grouped according to the types of work (agreements) of all generated debits, including:
- Variety of waste materials and energy;
- depreciation of the main assets and intangible assets that are subject to depreciation during the decommissioning of NDDKR;
- Spend on paying for the work of the workers who are going to cancel the NDDKR;
- Other expenses directly related to the laws of the NDDKR by powerful forces, as well as the regulation of expenses for the payment of labor for contracts for the development of scientific and research robots, contracts for the development of research and development and technological robots.
These peculiarities of tax legislation are to be taken into account in the regional policy with the method of bringing data to the tax and accounting authorities.
For these reports, a whole series of “Results of research and development” has been transferred.
Restore respect to the Order of the Ministry of Finance of the Russian Federation dated June 5, 2011. No. 124n was amended to form the balance sheet.
After the row “Results of investigation and investigation”, additional rows have been added - “Intangible search assets” and “Tangible search assets”.
Intangible search assets are calculated according to the Order of the Ministry of Finance of the Russian Federation dated June 6, 2011. N 125n “About confirmation of the accounting regulations” “Profile of expenditures for development natural resources"(PBO 24/2011)".
Sound expenditures, which are important for the addition (creation) of an object, have a material-speech form, are recognized by material sound assets. Other sound assets are recognized as intangible sound assets.
As a rule, material search assets are identified in the process of searching, assessing the genera of bark copalins and prospecting bark copalins:
a) sporudi (pipeline system);
b) equipment (specialized drilling rigs, pumping units, tanks, etc.);
c) transport facilities.
Before intangible sound assets, as a rule, lie:
a) the right to study, evaluate the genera of brown copalins and (or) prospect for brown copalins, confirmed by a separate license;
b) information derived from topographical, geological and geophysical research;
c) results of exploration drilling;
d) results of the selection of characters;
e) other geological information about the superstructure;
e) assessment of the commercial viability of the product.
Tangible and intangible search assets are insured on the following sub-sections until the investment level is non-current assets.
The unit of accounting for tangible and intangible assets is defined as the organization of one hundred percent accounting rules for the main assets and intangible assets.

• · Liberman K.A., Kvitkovska P.Yu., Tolmachov I.A., Bespalov M.V., Berg O.M., Mezhueva T.M. Balance sheet: folding technique (edited by D.M. Kislova, E.V. Shestakova) (2nd version). - VD "GrosMedia": ROSBUKH, 2012.

An asset on the balance sheet of an organization is a document in which all of its income and expenses that represent its authority are recorded. Otherwise, it seems that all major companies can be taken away from financial capital. One of them is intangible assets, which appear on the balance sheet in row 110 of the first section. Below we give a further description of this type of asset.

Row 110 “NMA”

The section of the balance sheet “Non-current assets” contains information about the power of the enterprise, which is used for the first time as a method of withdrawing profits. The accountant is responsible for intangible assets. Row 110 indicates the excess value of this lane.

• Take the debit balance of account 04, itself “Intangible assets”;
• Minus credit balance account 05, which has depreciation expenses for all intangible assets. These specialists are not covered by insurance.

All intangible power of business is due to registration and legal protection.

What is the cost of intangible assets (intangible assets)

To correctly fill in row 110, you need to know how intangible assets are shown on the balance sheet and how to properly distribute them.

Intangible assets of this type of assets include:

• The intellectual power of a company is all the objects where copyright is extended. Varto note that information about them is registered in rack 97, and in the statistics of the upcoming periods. Let’s extend the term of exploitation of such a stink mine to correspond to racks 20,25,26,44 for the appearance of hidden waste;
• Financial expenditures are directly allocated to the establishment of the enterprise. Their appearance is planned in advance, and also infrequent. Therefore, accountants insure them in row 04;
• Costs directly create a positive reputation for the company. So, as the first point, you should take care of yourself in row 04.

Intangible sound assets emerge. They are registered in row 1130 in row 08, in which investments in non-current assets are registered. She displays all financial expenses that were necessary for organizing a search and reconnaissance expedition. For this purpose, a specially certified license is required, as well as data obtained as a result of: drilling bags, laboratory investigations, assessment and prospects. Intangible assets are displayed in the form of the difference between the debit balance at level 08 and the credit balance at level 05.

Also, in addition to intangible assets, there are costs directly based on science, the latest design work and testing. For this purpose, there are rules to follow. Thus, the final result of the activity must be included in the plan at the level 04. Regardless of this, the result of the investigation may be intellectual power, which can be secured to intangible assets. Therefore, the result of scientific activity can sometimes support legal protection and lead to registration.

The result of the work is entered into row 04, and the final result of the work is displayed in row 150 “Other non-current assets”.

Formation of the stock of intangible assets

The article is based on deductions related to the necessary development and creation of intangible assets. In this manner, its primary leadership is formed, as established by the founders of the company. They can also lead to an organization that engages in expert assessment. Before such intangible assets lie:

• All copyright issues;

• Objects that belong to the category of commercial secrecy;
• Natural resources.

Only after experts present their findings, power can be recognized by intangible assets and entered into the investment plan. All the waste, as they know, is also the responsibility to turn on before the waste. Most often they are referred to:

• Costs, withdrawn from the sale of intangible assets of another person;
• Financial expenses for the contract work under a contract;
• Premium to the spivrobitnik, whoever is involved in the non-residential medical insurance;
• Podtaki, polgi, derzmita.

How to correctly enter information about intangible assets

Once an accountant has assessed the company's assets according to certain criteria (at a cost), a special classification can be made. For this row 110 it is necessary to see a number of types of this lane and arrange them with different additional rows.

It is also necessary to record the surplus value of the balance sheet in the balance sheet. This action takes place because the object is located at the company under trusted management. For this purpose, the organizer of the event rewrites the account 04 from the credit balance to the debit account 79, in which internal government regulations are displayed. No one needs to see a sub-arc 3. After this, it is necessary to register it as a regulation under the mine trust management agreement.

All data on intangible properties and depreciation records are transferred to the company’s quarry specialist before being reported. After this, row 110 prescribes the excess value of intangible assets without excess amount for 79 rows.

Varto indicate what the entrepreneurs are given legal right for the write-off of intangible assets there are a number of expenses for expenses. Once insured, the loss is not insured.

The main sums are included in the balance of the enterprise through the contribution of the principals, the creation of long-term investments, the exchange of mines and free transfers. A document that confirms the right to ownership and disposal of such an asset, perhaps a patent, an agreement or a registration certificate. This article will help you learn how to properly account for, depreciate, and write off an organization’s intangible assets.

Viznachennya

Intangible assets are assets invested in the fixed assets of an enterprise that generate income for the organization and create revenue for its business. This allocation was submitted to Article 138 of the Central Committee of Ukraine. The regulation of the BO "Oblik NMA", which dates back to 01/01/2001, has a different interpretation. Intangible assets are part of the core of the organization, which suggests to current minds:

• Possibility of object identification;
• supply of production, provision of services or provision of business needs;
• has been in use for over 12 months;
• the object is not intended for resale;
• the availability of documents to confirm the rights of the ruler.

This category also includes objects of intellectual power, such as:

• Vlasnik's right to a trademark;
• patents;
• Copyright's right to the programs and data.

Intangible assets also include:

• expenses related to the organization of a legal entity, recognized by establishing documents;
• business reputation.

The following rights do not apply to intangible assets:

• what emerges from copyright and other agreements on works of science, culture and mysticism, fragments of stench belong to a particular physical individual;
• on know-how and technologies that are not documented with government registration.

Thus, the objects of intangible assets include the following: items, government equipment, office furniture and other items that can be used in the process of work. They are divided into viral and non-viral, which is obvious from the name itself.

Valuation of intangible assets

The property of the OS object includes: the sum of the assessed payment for social security benefits for workers; material expenses; depreciation; amounts paid to intermediaries for the provision of services for the preparation of information, consulting, technical work; Other expenses related to building inventory. Intangible assets can be prepared with additional capital received. However, hundreds of dollars for servicing the loan are not to be paid until the end of the day.

Intangible assets in the accounting area are valued at first rate - the amount of actual pennies spent on the purchase, commissioning and production of the operating system. If the object was purchased for foreign currency, then this figure must be converted into a national penny unit at the central bank rate at the date of purchase.

The main intangible assets are also valued based on the following types of valuation:

1. It is important to pay for the checks that are carried out in connection with the purchase of equipment using the following formula:

Fvos = Ffirst * Nper, de

Fperv – balance sheet of the OS;

Nper – revaluation index.

2. Zalishkova vartist - the difference between the primary price of the unit and the amount of increased compensation for moral and physical damage. This figure itself may appear on the balance sheet. It shows the quality of the OS that was already written off for production.

3. Liquidation - the amount of money that was lost after the implementation of the project. This is the income from the sale of metal logs and other raw materials.

Intangible assets of the enterprise are also subject to revaluation and valuation of new value by identifying the real prices of units that are purchased from the manufacturer or are in stock. This procedure can be performed once per day or regularly over a period of five days. It is important to note that, as much as the operation of the facility is troubling, the cost of seeing an overvaluation should be placed on non-sharing income. This size is determined by the method of calculating depreciation.

Getting used to it

The document that confirms the document is the act of capture and transfer. You are obligated to include the quality of the possessions of the objects, the terms of their recovery, the rate of recovery and other details that will be required for the equal recovery of the assets. The collection of intangible assets is carried out on special cards, which are issued separately for each item of inventory.

The amount of expenses associated with the purchase and commissioning of the facility is shown in the debit of account 08-5. It reads here:

• Mitni collections (as such);
• pennies paid for the contract of transfer of ownership rights from the seller;
• amounts of taxes that are not deductible, patent fees, associated with intangible assets;
• wine for the middlemen;
• Variety of consulting services;
• Other expenses are associated with the purchase and commissioning of the OS object.

Since in the organization there are a number of objects of significant value, it is recommended to open a number of sub-banks according to the qualification of the intangible agency.

Even often, organizations buy third-party computer programs ("Midok", "Consultant+", "1C: Accounting", etc.), the copyright for which is lost from the sellers. Such assets may be subject to off-balance sheet accounting. Payments for the right of the victorious organization must be included until the end of the financial period. Once a one-time payment is recorded, it will be debited to account 97 “Exploring future periods” and will be debited along the line of the agreement.

Business reputation

The amount will be insured as the difference between the value of the purchased and sold organization and the sum total of the balance sheet on the day the crime was committed. You can either be positive or negative. The first is an additional price paid by the buyer in cashed-up pennies. It is insured as an inventory item with debit 04 “Intangible assets” and credit 76 “Insurance with other creditors”. Negative display - a reduction in price, as if the buyer had rejected it. The won is debited incrementally to the operating income of the organization.

Intangible assets: carried out

All transactions related to acceptances, acquisitions and write-offs of objects may appear in the balance sheet. The list of main features appears under the article “Intangible assets” (line 04). The debit indicates the cost of acquiring the assets, and the credit indicates the depreciation and amortization of the assets. Depending on the fact that the items have been used, separate entries are generated in the database.

Write-off vartosti

Any OS object is susceptible to physical and moral degradation. The first occurs during the process of operation of the unit as a result of intense vicorization, and as a result of the influx of natural minds. Physical wear depends on the quality of materials, the level of ownership, the quality of functioning of the organization, the peculiarities of the technological process, the qualifications of workers and service personnel.

When analyzing the OS, it is necessary to evaluate the wear rate of units in one of the following ways: by expert assessment or by substituting a service term. The first option is rarely used. In the other type, the coefficient is insured according to the ratio of the actual service life of the unit to the standard one. To reduce wear and tear on the unit, it is necessary to ensure normal operation, proper repair and maintenance. This article can be accessed independently by spyvrobitniks.

Moral wear and tear is an important possession due to the fact that, according to its parameters, it is no longer possible to prepare high-grade viruses. It is produced under the infusion of NTP.

The percentage of intangible assets is shown in the SU for the item “Depreciation”. These costs are included in the totality of the products that are prepared at this installation, and are gradually written off according to the term of this vicor. If this period is not documented in the documents, it is important that the form of intangible assets may be subject to 20 risks (as long as the enterprise does not report its activities earlier). Tsi vtrati vrakhovuyutsya passive rahunku 05.

Depreciation of intangible assets can take place in proportion to manufactured products, linearly, or as a surplus option, which changes. The first one transfers the amount of money to the wear, from the natural base of the manufactured products to the modern period.

If the river sum is recovered from the original cob of the object, multiplied by the norm, insured, in terms of the vicarious installation, in a linear way.

And yet a third option. When changing the excess amount, the amount of recovery in 12 months will be insured from the excess value of the object to the beginning of the rock and the write-off rate. The completely frozen OS is added to the SU in a mental assessment. The amount of such objects may be added to the financial results.

However, not all intangible assets in the accounting area are subject to depreciation. Compensation for physical and moral damage is not covered for objects such as:

є the power of budgetary enterprises;

Avoid non-profit organizations for their own purposes and do not seek to obtain income;

Created for the sake of the entire state's funds;

The right to the results of intellectual activity may be purchased, as the contract stipulates that payment must be made in installments over the entire term.

Free acquisition of objects, the cost of which was not included in the tax base, also does not have to be depreciated. Among them are:

Maino, transferred at the boundaries of target financing;

Objects provided with lighting installations free of charge;

Maino, transferred free of charge to the Russian Federation;

Mainly, it was obtained in advance of international treaties.

Apply depreciation adjustment

Umovi. The actual value, divided by the organization, is 100 thousand. rub. The term vikoristannya is 4 rocks. Write-off rate: 100/4 = 25 thousand. rub.

The method of writing off the amount of depreciation is proportional to the total amount of the intangible work being insured, coming from the natural amount of the manufactured products for the month and the ratio of the actual value of the intangible asset and the planned amount of work for the entire term. rice object.

butt. For a patent, the first price is 50 thousand. rub., Over 2 years, the enterprise plans to produce 100 thousand pairs of steam: 70% for the first 12 months, 30% for the current period.

The amount of depreciation of intangible assets is accrued from the first day of the month after the facility is put into operation and until the final repayment of the asset (the asset is written off from the balance sheet).

The thousand-thousandth amount of such payments is reflected in the current transactions: on the credit of the account 05 to the debit of the foreign exchange (26), foreign-spodar (25) withdrawals or the main production (20).

Correction of incorrectly insured or insured depreciation: Debit: 91-2 “Other income and expenses.” Credit: 05.

The amount of corrections assigned to DP 91 is included up to other expenses of the organization. This article also includes instructions on objects assigned to the culture. A purchased business reputation is written off over a period of 20 rocks (or in a linear way). On objects of intellectual power, a special report is currently being carried out, which indicates the amount of recovery.

Write-off of indemnified depreciation for objects that have been removed (after sale, free transfer, etc.) is represented by the current posting:

Debit: Depreciation of intangible assets.

Credit: Vibuttya NMA.

The axis is the form of the main features and intangible assets of the enterprise.

Vibuttya

The main assets and intangible assets of the enterprise may sooner or later be written off. The decision about liquidation is taken because the object has become physically and morally obsolete in an hour, and it is no longer sense to renew it. Until 2013, this was the basis for the servants of the special commission, which was created by the sanctioned order of kerivnitsa. After gaining the authority of Federal Law No. 402-FZ, these data became of a recommendatory nature.

By creating a commission, you can, of course, ensure that internal company control has been established. And there appears to be an internal order that requires all members of the committee, materially responsible individuals to be assigned to liquidate the facility and the chief accountant. Next, a collective inspection of the inventory is carried out and decisions are made about its liquidation and renewal.

Once the commission has made a decision to write off the OS, then it can indicate the reason: physical or mental wear, an accident, etc. It is also necessary to establish the confidentiality of intangible assets that facilitate liquidation, and parts that have been lost that can be sold or recovered during the production process. After completing the verification, an act is formed. The form of the form is free, otherwise you can use the old symbols (No. OS-4, OS-4a). The document may be signed by all participants of the commission. Then on your display the object is written off as an object. The final record is available from the card or inventory book. Parts and materials that were lost after the destruction of the object that may still be needed are received on the basis of a special invoice.

Reflection on dismantling the accounting department

Data about the object that you have collected can be obtained from the company’s accounts in two ways:

There seems to be too much vainness, since the term of the vicarious object behind the documents has not yet ended,

Like the amount of money invested in this dismantling.

These costs are reflected in other costs incurred by companies during this period.

Nuances of the tax payment for the added value:

If a third-party organization is hired to carry out the dismantling, then the amount of the subordinate loan may be secured in accordance with the original procedure;

The maximum permissible value cannot be updated for objects that have been completely amortized, except in these cases, if the object that is being liquidated may have a number of unclear amounts written off on the accounts;

If the company decides to sell the parts that were lost after the object was written off, it is necessary to pay a contribution to the claim.

The formula for the disbursement of the tax, which can be further updated, looks like this:

MDV = Pr * Ost \ Perche, de

Pr - accepted to virahuvannya sum,

Ost (first) - the quality of the object, oblikova (primary), without revaluation.

In case of liquidation of an object, it is not necessary to renew the maximum allowance amount. Otherwise, in this case, you will have to deal with the subordinate inspection from the court order. Although, for everything, the decision will be received from the tax payer, since the law does not stipulate clear provisions for updating the amount of the maximum allowance.

When a tax is collected on the income of the surplus property of the OS object, as well as the amount of money spent on dismantling the property, it will be possible to pay it before the sales costs. Materials, components and parts are also responsible for being included in this article regardless of whether they are victorious or not.

Example of operation with vibrator OS

TOV "Zakhid sontsa", which operates on a coal supply system, is on the balance sheet of the depreciated surface. The varity of this unit is 120 thousand. rub. Kerivnytsia praised the decision about his liquidation. An agreement was signed with the contractors for the dismantling of the equipment in the amount of 11,800 UAH. After the dismantling of the property, the materials supplied to the vikoristan of the 36th thousand were lost. rub.

Data entry up to 1C

The typical program configuration has special documents for processing skin operations with intangible assets.

A list of all objects that are being searched for (their names and meanings) is saved in the Intangible Account Manager. To complete the purchase transaction, you need to check out the document “OS Reliability”. You need to fill in the following details: counterparty, agreement, currency, name of the intangible asset, and its purpose. The operation of creating the OS is displayed in the document “Reliability of goods and services” with the view “Business Objects”. The first one will remember the same details as the previous one. In the income statement you need to select “Inshy”, in the “Character” column - “Investment before intangible assets”.

Putting into operation is reflected in the document “Acceptance to the form of intangible assets.” You need to choose one of three types of robots:

Accepted to form - put into operation.

Objects of everyday life – putting on the surface of the creations of intangibles.

Introduction of cob surplus.

In the tabular part of the document you need to indicate the OS that will be installed on the surface and the method of depreciation. Depending on the designated sectors, the analysis will display the following expense statistics. For the accounting of depreciation at "1C: Accounting" please refer to the document "Closing of the month". Before you start, you need to check that the Intangible Materials Card has an option for writing off the finished product.

Visnovok

In the process of activity, the vikoryst installation will be carried out, and other operating systems will also be installed. These intangible assets in the accounting department are shown in account 04. Such units are subject to moral and physical depreciation. The amount of deductibles incurred by the business is shown in the balance sheet under the depreciation item “Depreciation”. Based on the decisions of the chief accountant and the servicing department, they can be charged linearly depending on the finished product or in the way of surplus, which changes. All intangible assets that have been depreciated may be liquidated. All these operations must be correctly displayed in the accounting department.