The initial value of intangible assets - what is it? The formation of the initial value of intangible assets

In accounting, the initial cost of intangible assets is the sum of the actual costs of their acquisition / creation. The amount does not include VAT and other refundable taxes (except as required by law). The initial cost of fixed assets, intangible assets are reflected according to one rule.

General information

The rules by which the initial cost of intangible assets and fixed assets is determined are fixed in Article 257 of the Tax Code. Intangible assets of an enterprise are obtained in various ways. Among them:

1. Purchase for a fee.
2. Income in the form of a contribution to the authorized capital.
3. Self-organization by the organization.
4. Gratuitous receipt from third parties.
5. Barter income (in exchange for other values).

The initial cost of an intangible asset includes all taxes, with the exception of VAT, which is deductible for excise taxes and customs duties.

Purchase

The initial cost of intangible assets is the actual amount spent on their purchase without VAT (except as provided by law). The specified tax will be taken into account at enterprises that do not pay it. Actual acquisition costs are:

1. Amounts paid under the terms of the assignment / acquisition agreement.
2. Registration fees, patent, customs duties and other similar payments.
3. Amounts paid to companies for consulting and information services regarding the purchase of intangible assets.
4. Non-refundable taxes deducted in connection with the acquisition of an asset.
5. Fees for the intermediary company through which the property was purchased.

The specified list is open. It may contain other costs that directly relate to the acquisition of intangible assets.

Nuances

According to the law, the initial cost of intangible assets does not contain general and other similar costs, except in situations where they are directly related to the purchase or manufacture of property. When paying intangible assets, when the terms of the transaction provide for installment or deferral, actual costs are taken into account in the full amount of the debt. When you purchase in some cases there are additional costs. Among them, for example, are the costs of bringing the property into a condition suitable for the planned operation, the amount of remuneration for workers engaged in it, the corresponding contributions for social security and insurance, material and other costs. Their presence also affects the formation of the initial cost of intangible assets .

Fabrication of property

In this case, the initial value of intangible assets is :

1. The price of the resources used.
2. Salary of employees involved in the manufacture of property. In this case, the amount includes UST and insurance contributions.
3. Depreciation of operating systems and intangible assets used in its creation.
4. Patent fees, fees related to obtaining permits.
5. Services of third-party enterprises under co-executive (counterparty) agreements.

This list is also considered open.

Conditions

Intangible assets will be recognized as self-created by the enterprise if:

1. Exclusive rights to products of intellectual work obtained in the performance of official duties or in accordance with the specific task of the employer belong to the employer company.
2. A certificate allowing the use of an appellation of origin or a trademark is issued in the name of the enterprise.
3. Exclusive rights to products of intellectual labor obtained by one or several authors belong to the customer by agreement with him. Moreover, the latter is not an employer.

In other cases, intangible assets are considered received from the outside. The basis may be an agreement on the assignment of exclusive rights both on a gratuitous and reimbursable basis.

registration

It is provided for some intangible assets. The developer of the program has the right to register it. Such an opportunity is provided for in Federal Law No. 3523-1. After the procedure, a company that developed its own program acquires the status of an official owner. This is indicated by the evidence received. It is issued by Rospatent. The registration procedure itself is defined in the Rules, which are approved by the specified department by order No. 25 of February 25, 2003.

Gratuitous receipt

In such a situation, the initial value of intangible assets is the market price of the property at the date of its adoption. First, it is taken into account in the income of upcoming periods. For this, a separate subaccount is used. Subsequently, when depreciation is charged, the cost in the same amount is written off to other income as non-operating profit. These rules are provided for in paragraph 8 of PBU 9/99.

Art. 251 Tax Code

In tax accounting, according to sub. 11 of clause 1 of the said norm, income in the form of property that was received by a Russian company free of charge for tax purposes is not taken into account in cases where the authorized capital of the acquiring party consists more than half of the share of the transferring organization or vice versa. In this case, one more condition is necessary. Property will not be recognized as income for tax purposes only when it has not been given to third parties for a year from the date it was received. Intangible assets received free of charge in tax accounting are considered depreciable property. The accumulation of depreciation amounts begins on the first day of the period that follows the month of the commissioning of the facility. This rule is established by the 259th article of the Tax Code. The rules by which the initial value of assets acquired free of charge is determined are established by the 8th paragraph of Article 250, sub. 1, paragraph 4 of Art. 271 and Art. 273 (paragraph 2) of the Code.

Composition

The initial cost of objects acquired free of charge is set in accordance with market prices. In doing so, the provisions of Article 40 of the Tax Code are taken into account. The initial cost should not be less than the residual amount on depreciable property. Otherwise, the latter is included in the income of the recipient. The residual price of objects at the transferring enterprise or production (purchase) costs should be recorded in the document on which the property is provided. Along with this, costs can be taken into account, for example, transportation and bringing the valuables to a usable condition.

Barter

In this case, the value of the values ​​provided or subject to transfer is recognized as initial. It is set in accordance with the price at which, in comparable conditions, the company usually takes into account the amount of similar property. In some cases, it is impossible to determine the cost. In such situations, the price is accepted at which similar property is bought in the market in comparable circumstances. According to PBU 14/2000, the cost of intangible assets cannot be changed, except in cases stipulated by law. This means that when adjusting the market price of similar property, its revaluation and devaluation are not carried out. At the same time, upcoming costs, including those related to the maintenance of intangible assets, do not increase their initial cost.