Nma appear at the balance of the vartos. Intangible assets of the enterprise: assessment, cost, depreciation, shape, conduct. Intangible cash assets on the balance sheet

22.08.2019

Mayuchi in its own order (NMA), officially recognized and insured on the state balance sheet, the entrepreneurship-lawyer may have the right to take the economic advantage (pributok) from the coronal record of these main objects from the virobnichiy, commercial dous and scientific work

Vitrati rozrobku, vyrobnitstvo, pridbannya and vikoristanny NMA transferred to the product / work / services of the organization. This is the reason for the need for a superficial appearance of viable stained glass and a reliable assessment of the varnosti of objects.

Vartist NMA on the undertaking - what is it?

As a rule, bookkeeping and assessment of intangible assets in a commercial business are determined by the primary (primary) and excess (balance sheet) rates.

At the government practice, however, it is not uncommon to have other different types of assessments of intangible assets (void, podatkovuvana, insurance, outpost, investment, market).

Pochatkova

Pochatkov's versatility of the object is recognized as the amount of money spent on the creation/pridbannya and adaptation of this asset in the organization, which is necessary for this ignoble award for recognition.

Depending on the method of overseeing NMA in the authority of an organization-lawyer, it is important to look at the following options for establishing the first vartost:

Zalishkova (balance sheet)

The object of intangible assets, which is a deposit of insurance for the state's appearance for the first year, for a progressive stretch of the last period of operation.

As a rule, with the main reasons, the variability of an intangible asset is gradually transferred to the cooperation of the product in the activity of an organization-lawyer, so that it is depreciated.

The balance sheet difference between the primary property of the object and the yogo depreciation, which accumulates in the world of windfall, and the surplus value of the intangible asset.

If the depreciation is completed again, this amount of surplus will be of liquidation value.

How can I evaluate the object?

Variety assessment of an intangible asset is the procedure for assigning its value to a penny equivalent.

It’s up to you to follow the regulated methodology, if you choose to lie in the situation.

It is necessary to carry out for the undertaking, sing out the blame, as it is necessary to make a specific task, I am stunned by the stagnation of the main rights, which is to prove the nature of the objects intellectual power chi, as a variant, zasobіv іndivіdualіlіzії.

Estimation of the varity of the object of intangible assets is scored in such typical situations:

dressing up / making business;
liquidation of business (prinennya of activity);
otrimannya bank loan on the minds of NMA at the outpost;
purchase / sale;
registration of a license agreement;
acknowledgment of payment for koristuvannya (royalty payment);
other tasks.

methodi

If the asset is transferred for 12 (twelve) months, the variability of such an object is relevant when it is secured on government balance organization, which is assessed, sound according to one of the following three methods:

povnyalny (Rinkovy) method;
pributkovy method;
stained method.

Por_vnyalny (Rinkovy) method

The essence of this approach is determined by the value of an intangible asset on the basis of market prices of similar assets, which may be equal to the price.

Such a method is dotsilno zastosovuvat for intangible assets, yakі often є objects of purchase / sale.

The prices of such favors are victorious like vihіdnі danі. Sufficient number of market analogies, which are insured in assessments, lead to a minimum possible death.

Pributkovy pidkhid

This method is based on the appointed organization of future (reimbursed) economic benefits, which brought a major exploitation to the asset, which is evaluated. Go about the installation of a fair value of the object.

Such a way of estimating zastosovuєtsya sound in case of other consideration.

As part of the profitable approach, the asset value is calculated by one of two methods of repayment:

discounting of income reckoning (reduction of їх vartosі to the current hour);
direct capitalization of forecasted income.

Vitratny

As a matter of course, the arbitrage is recognized as a collection of documented vouchers incurred by the organization during the settlement (development), receipts (purchase) or other taken assets that are to be assessed.

The introduction of an intangible asset into a bookmark for the first grade is carried out in the most standard way of assessment.

The warehouse of the necessary vitrates should be deposited in the way of the primary warehousing on the balance sheet of the enterprise-lawyer (pribannya, mixing, exchange, free of charge withdrawal).

Order and features

Vihіdnim moment pіd hour vykonanny vartіsnoї є є yogo korektna klasifіkatsіya.

Evaluation procedures are based on methodical recommendations, specially developed by the state authorities.

For a reliable designation of the asset, the description of the actual object, the legal paperwork on the intangible asset, and the term of its operation are needed.

Before the completion of the necessary procedures, independent (advanced) fahivtsy can be obtained.

Visnovki

Variable assessment of an intangible asset may be significant as an asset secured on the state balance sheet, and for other reasons (reasons).

It is impossible without a reliable assessment of yoga vartosti. Intangible assets are assessed in a standard, pributkovim or, as an option, in a comparable (market) way.

EAT. Petrikova,
doctor of economic sciences,
professor of the department of finance and education
E.I. Isaeva,
student

M.A. Ovsyannikova,
student
magistracy of the financial faculty
Russian University of Economics
im. G.V. Plekhanov
Finance and credit
12 (636) – 2015

Subject/topic. The statistics say that in this hour Russian organizations underestimate the role of intangible assets in the warehouse of their lane, adding insufficient respect for their assessment and depreciation.

Qile/task. An analysis of the methods for estimating intangible assets, the importance of their selection for determining the quality of various types of intangible assets, their value and shortcomings was carried out. Some aspects of depreciation of intangible assets are reviewed.

Methodology. For the help of the systemic approach, the concept of "intangible assets", "depreciation of intangible assets", "the term of cost recovery" is explained, the approach to the assessment of these assets is determined, the reduction of the risk of profitability, methods of accrual of depreciation are considered.

Results. A high contribution of intangible assets to the activity of organization and maintenance of income was assigned. Vyvchenno vikoristovuvani in Russia come to the assessment of intangible assets, installed the most optimal ones. We have seen the superiority and shortcomings of various methods for estimating intangible assets, in terms of depreciation of intangible assets in line with Russian and international standards.

Visnovki/significance. Approved methods for estimating and depreciating intangible assets can be practically zastosuvannya, and even though it is necessary to carry out a loss of analysis of the day of the intangible asset, the activity of the organization, the structure of the assets, and the market.

It was found that in Russia the assessment of intangible assets did not reach a proper level of development. The need for improved assessment methods for promoting and improving the competitiveness and financial stability of the company is outlined.

* This article was prepared for the financial support of the Russian University of Economics. G.V. Plekhanov within the framework of a grant for the development of scientifically advanced work and a team of young scientists

At to the current world In the world, the development of the economy, the promotion of new technologies and the release of science products intangible assets become one of the most important warehouse parts of the assets of any subject of the state. Tse wised up:

I hate the honoring of some enterprises by others;
shvidkistyu and the scale of technological changes,
a new step in the development of lighting technologies for the expansion of information technologies;
integration of the domestic financial market to the light architecture of finance.

Intangible assets (NMA) - the price of negligible assets, yakі not mayut physical form. The stench is guilty of satisfying such a mind:

the presence of material and verbal structure, the possibility of identification in another lane, building to bring economic income to the organization in future;
vykoristannya lasting a trivial hour (the term korisny vikoristannya, trivality over 12 mіs., or the most important operating cycle, i.e. exceeding 12 mіs.) in the production of products, while vikonannі robіt аbо given services аbo for managerial needs. No further resales of this mine are allowed;
the presence of properly executed documents, which confirms the basis of the asset itself, and includes the right of the organization to the results of intellectual activity (patents, certificates, other security documents, agreement of actions that are granted to a patent, a trademark, etc.) 1 .

1 Decree of the Ministry of Finance of the Russian Federation dated December 27, 2007 No. 153n "On Approval of the Regulations on the Accounting Form "The Form of Intangible Assets" (PBO 14/2007)".

Vіdpovіdno up to paragraph 3 of Art. 257 Tax CodeРФ під нематеріальними активами розуміють придбані та/або створені платником податків результати інтелектуальної діяльності (РІД) та інші об'єкти інтелектуальної власності (виключні права на них), що використовуються у виробництві продукції (виконанні робіт, наданні послуг) або для управлінських потреб організації протягом the last hour (trivalistu over 12 months).

To intangible assets you can include:

1) objects of intellectual authority on RID, including the right to:

a patent for vinahid, promiscuity srazok, a korisnu model that on a selection dosyagnennya;
the author on programs for EOM, data bases, on the topology of integrated microcircuits;
vlasnik on a trademark that service mark, name of the place of travel of goods;

2) good reputation of the organization.

Such a state-of-the-art subjects should practice the formation of non-negotiable assets as the basis of their high vartost. As you know, whether a company can be taxed on the basis of the sum of the main types of assets:

penny cats;
reserves;
accounts receivable;
material assets;
intangible assets.

However, through nevmіnnya correctly zastosovuvaty vіdpovіdny method otsenki aktivіshe koshtuyut much cheaper, lower tse є truly. Particularly relevant is the situation for intangible assets due to not only low liquidity, high profitability and the daily objective assessment, and through the unreasonable need to capitalize them on the balance of the ruling entity. For example, in organizations that work in the field of release of science products, intangible assets in the first years can outweigh the number of other business assets, as well as bring additional competitive advantages and add to the formation of the company's reputation.

There are three methods for assessing assets:

pributkovy;
vidatkovy (abo vitratny);
povnyalny (chi rinkovy).

Vicoristannya of that chi іnshoy method to deposit vіd zavdan, scho to stand before otsіnyuvach, as well as the availability of external information for the valuation of the object to the asset. The best for business is the same price, the shards of the same wine are the ones that value the asset as a market. Let's assume that the market evaluates the asset correctly, at the same time, which gives the best results. The pributkovy pіdhіd іt іѕ more beautiful, lower vitratny, oskolki varіst, yak а company stained glass on the creation of assets, practically zavzhd less in the case of good weather and yogo vikoristannya, as a result, we will take it out.

When victorious on a regular basis Varity of the asset is based on information about the purchase or sale of the asset on the market. It is based on the fact that the market evaluates the asset fairly. For the purpose of knowing the varnosti, the multipliers of the variances are used, or data about the sums of land.

Pid pributkovy pіdhod a method of valuation is understood, with which asset value is compared to the net discounted value of penny flows, which is the generation of assets, or to the discounted value of vitrates, which are far removed from the result of the volume of this asset. Otherwise, it seems that the asset can be deposited from the building site to generate income.

Vitratny pidkhid- tse pіdkhіd to otsіnki scho ґruntuєtsya on znahodzhennі varostі zavіshchennya аbо varostі vіdvorenny aktіvіv. Hundreds of intangible assets in case of estimating the value of intangible assets, which were incurred for the creation of this asset, and the total sum of the total value of the analyzed intangible asset. According to the main idea of the vitrate approach, the investor should not pay more for the asset, lower the amount, for which you can do it or come in another place.

Otrimanya similar results in the next hour of varying different methods to confirm the correctness of the assessment.

Valid until federal law dated July 29, 1998 No. 1E5-FZ “On the assessment of the activity of Russian Federation» before the objects of assessment are seen:

okremі material objects (speech);
the confluence of speeches, which make the individual, in that number of the mayo-singing mind (ruhome or non-ruhome, in that number of undertakings);
the right of power and other speech rights to mine and okrem speech from the warehouse of the lane;
the rights of vimogi, goiter'yazannya (Borgs);
work, servants, information;
other objects civil rights, according to the laws of the Russian Federation, the possibility of their participation in civil circulation has been established.

Also, NMA is also an object of assessment.

There are many different situations in the process of assessing vicariousness, and in those who evaluate vicorists, you can see different varities. The result is stale, depending on the fact, what kind of pidkhid before the appointment of the vikorist vartost is estimated. It should be taken into account that it is similar to the Russian accounting regulations (Regulations of the accounting form “The Form of Intangible Assets” PBO 14/2007) intangible assets are accepted to the accounting form for the actual (primary) cost, as a cost of expenditure. According to the Tax Code of the Russian Federation, the number of intangible assets created by the organization itself is calculated as the sum of the actual fees for their creation, preparation svіdotstv), for the credit of sums of taxes, which are insured at the warehouse of vitrates, zagalnogospodarskih and other similar vitrates.

However, it is consistent with International standards financial status(IAS 38 “Intangible assets” 2) before the assessment of intangible assets, so, just like before the assessment of any asset, you can zasosuvat three different approaches (Fig. 1). At the same time, the Nematerealniye yak species of the submarit of the submarine є non -standard counting for the qizky, vicoristani dannia male, okilki ryznoye, heeded by the Rizyik і Treba, as Vikovyvyvy, until Vikovuvyuvyna to the assessment.

2 Decree of the Ministry of Finance of the Russian Federation dated November 25, 2011 No. 160n "On the introduction of international financial standards in the Russian Federation"

The profitability of the stosuvannya of that chi іnshgo pіdhodu to deposit depending on the specifics of the intangible asset that is assessed. For example, in the monograph by G. Smith and R. Parr “Assessment of intellectual power and intangible assets 3”, a classification was introduced, which shows the stability of approaches to assessment for different types of intangible assets (div. table). When assessing intangible assets, it is not possible to varto water-cream Danish view koshtіv vіd osobennosti organіzatsії, at the borders of yakіh qі aktіvіt іsnuyut. For a correct assessment of intangible assets, it is necessary to change their structure, spread the income as an average different types intangible assets, and other company assets.

3 Smith G. K, Parr R.L. Valuation of Intellectual Property and Intangible Assets. 3rd edition. John Willey & Sons Inc. 2000. 638 p.

At the heart of the assessment of intangible assets is the concept of financial stability between risky assets and profit. Yak designates JI. Baruch: “Rizik, which is a kind of investment in intangible assets, richly growing for the risk of investment in material assets, to induce financial assets. When investing money in the development of a new medicinal preparation, it is necessary to spend all the investments, even as investments in the possession, as well as lead to expenses, then all the same, most of the contribution can be turned back. Finding risky assets that are related to the everyday life of commercial indestructibility, rarely ends up in expenses” 4 . The company should be presented as a portfolio of assets, and the withdrawal of profits should be considered based on the profitability of the skin-protected asset and its part in the global structure of assets. Therefore, for a correct assessment of intangible assets, it is necessary to understand that different assets of the company need a price of inflow (Fig. 2).

4 Baruch Lev. Intangibles: Management, Measuring and Reporting. Washington. DC: Brookings Institution Press. 2001. P. 39.

Type of NMA	Importance of the cost of income
Type of NMA	In the middle of nowhere	A friend has a black	At the third
Patents and technologies	Pributkovy	Porіvnyalny (Rinkovy)	Vitratny
Trademarks	Pributkovy	Porіvnyalny (Rinkovy)	Vitratny
Copyright objects	Pributkovy	Porіvnyalny (Rinkovy)	Vitratny
Qualified workforce	Vitratny	Pributkovy	Porіvnyalny (Rinkovy)
Information software management	Vitratny	Porіvnyalny (Rinkovy)	Pributkovy
Software products	Pributkovy	Porіvnyalny (Rinkovy)	Vitratny
Distribution companies	Vitratny	Pributkovy	Porіvnyalny (Rinkovy)
Basic deposits	Pributkovy	Porіvnyalny (Rinkovy)	Vitratny
Franchising rights	Pributkovy	Porіvnyalny (Rinkovy)	Vitratny
Corporate practice and procedures	Vitratny	Pributkovy	rinkovy

The process of recognition of intangible assets as a warehouse part of non-negotiable assets of the company is not easy to determine the methodology for evaluating the skin category of intangible assets. As it seems, it is not possible to recognize a serious methodology, in which it is designated and multiplied one by one coefficients, which reflect real factors, shards of simple gains of mental values of various characteristic factors give as a result of inaccurate variability of intangible assets, as a result it will be necessary. In addition, without taking seriously the methodology, the analysis is carried out with even more collapsible mathematical formulas, which include logarithms, integrals and differentials, the scales of the analysis are practically unattainable in practice.

Assessing the blame for a few situations, for those who evaluate vicarious, see the differences. The result is stale, depending on which type of varst is selected by estimating. Tse mozhe buti fair market vartist, іnvestitsіyna vartіst, vartіst vikoristannya, varіst z metoyu podatkuvannya, likvіdatsiyna varіst just. Vartist is fair - one of the most victorious types of varst.

In fact, the term "fair varity" is accounting. The concept of fair value is considered one of the main concepts of international financial standards and value. It is necessary to allocate some of the most expensive revaluations of the company's assets, for the distribution of the price allocation (purchase price allocation) when the companies are merged.

International Financial Rating Standard (IFRS) 13 "Estimation of fair value" having fixed that the value of the amount is fair, for which it would be possible to exchange the asset or to regulate goiter and please please view of one side. It is important to understand the terminology that is victorious in assessments, so as not to confuse the fair variance and the price of the purchase, nor the investment variability, nor the variance of the variance, or the liquidation variance.

Let's look at the possibilities of assessing intangible assets in the report.

Vitratny pidkhid Cost approach to valuation The main idea of the vitrate approach is that the investor does not want to pay more for the asset, lower the amount, for which you can do something in another place.

As part of the vitrate approach, we see some of the main methods for assessing intangible assets.

1. Cob Vitrate Extraction Method(method of seed money identification). The wine is based on the so-called historical value of the asset, which includes actual losses, which are reflected in the accounting value for the remaining three years.

At what variability of the object of assessment should be deposited in the following factors:

vitrati on the meeting, pridbannya, introduction to the agenda of objects of intellectual authority and on the organization of the selection of objects of assessment;
filing for registration, patenting of objects of intellectual power;
vytrati on the insurance of risks associated with the objects of intellectual power;
the term of the title deed of the protection document, the license agreement at the time of assessment of the value of the votost and the lines of the brown paper of the object;
morally old object, which is evaluated, inflation and others.

The assessment of the boundary method will be at the end of the stages.

For the cob, it is necessary to establish a historical variability, for which the object is to be assessed. Then the historical rate of the object of intangible assets is brought up to the current rate at the discount rate, which is more favorable to the inflation index in the skin period, which is considered, and the functional depreciation of the appraised object is repaid. At the third stage, the fair rate is determined by the way of taking off the fee from the main line rate.

2. Substitution method(method of substituted value). When vikoristannі this method otsіnyuvach ґruntuєtsya on tezі, scho maximum varіst asset dоrіvnіvnіvаtіme іnіmalnіy tsіnі for commodities with a similar price or lower varіstyu ( market variant valued asset). The active-analogue is to blame for the maximum equivalence of functional capabilities, variants of vikoristannya, spozhivcho korisnosti.

Evaluation by this method is determined by the way of summing up all the taxes (including spending on the income or the creation of an asset and bringing it to commercial appurtenance), transferring income, payments and taxes.

3. The method of primary varnosti(method of replacement value). Within the framework of this method, the value of the intangible asset is established, according to which amount of money is spent on the creation of a similar identical intangible asset (for example, the acquisition of mine rights, the development of goods from the intangible asset, marketing, etc.). In addition, during the creation of an intangible asset on the very undertaking, the expenses on the search robots and the development of those, the creation of experimental studies, the payment of patent certificates and the creation of design and technical, technological, project documentation that in.

Evaluation by a virtuous approach, as it has already been appointed, is based on the fact that it is necessary to determine that number of losses, as it is necessary to demonstrate, to take into account the object, which is important for its characteristics with the obvious ones. This art is a replacement art, as it is subdivided into the art of replacing that art of creation (Fig. 3). Two types of varnosti vіdznyayutsya one vіd one ї, scho varіst svіshchennya - varіst creation of an absolutely identical object, and varіstіst creation - variance of creation of a similar object. In connection with the cim, it should be noted that most of the economy is not to squander the difference between the vartost method and the double vartost method. However, the difference lies in the fact that the substitution rate is based on the market assessment of an identical intangible asset, and the most important variance is based on the historical rate of actual losses (with the adjustment of depreciation) for the hour of creation of a similar intangible asset.

4. Evaluation method(method of winning costs value). The same method of evaluation, which allows you to evaluate the growth of the company's varsity for the work of NMA (patented technology, brown model, know-how), to bring the company to a speedy business, like yoga win. For example, short-term vitrate can be taken by the presence of a company of qualified personnel, professional qualities of which allow you to conduct state work with smaller vitrates, wash your mind on the supply of sirovini, burn thinly.

Zastosuvannya this method to be brought up to the value of the value I win in compatibility singing period hour. Then short-term withdrawals and / or income can be reduced to the current moment for an additional discount rate and capitalization, depending on the fact that the amounts of withdrawals / income are transferred to the current hour. I’m rich in savings, I’ll win the amount of money from my co-workers from the way I’ll win from the income, which is within the framework of a profitable income.

The headless shortfall of the stained glass approach is the inconsistency of the stained glass of the current day in the future. The essence of the problem lies in the fact that there are known methods for assessing intangible assets within the framework of the investment approach, it is not completely possible to secure the inflationary change in the purchasing power of pennies, as well as the possibility of pennies to bring income for the mind of an alternative smart investment.

The process of estimating intangible assets is often blamed for the situation, if it’s easy to see those flows, it generates the same intangible assets, or to know analogues in the market, at the link with stosuvannya pributkovogo and porіvnyalnyh pіdkhodіv є twisty. If you want a stained glass door to act as a profitable approach at the sight of the bag’s showcases of the vartost (oscalls of varity, as the stained glass company is working on the asset, may you have less good weather in the future, if you won’t take the results), stop yourself.

Cash income (income approach to valuation) conveys that the value of the asset is equal to the net discounted value of the flows that are created by this asset, or to the discounted value of the vitrates that could be lost in the case of the value of this asset. In other words, the ability of an asset to lie in the future of buildings creates income. Also, in order to zastosuvat profitable pidhіd, in the first place, it is necessary to predict additional flows created by an intangible asset. The base of the theory that underlies given approach, divided by J. Campbell and J. Taylor in 1972. їхній works have NMA scores 5 .

5 Ian R. Campbell and John D. Taylor. Valuation of Elusive Intangibles. Canadian Chartered Accounting. 1972.

Іsnuyut chotiri main methods that win in the assessment of intangible assets within the framework of the surplus approach.

1. The method of adding penny flows(Incremental cash-flow method). The essence of yoga is to predict penny flows, like generating assets, in the process of your life cycle. Groshovі flows are discounted to the date of assessment, summed up, and pіdsumkova sum є varіstyu intangible asset (Fig. 4).

Assessing intangible assets with a profitable approach, it is most likely that the income itself wins. You see a lot of steps in the way of discounting penny flows. On the Pershoma Etapi, he is not at the same time, the dodatokovs of the granular flows, the score is noted with an intelligence asset, I transfer the streams to the non -dimensional asset, he will be anxious (you will know the depths of the depths of the clerk. Then we need to clear the flows from taxes and discount the discounted value of flows for skin care at a discount rate that is equal to the average value of capital (WACC). Through war, save up on tax payments with additional support for depreciation of intangible assets.

One of the main advantages of this method are those that allow you to recover more positive and negative effects, with some intangible assets. However, there are a number of shortcomings, which often lead to the fact that they are assessed according to the choice of this approach. For your own account, it is laborious to do it, for that it is necessary to predict the change of a large number of factors, but it takes a lot of time. Until then, the forecasts should be subjective and underestimate the high professionalism of the assessment.

But the main shortcomings are those who have to predict the future, which generates an asset that is evaluated. Zrobity well tse nadzvichaynno smoothly through the specifics of intangible assets. In the wake of this assessment, the cessation of the allowance is brought, as they allow from the current flow to see the flow of less intangible assets, but at the same time lower the level of reliability of the results.

2. Method of supra-world pributkovost(Multi-period excess-eamings method). Vіn polagaє vіdnіmannі vіdnіmlennі vartosti tokіv, yakі svіduє otsіnyuvanі intangible asset, vіd іn tоkіnіv, vіd vіd vієyu komіnієyu, vіdnіmannya vіdnіmannya vіdnimanna vartosti tokіv, yakі bring іnshі assets. In other words, it is necessary to predict a huge penny pot on the cob, and then choose all those that are earned by an unvalued intangible asset.

The method of superfluous profitability of assigning the value of an intangible asset transfers to the first stage the forecasting of additional cash flows, as if the company is creating an excellent business project, and assigning types of intangible assets, yak, crim estimating the asset, robbing the establishment of a cash flow. On the other side of the stage, it is necessary to determine the rate of return, which means that the shareholders of the company should consider the skin type of intangible assets, and the absolute value of the return of capital for the skin type of intangible assets. Then it is necessary to know the additional penny flow that is generated for the price of the created intangible asset, clear it from the discount and discount it at the skin period at the discount rate, pidsumovuyuchi discounting the discount rate of the intangible asset.

3. The method of the market of intellectual moisture(another way of estimating is called royalties savings method- relief from royalty method). Whose method is grounded on the allowance, which is intellectual power, which wins, does not lie with the company. Tobto the object of assessment is given to the organization on a licensing basis for a fixed fee, as it is called royalties - vodsotok vіd viruchki (to divide the amount of bribery from the surplus to the main business, like volodya of intangible assets, we take away the royalty rate). That part of the money, as if paid by the masters of an intangible asset, is seen as an additional income, which is generated by this asset, and the amount of penny flows, which are formed for the account of this income, capitalizes that utvoryuye of this market variability.

The essence of the method of saving royalties is to build up to the fact that, with intangible assets based on knowledge (trademarks, trademarks, patents and secret technologies), the company rewards royalties on payments. Otherwise, the company had a chance to charge periodic payments to the tax authorities of the NMA.

1) set a fair royalty rate, so as to deposit in the face of upcoming factors:

royalty rate for similar assets;
transfer of surpluses;
ekonomija on vitrata zavdyaki vikoristannyu tsgogo asset;
the necessary balance of surplus on material assets and other intangible assets, which are won by the company;
the uniqueness of this intangible asset;
availability of substitutes for what kind of intellectual power.

The royalty rate is fair, if it is known as a rate, if it can be set at the hour of laying between the party, if it is an intangible asset, and by the party that you are gaining, and when you buy it, so is the seller;

2) to know the amount of the fair royalty rate and the base, on which the won was secured for the skin predictive rock. Qi sumi is also necessary to change to sumi tax payments. Then, having discounted the amount of money from the discount rates, which are insured for an intangible asset, it is seen that we take savings on taxes for the expense of accruing depreciation on this intangible asset.

4. The method of winning in pributka(method of advantages in revenues). This is a method that allows you to evaluate the profit of a company for the visibility of a strong intangible asset that is not related to marketing (for example, licenses, patents, technologies, etc.). The more high-tech and industrialism is, in the same way the NMA data are victorious, the more advantages the surplus can bring about the appearance of such intangible assets.

In order to establish the method of winning in the income, it is necessary to set the value of the additional net income before the contribution, won by the enterprise, which wins the credits of the NMA, in line with the enterprises, which allow the production of similar products without the addition of such an object, taking the basis of the butt after zastosuvannya of some kind of improvement for business). In practice, for the purpose of estimating the value of the additional surplus, there can be a difference in the price of products, vibrated with the variant of the NMA, which is estimated, and similar in terms of its qualities of the product, variated without the vodka. The difference is assigned to the price, multiplied by the obligatory release, it is marked with the additional allowance of the NMA sackmaster.

The fold of this method is those that are not easy to install in practice, the products that are victorious as an analogue, may have characteristics similar to those, for the selection of which the NMA is victorious, which is evaluated. In addition, the difference in prices, on which the whole rozrahunok is based, can often be endowed with a weak character, which makes it difficult for the vartost of the NMA to be covered.

The main advantage of the cash flow is those who are responsible for the greater number of positive and negative effects, due to some intangible assets. And yet, there are also shortcomings, which lead to the fact that people often appreciate this approach. One of the shortcomings is laboriousness. It is necessary for estimators to predict the changes in the great number of factors, but they take a lot of time. Such forecasts are subjective and require professional assessment. The main shortcoming of the approach is the need to predict the future, which creates only an asset that is evaluated. Looking at the specifics of intangible assets, it is difficult to make a forecast. That is why it is necessary to shy away, as if it is allowed to see the flow of less intangible assets from the current flow. It is not necessary to reduce the reliability of the results.

Porіvnyalny pіdhіd(Comparative approach to valuation). Vіn polagaє in the fact that the price of the asset is calculated depending on the market information about the purchase or sale of the asset. Varto signify that the stosuvannya of a similar approach is even more difficult, the fragments of intangible assets are most often original and do not have analogues on the market or at competing companies. Abo intangible assets are sold together with other assets, but not all. Obviously, the reason for the need to see the vartost please the sum paid for intangible assets, which is assessed, but the work is more complicated.

Porіvnyalny pіdhіd before valuation of intangible assets transferring the value of the varsity of the intangible asset, depending on the price, for which for the pіvnyalnyh conditions can be but pridbanі similar intangible assets. To determine the value of an asset, which is assessed, with which variance, different multipliers are chosen, equal to the value of the favor to any factor that characterizes the intangible asset, which takes part in the favor. These factors can be: the volatility that is generated by this intangible asset; pributok vіd vikoristannya; other displays. The knowledge multiplier is multiplied by the same factor, even though the most powerful asset, which is evaluated. Tim himself is the art of NMA.

At the borders of the relative approach, such basic methods for assessing intangible assets will be established.

1. Method of relative analogies(method of comparative intangible assets). This method, which is useful in terms of information about the market value of intangible assets, can be an analogue for the object, which is assessed from the point of view of its recognition of such value. It is docily to zastosovuvat for the minds of an effectively practicable market of intangible assets. The reviewed method of valuation transfers the price of the valued asset to the sale of a similar asset, which has already been determined.

When victorious, the method needs:

select information about the operations that were carried out for similar objects of assessment and designate changes in indications, for which the assessment of objects of assessment is carried out;
adjust the actual prices of the benefits from the adjustment of the correction factor and determine the variability of the object, which is assessed, on the basis of the adjusted actual data for the given benefits.

The correction factor, which is the difference between the characteristics of the object, which is assessed, and the equal analogue, is formed for additional assessment of the impact on the variability of the intangible asset of the offensive factors:

krajina - the ruler of this asset;
galuz of promyslovnosti;
the sphere of congestion of the object of intellectual power;
full transfer of rights;
the term of their rights;
manifestation of legal zahistu;
step in the injection of the valued asset to the virobnichu diyalnist of business and in

2. Signify that the borders of the equal method are also stagnant the method of supranational profitability and the method of saving royalties. Tsі two methods vvazhayutsya zmіshanimi, to that a lot of ekonomіstіv vіdnosit yogo і to pributkovy and pіvnyalny pіdkhoіv 6 .

6 Leontiev B.B., Mamadzhanov Kh.A. Assessment of intangible assets of high-tech enterprises. M: Patent, 2012. S. 305.

The value of the relative approach lies in the fact that, for the sake of clarity, the necessary information about the analogues of the asset, please, if you want to buy and sell, the results of calculating the minimum cost. A lot of economists are aware that the best way to evaluate a business is equal, the shards of the same wines reflect those, as the market evaluates an asset. However, it is difficult for the assessment of intangible assets to be difficult because most of the objects of assessment are unique and do not have analogues. Krym tsgogo, intangible assets of the land are sold at the warehouse to the business, the amount of their sales is rarely seen. The flows that are generated by intangible assets must be discounted and brought to a current level at a discount rate that is more expensive than WACC.

great value the process of assessing intangible assets is attached to the methods of accruing depreciation of intangible assets. For the company, depreciation repayment on intangible assets (like in the case with the main debts 7) may be significant (for example, if the company pays taxes or claims about taking away profits from investors or shareholders). In connection with this, it is necessary to understand the role of depreciation credits for intangible assets in the financial flows of business in the Russian and international practice of the financial nature of the zvіtnosti.

7 Report on the depreciation of the main assets of div. Petrikova E.M. The role of the depreciation policy of entrepreneurship as a tool for stimulating investment in the renewal of fixed assets // Finance and credit. 2007. No. 34.

In Russian practice, there are three methods of depreciation depreciation for intangible assets:

a linear method - based on the primary rank of the market (at different re-evaluations) of the intangible asset value - equally stretching the line of the brown quotation to the asset;
method of changing the surplus - based on the surplus vartosti (cob and market - in different revaluations, minus the accumulated depreciation) intangible assets per ear of the month, multiplied by drіb, for the number of such - insertion of the term of the coefficient in -3, scho zalishivsya brown vikoristannya in months;
The method of write-off of the varity in proportion to the obsyagu of the production (robit) is based on the natural indicator of the obliga- tion of the production (robit) for the month and the contribution of the primary vartost of the NMA for the entire term of the brown victoria.

The choice of the method of accruing depreciation is calculated from the calculation of estimated savings of possible economic benefits for the asset, including the financial result for the possible sale of the asset. In times, as if the accountability of the accounted for future economic benefits from the intangible assets is not superfluous, the calculation of depreciation charges for such an asset is charged in a linear way.

The cost of depreciating the object of intangible assets is liable to be written off systematically by extending the term of the basic service of the object of intangible assets. Vіdpovіdno up to the Regulations of the accounting form “Shape of intangible assets” (PBO 14/2007), the term of the key version of intangible assets is taken into account for the period by which an organization transfers the victorious intangible asset with the method of obtaining an economic benefit. Intangible assets, by which it is impossible to designate the term “coris whisky”, are valued as intangible assets with the non-defining term “wicking”.

The meaning of the term of the corynic whiskey of the NMA is carried out depending on the onset factors:

the term for the right of the organization to the result of intellectual activity or the need for individualization and the period of control over the asset;
a specified term for an asset, by which the company transfers to save economic benefits.

However, for the taxable form (subject to paragraph 2 of article 258 of the Tax Code of the Russian Federation) for intangible assets, for which it is impossible to designate the term brown vikoristan, the depreciation rate is set in the taxpayer on the lines of brown vikoristan, which is more than ten years old. The main thing is the Majet people's systems of the Oblika Omorstizai VID Rosiyko Polega at the Skorchenni Termіniv Amortiza Activa at the Ekononichnoye Overputsnitzhasnyvy Podatskovy Podatovskiy Zinyvyu, such Appropriately up to IFZ, the term of the core service of an intangible asset is determined by the adjustment of the transfer rate of the asset for the company.

Once the term is attached to the patent, certificates, and other protective documents, after the total redemption of the first arrears of these objects, the stench continues to appear in the accounting form in the mental assessment, adopted by the organization, and summing up the assessment of the organization, the result is displayed.

The following are the main contributions to depreciation of intangible assets:

the versatility of the object, which is depreciated, is guilty of writing off the string of the old record;
vikoristovuvaniya sposіb depreciation is to blame for the process of saving the company's economic benefits, like the object;
depreciation for the skin period is due to be recognized at the warehouse of the surplus or churn, krіm vipadkіv, if the stink is included before the balance vartosti of the other asset.

У зв'язку з тим, що амортизація є негрошовою статтею витрат (оскільки відповідні витрати на створення нематеріальних активів були вже зроблені підприємством раніше - на початку терміну реалізації проекту), а також скорочує базу податку на прибуток, при прогнозуванні потоку коштів підприємства амортизація збільшує чистий operating income after subsidization of enterprises and indirectly investing in the increase in vartosti її capital.

Evaluation of intangible assets is to give a new direct evaluation. To that, there were few pardons that were tied from her.

Even the practice of Russian companies with the assessment of intangible assets is still very small. Last day of the realization of great intangible assets, okremo from a fluent enterprise, after which we can talk about those who have a market of rich types of intangible assets not formed. It is often not easy for an appraiser to misunderstand, the assessment of viability is broken by him. In connection with these unfriendly minds, and in order to minimize pardons in the assessment of intangible assets, it is necessary to conduct a detailed and deep analysis of the activity of the organization, the analyzed object of assessment of the market.

Literature

1. Azgaldiv G.G. Estimation of the value of intellectual power and intangible assets. Moscow: International Academy of Assessment and Consulting, 2006. 399 p.

2. Aksionov A.P. Intangible assets: structure, assessment, care: assistant. Moscow: Financial statistics, 2007. 192 p.

3. Ber Kh.P. Securitization of assets: securitization of financial assets - an innovative technique for financing banks. M: Wolters Kluver, 2006. 624 p.

4. A. James R. Hitchner. Assessment of the value of intangible assets M: Maroseyka, 2008. 146 p.

5. Domodaran A. Investment assessment: tools and methods for assessing whether assets are. M: Alpina Business Books, 2004. 1339 p.

6. Kazakova N.A., Romanova N.V. Actual problems of the form and control of operations with intangible assets for leasing companies in the minds of the transition to MSFZ // Leasing. Technology for business. 2014. No. 4. S. 15-24.

7. Kozirev A.M. Assessment of the value of intangible assets and intellectual power. M: RIC GSH ZS RF, 2003. 368 p.

8. Kostin A. Actual nutritional assessment and management of intangible assets // Mining in the Russian Federation. 2004. No. 9. S. 53-59.

9. Limitovsky M.A. Investment projects and real options on the markets that are being developed: assistant. M: Yurayt, 2014. 496 p.

10. Assessment of intangible assets of high-tech enterprises / ed. B.B. Leontiev, Kh.A. Mamadzhanov. M: Patent, 2012. 305 p.

11. Reilly R, Schweiss R. Assessment of intangible assets. M: Quinto-Consulting, 2005. 792 p.

12. Shpilevska O.V., Medvedeva O.V. Fundamentals of the assessment of the value of intangible assets. M: Feniks, 2011. 224 p.

13. Ahonen G. Generative and Commercially Exploitable Intangible Assets. Classification of Intangibles. Eds. J. E. Grujer, H. Stolowy. Groupe HEC: Jouy-en-Josas. 2000.

14. Baruch Lev. Intangibles: Management, Measuring and Reporting. Washington, DC: Brookings Institution Press. 2001. P. 39.

15 Chen M.C. intellectual capital. theories and practices. 1st ed. Tsanghai. 2004.

16. Eugene F. Brigham, Michael C. Ehrhardt. Financial Management: Theory and Practice. South Western College Pub. 2011 rock.

17. Kujansivu P., Ltfnnqvist A. Investigating the Value and Efficiency of Intellectual Capital // Journal of Intellectual Capital. 2007 Vol. 8. No. 2.

18. Richard A. Brealey, Stewart C. Myers, Alan J. Marcus. Fundamentals of Corporate Finance. McGraw-Hill Irwin. 2009.

19. Royalty Rates for Technology, Intellectual Property Research Associates, Yardley. Pennsylvania. 1997.

20. Robert F. Reilly, Robert P. Schweihs Valuing intangible assets - McGraw-Hill Irwin. 1998.

21. Ryan B. Finance and Accounting for Business. South Western College Publishing. 2008.

22. Smith GV, Parr R.L. Valuation of Intellectual Property and Intangible Assets. 3rd edition. John Willey & Sons Inc. 2000. 638pp.

23. Ian R. Campbell and John D. Taylor. Valuation of Elusive Intangibles. Canadian Chartered Accountant. May 1972 rock.

At distribution number 1 " Non-current assets". Like the very same stink є і how to vomit, we know from the right publications.

What should be included in 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 line 1110. It is assumed 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 worth mentioning to the NMA, but for their appearance, row 1130 was introduced in the balance sheet, the screenings are being fixed for research, exploration and assessment of the genera of brown copalins. Regulating the appearance of trigger 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 an uninterrupted asset: depreciation, payment to employees, goiter 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. When intangible assets are placed on the balance as a part of the statutory capital, the assessment is due to 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. Call for the method of assessing intangible assets to win the method of raising income.

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.

Intangible assets in the accounting form - tse objects of intellectual power, yak satisfying the minds of the mind, as well as a positive business reputation, which is due to the acquisition of business as a mine complex (pp. 3, 4 PBO 14/2007).

How to conduct NMA bookkeeping

Speaking about intangible assets for debt accounting, we can say that intangible assets in accounting form - ce debit surplus for accounting 04 "Intangible assets" (Order of the Ministry of Finance dated October 31, 2000 No. 94n). This is the value of the primary factor (in different re-evaluations) vartost. Guess what first varity Intangible assets after the acceptance of assets to the appearance is shown by such an accounting entry:

Debit account 04 - Credit account 08 "Investment in non-current assets"

What is intangible assets in accounting on butts? You can have programs for EOM, and original models, firm names and trademarks, know-how and others.

It is important to remember that the re-verification of objects for the validity of the minds of the recognition of NMA is very important at a glance accounting style. This is especially obvious in the context of accounting programs. The stench is not protected as an NMA, because the organization does not have exclusive rights to them. Age control over intangible assets (the presence of rights and the exchange of other rights to an asset) is a binding criterion for the recognition of objects as an intangible asset (clause 3 PBO 14/2007).

Let's guess that until the minds of others the recognition of assets as intangible lies:

building object to bring economic benefits to the organization for the future;
він appointments for vikoristannya stretching period ponad 12 months;
organization of transfer of sales of the object for a period of 12 months;
the primary variability of the object can be authentically identified;
possibility of object identification;
appearance in the object of the material-verbal form.

Reports about the synthetic and analytical appearance of NMA were published in okremіy.

Intangible assets in the balance sheet - price

Intangible assets are shown off the balance sheet at Branch I “Non-current assets” under line 1110 “Intangible assets” (Order of the Ministry of Finance dated 02.07.2010 No. 66n).

What should be included before intangible assets on the balance sheet? Let's guess that the balance is formed in net-values, so minus the control values (p. 35 PBO 4/99). Up to such control values, depreciation is included. Therefore, for intangible assets, the balance sheet row 1110 is arithmetically calculated as follows:

Row 1110 \u003d Debit balance of account 04 - Credit balance of account 05 "Depreciation of intangible assets"

Tse means that intangible assets in the balance seem to be overpriced.

The balance sheet has row 1130 “Intangible search assets”. But the activations that appear here are not visible to non-material points of view PBU 14/2007,

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 apply it, and if not formalized in the manner prescribed by law, are not recognized by the NMA and are covered on the basis of PBO 17/02 "Shape of windows on scientifically advanced, advanced 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;
- Other vitrati, without intermediary po'yazani z vikonannyam NDDKR powerful forces, as well as s urakhuvannya vytrat for payment of work for contracts for the development of scientific and advanced work, contracts for the completion of 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 activity” and “Material search activity”.
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 edition). - VD "GrosMedia": ROSBUH, 2012.