Usn to reflect the purchase of the 1c program. Accounting for expenses for an accounting program. Accounting entries for accounting for computer programs

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.

Purchasing software in 1C 8.3

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

Almost every organization in the course of its activities is faced with the acquisition and use of computer programs. How are expenses for computer programs taken into account in accounting and tax accounting? What entries reflect accounting for computer programs?

A computer program, based on its characteristics, is similar to a specific category of property - intangible assets, but in reality it does not belong to them. Since in this case one of the main conditions for the compliance of an accounting object with the category of intangible assets is not met - the exclusive right to this object. The acquisition of a computer program by an organization is, in essence, the purchase of non-exclusive rights to use this program as a user.

Validity period of the right to a computer program

In order to accept a computer program for accounting, you need to know the period of its use - the period of validity of the program license. It is usually specified in the license copy or license agreement. In the absence of such, the period of use of the software is taken to be the validity period of the purchase agreement. If there is no mention of the period either in the contract or in the agreement, then following paragraph 4 of Art. 1235 of the Civil Code, it should be considered equal to 5 years.

Accounting for computer programs

States that the cost of purchasing a computer program should be recorded in accounting as deferred expenses.

When purchasing a non-exclusive right to use a computer program, account 97 reflects the amount of the initial cost of a specific object.

During the entire useful life of the computer program, the initial cost is written off to the debit side of the organization's cost accounts, in accordance with the specifics of the software used and its relationship to the production process. In simple terms, the object is, as it were, depreciated.

Accounting entries for accounting of computer programs:

D 97 K 60 (76)− expenses were incurred when acquiring a non-exclusive right to the software;
D 19 K 60− input VAT on purchased software is taken into account;
D 68 K 19− input VAT on the purchase of the program is deductible;
D 60 (76) K 51− payment was made from the current account for the computer program.

After the software is accepted for accounting, every month part of the cost is written off in the manner approved by the enterprise’s accounting policy.

Posting for writing off the cost of software – D 20 (25, 26, 44) K 97

In addition, the software object must be shown on the organization’s balance sheet. Since there is no such name in the chart of accounts, the accountant needs to create it himself.

Tax accounting accounting of computer programs

To correctly calculate income tax, costs associated with the purchase of any computer program should be taken into account as part of other expenses.

Clause 1 of Art. 272 of the Tax Code of the Russian Federation says that expenses accepted for tax purposes must be carried out in the reporting period in which they were made, regardless of their payment. According to paragraph 1 of Art. 26 of the Tax Code of the Russian Federation, expenses for software are taken into account when taxing profits. In this case, expenses in the amount of the initial cost of the object can be written off once, since the Tax Code does not prohibit this. In arbitration judicial practice, many cases have accumulated when judges supported precisely this position.

Organizations using the cash method can, without the slightest doubt, write off the costs of purchasing the necessary software at a time. Also, organizations that have chosen a simplified taxation system can do this without hesitation.

The difference between two accounting: tax and accounting

Since in accounting the costs of the program are taken into account as part of deferred expenses, and in tax accounting they are written off at a time in full at the time of the transaction, a taxable temporary difference arises. The effect of this difference is a deferred tax liability. It must be taken into account on account 77, specially created for such cases.

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.

How to reflect the purchase of 1C in accounting and tax accounting

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

Purchasing software in 1C 8.3

The operation is routine.

How to reflect the purchase of a 1C program or other software in 1C Accounting 8.3?

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.

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

Based on materials from: programmist1s.ru

Write-off of the 1C program (Deferred expenses)

1C company software products are an intangible asset (an intangible asset), but when purchasing software you are given not a specific intangible asset, but non-exclusive rights to use intangible assets. The purchase of such software goes to the enterprise’s balance sheet, and its cost is written off in equal shares within the period established by the Buyer’s organization!

Receipt of the 1C program (receipt of deferred expenses)

The receipt of the 1C program is formed by the document Receipt (acts, invoices) - Services (Act).

Forming a document Admission — Services (Act)

We fill out the header of the document, and add the software product that was purchased to the tabular part of the document. Please note that The transfer of non-exclusive rights to use the product is not subject to VAT. The supplier gives you the document Transfer of Rights!

Enter accounting account 97.21. In the Future expenses field, enter a new element.

Fill in the data.

Name - the name that will be displayed in the list.

Type for NU - Other.

Type of asset in the balance sheet - Other non-current assets.

Amount - the total cost of the product.

Recognition of expenses - by month

Write-off period - enter the date range in which the write-off will be carried out.

Cost items - Other costs

The document Receipt (deed, invoice) generates postings to accounts D 97.21 K 60.01.

Write-off of the 1C program (write-off of RBP)

Our software product was purchased on 01/05/2017, therefore, for the period from 01/05/2017 to 01/31/2017, we must accrue a write-off for less than a full month!

Let's go to Operations - Regular operations.

Create a routine operation Write-off of deferred expenses for the 1C program.

Select write-off date ranges. In our case, the start of decommissioning of the 1C program occurs in January 2017.

The document generates calculations and transactions for writing off the 1C program.

This operation can be performed via Closing the month. Now you can view the payment card.

Accounting for expenses on an accounting program

Let's see from the closing processing. Let's go Operations - Month End. Click on Write-off of deferred expenses and choose Write-off of deferred expenses.

As can be seen from the Help-calculation, the write-off of the 1C program is calculated in the period from January 5 to January 31, in column No. 8 (Number of months/days in the current period) this is the coefficient that affects the amount of the calculation of the write-off of the 1C program.

During subsequent routine operations of closing the month, the write-off calculation of the 1C program will be performed.

In accordance with the Civil Code of the Russian Federation, the purchase of software involves the transfer to the buyer of a non-exclusive right to use it with the execution of the relevant primary documents in accordance with legal requirements. According to Federal Law No. 402-FZ “On Accounting”, business transactions must be accompanied by supporting documents. The costs of decommissioning the 1C program are confirmed by the license agreement and the acceptance certificate.

How to pay for purchased software in 1C?

To pay for the 1C program, you will need to draw up a payment document and register a bank statement. For this:

In the “Bank” section of the “Bank and Cash Desk” main menu, a new “Payment Order” is generated, in which all the necessary fields are filled in;
The date of payment is indicated;
The account to which the funds will be transferred is selected from the relevant directories;
The name of the supplier and the contract is filled in;
Please indicate the details of the bank account to which the payment is transferred.

To print a payment order, use the button with the same name at the bottom of the form, after which the document is saved and posted.

In the “VAT” field, you should indicate the “Without VAT” option, since the transfer of rights to use intellectual property, according to the Tax Code of the Russian Federation, is exempt from VAT.

Next, select a name cash flow items. Enter the payment amount and indicate the rate “Excluding VAT”. Please note that when using the electronic version of a payment order, the payment type is filled in as a bank code. In the corresponding field of the document, the details are selected from the drop-down list or the user enters the value set by the recipient's bank. Next, enter the purpose of the payment in the provided field.

With full prepayment of the 1C program:

The payment document establishes the corresponding attribute;
A “Write-off from the current account” is issued, in which all details are automatically taken from the payment document;
“Write-off from the current account” is created in the “Bank Statements” journal of the “Bank” section of the “Bank and Cash Desk” menu using the “Write-off” button in the journal form.

The bank statement confirmation option should be disabled if the purchase has not been paid for and therefore the account has not been debited. Saving “Write-offs from the current account” does not create transactions and movements in the registers. The required flag is set when registering a bank statement.

After confirming the debiting of funds from the organization’s account with a statement from a banking institution, the previously saved “Writing off from the current account” is carried out, generating the corresponding entries in the accounting.

Confirmation of this document is carried out as follows:

From the list of bank statements located in the “Bank” section of the “Bank and Cash Desk” menu, the unaccounted “Write-off from the current account” opens;
The “Confirmed by bank statement” flag is set in it, the document is saved and posted.

How to take into account the costs of purchasing a 1C program

To account for the costs of purchasing the 1C program, the “Receipt of goods and services” is first generated and filled in, the posting of which creates the corresponding accounting entries. New document:

Opens from the “Purchases and Sales” menu in the “Purchases” section;
The required type of transaction is set to “Purchase, commission”.

When entering information into the “Counterparty” and “Agreement” fields in the header, the supplier and the corresponding agreement with him are selected from directories of the same name.

In the provided field for selecting a contract, only those contracts for which the “With supplier” type is provided are displayed.

Next, fill out the “Services” tab in the document in question. The nomenclature must correspond to the type of paid service. First, in the “Nomenclature” directory, the service of interest must be entered in the “Services” folder. Next, fill in the remaining fields.

For the purchased 1C program, you should set the appropriate attribute “Service” in the product directory for the specifics of reflection in accounting.

When filling out the tabular section “Receipts of goods and services” on the “Services” tab for the item, the method of recognizing costs must be indicated. In the corresponding fields of the “Future Expenses” directory:

Select the cost recognition method from the drop-down list;
The type of asset is indicated, the write-off value of which is established in accordance with the procedure for similar assets - “Other current assets”.

The “Future Expenses” directory is available in the “Income and Expenses” section of the “Directories and Accounting Settings” main menu.

On the “Additional” tab, enter the details of the provided receipt document. Please fill in the appropriate fields for the number and date. If necessary, the consignor and consignee are also indicated. After this, the document is processed.

Thus, the costs of purchasing the 1C program will be written off in parts in accordance with the parameters established in the “Future Expenses” directory.

How to include part of the expenses for writing off 1C in the current period?

To assign part of the costs to the write-off of 1C in the current period, a routine operation “Month Closing” is created, which indicates the type of operation “Write-off of deferred expenses”. Typically, such operations in 1C are performed by the “Month Closing” processing. Let's consider this operation separately:

From the “Operations” menu in the “Period Closing” section, the routine operation “Month Closing” opens (photo No. 8);
The current period is selected, the commands “Write off expenses for future periods” and “Perform month closing” are set.

Photo No. 8. Creating a closing period (month) and filling in the fields.

Postings as a result of performing a routine operation are shown in photo No. 9. After all operations are completed, the amount of written-off expenses is checked. This completes the procedure for accounting and writing off expenses for the purchase of the 1C program.