Contrary to the usual expression “”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be attributed to (abbreviated name - RBP), then it is subject to gradual write-off as expenses throughout the term of the contract.

It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in the accounting policy. It is recommended, according to the information letter from the 1C company, that the period of use of this company’s software products be set at 2 years.

Example. The organization purchased from a partner of the 1C company a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of the non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost over two years to cost account 26 “General business expenses” using monthly write-off transactions.

Purchasing software in 1C 8.3

We capitalize the software with the document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “”, the type of nomenclature should be “Service”.

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When filling out the details “Deferred expenses”, you need to create a new element of the directory - a new item of deferred expenses, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the write-off of the BPR, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BRP. Let's post the document "", and it will generate a posting in Accounting Account 97.21 according to the entered item "1C Accounting". (In this example, the purchasing organization is a VAT payer, so the posting was made for the amount of the program cost excluding VAT, and the VAT amount was included in Dt 19.04):

Write-off of deferred expenses

The operation is routine. It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing monthly processing "". The program itself will determine the need to write off the RBP and calculate the amount.

When performing the operation, a posting is generated as specified (in our example, account 26), the amount is calculated based on the selected start date of write-off and end date.

We bought a client license for a 1c workstation, how is this operation taken into account in accounting and accounting? Thank you!

In both accounting and tax accounting, the cost of purchasing the 1C program is written off evenly over the term of the contract.

The detailed procedure for accounting for the 1C program is given below in the recommendations of the Glavbukh System.

An organization can not only create a computer program on its own, but also buy it.

By purchasing a computer program, an organization can purchase: *

• exclusive rights to it under an alienation agreement;
• rights to use it (non-exclusive right, license) under a license agreement.

When purchasing a computer program, an agreement is concluded with (Clause 1 of Article 1233 of the Civil Code of the Russian Federation). In this case, an agreement on the alienation of exclusive rights to a computer program must be drawn up in writing (clause 2 of Article 1234 of the Civil Code of the Russian Federation).

Usage rights

If an organization has acquired the right to use a computer program under a license agreement (non-exclusive right, license), then this right may be exclusive or non-exclusive.

If an organization has been granted an exclusive license, it is the only one who uses the computer program within the scope of the rights granted to it. For example, a program for management accounting was developed at the request of an organization. According to the agreement, the organization has exclusive rights to use the program in its business activities, and the developer has exclusive rights to it. In such a situation, the developer does not have the right to provide the computer program for use by other persons, and the organization does not have the right to dispose of the computer program in a way other than using it in its activities.

However, the program can also be used under a simple (non-exclusive) license. Then the original owner of the program retains the right to enter into licensing agreements with other organizations. *

This procedure follows from the articles and the Civil Code of the Russian Federation.

Accounting for programs not included in intangible assets

If the conditions for recognizing a computer program as part of intangible assets are not met, and also if it was received for use under a license agreement, reflect the costs of its acquisition as part of: *

• expenses of future periods, if a fixed amount is established for the use of a computer program, which is transferred at a time;
• current expenses if periodic payments are made for the use of a computer program. For example, the monthly payment amount depends on the number of copies of a computer program sold.

Make the following entries in accounting: *

Debit 97 Credit 60 (76)
– a fixed one-time payment for using a computer program is taken into account;

Debit (20, 23, 25, 26, 44...) Credit 60 (76)
– periodic payments for the use of a computer program are taken into account.

After putting the computer program into operation, the costs of its acquisition, recorded as deferred expenses, are subject to write-off. The organization independently establishes the procedure for writing off expenses relating to several reporting periods. For example, an organization can write off a one-time one-time payment for the use of a computer program evenly over a period approved by order of the manager. * The applied option for writing off deferred expenses should be fixed in the accounting policy for accounting purposes (clauses and PBU 1/2008). Write off the costs of purchasing a computer program, accounted for as deferred expenses, using the following entries:

Debit 20 (23, 25, 26, 44...) Credit 97
– expenses for the purchase of a computer program are written off.

The chief accountant advises: in your accounting policy for accounting purposes, establish the same procedure for writing off expenses relating to several reporting periods as in tax accounting. In this case, temporary differences will not arise in the organization's accounting.

In addition, if an organization has been transferred the rights to use a computer program (under a license agreement), it is recognized as an intangible asset received for use. Consider such a computer program on an off-balance sheet account. This is stated in paragraph 39 of PBU 14/2007. The chart of accounts does not provide for a separate off-balance sheet account for accounting for intangible assets received for use. Therefore, the organization needs to independently open an off-balance sheet account and consolidate this in its accounting policies for accounting purposes. For example, this could be account 012 “Intangible assets received for use”:

Debit 012 “Intangible assets received for use”
– the cost of rights to a computer program received for use (based on a license agreement) is taken into account.

S.V. Razgulin

Income tax

Take into account the costs of purchasing a computer program when calculating your income tax in the following order.

If an organization purchases a computer program along with a computer, the cost of the program does not need to be separated from the cost of the computer. If a computer was purchased without minimal software, the costs of purchasing and installing such programs should be included in the initial cost of the computer as the cost of bringing it to a state suitable for use (paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation). Such clarifications are contained in letters of the Federal Tax Service of Russia dated May 13, 2011 No. KE-4-3/7756, dated November 29, 2010 No. ShS-17-3/1835.

In other cases, consider a computer program as an intangible asset if the following conditions are simultaneously met:

• the organization has the exclusive right to the computer program;
• the exclusive right and existence of the computer program itself are documented;
• a computer program is used in the production of products (when performing work, providing services) or for management needs;
• using a computer program can bring economic benefits (income);
• The useful life of a computer program is over 12 months.

Such requirements are listed in paragraph 3 of Article 257 of the Tax Code of the Russian Federation.

Expenses for acquiring exclusive rights to a computer program worth more than RUB 40,000. write off through depreciation (subclause 2, clause 3, article 257, clause 1, article 256 of the Tax Code of the Russian Federation). Start calculating depreciation from the next month after putting the computer program into operation (clause 4 of article 259 of the Tax Code of the Russian Federation).

Costs of acquiring exclusive rights to a computer program worth 40,000 rubles. or less, as well as for programs that cannot be taken into account as part of intangible assets (for example, when obtaining the right to use them under license and sublicense agreements), reflect them as part of other expenses * (). At the same time, the organization has the right to take into account the costs associated with using the program under a license agreement when calculating income tax, regardless of whether the program is registered with Rospatent or not (letter of the Ministry of Finance of Russia dated March 17, 2008 No. 03-03-06/1/185 ).

If an organization uses the accrual method, take into account periodic payments for the use of a computer program as they accrue (clause 1 of Article 272 of the Tax Code of the Russian Federation).

Situation: Is it necessary to distribute a one-time one-time payment for using a computer program when calculating income tax? The organization uses the accrual method (mod = 112, id = 51971) *

Yes need.

This is explained by the fact that under the accrual method, expenses are recognized in the period to which they relate. If expenses relate to several reporting periods, they need to be distributed.

Expenses are written off evenly (according to reporting periods). The period for writing off expenses is determined by an agreement or other document (for example, a license form that indicates its validity period).

If the period to which the expenses relate cannot be determined precisely (for example, the license agreement does not specify its validity period), the expenses will have to be written off over five years.

This procedure is established by paragraph 1 of Article 272 of the Tax Code of the Russian Federation.

These provisions also apply to the procedure for accounting for expenses for the purchase of software paid for in a lump sum. Therefore, a one-time payment for using a computer program must be distributed from the month in which its direct use began.

This conclusion is confirmed by letters from the Ministry of Finance of Russia dated June 7, 2011 No. 03-03-06/1/330, dated June 7, 2011 No. 03-03-06/1/331, dated February 2, 2011 No. 03-03 -06/1/52, dated December 30, 2010 No. 03-03-06/2/225.

The chief accountant advises: there are arguments that make it possible not to distribute a one-time one-time payment for using a computer program using the accrual method, but to recognize it as a lump sum. They are as follows.

With the accrual method, expenses must be distributed only if the terms of the contract provide for the receipt of income during more than one reporting period (paragraph 3, paragraph 1, article 272 of the Tax Code of the Russian Federation). Therefore, if the receipt of income (delivery of software) and the incurrence of expenses (payment for software) occur in the same period, then there is no need to distribute these expenses. They can be written off at a time (in the period to which they relate) (Volga District dated February 16, 2009 No. A55-9496/2008).

If the organization uses the cash method, reduce the tax base after purchasing and paying for the computer program (clause 3 of Article 273 of the Tax Code of the Russian Federation). It does not matter what payments (one-time or periodic) are established for using the computer program.

S.V. Razgulin

Deputy Director of the Tax Department

and customs tariff policy of the Ministry of Finance of Russia

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 the 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.

You need to purchase software in the 1C Accounting 8.3 program, how to do this?

Contrary to the usual expression “buy 1C Accounting 8.3”, the user does not acquire the software itself under a license, but the right to use the results of intellectual activity. Typically this right is non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized as an intangible asset.

If the payment for it was a one-time payment, then the cost of the non-exclusive right must be charged to deferred expenses (abbreviated name - RBP), then it is subject to gradual write-off as expenses over the term of the contract.

It happens that the license agreement does not contain information about the validity period. Then the organization has the right to set the service life of the software itself; this must be indicated in the accounting policy. It is recommended, according to the information letter from the 1C company, that the period of use of this company’s software products be set at 2 years.

Example. The organization purchased from a partner of the 1C company a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of the non-exclusive right to use the software, attribute its cost to deferred expenses, and then write off the cost over two years to cost account 26 “General expenses” using monthly write-off transactions.

We will register this operation with a standard document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “Purchase of the 1C Accounting 8 PROF program”, the type of nomenclature should be “Service”.

When filling out the details “Deferred expenses”, you need to create a new element of the directory - a new item of deferred expenses, indicating in it the cost of the program and write-off parameters (the procedure for recognizing expenses, the start date of the write-off, the end date of the write-off of the BPR, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BRP. We will post the document “Receipt of goods and services”, and it will generate a posting in Dt of accounting account 97.21 according to the entered item “1C Accounting”.

(In this example, the purchasing organization is a VAT payer, so the posting was made for the amount of the program cost excluding VAT, and the VAT amount was included in Dt 19.04):

Write-off of deferred expenses

The operation is routine. It will be carried out according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when performing the monthly “Closing the month” processing. The program itself will determine the need to write off the RBP and calculate the amount.

When performing the operation, a posting is generated according to the specified cost account (in our example, account 26), the amount is calculated based on the selected write-off start date and end date.

In the form of document movements on the “Calculation of write-off of deferred expenses” tab, the user can see the calculation of the write-off of BPR, write-off parameters, the amount of written off BPR and the balance.

Automatic write-off of future expenses will be performed by month-end closing processing until the end of the specified write-off period.

The transaction for writing off the RBP created at the end of the month is saved together with other period-closing transactions in the journal of routine operations (section “Operations” – Closing the period – Routine operations). The program allows you to create this operation manually, without using the “Month Closing” processing.

Based on materials from: programmist1s.ru

2017-07-3131.07.2017 14:20

Oksana, look at the situation. Under a license, you do not acquire the 1C software itself, but the right to use the results of intellectual activity. It is usually non-exclusive.

Accordingly, if you refer to PBU 14/2007, you will see that this right is not an intangible asset.

If the payment for the software was a one-time payment, then you will have to charge the cost of this non-exclusive right to deferred expenses. Further, this amount will be subject to gradual write-off as expenses (account 26 “General business expenses”) throughout the entire term of the contract.

I don’t know about your case, but in my practice there was a situation where the license agreement did not contain information about the validity period. In this case, your company has every right to independently determine the service life of the software. This will need to be indicated in your company's accounting policies. According to the information letter from the 1C company, the recommended period of use of the program is 2 years.

First of all, you will need to capitalize the software. To do this, create a document “Receipt of goods and services”. Select the type of document “Services (act)”. In the list you will need to indicate your purchased 1C program. To do this, you will need to create a new position in the “Nomenclature” directory. You can name it as you like, for example, “Purchase of the 1C program: Accounting 8.3 (rev. 3.0) PROF.” Please note that the item type must be “Service” and not “Goods”. In the “Account Account” column, indicate account 97.21 “Other deferred expenses.” When filling out the “Deferred expenses” detail, you need to create a new deferred expense item. In it you will have to indicate the cost of the program and the procedure for writing off expenses. That is, the date when the write-off begins and when it ends, invoices, cost analytics).

Now you can post the “Receipt of goods and services” document. In this case, 1C will generate the postings: Dt 97.21 Kt 60.01 and if the organization is a VAT payer, the posting will be made for the amount of the cost of the program without VAT, and the posting for VAT will be generated Dt 19.04 Kt 60.01.

As for writing off deferred expenses, this operation will be carried out in accordance with the parameters set automatically by the program when you perform the “Month Closing” processing. 1C itself will determine whether it is necessary to write off deferred expenses and calculate the required amount.

When performing a write-off operation, a posting will be generated according to the specified cost account (account 26). The amount is determined in accordance with the selected start and end dates of the write-off.

If you open the “Calculation of write-off of deferred expenses” tab in the document, you will see the calculation of write-off of deferred expenses, write-off parameters. Write-off and balance amounts.

Future expenses will be written off automatically until the specified write-off period expires. The write-off of deferred expenses is reflected at the end of the month in the list of period-closing transactions. Operations can be viewed in the log of routine operations. To do this, you need to go to “Operations” - “Closing the period” - “Routine operations”. You can create this operation manually, without using the “Month Closing” processing

Natalie, accountant

Answer

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Accounting program 1C Accounting 8

Accounting and tax accounting program 1C Accounting 8

in the 1C Accounting program 8 edition 3.0.

The materials of the article are current as of September 29, 2015.

Reproduction of the article is permitted with indication of the author and a link to the source.

The first question to which we must get an answer: “What asset is the 1C Accounting 8 program?”

The 1C Accounting 8 program is certainly an intangible asset in accordance with PBU 14/2007 “Accounting for intangible assets”.

But it is an intangible asset only for the copyright holder, i.e. directly for the 1C company.

When purchasing the 1C Accounting 8 program, you need to understand that regardless of which agreement (license or supply agreement) we buy the program, or the form of the primary document (TORG-12 invoice or Transfer of Rights Act), we acquire non-exclusive rights to use the data software product.

How to take into account non-exclusive rights and, in particular, the right to use the 1C Accounting 8 program in accounting is established in clause 39 of PBU 14/2007 “Accounting for intangible assets”:

Intangible assets received for use are accounted for by the user (licensee) on an off-balance sheet account in an assessment determined based on the amount of remuneration established in the agreement.

... Payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment, are reflected in the accounting records of the user (licensee) as deferred expenses and are subject to write-off during the term of the agreement.

In tax accounting, expenses for the purchase of the 1C Accounting 8 program are classified as Other expenses associated with production and (or) sales on the basis of clause 26, clause 1 of Article 264:

expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license and sublicense agreements).

On the question of how long to take into account the costs of acquiring non-exclusive rights in tax accounting, there are 3 points of view (all 3 are confirmed by Letters from the Ministry of Finance):

Option 1.

Such expenses are recognized in the tax base when they are incurred.(Letters from the Ministry of Finance: dated 08/29/2003

N 04-02-05/5/13, dated 02/06/2006, N 03-03-04/1/92, dated 08/09/2005, N 03-03-04/1/156).

The same point of view is supported by the majority of arbitration judges (Determination of the Supreme Arbitration Court of the Russian Federation dated December 27, 2011 N VAS-16684/11, Resolution of the FAS of the North-Western District dated October 15, 2007 in case No. A05-810/2007, Resolution of the FAS of the North-Western District dated 08/09/2011 in case No. A56-52065/2010, Resolution of the FAS Moscow District dated 09/07/2009 N KA-A40/6263-09 in case N A40-92124/08-128-107, Resolution of the FAS Moscow District dated 07/22/2010 N KA-A40/7322-10-2 in case No. A40-40615/09-14-174, Resolution of the Federal Antimonopoly Service of the Moscow District dated 01.09.2011 N KA-A40/9214-11 in case No. A40-5385/11-20-22 , Resolution of the FAS Volga-Vyatka District dated 08/17/2007 in case N A43-33315/2006-37-925, Resolution of the FAS Volga District dated 01/18/2008 in case N A55-5316/07, Resolution of the FAS Povolzhsky District dated 02/16/2009 case No. A55-9496/2008, Resolution of the Federal Antimonopoly Service of the Volga District dated January 26, 2010 in case No. A57-4800/2009).

Judging by the extensive arbitration practice, we can conclude that this option does not suit tax inspectors.

Option 2.

A taxpayer using the accrual method distributes expenses incurred taking into account the principle of even recognition of income and expenses. In this case, the taxpayer has the right to independently determine the period during which the specified expenses are subject to accounting for profit tax purposes.(Letters from the Ministry of Finance: dated 06/23/2006 N 03-03-04/1/542, dated 04/18/2007 N 03-03-06/2/75, dated 06/07/2007 N 03-03-06/1/366, dated 11/27/2007 N 03-03-06/1/826, dated 03/17/2008 N 03-03-06/1/185, dated 07/16/2008 N 03-03-06/1/406, dated 01/29/2010 N 03 -03-06/2/13, dated 12/30/2010 N 03-03-06/2/225, dated 01/16/2012 N 03-03-06/1/15, dated 02/13/2012 N 03-03-06/ 2/19, dated 05/25/2012 N 03-03-06/1/276, dated 08/31/2012 N 03-03-06/2/95, dated 09/10/2012 N 03-03-06/1/476, dated 03/18/2013 N 03-03-06/1/8161, dated 03/18/2014 N 03-03-06/1/11743).

Option 3.

Paragraph 4 of Satya 1235 of the Civil Code of the Russian Federation stipulates that if the license agreement does not specify its validity period, the agreement is considered to be concluded for five years.

Taking into account the above, if the terms of the license agreement do not establish a period for using a computer program, the costs of acquiring non-exclusive rights to this software are accepted when determining the tax base for corporate income tax evenly, taking into account the period established by the Civil Code of the Russian Federation.(Letters from the Ministry of Finance: dated 03/17/2009 N 03-03-06/2/48, dated 04/20/2009 N 03-03-06/2/88, dated 02/02/2011 N 03-03-06/1 /52, dated December 16, 2011 N 03-03-06/1/829, dated April 23, 2013 N 03-03-06/1/14039)

Obviously, option 3 is the safest from the point of view of claims from tax inspectors.

Now let's see how to reflect the purchase of the 1C Accounting 8 program directly in the 1C Accounting 8 edition 3.0 program?

If you use option 1 described above (recognizing expenses at the time of occurrence), then basically no questions arise here. This operation is reflected in the documents Receipt of services: An act in which the tabular part indicates the cost account to which the costs of purchasing the 1C Accounting 8 program are written off (these can be accounts 20, 25, 26, 44).

In this example, we will consider the option of recording the acquisition of the 1C Accounting 8 program using options 2 and 3.

According to the conditions of the example, on 02/02/2015, we bought the 1C Accounting program 8 version PROF for 13,000 rubles (VAT exempt). In accordance with paragraph 26 paragraph.

2 Article 149 of the Tax Code of the Russian Federation ... not subject to taxation (exempt from taxation) the sale ... of the rights to use a program for electronic computers, on the basis of a license agreement.

Let’s first create the corresponding expense element in the Future Expenses directory ( Menu Directories - Deferred expenses).

Let's indicate the Name: Program 1C: Accounting 8.

Select the type of expense Others

Type of asset on the balance sheet: Other current assets(filling in this detail determines which line of the balance sheet this asset will be reflected in. I believe that this asset should be reflected in line 1260 “Financial and other current assets”, since we can sell the 1C Accounting 8 program at any time (rights to use of the Accounting program 8) to another legal entity or individual).

Let's choose expense recognition By month

Start of write-off: select the date of purchase of the program 02.02.2015

Ending: 01.02.2015 (we will write off costs according to option 3 for 5 years).

Cost account: choose cost account from the chart of accounts. In this example, our organization provides services and accounts for general business expenses on account 26.

Cost item: choose Other costs.

To reflect the business transaction for the acquisition of the 1C Accounting 8 program, we will use the document Receipt of services: Act ( Menu Purchases - Receipts (acts, invoices)).

When filling out the tabular part, you can not fill out the Nomenclature field (so as not to create an extra element of the Nomenclature directory), but immediately go to the Service Contents field and write “1C Accounting 8 PROF Program”.

In the Accounting account field, select account 97.21 “Other deferred expenses” from the chart of accounts; in the Deferred expenses field, select the deferred expenses directory element we created earlier, “Program 1C: Accounting 8” and, if necessary, indicate the Cost Division.

The invoice and analytics for tax accounting will be filled in automatically.

After posting the document, posting D97.21 K60.01 will be created. (if an advance payment was made, there will also be a posting to offset the advance payment D60.01 K60.02). If you want to conduct mutual settlements with the seller not on account 60, but for example on account 76.05 “Settlements with other suppliers and contractors” or 76.09 “Other settlements with various debtors and creditors”, then you can select the appropriate accounts using the hyperlink of the “Settlements:” details .

Expenses for the purchase of 1C programs are considered expenses for ordinary activities and cannot be classified as intangible assets.

Accounting

Since 1C software products are often used by organizations for more than one month, and their payment is made in the form of a one-time fixed payment, in accounting it is reflected as deferred expenses with subsequent write-off as expenses during the period of use of the program. If the contract does not specify the period of use of the program, it should be set independently, based on the useful life of the program on the 1C:Enterprise platform or based on a letter from 1C, where the recommended service life of the program is 24 months. In this case, the maximum period during which the company can write off expenses is 5 years.

During this period, the amount of the one-time payment is evenly included in the expenses of the current period in account 26 “General business expenses”, because Software "1C:Enterprise 8" was purchased for the needs of accounting (clause 18, paragraph 3, clause 19 of PBU 10/99, Instructions for using the Chart of Accounts).

The following entries must be made in accounting:

• Debit account 60.01 – Credit account 51
• Debit account 97.21 – Credit account 60.01
• Debit account 26 – Credit account 97.21

In the 1C: Accounting program (rev. 3.0), the transaction of acquiring a non-exclusive right to use the software is reflected in the document “Receipt (act, invoice)”, as a service, because a software product cannot be entered into a warehouse as a product or material.

To view transactions, you must click the “Show transactions and other document movements” button (Dt/Kt)

To perform the operation of including part of the expenses in the current month, you need to create a “Regular operation” document with the operation type “Write off deferred expenses”. As a result of posting the document, the corresponding postings will be generated.

Amount of expenses written off:

• 10800/2/12 = 450 rub. per month
• 450 rubles / 31 = 14.52 rubles. in a day
• 14.52 * (31-5) = 377.42 rub. for December

Costs associated with the acquisition of the right to use computer programs under license and sublicense agreements are included in other costs associated with production and sales (clause 26, clause 1, article 264 of the Tax Code of the Russian Federation).

If the terms of the license agreement establish a period for using computer programs, expenses are taken into account evenly over this period. If the license period is not established, then the organization can independently set the period for writing off expenses for the program (paragraph 2, paragraph 1, article 272 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated 08/31/2012 No. 03-03-06/2/95, dated 18.03. 2014 No. 03-03-06/1/11743) or take it equal to 5 years (letter of the Ministry of Finance of the Russian Federation dated 04/23/2013 No. 03-03-06/1/14039).

As a rule, the useful life of RBP for software in BU and NU is set the same so that the cost is repaid in equal shares:

VAT deductions on future expenses (for the purchase of 1C programs) are carried out in the generally established manner if the following conditions are met:

• The goods have been accepted for accounting;
• VAT amounts have been paid to the supplier;
• The purchased goods are intended for use in activities subject to VAT;
• Availability of a supplier invoice with a allocated VAT amount.

If a taxpayer has received a program of the 1C:Enterprise family, then he has the right to deduct the entire amount of “input” VAT relating to them, regardless of when their cost is charged to costs. Those. the amount of VAT can be deducted in full in the period when the program was purchased and accepted for accounting on account 97.21.

Application of standards PBU 18/02

In accounting, the costs of acquiring 1C:Enterprise programs will be written off as expenses during the established period of use of the program, and in tax accounting - at a time during the acquisition period. Such a difference is reflected according to the rules regulated by PBU 18/02.

In accounting (for the period in which the programs were acquired), it is necessary to reflect a taxable temporary difference in an amount equal to the difference between the entire amount of expenses for the acquisition of programs and the amount that participates in the formation of accounting profit for the reporting period. The identified taxable temporary difference will be repaid gradually as expenses for the acquisition of programs are written off from account 97.21 (during the established period of use of the program).