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Accounting for expenses for an accounting program. Accounting info Accounting for the acquisition of 1c software in accounting

In this article we will look at the reflection in 1C 8.3 of the acquisition of the 1C:ERP program, which cost us 360,000 rubles. This expense is not an intangible asset. In this case, we buy a license, that is, the legal right to use this software, but it is not exclusive, because anyone besides us can buy it.

We purchase the ERP program to automate production, analysis and, as a result, optimize the entire process and reduce costs. Let's assume that we paid for the purchase with the 1C company immediately in a single payment and attribute these costs to .

The license to use this program is perpetual. Of course, there are situations when the validity of a software license is limited to a time interval, for example, an annual antivirus license. To account for the acquisition of a license for 1C products, it is recommended to set the period of use to two years. It is during this period that the amount of 360 thousand rubles will be completely written off. on the 26th count.

Reflection of 1C ERP purchase

Go to the “Purchases” section and select “Receipts (acts, invoices)”.

In the window that appears, click on the “Create” button and select the “Services (act)” view.

The counterparty in our case will be the 1C Rarus company. Add a line to the services table and select the item “1C:ERP Program”. We will also indicate here that the purchase amount will be 360 ​​thousand rubles. and additional 18% VAT.

In the last column “Account”, it is very important to correctly indicate all the data. Click on the corresponding hyperlink, and a window for editing this value will open in front of you.

We will indicate 97.21 expense account, including tax accounting.

To fill in the “Future expenses” fields, you need to add a new position to the directory of the same name, if this has not been done previously. In his card we indicated the price of the software, the period of its write-off, as well as the account to which it will be paid. We will write off expenses every month.

Now that all the data in the receipt document is indicated, you can. As a result, the wiring shown in the image below will be formed.

Writing off expenses for purchasing the program

Costs for the purchase of ERP will be written off to account 26 starting from August 25, 2017 to August 25, 2019 on a monthly basis. We indicated this data in the element card “1C:ERP Program” in the “Future Expenses” directory.

This write-off is carried out automatically by the corresponding regulatory operation, which is performed by the “Month Closing” processing. It is located in the "Operations" program menu.

When closing August 2017 (since we start writing off exactly from this month), the item “Write off deferred expenses” will appear in the “Closing the month” processing. After the closing has been completed successfully, you can click on it and view the transactions made.

As we can see, the amount for August 2017 was debited from account 97.21 to account 26. This routine operation at the end of the month will be performed until August 2019 inclusive.

We have already talked about taking into account exclusive rights -. In this article we will talk about how the program takes into account operations for the transfer and receipt of non-exclusive rights to use the results of intellectual activity under licensing agreements.

According to Article 1235 of the Civil Code of the Russian Federation, under a license agreement, one party - the holder of the exclusive right to the result of intellectual activity (licensor) - provides or undertakes to provide the other party (licensee) with the right to use such result within the limits limited by the agreement. A license agreement is usually concluded in writing. Only a license agreement granting the right to use a work in a periodical printed publication can be concluded orally (Clause 2 of Article 1286 of the Civil Code of the Russian Federation).

The licensee may grant the right to use the result of intellectual activity to another person (sublicense agreement). The rules of the Civil Code of the Russian Federation on a license agreement apply to a sublicensing agreement.

The term of the license agreement cannot exceed the period of validity of the exclusive right to the result of intellectual activity or to a means of individualization. When the validity period of the license agreement is not determined, as a general rule the agreement is considered to be concluded for five years (clause 4 of Article 1235 of the Civil Code of the Russian Federation).

According to paragraph 5 of Article 1235 of the Civil Code of the Russian Federation, under a license agreement, the licensee undertakes to pay the licensor the remuneration stipulated by the agreement, unless otherwise provided by the agreement. Remuneration can be in the form of fixed one-time or periodic payments, percentage deductions from income (revenue), etc.

The license agreement may provide (clause 1 of Article 1236 of the Civil Code of the Russian Federation):

  • granting the licensee the right to use the results of intellectual activity while reserving the licensor’s right to issue licenses to other persons - a simple (non-exclusive) license;
  • granting the right to use the results of intellectual activity without retaining the licensor's right to issue licenses to other persons - an exclusive license.

The license is assumed to be simple (non-exclusive), unless otherwise stated in the license agreement.

Transfer of non-exclusive rights under a license agreement

In accounting, income from the provision of an intangible asset for use by the licensor organization is reflected as part of income from ordinary activities. If the provision of intangible assets for use is not one of the types of activities of the organization (clause 5.7 of PBU 9/99 “Income of the organization”), then it is included in other income.

Since the licensor remains the owner of the exclusive right to the intangible asset, he does not write it off the balance sheet. For this reason, the licensor continues to charge depreciation on intangible assets provided for use (clause 38 of PBU 14/2007 “Accounting for intangible assets”). Depreciation is reflected as part of expenses for ordinary activities if the provision of rights to use intangible assets is one of the activities of the licensor organization. If the proceeds from the transfer of intangible assets are taken into account as part of other income (account 91.01 “Other income”), then depreciation is attributed, accordingly, to account 91.02 “Other expenses” (clauses 5, 11 PBU 10/99 “Organization expenses”).

Transactions for the transfer of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity are exempt from VAT if available license agreement (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). VAT exemption applies:

  • regardless of state registration of exclusive rights to such programs and databases (letter of the Ministry of Finance of the Russian Federation dated 01.04.2008 No. 03-07-15/44);
  • regardless of the method of transmission (on a tangible medium or via the Internet) of the results of intellectual activity (letter of the Ministry of Finance of the Russian Federation dated August 18, 2008 No. 03-07-07/79).

Implementation of simple licenses within the framework of the main activity

Example 1

Andromeda LLC applies the general taxation system, PBU 18/02, is not exempt from VAT, and has the exclusive right to the Andromeda Nebula software, which is included in the intangible assets. In October 2015, Andromeda LLC (licensor) entered into a license agreement with Fregat LLC (licensee), under the terms of which the licensor grants the licensee the right to use this software under a simple (non-exclusive) license. The license validity period is 1 year. The remuneration for the granted right to use the software is paid to the licensor in a lump sum on the day the agreement is signed and amounts to RUB 32,000. (VAT is not assessed on the basis of clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). The sale of licenses for software products is one of the main activities of Andromeda LLC. Depreciation accrued in tax accounting for software is taken into account as part of expenses associated with production and sales. In accounting, this intangible asset is not depreciated as an object with an indefinite useful life.


The remuneration received by the licensor under the license agreement in the form of a fixed one-time payment applies to the entire period of use of the intangible asset by the recipient of the rights to it. To summarize information about income received (accrued) in the reporting period, but relating to future reporting periods, account 98 “Deferred income” is intended in the Chart of Accounts.

Let’s say, taking into account the large range of transferred non-exclusive licenses for software products within the framework of the main type of activity and guided by the principle of rational accounting, Andromeda LLC provided in its accounting policy for the one-time recognition of one-time payments as current income.

For the purposes of calculating income tax, the date of receipt of income from sales should be recognized as the date of sale of property rights, regardless of the moment of receipt of money (clause 3 of Article 271 of the Tax Code of the Russian Federation).

In the program "1C: Accounting 8" ed. 3.0 transfer of the right to the result of intellectual activity is registered using a document Sales (deed, invoice) with the type of operation Services. The document is available from the section Purchases. Document Sales (deed, invoice) filled in as follows (Fig. 1):

  • in field from the date of transfer of the right to use the software is indicated;
  • in field Counterparty the licensee is indicated (selected from the directory Counterparties);
  • in field Agreement the name of the license agreement is indicated (selected from the directory of agreements with the counterparty);
  • in field Nomenclature indicates the name of the transferred license, which is selected from the directory Nomenclature Type of nomenclature Services);
  • fields are filled in Quantity, Price, Amount of transferred licenses;
  • in field % VAT value must be selected Without VAT;
  • when filling out the field Accounts You should follow the hyperlink to the form of the same name and indicate the income account, item group and expense account.

Rice. 1. Exercise of the right to use the software

In order for amounts and accounting accounts for a specific item to be entered automatically in the tabular part of the document, you must first complete the settings. We remind you that the rules for determining item accounting accounts can be specified in the form Item accounting accounts, accessed via the hyperlink of the same name from the directory Nomenclature. To set the price type for a specific type of item, you must use the document Setting item prices(chapter Stock).

Sales (deed, invoice) with the type of operation Services

Debit 62.02 Credit 62.01 - for the amount of the offset prepayment received from the licensee under the license agreement; Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of the non-exclusive right.

If one of the activities of the organization is the transfer of non-exclusive rights to the results of intellectual activity under licensing agreements, then the licensor inevitably faces the task of documenting such business transactions promptly. As is known, the form of the act for the transfer of rights has never been part of the forms contained in the albums of unified forms of primary accounting documentation and approved by the State Statistics Committee of Russia. Therefore, such a form must be developed independently, taking into account the requirements of Part 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ.

In "1C: Accounting 8" (rev. 3.0) a printed form has been developed Deed of transfer of rights. In order for it to become available, you must enable the corresponding functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main- on the bookmark Trade flag needs to be set Transfer of non-exclusive (limited) rights(Fig. 2).



Rice. 2. Setting up program functionality

Printable form Deed of transfer of rights available from document form Sales (deed, invoice) by button Seal(Fig. 3).



Rice. 3. Printed form of the act of transfer of rights

Despite the fact that this printed form is intended for transferring rights to software products, after editing, it can also be used to transfer rights to other intellectual property objects.

To change the details of signatories acting on behalf of the licensor and licensee, you must go to the form Details of the seller and buyer via the hyperlink of the same name located at the bottom of the document Sales (deed, invoice).

We remind you that if in one tax period a taxpayer carries out transactions subject to taxation and transactions not subject to VAT, then he is obliged to keep separate records of such operations (clause 4 of Article 149 of the Tax Code of the Russian Federation) and separate records of the amounts of VAT claimed by suppliers (clause 4 Article 170 of the Tax Code of the Russian Federation).


Please note that a license agreement with the copyright holder to provide the licensee with a simple (non-exclusive) license to use a computer program or database can be concluded in a simplified manner.

A license agreement concluded in a simplified manner is an adhesion agreement, the terms of which, in particular, can be set out on the purchased copy of a computer program or database or on the packaging of such a copy, as well as in electronic form.

The start of use of a computer program or database by the user, as defined by the specified conditions, means his consent to enter into an agreement. In this case, the written form of the agreement is considered to be complied with (clause 5 of Article 1286 of the Civil Code of the Russian Federation).

According to the clarifications of the Ministry of Finance of Russia, transactions for the transfer of rights to use computer programs when selling copies in sales packaging are subject to VAT, since at the time of their retail purchase the programs are not yet in use by the buyer, and a license agreement (by concluding an adhesion agreement) has not been concluded (letters Ministry of Finance of Russia dated October 21, 2014 No. 03-07-03/52967, dated April 1, 2008 No. 03-07-15/44).

Thus, if the copyright holder sells copies of the program through a store (including through an online store) or through a distributor, then such sales (regardless of the form of the program carrier) are subject to VAT in the generally established manner. In this case, the sale of copies of computer programs can be reflected in “1C: Accounting 8” ed. 3.0 as the sale of finished products.

One-time transfer of non-exclusive right

Example 2

Andromeda LLC, which has the exclusive right to the trademark included in the intangible assets, transferred in June 2015 the right to use the trademark to another company under a license agreement for three years. For Andromeda LLC, the transfer of rights to use a trademark is a one-time operation. The agreement provides for periodic monthly payments in the amount of 20,000 rubles. (including VAT 18%). Depreciation accrued in accounting and tax accounting for the trademark was taken into account as part of expenses associated with production and sales. This trademark will not be used by the licensor organization to mark its own products during the term of the license agreement.


Since the transfer of rights to trademarks is not the main activity of the organization, the amount of the periodic license payment accrued under the terms of the agreement will be recognized monthly by the organization as part of non-operating income. The date of receipt of non-operating income is the date of settlements in accordance with the terms of the agreement or presentation to the taxpayer of documents serving as the basis for making settlements, or the last day of the reporting (tax) period (clause 3, clause 4, article 271 of the Tax Code of the Russian Federation).

If the terms of the agreement provide for a one-time payment, then it is recognized evenly over the term of the agreement (clause 2 of Article 271 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 22, 2015 No. 03-03-06/54220). Please note that for uniform recognition of one-time payments in the program using account 98, you should use the document Manual entry.

The trademark is not included in the list of intellectual property objects, the transfer of rights to use of which is not subject to VAT (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). Therefore, when granting rights to use a trademark, the licensor organization is obliged to charge VAT.

Granting the right to use a trademark under a license agreement is subject to mandatory state registration (clauses 2, 3, 6 of Article 1232, clause 2 of Article 1235, clauses 1, 2 of Article 1490 of the Civil Code of the Russian Federation). The costs of paying the patent fee for registering a license agreement are included in other expenses of the organization as of the date of registration of the agreement.

When preparing a document Sales (deed, invoice) you need to pay attention to filling out the field Accounts(Fig. 4). Income received from the transfer of a trademark for use will be reflected in the credit of account 91.01, expenses associated with this income (including accrued depreciation) - in the debit of account 91.02.



Rice. 4. Exercise of the right to use a trademark

As a result of the document Sales (deed, invoice) with the type of operation Services accounting entries and records will be generated in special resources for tax accounting purposes:

Debit 62.02 Credit 62.01 - for the amount of the offset prepayment received from the licensee under the license agreement; Debit 62.01 Credit 91.01 - for the amount of monthly recognized non-operating income; Debit 91.02 Credit 68.02 - for the amount of accrued VAT on monthly income.

Since June 2015, the trademark is no longer used for the production purposes of the organization.

For this reason, the method of recording the amortization expense of this intangible asset must be changed.

To do this, you should create a document in the program , accessible via hyperlink Depreciation parameters of intangible assets from section OS and intangible assets.

Before generating the document you need to calculate depreciation on intangible assets for the month in which no changes were required (for May 2015). Document filled in as follows (Fig. 5):

  • in field from you must indicate the last day of the month in which no changes were required (in our example, May 31, 2015). The change in the method of recording depreciation expenses will take effect from the next month, that is, from June 2015;
  • in field Way must be selected from the directory Ways to reflect expenses another way to reflect depreciation expenses in connection with a change in the purpose of using a trademark. Since, according to the conditions of the example, the transfer of the right to use intangible assets is not the main activity of Andromeda LLC, then in the field Cost account in the form of a directory element Ways to reflect expenses you should select account 91.02;
  • in the tabular part of the document in the field Intangible asset you must select the trademark name from the directory Intangible assets and R&D expenses.

Rice. 5. Changing the reflection of depreciation of intangible assets

When performing a routine operation Depreciation of intangible assets and write-off of R&D expenses in June 2015, accounting entries and entries were generated in special resources of the accounting register for tax accounting purposes:

Debit 91.02 Credit 05 - for the amount of depreciation of the trademark.

In Fig. 6 presents an analysis of account 05 for the first half of 2015, broken down by month. The report clearly demonstrates the change in the method of reflecting expenses for depreciation of intangible assets since June 2015.


Rice. 6. Analysis of account 05 for the half year

IS 1C:ITS

For more information about how rights to use the results of intellectual activity are reflected in the accounting, see the “Directory of Business Transactions” from the “Accounting and Tax Accounting” section at the link.

Acquisition of non-exclusive rights under a license agreement

An organization may acquire non-exclusive rights to intellectual property, both for its own needs and for resale. In the second case, the written consent of the licensor is required.

Purchasing a computer program for your own needs

One of the common examples of acquiring a non-exclusive right is the purchase of a computer program or database for the organization’s own needs. By purchasing software, an organization enters into a license agreement (agreement, sublicense agreement) with the copyright holder for the use of this software. If a copy of the program was purchased under a purchase and sale agreement, then a license agreement with the copyright holder can be concluded in a simplified manner in the form of an accession agreement (“box license”).

The cost of software in the form of a fixed payment can be attributed to deferred expenses in accordance with paragraph. 2 clause 39 PBU 14/2007. The period of use of the program is established in the license agreement. If the deadline is not established in the agreement, then the taxpayer can set the deadline independently, enshrining this rule in its accounting policy (letter of the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06/1/8161). When writing off expenses, you can be guided by an assessment of the expected receipt of future economic benefits from using this program (clause 3 of PBU 21/2008).

An organization has the right to take into account expenses in the form of remuneration for the right to use a computer program under a license agreement for profit tax purposes (clause 26, clause 1, article 264 of the Tax Code of the Russian Federation). Expenses are recognized in the reporting (tax) period in which they are incurred in accordance with the terms of the transaction. If the agreement does not contain such conditions, and the connection between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently (clause 1 of Article 272 of the Tax Code of the Russian Federation). Referring to this norm, the Ministry of Finance believes that the costs of purchasing a computer program should be included in other costs associated with production and (or) sales in the following order (letter dated August 31, 2012 No. 03-03-06/2/95 ):

  • if, under the terms of the agreement for the acquisition of non-exclusive rights, a period for using computer programs is established, expenses related to several reporting periods are taken into account when calculating the tax base evenly over these periods;
  • if the terms of the agreement for the acquisition of non-exclusive rights cannot determine the period of use of computer programs, then expenses are distributed taking into account the principle of even recognition of income and expenses. In this case, the taxpayer in tax accounting has the right to independently determine the period during which these expenses are subject to accounting for profit tax purposes.

A similar procedure for recognizing expenses applies to the costs of subsequent modification of a computer program (letter of the Ministry of Finance of the Russian Federation dated March 18, 2014 No. 03-03-06/1/11743).

However, the majority of judges believe that taxpayers have the right to take into account disputed expenses at a time, regardless of whether the period of use of the software is specified in the license agreement or not (resolution of the Federal Antimonopoly Service of the Moscow District dated December 28, 2010 No. KA-A40/15824-10 in case No. A40 -168732/09-127-1389, resolution of the Federal Antimonopoly Service of the West Siberian District dated May 24, 2011 in case No. A27-9148/2010).

Example 3

Under the license agreement, Andromeda LLC, on a 100% prepayment basis, purchases the computer program “1C: Trade Management 8” from the organization Pure Soft Center LLC. The cost of the program is RUB 14,500.00. (VAT is not assessed on the basis of clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). The program will be used to improve trading efficiency. Since the period for using the program is not specified in the contract, Andromeda LLC has set the period for using this program at 3 years.


According to para. 1, paragraph 39 of PBU 14/2007, the non-exclusive right to use a computer program obtained by an organization is reflected in the off-balance sheet account in an assessment determined based on the amount of remuneration established by the license agreement. This transaction can be registered using a document Manual entry(chapter Operations).

In the chart of accounts of the 1C: Accounting 8 program (rev. 3.0), an off-balance sheet account is not provided for reflecting intangible assets received for use under a license agreement. If necessary, the user can independently create additional subaccounts, off-balance sheet accounts and analytical accounting sections. To account for the non-exclusive rights received, it is advisable to create a separate off-balance sheet account, for example, 012 “Intangible assets received for use under a license agreement,” where analytical accounting should be provided for:

  • by counterparties - subconto Counterparties;
  • by objects of intangible assets - subconto Intangible assets.

The procedure for accounting for expenses for the purchase of a software product is reflected in the document Receipt (act, invoice) with the type of operation Services(Fig. 7).



Rice. 7. Receipt of non-exclusive right

In field Nomenclature indicates the name of the received licensed software, which is selected from the directory Nomenclature(in the form of a directory element in the field Type of nomenclature value must be selected Services).

When filling out the field Accounts You should follow the hyperlink to the form of the same name and indicate (for accounting and tax purposes):

  • cost account (97.21 “Other deferred expenses”);
  • the name of the expense of future periods, which is selected from the directory of the same name ( 1C: Trade Management 8);
  • cost division ( Sales department).

In the form of a directory element Future expenses In addition to the name, you must fill in the following details:

  • type of expense for tax purposes ( Others);
  • type of asset on the balance sheet ( Other current assets);
  • amount of RBP ( for reference);
  • procedure for recognizing expenses ( By month);
  • start and end dates of write-off (07/14/2015-07/13/2018);
  • cost account (44.01) and cost write-off analytics.

As a result of posting the document, the following accounting entries will be generated (including entries in resources Amount NU Dt And Amount NU Kt):

Debit 60.01 Credit 60.02 - for the amount of offset prepayment to the licensor under the license agreement; Debit 97.21 Credit 60.01 - for the cost of the software.

In July 2015, after performing a routine operation The costs will include the cost of the software, calculated for an incomplete month based on the specified start and end dates of write-off. From August 2015, the cost of software will be included in monthly expenses in equal shares.

To check whether the amount of expenses of future periods is written off for accounting and tax accounting (in our example, these amounts are the same), you can use the report Help-calculation of write-off of future expenses(Fig. 8). The report is accessed from the month closing assistant form using the button Help and calculations. A calculation certificate can also be generated by following the hyperlink Write-off of deferred expenses, and selecting the menu item of the same name.



Rice. 8. Certificate of calculation of future expenses

IS 1C:ITS

For more information about the costs of computer programs and databases, see the reference book on corporate income tax from the “Taxes and Contributions” section on.

Purchasing software for resale

The accounting treatment of software purchased for resale depends on the terms and form of the agreement with the software supplier. For example, an organization may purchase and resell copies of programs (“boxes”), or may distribute software products in the form of transferring rights to use intellectual property. In addition, the organization can provide consulting and service services as part of the support of software products.

If the original or copies of the work are lawfully introduced into civil circulation on the territory of the Russian Federation through their sale or other alienation, further distribution of the original or copies of the work is permitted without the consent of the copyright holder and without payment of remuneration to him (Article 1272 of the Civil Code of the Russian Federation). In practice, this means that when purchasing and reselling copies of software, a regular sales or supply agreement is concluded between the supplier and the buyer, and the product may be a CD with a recorded program. In the accounting of a trading enterprise, the purchase and sale of copies of software are reflected according to the general rules for accounting for goods (that is, using account 41 “Goods”) and does not cause difficulties.

If an organization acquires and resells rights to computer programs, then it is obliged to conclude a license agreement with the licensor (copyright holder). With the written consent of the licensor, the reseller organization may, under a sublicensing agreement, grant the right to use the result of intellectual activity (Article 1238 of the Civil Code of the Russian Federation).

A mixed agreement can be concluded between the copyright holder and the reseller (an agreement for the purchase and sale of copies of the program, which simultaneously provides for the granting of the right to use the program). The relations of the parties under a mixed agreement are applied in the relevant parts to the rules on contracts, the elements of which are contained in such an agreement (clause 3 of Article 421 of the Civil Code of the Russian Federation).

The accounting procedure for rights to software acquired for resale is not regulated by law. The economic literature describes the following options for accounting for received software:

  • using an off-balance sheet account;
  • using account 20 “Main production” (in this case, at the end of the reporting period, the debit of account 20 may remain amounts of work in progress);
  • using account 41 “Goods”.

According to the editors, accounting for non-exclusive rights in 1C: Accounting 8 using account 41 is optimal, since this method eliminates manual operations, provides analytical accounting of transferred rights and does not distort reporting. Professor of St. Petersburg State University M.L. Pyatov in his article “Accounting interpretation of the concept of “goods” in the light of the fourth part of the Civil Code of the Russian Federation” justifies the use of account 41 to account for non-exclusive rights. Here is the following excerpt from the article:

“According to PBU 5/01, goods are part of inventories acquired or received from other legal entities or individuals and intended for sale. At the same time, for the purposes of these Regulations, the following assets are accepted for accounting as inventories:

- used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
- intended for sale;
- used for the management needs of the organization.”

Consequently, the only objection to reflecting purchased sets of copies of programs on account 41 is that, according to the Civil Code of the Russian Federation, an organization acquires, first of all, non-exclusive rights to a product - an object of intellectual property. The material medium is not the subject of the contract, but only provides the possibility of performing transactions for the transfer of non-exclusive rights.

At the same time, the fact of acquiring these rights for the purpose of subsequent resale in volumes (number of copies) corresponding to this purpose fully confirms the economic role of this property as a product.

According to paragraph 7 of PBU 1/98, the accounting system of any organization must comply with the requirement of priority of content over form, according to which accounting of the facts of economic life must involve their reflection “based not so much on their legal form, but on the economic content of the facts and business conditions.”

Based on this requirement, accounting for purchased copies of intellectual products, in respect of which organizations acquire non-exclusive rights, can be organized on account 41. This accounting option must be enshrined in the accounting policy of the organization.”

Example 4

Andromeda LLC (licensee), as part of its trading activities, entered into a license agreement with the licensor-holder of exclusive rights to the Saturn computer program, according to which Andromeda LLC, for the purpose of further distribution (under a sublicense agreement), acquires non-exclusive rights (licenses) to this program. The license agreement, as well as the sublicense agreement, are concluded for a period of one year.


The monthly fee payable to the licensor depends on the number of licenses distributed by the licensee. The remuneration paid to the licensor for one license is 25,000 rubles. (without VAT). The sublicensee pays the licensee a fee of 30,000 rubles for each distributed license. (without VAT). All licenses issued by the licensor are registered in a special information system. The sublicensee, having received an advance payment from the end user for the software, applies to the licensee for a license. The licensee receives from the licensor a license registration number associated with the end user and payment documents. The licensee then transfers the license registration number and issues payment documents to the sub-licensee.

With this scheme, it is advisable for the licensee to keep records of non-exclusive rights using 41 accounts. The acquisition of non-exclusive rights is registered in the program using a document Receipt (act, invoice) with the type of operation Goods(Fig. 9).

Rice. 9. Accounting for receipt of non-exclusive rights in account 41

After posting the document, accounting entries and records will be generated for tax accounting purposes:

Debit 41.01 Credit 60.01 - for the cost of licenses purchased from the licensor.

The exercise of non-exclusive rights is registered using a document Sales (deed, invoice) with the type of operation Goods(Fig. 10).



Rice. 10. Accounting for the implementation of non-exclusive rights on account 41

After posting the document, accounting entries and records will be generated in special resources for tax accounting purposes:

Debit 90.02.1 Credit 41.01 - for the cost of licenses purchased from the licensor; Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of non-exclusive rights.

This article again focuses on intermediary operations. We will consider in detail, using a specific example, how in the 1C: Accounting 8 edition 3.0 program, transactions for the acquisition of material assets and services through an intermediary are formalized. Let's consider this situation from the side of the buyer (principal) and from the side of the intermediary (agent).

Example.
The organization "Principal" for the purchase of goods and services (delivery of goods) uses the services of an intermediary - the organization "Agent". The agent participates in settlements and acts on his own behalf. In accordance with the agreement, his remuneration is 10% of the amount of purchased goods and services. In accordance with the accounting policy, the principal takes into account the costs of delivery of goods and the costs of intermediary services in account 44 “Sales expenses”.

Organizations apply the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 “Accounting for calculations of corporate income tax”. Organizations are VAT payers.
To maintain accounting and tax records, organizations use the 1C: Accounting 8 edition 3.0 program.

When selling goods and services, the seller issues invoices to the agent. The agent, in accordance with clause 11 of the Rules for maintaining a log of received and issued invoices, registers the invoices received from the seller in part 2 of the log. In this case, invoices are not subject to registration in the purchase book, since the agent does not have the right to deduct VAT (clause 19 of the Rules for maintaining the purchase book).

The agent issues (reissues) invoices to the principal, which reflect the invoices received from the seller. In accordance with clause 7 of the Rules for maintaining a log of received and issued invoices, the agent registers issued invoices in part 1 of the log. In this case, invoices are not registered in the sales book, since the agent does not have the obligation to calculate VAT (clause 20 of the Rules for maintaining the sales book).

The principal, having received reissued invoices from the agent, registers them in the purchase book, since in accordance with clause 2, clause 12 of Art. 171 of the Tax Code of the Russian Federation, tax amounts presented by the seller to the buyer when selling goods (work, services) are subject to deductions.

On January 11, 2016, the principal transferred funds for the purchase of goods and their delivery to the agent’s bank account.
To reflect this operation in accounting, we will use the document Write-off from current account with the transaction type Payment to supplier.
The document indicates the recipient - the agent, the transferred amount and the agreement. The most important thing is to correctly draw up an agreement with an agent in the program. The type of contract must be - With a commission agent (agent) for purchase.

The document Write-off from the current account and the result of its execution are shown in Fig. 1.

Picture 1.

The principal's funds were transferred to the agent's bank account. When a bank statement is received, the agent must create a document Receipt to current account with the transaction type Payment from buyer.

The agent also needs to correctly draw up the contract with the principal. The type of contract must be - With the principal (principal) for the purchase. The contract can specify the option for calculating the agency fee. In our case, this is 10% of the purchase amount. Settlement account 76.09 “Other settlements with various debtors and creditors.”
The document Receipt to the current account is shown in Fig. 2.

Figure 2.



The next day, the agent transferred an advance payment to the supplier towards future delivery and delivery of goods.

The program generates a document Write-off from a current account with the transaction type Payment to supplier.
The recipient is the supplier. Type of contract - With supplier.
The document Write-off from the current account is shown in Fig. 3.

Figure 3.



The supplier issued an invoice for the advance in the name of the agent. The agent received an invoice for the advance payment.

It is convenient to create the document Invoice received for an advance payment issued on the basis of the document Write-off from the current account (in which the advance was paid). In the created document, you need to change the invoice type From advance to the type To advance payment from the principal for the purchase, indicate the principal and the agreement with him. Transaction type code – 05 Advances for goods, works, services of the principal.

The document Invoice received with the type For an advance payment from the principal for the purchase does not deduct VAT and, accordingly, is not registered in the purchase book. But such an invoice is registered in the invoice journal.
The document Invoice received is shown in Fig. 4.

Figure 4.

The agent must re-issue the advance invoice received from the supplier in the name of the principal.

The document Invoice issued for the advance payment of the principal for the purchase (reissued invoice) is created in the program on the basis of the document Invoice received.
In the created document, you must indicate the details of the principal’s payment document and fill out the tabular section. Operation type code 05.
When posted, the document does not accrue VAT and is not registered in the sales book. The invoice is recorded only in the invoice journal.
The document Invoice issued is shown in Fig. 5.

Figure 5.

The principal, having received from the agent a re-issued invoice for the advance, on the basis of the document Write-off from the current account, with the help of which he recorded the transfer of funds to the agent, creates the document Invoice received.

In the created document, it is necessary to indicate that the invoice was drawn up on behalf of the supplier counterparty. Type of invoice For advance payment. Transaction type code 02 Advances issued.

Principal, in accordance with clause 12 of Art. 171 of the Tax Code of the Russian Federation, has the right to deduct VAT. Therefore, when posting the document, the amount of VAT to be deducted will be taken into account in accounting (Dt 68.02 - Kt 76.VA) and will be registered in the purchase book (VAT purchase register).
The document Invoice received for the advance payment issued and the result of its implementation are shown in Fig. 6.

Figure 6.


On January 18, the supplier shipped and delivered the goods to the agent. Moreover, the supplier issued one invoice to the agent for the goods and delivery.

To complete this operation, we will use the document Receipt with the transaction type Goods, services, commission.

The header of the document indicates the supplier counterparty and the agreement with him.
In the tabular section on the Products tab, select the purchased product (item with the Product type), its quantity, price and VAT rate. Accounting account - 002 “Inventory assets accepted for safekeeping.” The principal, the agreement with him and the settlement account 76.09 are selected.
In the tabular part, on the Agency services tab, the service provided by the supplier is selected (an item with the type Service), its price and VAT rate, the principal, the agreement with him and the settlement account are indicated.
The invoice received from the supplier is recorded in the “footer” of the document. Transaction type code 04 Goods, works, services of the principal.
An example of filling out the Receipt document is shown in Fig. 7.

Figure 7.



When posting, the document is entered into accounting in the debit of account 002 of the goods purchased for the principal, for goods and services it will generate entries Dt 76.09 - Kt 60.01 (the agent owes the supplier, the principal must compensate him for the costs), will offset the advance to the supplier and offset the advance of the principal.

Please note that the document did not make an entry in the VAT register presented, since the received invoice is not reflected in the purchase book, but is recorded only in the invoice journal.

The document was recorded in the register of purchased goods of the principals. This register is used to automatically fill out the Report to the Principal document.
The result of posting the Receipt document is shown in Fig. 8.

Figure 8.



To reflect the above operations in the program, we will use the document Report to the Principal with the transaction type Procurement Report.

On the Main tab, the principal, the agreement with him, and the method of calculating the remuneration are indicated (for automatic filling, you could specify it in the agreement). A remuneration service is selected (an item with the Service type), accounting and analytics accounts (set automatically based on the information register of the Item Accounting Account and the Nomenclature directory).

The tabular parts on the Goods and services tab are filled in automatically using the “Fill” button -> Fill in purchased under the contract.

When recording (posting) a document, an Invoice document issued with transaction type code 04 - Goods, works, services of the principal (reissued invoice) will be automatically created, which will be reflected in the upper tabular part. A reissued invoice is recorded only in the accounting journal.

The document calculated the agency fee (10% of the purchase amount). An invoice for remuneration is issued on the Main tab.

When carried out, the document will accrue revenue (remuneration) to the agent in accounting and tax accounting, will charge VAT on the revenue and make an entry in the sales book (VAT Sales register).

An example of filling out the document Report to the committent and the result of its implementation are shown in Fig. 9.

Figure 9.





To actually transfer purchased goods to the principal, use the document Transfer of goods to the principal.
The head of the document indicates the principal and the agreement with him. The tabular part on the Products tab is filled out based on the report to the principal. When posted, the document will write off the goods transferred to the principal from the credit of account 002.
The document Transfer of goods to the consignor and its posting are shown in Fig. 10.

Figure 10.


Let's look at the agent's invoice log.
The agent received from the supplier an invoice for advance payment (type of transaction code - 05) and an invoice for sales (type of transaction code - 04).
Reissued these invoices to the principal. In column 8 the buyer-principal is indicated, in column 10 the seller is indicated, and in column 12, the invoices reissued by the agent refer to the invoices in part 2 of the journal received from the supplier (see Fig. 11).

Figure 11.






The principal, having received the report and invoices from the agent, creates two Receipt documents in his program.

To capitalize goods and services purchased through an agent, a Receipt document is created with the transaction type Goods, services, commission.
The “header” of the document indicates the agent and the agreement with him.
In the tabular section on the Products tab, select the purchased product (item with the Product type), its quantity, price and VAT rate. Accounting account - 41.01 “Goods in warehouses”.

In the tabular section on the Services tab, select the purchased service (item with the Service type), its price and VAT rate. Indicate cost account 44.01 “Distribution costs in organizations engaged in trading activities” and its analytics - cost item “Transportation costs”.
The reissued invoice received from the agent is registered in the “footer” of the document. Moreover, when registering an invoice, it is necessary to indicate that the invoice was drawn up on behalf of the counterparty supplier. Transaction type code 01 Receipt of goods, works, services.
An example of filling out the Receipt document is shown in Fig. 12.

Figure 12.



When carrying out the document, the purchased goods will be credited in accounting and tax accounting on the debit of account 41.01, the delivery costs will be taken into account on the debit of account 44.01, the VAT presented by the supplier will be allocated on the debit of account 19, the debt will be charged on the credit of account 60.01 and the advance will be offset.

The document will make entries in the VAT register presented - the supplier has presented VAT. If there is an invoice, the VAT amount from the VAT register presented goes into the Purchases VAT register (purchase book) and is accepted for deduction. This operation in the program is performed by the document Invoice received (with the “Reflect VAT deduction in the purchase book by the date of receipt” checkbox enabled), or by the regulatory document Formation of purchase book entries at the end of the quarter.
The result of posting the Receipt document is shown in Fig. 13.

Figure 13.



To reflect the costs of agency fees in accounting, you need to create a second Receipt document with the transaction type Services.

In the header of the document, the agent is indicated and a new agreement is created with him - a remuneration agreement. The type of contract must be - With the supplier.
In the tabular part of the document, select the purchased service (item with the type Service) - agency fee, its cost and VAT rate. Cost account 44.01 and its analytics are indicated - a cost item with the expense type for tax accounting Other expenses.
The invoice for the remuneration received from the agent is registered in the “basement” of the document. Operation type code 01.
When carrying out the document in accounting and tax accounting, it will take into account the expenses for agency fees on the debit of account 44.01, allocate the VAT presented by the agent on the debit of account 19.04, and accrue the debt on the credit of account 60.01. The document will also make an entry in the VAT register presented.
An example of filling out the Receipt document and the result of its implementation are shown in Fig. 14.

Figure 14.


Finally, let's look at what is contained in the principal's purchase book.
In the purchase book, in the part of our example, there are three entries. An advance invoice was received with transaction type code 02 Advances issued and a sales invoice was received with transaction type code 01 Receipt of goods, works, services (invoices reissued by the agent), the supplier counterparty is indicated in column 9, in column 11 the intermediary agent is indicated. An invoice (transaction type code 01) for the agency fee was also received from the agent.
The principal's purchase book, in part of our example, is shown in Fig. 15.

Figure 15.



The 1C software package is used by almost all accountants to maintain financial records of their enterprises. This is a very powerful and convenient complex, which includes many programs specially adapted for use in enterprises and companies conducting various types of activities. There are versions for trade, manufacturing, construction, agricultural, educational, budget, utility and many other institutions and companies.

The posting of programs in 1C differs from the reflection of the purchase of ordinary goods.

Since the program is complex and far from the simplest, even the most experienced accountant may not be able to understand the technical intricacies of entering certain transactions for their accounting in financial documentation. In this article we will look at how the purchase of 1C software should be correctly reflected in the menu of the program itself. That is, you and I will learn to indicate in the program menu that it was purchased for use at the enterprise. This is very important, because if this is not done, or done incorrectly, problems may arise when checking the financial documentation of your activities.

Let us warn you right away that our goal is to show the process from the technical side so that you know what and where to click. We will not delve into the intricacies of accounting; there are other specialized resources for this.

Brief legal information

Let's start with a brief legal note. According to Russian legislation, software is classified as an intangible asset. But, in the case of 1C, the program is an intangible asset only for the 1C company that developed it and receives a certain benefit from its sale. Because the company that purchased the license did not acquire the distribution rights and does not receive a material benefit from it, the purchase of this software cannot be recorded as an acquisition of intangible assets.

By purchasing the 1C program, you acquire a non-exclusive right to use the product of intellectual activity. That is, your rights are limited, since the license only allows you to use the software on a certain number of computers without the right to change the program code and receive additional profit from resale or other operations. Accordingly, in order for program posting to be reflected, the procedure must be indicated as other services related to production.

Another point worth mentioning is the period during which the costs of purchasing intangible rights will be taken into account. According to the law, there are several options for such accounting. If the period is not specified in the contract, then the owner either independently chooses such a period, or any open-ended contracts are considered to be concluded for a period of five years. We will not recommend to you which option is better; for this, consult with lawyers or more experienced accountant colleagues. In one of the letters, the 1C company recommended specifying a contract term of two years.

After a short legal digression, let’s look at how the procedure is formalized from the technical side. We will consider the entire process using the latest version of 1C: Accounting 8. If you are using a previous version, the procedure may differ.

Reflection of the purchase of the program

To enter data correctly, you must have the following documents on hand:

  • License agreement.
  • The act of acceptance and transfer of rights to use the software.

For example, you bought the 1C program and transferred 13 thousand rubles to the seller’s account one time. You need to specify and configure the following operations and payments:

  • Direct purchase of software.
  • Write-off of deferred expenses.

It would be more convenient to first create an expense for the future period, and only then - purchase the program. Let's get started.

  1. Launch the main menu of the program by logging into it using your account.
  2. On the right side of the screen, select Directories - Deferred Expenses - Create from the menu. In the form that opens, you will need to fill in the correct data.
  3. Specify the following indicators:
    • Name - enter the name of your regular expense, for example, 1C: Accounting 8.
    • Group - can be left empty.
    • Type for NU - Other (select from the list).
    • Type of asset on the balance sheet - Other current assets (select from the list).
    • Amount - enter the purchase amount, for example, 13,000 rubles.
    • Recognition of expenses - By month.
    • Write-off period - indicate the first date when you purchased the product, and the second - the end of the contract. For example, you purchased a program on February 17, 2017 with a contract period of two years. This means you need to indicate 02/17/2019.
    • Cost account - 26. Click on the drop-down list icon - Show all, enter 26 in the search field, highlight the desired item with the cursor, and click the “Select” button at the top of the window.
    • Cost Items - Read the costs. Select in the same way as a cost account.
  4. Confirm your entry by clicking “Save and close”.
  5. In the side menu, go to Purchases - Receipts (acts, invoices) - the "Receipts" button with a green plus - Services (acts).
  6. Please provide the following information:
    • Act No. from - enter the data specified in the act of acceptance and transfer of rights to use the software received during the transaction.
    • Do not fill in the number, as it is calculated automatically by the program, but indicate only the date. You can choose the same one as in the act.
    • Organization - select the name of the company in whose name the contract was drawn up.
    • Counterparty is the name of the company with which you entered into an agreement reflecting the purchase of use rights. First you need to create it. Click on the list icon and click on the green plus sign. Enter the name of the company, if it is in the register of enterprises, all data will be entered automatically. Otherwise, add all the information manually. Confirm your entry with the “Save and Close” button.
    • Agreement - in the list of available ones, click the green plus, in the window that opens, enter the type, number, date and name of the agreement, indicate the organization and counterparty.
  7. Fill out the table with details:
    • click the “Add” button, after which you will see how the fields in the “Nomenclature” column have become active.
    • Click on the bottom field “Service Content”, enter the name of the program, for example, 1C: Accounting 8.
    • In the next column, enter the price of 13,000 rubles.
    • In the last column, indicate the accounting accounts - 97.21 - click on the link in the form of red arrows.
    • In the window that opens, in the “Cost Account” line, click on the drop-down list - Show all - enter 97 in the search - select 97.21 “Other deferred expenses” - click “Select” in the top menu bar.
    • In the “Prepaid Expenses” line, select the one you created at the very beginning (steps 2–4).
    • In the line Cost division - “Basic costs”.
  8. In the menu for adding an act, information about calculations will appear, automatically displayed by the program. You can change them if you wish, but if everything is satisfactory, complete the entry with the “Enter and close” button.
  9. In the future, every month, when it closes, there will be an automatic recording of the debiting of funds for the right to use the program. The first month will take into account the number of days, and in the future the amount will be divided into equal parts.

Conclusion

Now you know how the reflection of a 1C purchase in the program itself should be formalized technically. We hope that you will not have any difficulties filling out the data. If you have any questions, ask them in the comments.

There is such a thing as purchasing 1C software. In fact, what is purchased is not the product itself, but an official license for use, since the exclusive right to the software belongs directly to the developer company. The fact of acquisition cannot be designated as an intangible asset and such a right is considered non-exclusive. Let us consider in detail how to reflect in 8.3 the purchase of a non-exclusive right to use the software.

I would like to immediately note that the payment for the software should be classified as deferred expenses (FPR) and written off gradually over the term of the license agreement. If the validity period is not specified in the agreement, then the user organization sets it independently and indicates it in the “Accounting Policy” setting.

So, first we will register the receipt of software in the program. This is done through the document “Receipt of goods and services” with the type “Services (act)”:

Please note that the software item must have the type “Service”.

All fields of the receipt document are filled out as standard, with the exception of the “Accounts” column in the tabular section. Here you need to indicate cost account 97.21 (Other deferred expenses):

If the organization is a VAT payer, then in the “VAT Account” field the account must be indicated - 19.04. When entering data, you will need to create a new detail in the “Future expenses” field and fill out the fields in detail:

    Name – must reflect the name of the software;

    Group – the folder where this item will be stored;

    Type for OU – indicate “Other”;

    Type of asset in the balance sheet – other current assets;

    Amount – must be specified;

    Recognition of expenses - the period (month, quarter) of asset write-off is indicated;

    Start of write-off – select the date from which the write-off will begin;

    End – select the date when the write-off ends;

    Cost account – 26 (General expenses);

    Cost items – indicate other costs.

Based on this, the cost of the purchased software will immediately be included in the BPR. After entering the data, we carry out “Receipt of goods and services” and look at the movement of the document:

In this case, the receipt of the asset is reflected in account 97.21 without taking into account VAT, which is allocated as a separate posting to account 19.04. Let's move on to writing off future expenses. This processing is routine and is carried out on the basis of the completed data at the end of the reporting month using the “Month Closing” document:

The write-off of the RBP amount is determined automatically by the program. After posting, the document generates a transaction for moving the partial value of the asset from account 97.21 to account 26, as was previously specified in the receipt document:

In the “Calculation of write-off of deferred expenses” tab, you can view the calculation of write-off of RBP with a reflection of all parameters, as well as the written-off amount and balance. Through the “Month Closing” processing, an automatic partial write-off of the cost will occur until full repayment. Each subsequent processing at the end of the month will be reflected in the “Routine Operations” journal. You can find the journal if you go to the “Operations” menu tab, then the “Month Closing” section.