Reason for decommissioning a software product in 2021

Documents for processing receipts and debits from 01 software product accounts

In this case, indicate in the certificate: the name of the primary document, the basis, number, date and name of the business transaction;  if it is not possible to fill out the section “Note on acceptance for accounting” in the primary document - when transferring the authority to maintain accounting to centralized accounting (Guidelines approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n). In this case, indicate in the certificate: the name of the primary document, the basis, number, date and name of the business transaction;  operations to fulfill, withhold or pay off obligations, accrual of taxes, fees, insurance premiums and other obligatory payments (clauses 129, 131 of Instruction No. 174n, clauses 157, 159 of Instruction No. 183n);  writing off unrecoverable accounts receivable and unclaimed accounts payable and accruing income from the rental of property (clause

98, 150 Instructions No. 174n, paragraph 101, 178 Instructions No. 183n)

The procedure for writing off inventory items from an off-balance sheet account

Inventory and inventory items are recorded on off-balance sheet accounts in the following cases:

1. Acceptance of materials from other companies for processing - records of these operations are kept on the account. 003 “Materials accepted for processing.”
2. Commission agents account for goods for resale on the account. 004 “Goods accepted for commission.”
3. Acceptance for storage - this is what the account is intended for. 002 “Inventory and materials accepted for safekeeping” of the Chart of Accounts (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).

Let's take a closer look at the procedure for writing off materials from these off-balance sheet accounts. Postings for capitalization and write-off from the account. 002 look like this: Debit Credit Contents of transaction 002 Acceptance of inventory items for secondary storage 002 Disposal of inventory items accepted for secondary storage Write-off of inventory items from the account.

002 is carried out on the basis of:

1. form or similar document developed by the organization (taking into account the requirements of paragraph 2 of Article 9 of Law No. 402-FZ)

How software accounting is carried out

:

1. duration of use exceeds the threshold of 12 months.
2. availability of documentation confirming the right to own and use the object;
3. the prerequisites have been created for obtaining financial benefits from the operation of the asset;

The software is placed on the balance sheet at its original cost, which includes the costs incurred to purchase the licensed product. If the cost of the program does not exceed 100 thousand rubles, then, according to tax accounting rules, the asset may be considered non-depreciable. In accounting, the threshold for classifying objects as depreciable is at around 40 thousand rubles.

When a decision is made to charge depreciation on the purchased software, the service life is determined according to the technical documentation and is correlated with the standards of Art. 258 Tax Code of the Russian Federation. This rule is fixed for tax accounting; in accounting, depreciation may not be charged if the service life of the intangible asset is unknown.

How much to take into account software (Kosheleva Yu.A.)

As a primary document, we can recommend issuing a certificate (f.

Software products acquired on the basis of a non-exclusive right cannot be depreciated.

0504833). In addition, according to clause 334 of Instruction No. 157n, a card for quantitative and total accounting of material assets is opened for each software product (f. 0504041). However, natural questions arise: for how long should it be taken into account there and how can it be written off. And about what she is silent. From the above provisions of Instruction No. 157n we can conclude that the starting point for accounting for the receipt and disposal of software on off-balance sheet account 01 is the license agreement.

Relations under such an agreement are regulated by civil law, in particular Art.

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1235 of the Civil Code of the Russian Federation. According to paragraph 2 of Art. 1235 of the Civil Code of the Russian Federation, a license agreement is concluded in writing. If the contract specifies its validity period, the software products are written off at the end of this period. In the case where the license

Accounting (budget) accounting

The accounting (budget) accounting procedure in institutions is regulated by:

• In government institutions - Instructions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n);
• In budgetary institutions - Instructions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n);
• In autonomous institutions - Instructions, approved. By Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter referred to as Instruction No. 183n).

At the same time, accounting (budget) accounting in government institutions is regulated by the Instruction, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), which is common for any type of institution.

In accordance with the Directions, approved. By Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, expenses for the acquisition of non-exclusive (user) license rights to software are included in subarticle 226 “Other work, Accounting in 1C: BSU”. Issue No. 39/20

According to clause 295 of Instruction No. 157n, the financial result of the current activities of the institution is reflected in account 401 20 “Expenses of the current financial year.”

In budgetary and autonomous institutions, expenses for the purchase of software products, if they are attributed to the formation of the cost of finished products, work performed, services provided, are reflected in correspondence with account 109 00 “Costs for the production of finished products, performance of work, services” (clause 134 Instructions No. 157n).

To account for the amounts of expenses accrued by the institution in the reporting period, but relating to future reporting periods, account 401 50 “Future expenses” is used (clause 302 of Instruction No. 157n).

The procedure for allocating expenses for the acquisition of software products (protection keys) to expenses of the current financial year (formation of the cost of finished products, work performed, services provided) or to expenses of future periods depends on the procedure for the provision of primary documentation by the supplier.

In this case, there are 2 options:

1. If the supplier provides an act of provision of services (invoice) monthly (or with any other frequency), then the institution can attribute these expenses to the financial result of the current financial year (formation of the cost of finished products, work performed, services provided).

Based on clauses 102, 111 Instructions No. 162n, pp. 128, 73 Instructions No. 174n, pp. 138, 73 of Instruction No. 183n, in this case the following accounting entries are made:

• Debit 0.109.00.226 (0.401.20.226) Credit 0.302.26.730 – expenses for the purchase of software (protection keys) are reflected;
• Increase in off-balance sheet account 01 – the receipt of software (protection keys) is reflected;
• Debit 0.302.26.830 Credit 0.201.11.610 (1.304.05.226), at the same time increasing off-balance sheet account 18 (KOSGU 226) to account 201.11 - accounts payable are paid.

2. If the supplier provides an act of provision of services (waybill) immediately for the entire period of validity of the contract, then the institution can attribute these transactions to deferred expenses.

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Expenses of future periods must be written off to the financial result of the current financial year (formation of the cost of finished products, work performed, services provided) evenly over the period to which such expenses relate. The write-off procedure is established by the accounting policy of the institution.

For example, during the year, an institution can write off deferred expenses monthly in the amount of 1/12 of the contract value (provided that the contract is concluded for 1 year), or quarterly in the amount of 1/4 of the contract value.

In this case, based on paragraphs. 124, 111 Instructions No. 162n, pp. 160, 73 Instructions No. 174n, pp. 188, 73 of Instruction No. 183n, the institution prepares the following accounting entries:

• Debit 0.401.50.226 Credit 0.302.26.730 – expenses for the purchase of software (protection keys) were charged to deferred expenses;
• Increase in off-balance sheet account 01 – the receipt of software (protection keys) is reflected;
• Debit 0.302.26.830 Credit 0.201.11.610 (1.304.05.226), at the same time increasing off-balance sheet account 18 (KOSGU 226) to account 201.11 - accounts payable are paid;
• Debit 0.109.00.226 (0.401.20.226) Credit 0.401.50.226 – expenses of future periods are included in the financial result of the current financial year (formation of the cost of finished products, work performed, services provided).

In which off-balance sheet account should the software in use be accounted for?

This procedure follows from paragraphs 66 and 302 of the Instructions to the Unified Chart of Accounts No. 157n.

After putting the computer program into operation, the costs of its acquisition, accounted for as deferred expenses, are subject to write-off to the financial result of the current financial year. The procedure for writing off expenses that relate to several reporting periods is established by the institution independently. For example, an institution can write off a one-time one-time payment for the use of a computer program evenly over the period established by order of the head of the institution.

Fix the applied option for writing off deferred expenses in the accounting policy for accounting purposes.

Writing off software in accounting: acquiring exclusive rights

If a company has acquired exclusive rights to use software, then the program is usually recognized as an intangible asset. In this case, the asset is recorded on the account. 04, its value is written off through depreciation over the period of the useful life established by the company, i.e. the process is essentially similar to the disposal of a fixed asset.

The acquisition of an exclusive right to software is reflected in accounting as follows:

Example

A company operating on OSNO, in August 2021, under an alienation agreement, acquired exclusive rights to accounting software worth 420,000 rubles, while paying a state fee for registering rights to the software in the amount of 20,000 rubles. The validity period of the exclusive right is 5 years. The method for calculating depreciation of intangible assets is linear.

By September 2023, the cost of the software will be completely written off as expenses.

Accounting for fixed assets on off-balance sheet accounts in 1C: BGU 8

I will structure the article as follows: I will draw your attention to how accounting was previously carried out on off-balance sheet accounts, and how it is now necessary to maintain it.

Expenditures on the program that will not be included in the intangible assets are carried out under subarticle KOSGU 226 “Other work, services.” Reflect them on accounts that are linked to this code: 302.26, 401.20.226.2 If the institution received a computer program for use, reflect it on off-balance sheet account 01.

In general, off-balance sheet accounts are necessary for full accounting of fixed assets, since these fixed assets do not play a role in the balance sheet of the institution, but they still require control.

There is also special reporting for government agencies on values ​​in off-balance sheet accounts. As we all remember, accounting for off-balance sheet accounts is carried out according to a simplified scheme: the principle of double entry may not be used (in postings with off-balance sheet accounts there may be no corresponding account).

The lack of rigor in recording transactions with off-balance sheet accounts is explained by the fact that they do not participate in the formation of the balance, for which double correspondence must be observed. Let's summarize: - accounting on off-balance sheet accounts is important for control;

Accounting on off-balance sheet accounts in 1C.

Budget accounting

Recording on accounts, unlike balance sheet accounts, is simple; a corresponding account is not needed to generate postings.

The main business situations in which an institution, in accordance with current legislation, needs to make entries on off-balance sheet accounts.

Before the entry into force of the amendment to Instruction 157n dated March 31, 2018, accounting for both rented property and property received for free use was kept in account 01 “Property received for use.”

In the latest edition of Instruction 157n, the purpose of account 01 is interpreted differently:

“The account is intended to account for property received by an institution for use that is not leased”

.

These changes are associated with the introduction of account 111.40 “Rights to use non-financial assets”, which currently accounts for the rights to use non-financial assets in accordance with the terms of lease agreements.

Important to consider

PURCHASE OF COMPUTERS IN 2021. Magazine "Advisor to the Accountant"

PURCHASE OF COMPUTERS IN 2021

I.V.
Artemova, chief accountant, consultant

Computer as the main tool

A computer consists of a whole set of components - motherboard, processor, RAM, hard drive, monitor, keyboard, mouse and others. When accounting for computers purchased by an institution in 2021, it is necessary to take into account the orders of the Russian Ministry of Finance dated December 31, 2016, which entered into force on January 1, 2021:

These federal standards are mandatory for use by institutions. At the same time, accounting instructions continue to apply, in particular the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n

(hereinafter referred to as Instruction No. 157n). Recommendations for accounting, according to the GHS “Fixed Assets”, are communicated by system letters from the Ministry of Finance of Russia:

Fixed assets are tangible assets, regardless of their value, with a useful life of more than 12 months, intended for repeated or permanent use by the accounting entity on the basis of the right of operational management (the right of ownership and (or) use of property arising under a lease agreement (lease of property) or agreement for gratuitous use) for the purpose of performing state (municipal) powers (functions), carrying out activities to perform work, provide services, or for the management needs of the accounting entity. The specified material assets are recognized as fixed assets when they are in operation, in reserve, on conservation, as well as when they are transferred by an institution for temporary possession and use (clause 7 of the GHS “Fixed Assets”). An object of fixed assets is an object with all fixtures and accessories, or a separate structurally isolated object, intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole and intended to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently ( clause 41 of Instruction No. 157n, clause 10 of the GHS “Fixed assets”). Currently, there are two main approaches to accounting for a computer as a fixed asset:

www.referent.ru

Accounting for fixed assets on off-balance sheet accounts in 1C: BGU 8

I will structure the article as follows: I will draw your attention to how accounting was previously carried out on off-balance sheet accounts, and how it is now necessary to maintain it. In general, off-balance sheet accounts are necessary for full accounting of fixed assets, since these fixed assets do not play a role in the balance sheet of the institution, but they still require control. There is also special reporting for government agencies on values ​​in off-balance sheet accounts.

As we all remember, accounting for off-balance sheet accounts is carried out according to a simplified scheme: the principle of double entry may not be used (in postings with off-balance sheet accounts there may be no corresponding account). The lack of rigor in recording transactions with off-balance sheet accounts is explained by the fact that they do not participate in the formation of the balance, for which double correspondence must be observed.

Let's summarize: - accounting on off-balance sheet accounts is important for control;

Is it necessary to account for this software in off-balance sheet account 01?

In accordance with paragraphs. 66 and 333

“Instructions for the use of the Unified Chart of Accounts.”

, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), intangible assets received for use by an institution (licensee) are accounted for in off-balance sheet account 01 “Property received for use” at a cost determined based on the amount of remuneration established in the contract for the entire period of use.

66 Instructions No. 157n are also indicated by the judicial authorities (see, for example, the decision of the Twelfth Arbitration Court of Appeal dated October 23, 2014 No. 12AP-6735/14,

When are fixed assets written off?

1. Inspect the OS.
2. Establish the reasons for liquidation.
3. Assess the possibility and feasibility of restoration and subsequent operation.
4. Identify those responsible for write-offs before the date of complete wear and tear.
5. Estimate the amount of income or expense from write-off.
6. Determine the possibility of using individual parts of the OS as materials or spare parts, selling scrap metal, etc.
7. Identify the presence of precious metals, control the removal of parts or components of the operating system in which they are located, control their acceptance for storage based on instructions.

How to create a liquidation commission

The decision to write off fixed assets in budgetary institutions in 2019 is made by a commission created in the organization, based on the results of a scheduled or extraordinary inventory (clause 81 of the GHS “Conceptual framework for accounting and reporting of public sector organizations”). Possible reasons for this verdict:

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Software is taken into account in other expenses on an even monthly basis, starting from the month the software is installed on the computer, during the period of use of the software (Letter of the Ministry of Finance dated December 30, 2010 N 03-03-06/2/225). The period of use of the software is the validity period of the license agreement, and if it is not established, the period determined by the institution itself (Letter of the Ministry of Finance dated March 18, 2014 N 03-03-06/1/11743).

The procedure for recording a computer program and the procedure for writing off from an off-balance sheet account

However, it should be taken into account that maintaining a journal of transactions No. 99 for off-balance sheet accounts is not provided for by Instruction No. 157n.

Similar explanations are given in letters of the Ministry of Finance of the Russian Federation dated October 2, 2013 N 02-06-10/40915, dated August 29, 2013 N 02-06-10/35603. The institution is required to account for intangible assets received for use by the institution (licensee) in off-balance sheet account 01 in accordance with the requirements of paragraph.

Therefore, develop the procedure for recording and storing documents on movements on off-balance sheet accounts, the procedure for creating a journal, and the procedure for filing documents with the journal yourself and approve it in the accounting policy of the institution.

Rationale From the recommendation of Sergei Razgulin, Actual State Advisor of the Russian Federation, 3rd class. How to formalize and reflect in accounting and taxation the acquisition of a computer program. An institution can not only create a computer program on its own, but also buy it.

By purchasing a computer program, an institution acquires:

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

This procedure is established by paragraph 1 of Article 1233, paragraph 1 of Article 1235 and Article 1236 of the Civil Code of the Russian Federation.

Question: ...The institution’s balance sheet includes software purchased

“Budget Accounting”, 2008, N 2 Question: Currently, software acquired under a government contract is listed on the balance sheet of an institution as an object of fixed assets under article 310 of the economic classification of expenditures of the federal budget of the Russian Federation “Increase in the cost of fixed assets”.
In accordance with clause 10 of Instruction No. 25n, fixed assets include material objects used in the course of the institution’s activities when performing work or providing services or for the management needs of the institution, which are in operation, in reserve, for conservation, leased, as well as treasury property of the Russian Federation, regardless of the cost of fixed assets with a useful life of more than 12 months. According to these characteristics, the software is not suitable for fixed assets and cannot be assigned an inventory number. In addition, the property tax base is overstated. Please provide clarification on the possibility of writing off software products from the institution’s balance sheet. Answer: In accordance with Order of the Ministry of Finance of Russia dated August 24, 2007 N 74n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (hereinafter referred to as the Instructions), the costs of paying for contracts for the acquisition or creation of objects related to intangible assets that are not have a tangible structure and for which documents have been drawn up confirming the exclusive right of the institution to them, for the purpose of providing state (municipal services) are classified under Article 320 “Increase in the value of intangible assets.” Accounting for these assets should be carried out on account 0 102 01 000 “Intangible assets”. Services in the field of information technology (acquisition of non-exclusive (user) rights to software, including the acquisition and updating of reference and information databases) are classified under subarticle 226 “Other work, Corrected”; - an erroneous entry discovered before the presentation of the balance sheet and requiring changes in the transaction journal, depending on its nature, is recorded using the “red reversal” method and an additional accounting entry on the last day of the reporting period; — an error detected in the budget accounting registers for the reporting period for which the financial statements have already been submitted in the prescribed manner, is recorded using the “red reversal” method and an additional accounting entry with the date the error was discovered. Additional accounting records for correcting errors, as well as corrections using the “red reversal” method, are drawn up with a Certificate (f. 0504833), which makes reference to the number and date of the corrected transaction log, document, and the rationale for making the correction. A.Yu.Bunina Auditor Signed for publication on January 24, 2008 www.lawmix.ru

Accounting for software on an off-balance sheet account

What documents, in addition to the contract and act, should the developer (if he is one, and not an intermediary) of software, domains and Internet versions submit to the accounting department? Answered by Olga Troshina, senior expert You must reflect on off-balance sheet account 01: the right to use a computer program, the right to access electronic versions. 2. If the license is unlimited, and the program is updated over time, then these changes do not need to be reflected on the 01 balance sheet.

if an institution has been transferred the rights to a computer program under a license agreement, it will be an intangible asset received for use. Such a computer program should be recorded at a cost determined based on the amount of remuneration under the contract. This is stated in the Instructions to the Unified Chart of Accounts No. 157n.

3. When purchasing a computer program (use right), the institution enters into a license agreement with. An acceptance certificate is attached to it.

Postings to off-balance sheet accounts

Property received under a lease agreement or accepted for safekeeping is accounted for at the cost specified in the agreement with the counterparty. If the agreement does not contain information about the value of an asset or inventory, then to determine it, the organization can use the services of an independent appraiser. If the value of an asset cannot be assessed for one reason or another, it is taken into account in an off-balance sheet account in quantitative terms. A product supply agreement was concluded between Stolitsa LLC and Karavella JSC, according to which Karavella JSC pledges equipment worth RUB 814,350 as security for payment. Payment for the goods was not reflected in a timely manner, and therefore the equipment is transferred to the disposal of Stolitsa LLC, after which Stolitsa sells it.

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