We have balances in any assessment. Rules for assessing the value of intangible assets (pochatkova and balance sheet) - methods and approaches. What is the assessment of intangible assets and if you may need it

The main funds are to be added to the balance of receipts in the aftermath of the deposit of principals, the transfer of long-term investments, the exchange of the line and the free transfer. A document confirming the right to the right to dispose of such an asset, may be a patent, an agreement certifying registration. You know from these statistics how to correctly put on the face, amortize and write off intangible assets of the organization.

Appointment

Intangible assets - money, investments in the main funds of the enterprise, as a way to bring income to the organization and create a mind of your own. The decision was filed under Article 138 of the Central Committee of Ukraine. At the position of the BO "Oblik NMA", like dated 01.01.2001, otherwise interpreted. Intangible assets are part of the organization’s lane, which inspires advancing minds:

• possibility of object identification;
• vykoristannya at vyrobnitstvі, nadannі services, or the provision of needs of business;
• have been in operation for over 12 months;
• the object is not intended for a distant sale;
• the presence of documents to prove the rights of the vlasnik.

Before the category of the category, there are still objects of intellectual power, such as:

• Vlasnik's right to a trade mark;
• patents;
• copyright on programs and databases.

Objects of intangible assets also include:

• vitraty, connected with the organization of a legal entity, recognized by the establishing documents;
• business reputation.

Prior to the objects of intangible assets, the following rights do not lie:

• scho vyplyvayut z author's and other agreements on the creation of science, culture and art, shards of stench lie on a specific physical person;
• on know-how and technology, which are not documented with state registration.

In this manner, before the objects of intangible assets, one can bring life, spores, state equipment, office furniture and other items, which can be victorious under the process of work. The stench is divided into virobnichi and non-virobnichi, the recognition of which is understood from the name itself.

Valuation of intangible assets

The variability of the object of the OS includes: the amount of paid payment for social benefits to employees; material staining; depreciation; sums paid to intermediaries for the provision of services for the provision of information, consulting, technical work; іnshі vitrati, pov'yazanі іz stavlennyam і inventory. Intangible assets can be prepared with the help of the received capital. Ale vіdsotki for servicing the loan is not responsible enter to їhnої vartosti.

Intangible assets in the accounting form are valued for the first grade - the sum of the actual penny costs for the purchase and commissioning and preparation of fixed assets. If the object is purchased for foreign currency, then the qiu figure should be converted into a national penny unit at the rate of the central bank, which is valid on the date of purchase.

The main intangible assets are assessed for the following types of varities:

1. Reconciliation, as a insurance for re-checking bags, which is carried out at the link with the purchase of inventory for the following formula:

Fvos \u003d Fperv * Kper, de

Fperv - balance sheet variability of OS;

Nper - revaluation index.

2. Zalishkova vartist - the difference between the primary price of the unit and the amount of compensation for moral and physical damage. The figure itself can be shown in the balance sheet. Vaughn shows that OS variability, as it was written off for production.

3. Likvіdatsіyna - the amount of money that was lost after the implementation of the object. Tobto tse profits from the sale of metal goods and other brown outputs.

Intangible assets of the enterprise are also subject to re-evaluation of the designation of the main vartage with the method of revealing the real prices of the aggregates, which are collected from the virobnits or are rebuyed from the stock. This procedure can be performed once per day or regularly for five years. Fallow in the first place, how many three times the operation of the object, the cost, seen for re-evaluation, put on non-distribution of income. Yogo rozmіr to lay in the method of accrual depreciation.

Opributkuvannya

A document confirming the implementation of the OZ, an act of acceptance and transfer. Vіn obov'yazkovo is responsible for including the variability of possessions of the objects, the term їх vikoristannya, the rate of payment and other requisites, which will be necessary for equal payment of the payment. The appearance of intangible assets is carried out on special cards, which are issued for leather objects inventory.

The amount of money that was due from the purchase and the commissioning of the object into operation, appears after the debit account 08-5. The following are seen:

• mitnі zbori (yakscho so є);
• pennies paid for the agreement on the transfer of the right of power from the seller;
• sumi taxes, which are not covered, patent mita, tied to the necessities of intangible assets;
• winegrowers to intermediaries;
• variety of consulting services;
• other vitrati connected with the purchase and commissioning of the OS object.

If in the organization there is a number of objects of significant rank, then it is recommended to apply for a number of sub-rachunks according to the qualification of NMA.

Even more often, organizations buy computer programs for the selection ("Midok", "Consultant+", "1C: Accounting", etc.), the copyright for such is relinquished from retailers. Such actives may lie on the off-balance sheet. Payments for the right to win the organization are obliged to include before the windings of the stellar period. Fixing a one-time payment is charged for the debit account 97 "Vitrati probable periods" and it is debited to the invoice by stretching the line of the agreement.

Good reputation

It will be repaid as a difference between the number of purchased and sold organizations and the sub-bag figure on the balance sheet on the day the right was made. It can be positive or negative. The first is a surcharge in the price paid by the buyer in the future penny allowances. It is paid as an inventory object for debit 04 "Intangible assets" and credit 76 "Rozrahunka with other creditors". A negative indicator is a reduction in price, yak having taken off a buyer. It will be deducted step by step for the operational income of the organization.

Intangible assets: conducted

All operations, related to adopted persons, the appearance of decommissioned objects, may appear in balance. The movement of the main contributions is considered for the article "Intangible assets" (section 04). On the debit, it is indicated the cost of the acquisition of objects, and on the credit - depreciation and cost. Depending on the fact that the coins were used, at the database, additional wires are formed.

Written off vartosti

Whether the object of the OS is subject to physical and moral wear. The first one is used in the process of the robot and the unit, both as an intensive victorious plant, and as a result of the infusion natural minds. Physical wear should be deposited according to the quality of materials, the degree of the acquisition of the property, the trivality of the functioning of the organization, the peculiarities of the technological process, the qualifications of the workers and service personnel.

When analyzing the status of the OS, it is necessary to calculate the coefficient of depreciation of the units in one of the following ways: by the method of expert assessment or on the basis of the term of service. The first variant wins very rarely. In another way, the coefficient is repaid to bring the actual term of service to the unit up to the normative one. To change the wear and tear of the unit, it is necessary to ensure normal operation, proper maintenance and regular inspection. On tsyu statyu vidatkіv svіvrobіtniki can vplinut independently.

Moral exasperation is the signification of the possession of a link with this, that it is no longer possible to prepare high-yield virobi for its parameters. Vіn vіdbuvaєtsya pіd vpliv NTP.

The selection of intangible assets is submitted to the SU for the article "Amortization". The numbers are included in the co-production, which is prepared for this setting, and are written off step by step by the protracted term of the first choice. If this period is not mentioned in the documents, then it is important that the appearance of intangible assets may last 20 years (for example, entrepreneurship cannot be attributed to its activity earlier). Tsі vitrati are protected by a passive rahunka 05.

Depreciation of intangible assets can be carried out in proportion to the obligation to prepare products, linearly or as a surplus option that changes. The first transfer of money to pay sums of money, from a natural obligation to prepare products for the summer period.

Yakshko richna vodrakhuvan dorіvnyuє vartosti vartosti object, multiplied by the norm, razrahovanu, z vikoristannya statkuvannya term, the whole line method.

There is another third option. With the method of changing the surplus, the amount of repayment for 12 months is to be paid from the surplus of the object to the cob of fate and the rate of write-off. Fully zamortizovannye OS are included in the SU in the mental assessment. The amount of such objects may be brought to financial results.

But not all intangible assets in the accounting form are subject to depreciation. Compensation for physical and moral damage does not suffice for objects, like:

є authority of budgetary enterprises;

Withdrawn by non-commercial organizations as a necessary duty, they are not victorious for the withdrawal of income;

Created for the money of the king's royal koshtіv;

You may have bought the rights to the results of intellectual activity, as it is stipulated in the contract that the payment is due to be carried out in part by the same term.

Obtained objects free of charge, the value of which was not included in the tax base, and is not liable to depreciation. Among them are:

Maino, transferred from the borders of the target finance;

Objects, free of charge possessed by lighting installations;

Maino, freely transferred to the Russian Federation;

Maino, won the award up to international agreements.

Apply a shock absorber

Wash away. Actual vartist, razroblennoy organization, - 100 yew. rub. The term vikoristannya - 4 years. Write-off rate: 100/4 = 25 thousand. rub.

The method of write-off of the sum of the payment in proportion to the obligatory duty of the latter is paid off, depending on the in-kind obliga- tion of the prepared products for the month and the contribution of the actual vartost of the intangible assets and the planned obliga- tion for the entire term of the core business of the object.

butt. Behind a patent, the first variant of any - 50 thousand. rub., For 2 years of undertaking it is planned to prepare 100 thousand couples: 70% for the first 12 months, 30% - for the next period.

The amount of depreciation of intangible assets is recovered from the first day of the month after the object is put into operation and until the full repayment of the 1st vartost (write-off of the asset from the balance sheet).

The amount of such payments is expected to be used for future payments: for a credit account 05, for a debit of arrears (26), arrears (25) vitrates, or the main arrears (20).

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

Sumi management, assigned to DP 91, is included before other vitrates of the organization. This article also includes arrahuvannya on objects, nadanih at coristuvannya. Bought a good reputation to be written off for 20 years (and only in a linear way). By objects intellectual authority shom_syatsya is conducted a special bill, in which case a sum of money is charged.

Write-off of the accrued toll on objects that vibuli (after sale, free transfer, etc.) is considered to be forward wiring:

Debit: Depreciation of intangible assets.

Credit: Vibuttya NMA.

The axis is how the appearance of the main incomes, intangible assets of the enterprise is considered.

Vibuttya

The main benefits and intangible assets of the business may be written off early. Decisions about the liquidation are accepted by that person, as the object in an hour of victoriousness is physically and morally old, but there is no sense to reinforce it. Until 2013, the fate of the servants of the special commission was created by the order of the ceramics. After the recruitment of the rank of Federal Law No. 402-FZ, the given data became advisory in nature.

Create a commission, of course, you can testify about the benefits of internal firm control. And this is an internal order, which should appoint all members of the commission, materially support for the liquidation of the object and that of the head accountant. They gave a collective review of the inventory and made a decision about the liquidation of the renewal.

If the commission made a decision about the decommissioning of the OS from the guise, then it can indicate the reason: physical or moral deterioration, the accident is too thin. It is also necessary to establish a high level of intangible assets that are subject to liquidation, and the details that are left out, that they can be sold or selected in the process of selection. After the completion of the re-verification, an act is drawn up. The form of the form is free, ale deyaki vikoristovuyut old zrazki (No. OS-4, OS-4a). The document may be signed by the members of the commission. Dali on yoga, the object is written off from the appearance. Vіdpovіdny record rush at the card and inventory book. Details and materials, which were lost after the date of the object, which may still be needed, fall on the basis of a special invoice.

Consideration of dismantling in accounting form

Data about the object, which is visible, can be displayed on the company's windows in two ways:

At the sight of a redundant vartost, as the term of the object's choice for documents has not yet ended,

Yak suma koshtiv, іninvestovanih yogo dismantling.

Tsі vitrati kick іnshі vitrati firms of the stellar period.

The nuances of the rozrahunka tax on dodat vartist:

If the dismantling is carried out by a hired third-party organization, then the amount of the taxable loan may be insured in the extraordinary order;

MPE cannot be updated for objects, as if they were completely amortized, the crisis was quiet, if the object is being liquidated, there may be some vague sums written off on the accounts;

As a matter of fact, we accept the decision to sell the parts that are lost after the decommissioning of the object, it is necessary to collect the sum of the tax in the goiter.

The formula for rozrahunka sumi a tribute, as it can be inspired, looks like this:

MPE \u003d Pr * Ost \ Persh, de

Pr - accepted before the virakhuvannya sum,

Ost (perv) - variability of the object, appearance (primary), without re-evaluation.

In times of liquidation of the object, it is not necessary to confirm the amount of MPE. But in such a time, it will happen to be sorted out by a tax-paying inspection at the court order. If you want, better for everything, the decision will be praised by the taxpayer for a tax, the law does not spell out clear statements about the renewal of the sum of the MPE.

In case of raising a tax on income, the cost of the object of the fixed assets, as well as the amount of money spent on the dismantling of the property, may be brought to the post-realization costs. Materials, knots, and details are also due to be brought to the point of stats, regardless of what the stink is given.

Butt for the operation of vibuttya OS

TOV "Zakhid sontsya", which works on the global system of subsidies, may be on the balance sheet of depreciation verstat. Pochatkova varity of this unit - 120 yew. rub. Kerіvnitstvo praised the decision about yoga liquidation. The contract was laid by contractors for the dismantling of the property for the sum of 11,800 hryvnias. After the dismantling of the property, the materials were lost, which were attached to the title of the title 36 yew. rub.

Data entry up to 1C

The typical configuration of the program has special documents for registration of skin surgery with intangible assets.

The list of used objects, which are awarded (their name and recognition) is collected in the doc of the NMA. For the registration of the purchase operation, the document "OS Support" is drawn up. It is necessary for a new person to fill in the following details: counterparty, contract, currency, name of intangible assets, and tax acknowledgment. The operation to create an OS is represented by the document "Necessity of goods and services" with the type "Objects of life". At the new one, the requisites themselves are stored, as at the front. It is necessary to select "Inshі" for the statute vitrate, "Installation before the NMA" for the "Character" column.

The commissioning is confirmed by the document "Adoption to the shape of an intangible asset". It is necessary for a new one to choose one of the three types of work:

Accepted to the shape - commissioning.

Objects of everyday life - setting the appearance of the creations of NMA.

The introduction of corn buds.

In the tabular part of the document, it is necessary to indicate the OS, which is put on the form, that way of depreciation. Fallow in the designation of rachunkiv, in the analysis will be in the form of additional statistics of vitrate. The depreciation charge for "1C: Accounting" is carried out with the document "Closing month". Before the meeting, it is necessary to reconsider that the option of writing off the finished product has been selected from the NMA card.

Visnovok

At the process of activity, the acceptance of victorious establishment, budіvlі, sporud and other OS. Qi intangible assets in the accounting form are taken care of 04. Such aggregates are subject to moral and physical wear. The sum of money, as if you were carrying a business, is shown at the balance for the article of money "Amortization". According to the decisions of the head accountant and kerіvnitstva won, you can work linearly stalely in obligatory prepared products, or in the way of a surplus that changes. More amortized intangible assets may be liquidated. All these operations should be correctly displayed in the accounting form.

"Accounting for food and services", 2007, N 2

Pіd ocіnkoyu rozumієtsya complex zakhodіv juridical, economic, organіzacіyno-tekhnіchnogo and іnshoy character, investing in the installation of cіnnostі ob'єkta ocіnki as a product.

Most often in the assessment of objects of intangible assets, vicory is the same kind of vartost.

Pochatkova vartist - the amount of money spent on income or the creation of an object of intangible assets and money spent on bringing it to the state, in a way that is added to the money for planned purposes.

Zalishkova vartist - primary vartist minus the accumulated depreciation.

Likvіdatsіyna varіst - sum of koshtіv, as the company scoring for the object of intangible assets after the termination of the term of the first brown victoria, for the elimination of the scoring of the vitrat on the yogi vibuttya.

Balance sheet value - value, for which object of intangible assets is shown in the balance sheet after the recovery of accumulated depreciation.

Vіdnovlyuvalna varіst (or varіst vіdvorennya) of an intangible asset is determined by the amount of vitrate, yakі it is necessary to work, to restore the investment of the asset.

Rinkova vartist - nayimovіrnіsha tsіna, which can reach an intangible asset on a competitive and competitive market with the best minds of a fair trade, a successful seller and a purchase, without an injection of illegal incentives. With whom:

• the motivation for the purchase and the seller may be typical;
• offended parties are kindly informed, consulted and advised, on my own thought, to protect their interests;
• the intangible asset was put up for sale for a sufficient hour;
• payment was made in penny form;
• the price is normal, not damaged by the specific minds of financing that sale.

Intangible assets mean estimates:

• when buying and selling;
• rozrahunka contribution (for looking like an intangible asset) to the statutory capital of the organization;
• assignment of rights (whether or not) to an intangible asset under a transfer agreement;
• deduction of sums insured, premiums and payments for insured intangible assets;
• vykoristannya intangible asset as an outpost in the process of lending;
• zbіlshennya masi of working capital of the organization with additional accelerated depreciation of intangible assets;
• optimization of the base of podatkuvannya.

The best option for a clear and unambiguous designation of the value of intangible assets is the choice for these purposes of the servants of an independent appraiser, which is a complex of necessary information and recognition for the results of their work.

The validity of independent assessments in Russia is regulated federal law dated 29.07.1998 N 135-FZ "On the assessment of the activity of Russian Federation".

Looking back at st. 9th Law substantiated for the assessment of the object of assessment - agreement between the appraiser and the deputy.

The agreement is kept in a letter form and does not require a notarial confirmation. Vіn maє mіstiti submit to the agreement, the type of the object of assessment, the type of bonded vartosti of the object of assessment, the penny wine city for the assessment of the object of intangible assets, as well as the statement of insurance of the civil life of the assessment. Prior to the obov'yazkovo agreement, information about the presence in the assessment of the license for the assessment of the activity, the exact statement on the object of the assessment, and its description.

Based on the results of the assessment, an independent appraiser will make a special call, which confirms an independent appraisal by an independent appraiser of his obligations, laid on a new contract.

The date, the date of the object assessment, the establishment of the assessment standards, as well as other information necessary for the complete and ambiguous clouding of the results of the assessment, the conclusion of the assessment.

The estimated value of the market value of the assessment object, fixed at the star, is recognized as reliable and recommended for the purpose of laying the object of assessment.

Significantly, the organization can remember the evaluation of the same object by a small number of contributors at once. For legislators who are appointed by law, the assessment is carried out by representatives (legal persons and individual subsidiaries), accredited by the state ministries and departments.

According to the method of holding intangible assets, before organizing, lay down the order of the rozrahunka of the primary vartost. Intangible assets may come next:

• pridbannya for a fee;
• free withdrawal;
• the choice of the organization itself;
• made as a contribution to the statutory capital.

Vіdpovіdno up to p. 6 of the Regulations on the accounting form "Shape of intangible assets" PBU 14/2000, approved by the Order of the Ministry of Finance of Russia on 10.16.2000 N 91n (further - PBU 14/2000), intangible assets are accepted before the accounting form for the first time.

Estimation of intangible assets, paid for a fee or for another mine

Arriving by organizations that have already been created by other legal and physical persons, objects of vinatkovic rights can be enforced under contracts for acts of rights, copyright agreements about victorious creation, agreements about the transfer of know-how and other.

Pochatkov’s number of intangible assets, paid for a fee, is charged as the sum of the actual costs for the payment, for a small contribution for the additional payment of money, and other taxes that are paid. Clause 6 of PBO 14/2000 introduced a change of actual costs for the receipt of intangible assets. Vitrati include:

• sumi, who are crying for an agreement on the entry (pridbannya) of rights to the right-holder (seller);
• sums that are paid by organizations for information and consulting services related to the receipt of intangible assets;
• registration fees, mites, patent mites and other similar payments, zdiyasneni vyazku z deed (pridbannyam) vynyatkovyh rights pravovladnik;
• donations that do not vydshkoduyatsya vyazku z pribannyam ob'ekta intangible assets;
• vineyards of the middle organization, which is attached to the object of intangible assets;
• other vitrati, directly related to the purchase of intangible assets.

PBO 14/2000 conveys the possibility of vindication of additional investments to bring intangible assets to the state, in a way that stinks are added to win for planned purposes. The cost of spending also increases the primary variability of the objects of intangible assets.

To dodatkovyh vitrate lie sumi salary pracіvnikіv, vіdrakhuvannya on social insurance and security, material and other vitrati.

As for the minds of the contract, deeds (pridbannya) are supposed to be a line or a payment line, then the actual bills are accepted to the accounting form in the full amount of accounts payable from the payment of intangible assets that are being bought.

In this way, the first stage of the object of intangible assets is formed during the song hour and includes documentary confirmation of the vouchers, connected directly with the purchase of the object and bringing it to the camp, adding to the victory in the planned purposes.

Intangible assets can be paid in exchange or often for other intangible assets and otherwise.

Vіdpovіdno to st. 567 of the Civil Code of the Russian Federation (hereinafter - the Central Committee of Ukraine) under the agreement of the minimum skin of the third party, the goiter is to transfer from the authorities of the other party one product in exchange for another. When komu kozhna zі stor_n is recognized as a seller of goods, what kind of crops will be transferred to the buyer, what kind of crops will be accepted into the exchange.

If there is no minimum agreement under the contract, then the goods that make the exchange are transferred equally, and the transfer to them is accepted by the other side, as they carry the obligations under the contract.

At times, if under the contract there are a few goods that are exchanged, they are recognized as nerіvnotsіnnimi, the party, goiter is to transfer the goods, the price of which is lower for the price of the goods, which is supposed to be in the exchange, it is guilty to pay the price in the prices without intermediary until or after the transfer of the transfer goods, which is another payment procedure not specified in the contract.

Article 570 of the DC of the Russian Federation established that the right of power over the goods that are being exchanged, to pass to the parties to the contract at least once after the removal of the goiter from them from the transfer of goods, so as not to superechit the law or the contract.

Descho folded situation with the assessment of the value of the object of intangible assets exchanged as a result of the accounting and taxable form.

Looking back at RAS 14/2000, intangible assets, transferred to the minds of the exchange, are accepted to the accounting form for the first grade. Pochatkova vartіst nematerialnyh aktіvіv, otrimanih for contracts, for yak vykonannya goitre yazan (payment) spend penny koshta, razrakhovuєchi z vartostі commodіv, transferred or pіdlyagayuchih transfers і organization. The variety of such goods is installed depending on the price, for which organization at the right conditions, you can sell or buy similar goods. In case of impossibility to designate the variety of goods (values) that are transferred, the variety of intangible assets is accepted for exchange at an equal price, for which analogous intangible assets are bought in similar conditions.

From the method of podatkuvannya pіd hour of transfer of commodities (robіt, services) under the contracts, the minimum price is accepted, set by the parties please (negotiable price). However, tax authorities, in the event of control over the full calculation of taxes, may have the right to override the correctness of the taxation of prices in such cases:

• for commodity exchange (barter) operations;
• pіd hour zdіysnennya zvnіshnyotorgovelnyh operations;
• with the favors of mutually dependent persons;
• in case of an increase in the increase in price by 20%, the increase in the price increase, or in the case of a decrease in the price equal to the amount of taxes paid by the payer for identical (similar) goods, robots and services at the borders of a non-trivial period of time.

If such a re-verification occurs, if the prices of goods, labor and services, if the parties zastosovuyutsya the right, are charged more lower by 20% of the market prices, then the tax authorities may have the right to make a decision about the donation of taxes and penalties. In case of any tribute, that penalty for untimely payment of taxes will be paid off, leaving the market prices for good goods, robotic services.

Assessment of intangible assets created by the organization

Intangible assets are respected by the creations of the organization itself, as follows:

1. including the right to the results of intellectual activity, deprivation of the order of service obov'yazkіv or for specific tasks of the robot supplier, to lay down the organization of the robot supplier;
2. including the right to the results of intellectual activity, taken away by the author (authors) under the contract from the deputy, which is not the robot provider, to belong to the organization-deputy;
3. svіdoctvo for a trademark or the right to koristuvannya naming mіscya pohodzhennya goods seen on іm'ya organіzacії.

In this manner, intangible assets can be created like powerful forces organizations (government method), and by way of investigating third-party organizations (contract method).

Therefore, for the development of nutrition, it is necessary to maintain the right to win the intangible asset created by the authorities of the organization of an intangible asset.

As a rule, the creation of intangible assets by the forces of the organization is controlled by practitioners for specific tasks of the robot. The creation of intangible assets can be labor-related obov'yazkom pratsіvnika vіdpovіdno before the labor contract laid with him.

Vіdpovіdno up to paragraph 2 of Art. 8 of the Patent Law of 23.09.1992 p. N 3517-1 the right to obtain a patent for vineyard, a model or a wording of the word, created by a practitioner (author) zgіdno z vykonannym him labor obov'yazkіv or a specific job of a robot, to lay a robot, as in the contract between him and the practitioner (author) is not fixed else.

Pochatkov’s number of intangible assets, created by the organization itself, is the sum of the actual costs for their creation, the preparation of the maximum allowable income and other income taxes (crime exemptions, transferred by the legislation of the Russian Federation).

Before such vitrates, zokrema, lie down:

• variety of stained material resources;
• payment for workers who took part in the creation of an intangible asset;
• payment for the services of third-party organizations under counterparty (sponsored) contracts;
• a patent is not mito, it is related to the withdrawal of patents, which is also evidenced.

The transfer of actual vitrates, directed at clause 6 PBO 14/2000, є vіdkritim.

It is not included until the actual charges for the collection of intangible assets, and other similar charges, for a wink of the fall, if the stench is without intermediary reason for the collection (settlement) of assets.

Assessment of intangible assets contributed by the founders to the statutory capital

Intangible assets can be included in the organization as a contribution from the founders (participants) to the її statutory (stored) capital. When possible, the formation of a statutory (stored) capital with negligible coins (a way to transfer intangible assets) can be recorded in the organization's founding documents.

First, the possibility of making the object of intangible assets in the account of the contribution of the statutory capital of Russian organizations of vinyl with the acceptors Decree the RRFSR Council of 25.12.1990 No. , spores, possessions and other material values, papers, rights to coronate with land, water and other natural resources, houses, spores and possessions, as well as other mine rights (including intellectual power), coins in radian rubles and in foreign currency . Nadalіtsya norm vіdbito in part of the first DK RF.

Vіdpovіdno to st. 66 of the DC of the Russian Federation, with the contribution of the principals, the mayo-gospodar partnership can have pennies, valuable papers, and other speeches and main rights and other rights that may have a penny estimate. Linking to this outside may be subject to intellectual authority (patent, subject to copyright, including the program for EOM, just) and know-how.

As a contribution, you can recognize the right to register a similar object, which is transferred to a partnership or a partnership under an agreement, which can be registered in accordance with the procedure prescribed by law. The position of the bula was introduced at the joint Decree of the Plenum of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation dated 01.06.1996 N 6/8 "On acts of nutrition related to the stagnation of the first part of the Civil Code of the Russian Federation".

In this rank, the very rights of coronation, and not the object, are blamed for the cause of such stench, they can be made as a contribution to the statutory (stored) capital of the state partnership, or the partnership, with the above mentioned, can be included in the warehouse of intangible assets of the organization.

Significantly, which cannot be transferred to the contribution to the statutory capital of the organization of the second (innocent) right to win objects of intellectual power.

Fundamental principles associated with the transfer of the rights of coronation to the object of intellectual authority from the accounts to the contribution to the statutory capital of organizations, є documentary tsієї operation. Let's look at the preparation of statutory documents, in which the fact of transferring to the statutory capital of the right to corroborate the objects of intellectual power, one of these types of agreements is guilty: agreement on the transfer of vinyatkovy rights, license agreement, agreement on the transfer of know-how, transfer of science technical developments and int.

Vidpovly, to paragraph 9 of PBU 14/2000, the virtuality of non -dimensional assets, the deposits of the rachonk to the statutory (folded) captal of the organized, is in virtue of Vidnichi of the skani, skilled by the premiums (participants) of the organized, Yakshcho Inschens are not faced with the legislation of the Federal Air Force.

Groshov's assessment of the contribution of a member of the state partnership to pass for the pleasure of the founders (participants) of the partnership (Article 66 of the Central Committee of Ukraine). In the cases, appointed by the law, there is an independent expert review.

For example, s p. 2 art. 15 Federal Law of VID 02/08/1998 N 14-ФЗ "On the parties of the WIDPOVIDALNISTYA, Yakshcho Nominalna Vartist (Zbilshennya Vartosti) Frequestion of the participation of the statutory captivity of the partnership, Paying the sophomic, to become the Paul Pales) , established by federal law on the date of submission of documents for the state registration of a partnership or other changes to the statute of a partnership, such a contribution may be assessed by an independent expert (estimator). Nominal vartist (an increase in nominal vartost) of the part of a partnership participant that is paid for by such a penny contribution cannot exceed the amount of assessment of the designated contribution, as they called it an independent appraisal.

Evaluation of intangible assets, otrimanih under the gift agreement (free of charge)

Intangible assets can be transferred to organizations free of charge by third parties.

Transfer of quiet chi іnshih ts_nnosti chi mine rights from the gift to the gifted warehouse under the gift agreement (Article 572 of the DC of the Russian Federation). Gifts have been fenced off, krіm zvichaynyh gifts, the number of such gifts exceeds the five minimum wages established by law, among business organizations (clause 4 of article 575 of the DC of the Russian Federation). In this rank, the bells of daruvalniks sound up to physical features and non-profit organizations.

Next, designate one more important specialty, connected with the free withdrawal of vinyatkovyh rights to the objects of intellectual power. On the right, in the fact that these objects are not transferred under a gift agreement, for the sake of registration, for the free transfer of the key rights to the object of intellectual power, it is necessary to win an agreement on the accession of rights, license agreements, in which case you may be transfer of the object, tobto. mind price.

Paragraph 10 of PBO 14/2000 states that the first variance of intangible assets, which are taken away by the organization under the gift agreement (free of charge), is insured for those with a market vartost as of the date of acceptance to the accounting form. Norms PBO 14/2000 do not establish the principle of designation of the їхної market vartostі.

In the taxable form of mine, otrimana organization free of charge, is recognized as the profit of the organization (Article 250 of the Tax Code of the Russian Federation).

Tax Code of the Russian Federation, yak і PBO 14/2000, with a free withdrawal of the lane, it is necessary to estimate the income from the market prices, but for the lane, which is depreciated - not lower than the yogo extra vartosti. Information about prices may be confirmed by the payer of taxes - the holder of the mine is documented or by the way of conducting an independent assessment.

Methods for assessing the value of intangible assets

At this moment, the methods of assessment, which are victorious by independent assessments, are based on one of the three classic approaches:

• pributkovy pіdhіd (determining the potential surplus of the asset);
• market price (comparison of the evaluated object with close analogues, as if they were sold on the market);
• vitratny pіdkhіd (vstanovlennya vitrat for the addition of an asset).

Zastosuvannya that chi іnshoy method of estimating to lay down for the purposes of that zavdan, scho to stand in front of otsіnyuvachem, mind vartosti, which is necessary to determine, as well as available ї otsіnyuvachu іnformatsiї. Otrimannya uzgodzheniya rezul'tativ v pіd h vykoristannya rіznіh methodіnі, scho аlѕо аlѕо tо twо аnd more classical approaches, є є vіdchennyа prіchnostі і neuperedzhenі ї provodї ї otsіnki.

The listings of intangible assets valuation as well as in Russian and foreign practice can be characterized in this way.

Pributkovy pidkhid. Let's take a look back at the main investment before the assessment of intangible assets - surplus. The essence of yoga lies in the fact that an intangible asset is valued, depending on what income you can bring to the future. Two of the most widely used methods are used for profitable income: the method of discounted income and the method of direct capitalization. These are the most universal methods, how to get to the bottom of any kind of mine complexes.

As a sign of profitability, in that, and in another season, they can get a penny potik, or a booty (before paying, or after that). p align="justify"> Penny flow of time is in the form of profits, which can improve the company's turnover without a shkod not only for its functioning, but also for its development. It is most recommended to win the surplus to the deposit, shards of difference legal entities pay tributes in a different way, but you can add to the results of the assessment.

The method of discounting income, or valuation of penny flows (inflows), transfers the transformation according to the first rules of capitalization by the investor of income from the future into the current variability of intangible assets that are assessed. At the same time, future incomes will rise:

• periodic penny flow of income from the exploitation of intangible assets in the term volodinnya them - the net income of the investor, which vin otrimuє vіd vodіnnya vosstіstyu (for virahuvannyam pributkovy tax) at the sight of dividends, rent toshcho;
• Financial responsibility for the sale of intangible assets, for example, the term Volodinnya is the future of the sale of intangible assets for resale of intangible assets for registration of land.

In this way, discounting the transfer of the change in the income of the skin offensive rock by the song coefficient - the discount coefficient - with the method of assessing the variance of the future penny flows at the given moment.

Capitalization - a more simple procedure, lower discounting, prote zastosovuvati її it is recommended only in quiet situations, if the asset is assessed, it is already victorious and bring a stable income, or it is necessary to carry out a rough assessment of the asset The procedure of direct capitalization affects the fact that, in order to determine the market value of an asset, it is necessary to multiply the indicator of profitability by a multiplier. Indicators of profitability are individual for a given skin type, and the multiplier is deposited at the rate of capitalization, as it is secured from the improvement of this market.

Vitratny pidkhid. In case of victorious vitrate approach, intangible assets are valued more importantly at the sum of vitrates for their creation, pribannya and recruitment of rank. It should be said that the validity of the assessment of this method is assessed differently. In a professional assessment, a stained glass is considered one of the main ones, in order of pributkovym and market. I want, at the stained -endor piddhodi, the virtance is more pronounced by the same time, the rinkovoi wartosti (oklyki miz with stained glass windows that Korisnista is considerable to the direct stroke), the chimalo vipadkiv, a sample of stained -glass bed, and the way, for the recovery of the servant, for the same to the ship’s officer, he gave the lane between the hairdressers, during the sale of the lane at the open auction, etc.

In times of Russia, if the stock market is less formed and the market information may be more daily, the wine market will only appear.

The head sign of a stained glass approach is an elemental assessment, tobto. valuation of intangible assets is divided into warehouses, the assessment of the skin part is variable, and the number of all intangible assets is estimated to be summed up. If so, it is allowed that the investor can not only buy intangible assets, but create their elements, which are good for bathing.

Standards for calculating the boundary lines of the representative witrates on the river

Like in case of a profitable approach, in a glass case, there are also different methods, which should be deposited depending on the nature of intangible assets, which are evaluated. In all methods, within the framework of the stained-glass approach, one can see a wild algorithm in terms of:

1. Analysis of the structure of intangible assets and vision of their warehouse parts. So, if it is necessary to evaluate the business as a whole, and not only its intangible assets, then in a new way one sees such components, as the main funds (land, life, spores, machines and possessions), werewolves, cats.
2. Selection of the most important method for assessing vartiness for the skin component of intangible assets and the development of rozrachunkiv.
3. Assessment of the real level of wear (moral and physical) components of intangible assets.
4. Razrahunok surplus valuation of components of intangible assets and total assessment of surplus valuation of all intangible assets.

Vitratny pіdkhіd is by no means universal. In addition, the company focuses only on a specific licensing technology and does not take into account the cost of the business to develop and develop the technology in a wide range (including failures), most of the time it is easy to price it yourself. However, regardless of the recent shortfalls, the stagnation of the virtuous approach in general is true: the number of intangible assets is low, the variety of which can only be assessed on one basis, for example, the variety of results of the NDDKR, industrial enterprises, and legal rights. . Zagal yoga dotsilno zastosovuvat to help other approaches.

Rink's pidkhid Tsey pidkhid use all methods for assessing intangible assets, based on the analysis of market information. Rinkovy pіdhіd (pіdkhіd of direct peer-to-peer analysis sales) - pidhіd, in case of any valuation of intangible assets, it follows the path of recent sales of other objects with the object, which is valuated. Most of the time, this pidkhid wins in the minds of functioning open market, if there is information about similar sites. Crime of a similar approach, which, according to the specified criteria, is also brought up to the market one, the method of rozrahunka is established on the basis of Galuze standards and that method of ranking / rating.

The stagnation of a relative approach when assessing intangible assets is often difficult; On the basis of these data, the variability of the intangible asset, which is evaluated, is displayed. The equal method is based on the principle of substitution, which means that a rational investor does not pay for a larger object, lower the price of a similar object available to purchase, which may be the same cost. To that price the sale of similar objects is provided with information for the rozrahunka vartosti of this object. In a nutshell, the methods for assessing intangible assets at the borders of the relative approach are composed of the following steps:

• Vychennya vіdpovіdnogo rynka: sbirannya іnformatsiї іnformatsiї ї pro neshtodavnі pіd s simi͡annyh ob'єktami. Accuracy of rozrakhunkiv in a significant world to deposit the quantity and quality of the selected information. If there is enough information, it is necessary to reconsider, which objects are sold with the right values ​​of intangible assets, which are evaluated, for their functions and parameters.
• Re-verification of information. We are revered by the prices - the stench is not to blame, whether it was some kind of superimposed furnishing, which the courts supervised, what they saw, as well as the reliability of information about the date of the court, physical and other characteristics of similar objects.
• The similarity of the object, which is assessed, with the skin of similar objects and the identification of the date of sale, the better characteristics, the value of the property, the visibility, the presence of additional elements, etc. Usі vіdminnostі may be but fixed and insured.
• Razrahunok vartostі danih intangible assets by way of correction of the price of similar intangible assets. In this world, in a way of estimating an object, it is considered as a similar one, to make adjustments to the price of the rest in order to determine, at a certain price, the moment of sales of the object, yakbi mav those characteristics that are estimating the object.

In the process of analyzing the prices of similar intangible assets, there are various additional procedures, cream:

• the designation of the vartost of additional elements in the path of the twins;
• designation of the corrective coefficients, which insure the difference between the objects for the specified parameters;
• rozrahunok vartosti for pets vartisniy pokazniki, the only designation of a group of similar objects;
• rozrahunok vartosti for additional multiplier income;
• rozrahunok vartosti for the help of correlation models

Also, all the methods of valuation of intangible assets have been reviewed in the other world, and they are victorious in the practice of valuation. Optimum є poddnannya methods, adding one іnshim, oskіlki specifics of valuation of intangible assets for those who need valuation even more important.

Podsumovuyuchi, we can say on the offensive: definitely nadіynogo i exact methodоцінки нематеріальних активів немає, кожен із них настільки індивідуальний, що неможливо створити універсальний математичний алгоритм для достовірного і точного розрахунку вартості нематеріального активу, що розглядається, тому кожна фірма проводить оцінку нематеріальних активів з урахуванням своєї специфіки, найчастіше комбінуючи різні методики. In addition, the variety of intangible assets is affected by impersonal different factors. It is necessary for practicing experts-assessers to know about theoretical developments in their room and, according to their ability to win results, achieve success in their practical work.

Zrozumilo, it is impossible to recognize the skіlki-not a serious method that, devided, designated and multiplied one by one coefficients, wanting to b and imagine the real factors. Just dobutok umovnyh znachenie raznocharacteristicheskih daє as a result unreliable vartіst nematerialnyh aktivіv, yak ob'yazkovo bude "pіdganyati" pіd sruchny result. Sumnіvi viklikayut і methods, derozrahunki conducted for more collapsible mathematical formulas that include logarithms, integrals and differentials. In the midst of self-diagnosed assessments, which are due, today, there are numerical pardoning options for assessing the valuation of intangible assets and other unreliable methods.

At the end, it is necessary to say that the problem of commercialization of intangible assets in modern practice is a complex, rich problem that concerns the economy, law, marketing, accounting and taxation. It includes legal, technological, economic, industrial, social and psychological aspects. The whole problem is theoretical, and applied: intangible assets can be sold, also, due to the mother's valuation.

M.Z.Knukhova

Conductive fahivets

Vіddіlu transformation of zvіtnostі z MSFZ

management accounting style that audit

DK "Rusagro",

graduate student

Financial Academy

for the Order of the Russian Federation

At branch No. 1 "Non-negotiable assets". Like the very same stink є і how to vomit, we know from the right publications.

What to enter before intangible assets on the balance sheet

Not in material form, it is essential to bring promising benefits to the company in the economic and industrial plan, so that income. Valid until RAS 14/2007, intangible assets at the balance sheet - objects of intellectual power, software products, licenses and other. Before them can lie:

• different kind of secretion of virobnitstva;
• science achievement, create art and literary work;
• brandy, trademarks/trademarks;
• wine walk;
• patent rights for models, winemaking, handicrafts;
• copyright and mine rights on various objects and int.

In addition, the warehouse of intangible assets in the balance sheet is protected and has a positive business reputation, as well as vitrati, owing to the company's foundations and recognition of a frequent contribution to the statutory capital of the enterprise.

The reinsurance of intangible assets in the balance sheet is accumulated at row 1110. It is shown that the excess of intangible assets is in the balance, which is re-insurance in accounting as a retail balance between the debit surplus for rax. 04 "Intangible assets" (not indemnified with NDDKR) and credit balance for rakh. 05 "Depreciation of intangible assets".

From the beginning of 2016, the fate of business enterprises was given the right to write off intangible assets for debits for the hour of deduction of deductions, bypassing the premium.

Intangible cash assets on the balance sheet

It is also necessary to add to the NMA, but for their appearance in the balance line 1130 was introduced, the screening is de-fixed for research, exploration and assessment of the genera of brown copalins. Adjusting appearance search assets PBO 24/2011. Intangible cash assets on the balance sheet:

• the right to conduct sales and rozvіduval′noї activities, confirmation of license
• vіdomosti, formed after various geophysical achievements;
• subbags of rozvіduvalnogo drilling/drilling, sbirannya samples and zrazkіv, and other specific information about nadra;
• assessment of the market dotality of the distribution and vidobutka.

Intangible assets are credited at the balance sheet and are insured on account 08 “Deposit on non-current assets” for excess credit - debit balance for account 08, the cob of the period is changed from the sum of the credit balance for account 05.

Vitrati, scho form the first vartist NMA

Vitrati for cooking / cooking NMA include:

• sums paid to the seller of the asset under the contract;
• to pay vikonannya contractual work;
• winegrowers, paid to the middleman, with the sums of which the asset was taken away;
• pay wine city for consulting services;
• mitnі zbori ta mita;
• gifts (nevidshkodovani) and dermit;
• losses incurred in the event of a non-intermediate asset: depreciation, payment to employees, goitre of the company, which is costed by the funeral dovkilla that іnshі vitrati, pov'yazanі zі svorennyam aktiv and zabezpechennyam optimal minds for yogo vikoristannya and іn.

The primary variance of NMA is awarded to joint charges for their creation. At Nadzhennya NMA on the balance sheet, as part of the statutory capital, the assessment is based on the decisions of the founders.

The Company has the right to establish a market valuation on the basis of a subsumed expert assessment, or it may independently determine the price. Ring up for assessments of intangible assets vikoristovuyut method pіdrahunku ochіkuvanih dovodіv.

Assessment of intangible assets on the balance sheet

Intangible assets can be varty, not tossing material wealth. Therefore, the assessment of these assets is already a collapsible process. The variability of intangible assets, especially in high-tech companies, commemorates the significant variability of the firm, and the knowledge of its operational value and її competently appreciating the valuation of the market position of the company.

Intangible assets (balance line 1110/1130) are assessed in terms of belonging to up to one of the following groups:

• promvlasnіst - patents for wine, industrial products, dosyagnennya, certificates for trademarks;
• subjects of copyright and summіzhnyh rights to create science and art, programs for electronic devices, data bases;
• objects to create commercial mystery- know-how, results of NDDKR, design and engineering and other technological documentation;
• mining rights for the protection of natural resources.

The assessment of intangible assets confirms the right of power and allows you to turn on the main to the warehouse of assets, giving you the opportunity to raise the cost and form the depreciation funds.

They are active, yakі can win by stretching the term, which is moving 12 months.

Intangible assets

In this row, the presence of intangible assets appears.
Rules for the accounting form of intangible assets are established by PBO 14/2007 “The Form of Intangible Assets”.
Intangible assets - objects of intellectual power (including rights to the results of intellectual activity), and itself:
- Inclusion of the right of the patent holder to vinahid, pronunciation srazok, korisnu model;
- Inclusion of the copyright on the programs for the EOM and the database;
- Main right of the author or another lawyer on the topology of integrated microcircuits;
- Inclusion of the right of the clerk to the trademark and service mark, name of the place of travel of goods;
- Inclusion of the right of the patent holder to selective access.
Intangible assets are the good reputation of the organization.
Not є intangible assets іntelektualіnі і іlovі іїkostі personnel organіzаtsії, їх qualіfіkatіya і zdatnіst pratsі, oskіlki stink neviddіlnі vіd nіїїv ta not mozhu vikoristani without them.
Крім того, відповідно до інструкції щодо застосування плану рахунків бухгалтерського обліку фінансово-господарської діяльності організацій та ПБО 17/02 «Облік витрат на науково-дослідні, дослідно-конструкторські та технологічні роботи» у складі нематеріальних активів можна врахувати витрати організації на науково-дослідні , pre-construction and technological work. To display the results of the NDDKR from 2011, there is a special line at the balance sheet “Results of the completion and distribution”.
Do not look at intangible assets so see the work of those objects:
- Did not give a positive result of scientifically advanced, advanced design and technological work;
– not completed and not formalized in accordance with the procedure established by law scientific and advanced, advanced design and technological work;
- Material objects (material wear), in some ways, create science, literature, science, programs for EOM and data bases.
At the balance sheet, intangible assets are shown as overstocked. And in the explanations to the balance sheet and the information about profits and savings, it is necessary to provide data on the primary (income) quality of these assets and accumulated depreciation.
Tobto the sum, insured for the account 04 "Intangible assets", the next is to accrue for the sum of the depreciation paid for them.
Paragraph 15 of PBO 14/2007 indicates that the depreciation of intangible assets is compensated by one of the following methods:
- Linear;
- Changed excess;
- Written-off vartosti proportionally obyagu products (robit).
Later, the indicator after the row “Intangible assets” points to the amount of excess warehousing of assets, which are under control of the power of the enterprise and are deposited at the warehouse of intangible assets.

"Results of follow-up and development"

NDDKR, for any cancellation of the results, which do not apply legal protection, or, if not formalized in accordance with the procedure established by law, are not recognized by the NMA and are placed on the PBO 17/02 “Shape of windows on scientific, advanced, and design robots” . Vіdpovіdno to іnstruktsії іz zastosuvannya rahunkіv vіdpovіdnі vіtrati vіdbivayutsya on rahunku 04 okremo. By virtue of clause 16 of PBO 17/02, in case of sufficiency, information about arrears on NDDKR is shown in the balance sheet for an independent group of asset items (divided “Non-negotiable assets”).
Vodnochas poddkovomu oblіku s 1 Sichnya 2012 the order of appearance of the NDDKR has been changed. On the right, in the fact that the new edition of article 262 of the Tax Code of the Russian Federation (with changes introduced by the Federal Law on April 7, 2011 N 132-FZ) was introduced, it essentially changes the order of the taxable appearance of vitrates on the NDDKR.
From 1 September 2012 at st. 262 of the Tax Code of the Russian Federation clearly defines the amount of vitrate, which can be added to vitrate on the NDDKR. In times where the organization realizes such an intangible asset with a bribe, the withdrawal of the bribe from the tax is not insured.
Chapter 25 of the Tax Code of the Russian Federation is supplemented by a new article 332.1 "Peculiarities of conducting a taxable form of examination on scientific research and (or) research and design developments."
In an analytical form, the taxpayer of taxes forms the amount of fees for the NDDKR with a grouping for the types of work (contracts) of the reduced fees, including:
- Variety of glass materials and energy;
- depreciation of the main assets and intangible assets that are depreciated during the recovery of the NDDKR;
- Vytrati to pay for the practical work of the workers who win the NDDKR;
- Additional debts, without intermediary support for victories of the NDDKR by the authorities, as well as for arranging debts to pay for work on contracts for vikonannya scientifically advanced work, contracts for vikonannya advanced design and technological work.
The main features of the tax legislation are guilty of tax liability in the tax policy due to the method of bringing the data of the tax tax and the accounting form.
For these statements, the whole row “Results of the accomplishment and distribution” was transferred to itself.
To call respect, scho by order of the Ministry of Finance of the Russian Federation dated July 5, 2011. No. 124n amended to form the balance sheet.
After the row “Results of research and development”, additional rows were added - “Intangible search activities” and “Material search activities”.
Intangible assets are deductible until Order of the Ministry of Finance of the Russian Federation on July 6, 2011. N 125n "On the confirmation of the position of the accounting form" Form of investment for development natural resources"(PBO 24/2011)".
Poshukovі vitrati, yakі stosuyutsya more importantly pridbannya (settlement) of the object, maє material-speech form, are recognized as material poshukovymi assets. Other search assets are recognized as intangible search assets.
Before material search assets, as a rule, we can see vicoristing in the process of searching, evaluating the genera of brown copalins and discovering brown copalins:
a) spores (system of pipelines toshcho);
b) possession (specialized drilling rigs, pumping units, tanks, etc.);
c) transport allowance.
Before intangible search assets, as a rule, lie:
a) the right to research, evaluate genera of brown copalins and (or) explore brown copalins, confirm the availability of a valid license;
b) information taken from topographic, geological and geophysical data;
c) results of rozvіduvalny drilling;
d) the results of the selection of samples;
e) other geological information about the subdra;
f) assessment of the commercial dossiness of the vidobottle.
Tangible and intangible assets are to be secured on okremih subrachunks to the shape of an investment in non-negotiable assets.
The unit of the accounting form of tangible and intangible assets is determined by the organization of the accounting rules of the main income and intangible assets.

• Lieberman 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 view). - VD "GrosMedia": ROSBUH, 2012.