Task No. 6.
A state institution, at the expense of budgetary funds, acquired the exclusive right to a utility model (patent) from an individual - the author, who is not an individual entrepreneur.
In this case, the institution paid a fee for registration of the agreement on the alienation of the patent.
The institution's expenses for paying remuneration from the cash desk to the patent holder for the alienation of the exclusive right amounted to 50,000 rubles. The fee paid for registering a patent alienation agreement is 1,200 rubles.
| Contents of operations | Debit | Credit | Amount, rub. | Primary document |
| Reflection of investments in the acquisition of the exclusive right to a utility model | 1 106 32 320 | 1 302 32 730 | 50 000 | |
| Transfer of funds to pay the fee for registration of a patent alienation agreement | 1 303 05 830 | 1 304 05 290 | 1 200 | Extract from personal account |
| Inclusion of duties as part of investments in the acquisition of the exclusive right to a utility model | 1 106 32 320 | 1 303 05 730 | 1 200 | Certificate of registration of the agreement, Certificate |
| Acceptance of an intangible asset item for accounting according to its original cost (50,000 + 1200) | 1 102 30 320 | 1 106 32 320 | 51 200 | |
| Payment of remuneration from the institution's cash desk under a patent alienation agreement | 1 302 32 830 | 1 201 34 610 | 50 000 | Expense cash order |
Comments
The exclusive right to a utility model belongs to the patent holder (Clause 1 of Article 1358 of the Civil Code of the Russian Federation). The patent holder may transfer the exclusive right to a utility model to any individual or legal entity.
The institution has the right to conclude an agreement with the copyright holder on the alienation of a patent for a utility model in the amount of 50,000 rubles. without holding a tender, subject to the conditions specified in clause 14, part 2, art. 55 Federal Law dated July 21, 2005 No. 94-FZ.
For carrying out actions related to the state registration of an agreement on the alienation of a patent, patent duties are charged (clause 1 of Article 1249 of the Civil Code of the Russian Federation).
IN in this case the institution has paid the fee provided for in clause 3.2 of Decree of the Government of the Russian Federation of December 10, 2008 No. 941.
The acquired exclusive right to a utility model meets the conditions for its acceptance for accounting as an intangible asset (clause 56 of Instruction No. 157n). An object of intangible assets is accepted for budget accounting at its original cost, equal in this case to the amount of the institution’s actual investments in its acquisition and the costs of registering an agreement on the alienation of a patent (clause 62 of Instruction No. 157n).
Costs for acquiring exclusive rights to a utility model:
· Dt 1 106 32 320 Kt 1 302 32 730, 1 303 05 730
The generated initial cost of the intangible asset object:
Analytical accounting of intangible assets is carried out in the Inventory Card for Accounting for Fixed Assets (form 0504031) (clause 68 of Instruction No. 157n).
The costs of paying the fee for registering an agreement on the alienation of a patent are included in Article 290 “Other expenses” of the KOSGU (Order of the Ministry of Finance of Russia dated December 28, 2010 No. 190n).
· Dt 1 303 05 830 Kt 1 304 05 290
Upon payment cash from the cash register:
· Dt 1,302 32,830 Kt 1,201 34,610
Instruction No. 162n does not indicate the correspondence of accounts for the payment of remuneration from the cash desk under an agreement on the alienation of an exclusive right. Therefore, this correspondence should be agreed upon with the financial authority (paragraph 5, paragraph 2 of Instruction No. 162n).
Remuneration paid to an individual under an agreement on the alienation of the exclusive right to use a utility model is not subject to insurance premiums on the basis of Part 1, 3 of Art. 7 Federal Law dated July 24, 2009 No. 212-FZ, Letter of the Ministry of Health and Social Development of Russia dated March 12, 2010 No. 559-19.
The institution does not have an obligation to withhold personal income tax from the amount of remuneration under an agreement on the alienation of the exclusive right to a utility model. Individual, who has received the specified remuneration, calculates and pays personal income tax independently (clause 2 of Article 226, clause 2 of clause 1 of Article 228 of the Tax Code of the Russian Federation).
In this case, the object of intangible assets is not used by the institution to generate income. Due to this, the object is not recognized as depreciable property (clause 1, clause 1, clause 2, article 256 of the Tax Code of the Russian Federation).
Term beneficial use the object of intangible assets is determined by the commission for the receipt and disposal of the institution’s assets based on the validity period of the patent (clause 60 of Instruction No. 157n).
The Commission annually determines the duration of the period during which the intangible asset is expected to be used, and in cases of significant change, specifies its useful life.
Task No. 7.
A government agency, using funds from income-generating activities, acquired the exclusive right to an invention (patent). The invention is intended for use in income-generating activities.
The actual costs of acquiring the patent amounted to 91,200 rubles. The remaining patent life is five years. The accounting policy of the institution for tax purposes is established linear method depreciation charges.
reflect in accounting the acceptance of an intangible asset for accounting.
| Contents of operations | Debit | Credit | Amount, rub. | Primary document |
| Reflection of investments in an intangible asset (patent) when it is acquired using funds from income-generating activities | 2 106 32 320 | 2 302 32 730 | 91 200 | Patent alienation agreement |
| Accounting for an intangible asset at historical cost | 2 102 30 320 | 2 106 32 320 | 91 200 | Certificate of acceptance and transfer of fixed assets, Inventory card |
| Monthly during the period of use of the invention (60 months) | ||||
| Depreciation calculation for intangible assets used in income-generating activities (91,200 / 60) | 2 109 61 271 | 2 104 39 420 | 1 520 | Reference |
Comments
An agreement on the transfer of an exclusive right (alienation of a patent) is subject to registration with the federal executive authority for intellectual property and without such registration is considered invalid (Article 1369 of the Civil Code of the Russian Federation).
For profit tax purposes, an institution has the right to independently determine the useful life of an invention, which cannot be less than two years (paragraph 2, paragraph 2, article 258 of the Tax Code of the Russian Federation).
Costs of acquiring exclusive rights to an invention using funds from income-generating activities:
· Dt 2 106 32 320 Kt 2 302 32 730
The generated initial cost of an intangible asset:
· Dt 2 102 30 320 Kt 2 106 32 320
Analytical accounting of intangible assets is carried out in the Inventory Card for Accounting for Fixed Assets (form 0504031) (clause 68 of Instruction No. 157n).
For intangible assets worth over 40,000 rubles. depreciation is calculated (paragraph 3, clause 93 of Instruction No. 157n). The annual depreciation amount is calculated using the straight-line method based on the book value of the intangible asset and the depreciation rate calculated in accordance with the useful life of this object.
The useful life of an object of intangible assets is determined by the commission for the receipt and disposal of assets of the institution based on the validity period of the patent (clause 60 of Instruction No. 157n).
· Dt 2 109 61 271 Kt 2 104 39 420
Transactions on the transfer of exclusive rights to inventions are not subject to VAT (clause 26, clause 2, article 149 of the Tax Code of the Russian Federation). Accordingly, the patent holder does not present the amount of VAT for payment to the institution.
Task No. 8.
In the process of carrying out development work, the government agency obtained a new technical solution - a device (utility model subject to legal protection), and also created a prototype of it.
The work was carried out at the expense of the budget. Patent fees are paid from income-generating activities.
Expenses for carrying out development work ( wages workers, insurance premiums, cost of materials, depreciation of machinery and equipment, etc.) amounted to 249,000 rubles, of which 72,000 rubles directly went to the production of the prototype.
The amount of patent fees paid is 3000 rubles.
The institution plans to use the manufactured prototype utility model for three years (36 months).
reflect the acceptance for accounting of a prototype as part of fixed assets, the acceptance for accounting of an object of intangible assets.
| Contents of operations | Debit | Credit | Amount, rub. | Primary document | |
| Reflection of investments associated with the implementation of development work | 1 106 32 320 | 1 302 11 730, 1 303 02 730, 1 303 06 730, 1 303 07 730, 1 303 08 730, 1 303 10 730, 1 303 11 730, 1 104 34 410, 1 105 36 440 | 249 000 | Payroll, Claim - invoice, Help | |
| Debiting funds from a personal account to pay patent fees | 2 303 05 830 | 2 201 11 610 | 3 000 | Extract from personal account | |
| Acceptance of patent duties for budget accounting | 2 106 32 320 | 2 303 05 730 | 3 000 | Utility model patent, Help | |
| Transfer of investments made in intangible assets to budgetary activities | 2 401 20 241 | 2 106 32 420 | 3 000 | Chief manager's decision | |
| 1 106 32 320 | 1 401 10 180 | ||||
| Reflection of investments in the production of a prototype device | 1 106 31 310 | 1 106 32 320 | 72 000 | Reference | |
| Acceptance of a prototype for accounting as part of fixed assets | 1 101 38 310 | 1 106 31 310 | 72 000 | Certificate of acceptance and transfer of fixed assets, Inventory card of fixed assets | |
| Acceptance of intangible assets for accounting (249,000 + 3000 - 72,000) | 1 102 30 320 | 1 106 32 320 | 180 000 | Certificate of acceptance and transfer of fixed assets, Inventory card fixed assets |
|
| Monthly during the useful life of the prototype (36 months) |
|||||
| Accrual of depreciation on a fixed asset item used in budgetary activities (72,000 / 36) | 1 401 20 271 | 1 104 38 410 | 2 000 | Reference | |
| Monthly during the validity period of the exclusive right to a utility model (120 months) |
|||||
| Depreciation on an intangible asset used in budgetary activities (180,000 / 120) | 1 401 20 271 | 1 104 39 420 | 1 500 | Reference | |
Comments
The utility model relates to the results intellectual activity. A utility model created by an employee in connection with the performance of his work labor responsibilities, is recognized as a service utility model. The right to obtain a patent and the exclusive right to a service utility model belong to the employer (clauses 1, 3 of Article 1370 of the Civil Code of the Russian Federation).
The exclusive right to a utility model is recognized and protected under the condition state registration, on the basis of which the federal executive authority for intellectual property issues a patent. A patent for a utility model certifies its priority and the exclusive right of the patent holder (clause 1 of Article 1232, Article 1353, clause 1 of Article 1354, clause 1 of Article 1358 of the Civil Code of the Russian Federation).
The validity period of the exclusive right to a utility model is ten years (clause 1 of Article 1363 of the Civil Code of the Russian Federation).
For actions related to a utility model patent, patent fees are charged (clause 1 of Article 1249 of the Civil Code of the Russian Federation). In this case, the institution paid the fees provided for in clauses 1.2, 1.14 of Decree of the Government of the Russian Federation of December 10, 2008 No. 941.
Institutional costs associated with the implementation of development work:
· Dt 0 106 32 320 Kt 0 302 00 000, 0 104 00 000, 0 303 00 000, 0 105 00 000
An institution has the right to transfer investments in the amount of a patent fee from extra-budgetary activities to budgetary activities based on a decision of the Federal Penitentiary Service (the territorial body of the Federal Penitentiary Service), subject to the availability of approved amounts of appropriations necessary to maintain the relevant assets. (Letter of the Ministry of Finance of Russia dated May 25, 2006 No. 02-14-10a/1354. The letter should be guided by taking into account the requirements of Instruction No. 157n and Instruction No. 162n.)
The generated value of the intangible asset object:
· Dt 1 102 30 320 Kt 1 106 32 320
The amount of investment in the creation of a prototype manufactured during development work is reflected:
· Dt 1,106 31,310 Kt 1,106 32,320.
An item of fixed assets is accepted for accounting at the generated initial cost:
· Dt 1,101 30,000 Kt 1,106 31,310
Depreciation calculation for an intangible asset:
· Dt 1 401 20 271 Kt 1 104 39 420 "
Calculation of depreciation on fixed assets:
· Dt 1,401 20,271 Kt 1,104 30,000
An institution's expenses for paying patent fees, made from funds from income-generating activities, are considered expenses for the creation of depreciable property and on this basis are not taken into account when determining the tax base, but form the initial cost of this property (clause 3 of article 257, clause 5 Article 270 of the Tax Code of the Russian Federation).
Task No. 9.
A government agency received a set of used cabinet furniture as a donation from a commercial organization.
Based on the decision of the institution’s commission, the current market value of this set of furniture is 42,000 rubles, and its remaining service life is five years. The institution does not carry out income-generating activities.
to reflect in the accounting of a government institution the receipt as a donation of a set of used cabinet furniture from a commercial organization for the purpose of conducting statutory activities.
Accounting for intangible assets in budgetary institutions installed regulations. To maintain it in accordance with the procedure established by law, it is necessary to follow the instructions developed for maintaining accounting in government organizations. Let's consider the main points of accounting for intangible assets.
What assets are classified as intangible in the budgetary environment?
In the accounting of government organizations, a non-financial asset of reusable or permanent use, suitable for following conditions(clause 56 of the instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n [hereinafter referred to as Instruction No. 157n]):
- intended to generate profit in the future;
- has no physical expression;
- it can be separated from other objects as an independent unit;
- has a service life (expected period of use) of more than 12 months;
- its further resale is not planned;
- there are documents confirming the actual existence of the asset and the right of the government organization to use it.
Clause 57 provides an exact list of those investments that cannot be considered intangible assets:
- finished scientific research, work of development departments that did not lead to the planned result;
- research of a scientific nature that is at the development stage and has not been registered due to the lack of necessary documents;
- physical objects containing the results of intellectual work.
Find out the features of accounting in government organization it is possible from the article.
How is the initial cost formed?
Unit accounting of intangible assets in budgetary institutions It is established to consider an inventory object (clause 58), which is a combination of rights acquired by a state institution to use the results of intellectual work.
- When registered, each object receives its own inventory number, according to which it is recorded in the accounting registers.
- Objects of intangible assets are recorded on an analytical account at their original cost, which is the sum of all costs associated with their purchase or production.
- First, all expenses for intangible assets are collected on the debit of account 0 106 02 000 “Investments in intangible assets” separately for each object. The price of the object is formed with value added tax, except in cases where it is known in advance that investments are made in an asset intended for activities subject to VAT (clause 62 of Instruction No. 157n). In this case, VAT on such an asset can be deducted from the budget.
- When the value of an intangible asset is fully formed on the investment account, the accumulated amount is transferred to the debit of account 0 102 00 000 “Intangible assets” to the corresponding analytical code, regardless of the planned start date of using the asset.
- The date of acceptance of an intangible asset for accounting purposes is the date of emergence of the institution’s exclusive right to this intangible asset in accordance with the legislation of the Russian Federation.
- The fact of receipt of intangible objects, as well as their movement and disposal, is reflected in accounting based on the decision of a special commission of the institution.
Basic transactions with intangible assets
To account for intangible assets and carry out operations upon their receipt, internal movement and disposal, analytical accounts are used, which are divided into:
- for 0 102 20 000 - property classified as particularly valuable;
- 0 102 30 000 - property of a government agency that is not considered valuable;
- 0 102 40 000 - assets issued under a leasing agreement.
The accountant must carry out accounting for each object in the intangible asset registration card (form No. NMA-1 approved by Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a). All business actions related to intangible assets are recorded in the transaction log and drawn up on the basis of primary documents and in accordance with Instruction No. 157n, containing general requirements For different types government institutions, and instructions for budgetary institutions, approved by Order of the Ministry of Finance dated December 16, 2010 No. 174n.
If all the necessary accounting papers are available, a posting is made to the debit of the analytical accounting account 0 102 00 000 “Intangible assets” and the credit of account 0 106 02 000 “Non-financial assets”.
The movement of intangible assets within a budgetary institution is documented with documents for internal movement and is recorded in the debit and credit of the intangible assets account in the corresponding analytical accounts.
The procedure to be followed when calculating depreciation on intangible property is described in paragraphs. 84-91 Instructions No. 157n.
- For calculation, the linear method is used, which is calculated based on the book value and useful life established by a special commission.
- Write-off (disposal) of intangible assets can occur according to various reasons. Depending on this, the necessary primary documents are drawn up, and based on the decision of the permanent commission, disposal is carried out using the residual value method (taking into account accumulated depreciation).
- All actions related to the movement of intangible assets are recorded in the journal of transactions on disposal and transfer of intangible assets.
Results
Intangible assets are complex non-financial investments and sometimes pose accounting challenges for accountants. In order to avoid mistakes, it is necessary to prepare primary documents in a timely and proper manner, strictly following the instructions of regulations.
As part of the intangible assets of a government institution, on account 102 the institution takes into account an audiovisual work (thematic film) with an initial cost of 3,000 rubles. and 100% accrued depreciation. The intangible asset was registered in December 2010, its useful life was determined to be ten years. IN at the moment the question of its obsolescence is raised. What is the procedure for write-off, in particular, the need to attract a specialized organization (experts) for write-off?
Having considered the issue, we came to the following conclusion:
An intangible asset can be written off, in particular, when a decision is made about its obsolescence.
In addition, it may now be decided that the audiovisual work does not satisfy the concept of "asset". In this case, the object is written off from the balance sheet and at the same time accepted into off-balance sheet account 02 “Tangible assets in storage” before acceptance final decision about its write-off.
If the specialized commission of an institution can independently justify the need to write off an intangible asset, then the involvement of specialized organizations (experts) by a government institution is inappropriate. The need to attract such experts has not been established by law.
The procedure for indicating the status of an accounting object in column 8 of the Inventory list (matching sheet) for objects of non-financial assets (form 0504087) for intangible assets is established by the accounting policy of the institution.
Rationale for the conclusion:
Paragraph 58 of the Instruction approved by the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as N 157n), establishes that a film or other audiovisual work that is a protected result of intellectual activity can be recognized as an inventory item of intangible assets.
The reasons why a decision may be made to write off an intangible asset are listed in Instruction No. 157n. In particular, this is the cessation of use of an intangible asset due to its obsolescence.
In addition, the first five federal standards came into force on January 1, 2018 accounting for public sector institutions, including the standard “Conceptual framework for accounting and reporting of public sector organizations”, approved by the Ministry of Finance of Russia dated December 31, 2016 N 256n (hereinafter referred to as the GHS “Conceptual framework”). This standard introduced the concept of “asset” for the first time.
According to paragraph 36 of the GHS “Conceptual Framework”, an asset is recognized as property owned by an accounting entity and (or) in its use, controlled by it as a result of the facts of economic life that have occurred, from which useful potential or economic benefits are expected to flow. The concepts of useful potential and economic benefits are disclosed, respectively, in paragraphs. 37 and 38 GHS "Conceptual Framework". In essence, the receipt of useful potential or economic benefits from property is the ability to use the object for any purposes of the institution, not necessarily related to the receipt of funds.
If the property ceases to satisfy the concept of “asset”, its recording on balance sheet accounts is terminated (Instructions No. 157n). Before a final decision is made to write off an object from registration, such property is subject to accounting on off-balance sheet account 02 “Tangible assets in storage” (Instructions No. 157n).
Thus, another basis for writing off an intangible asset from the balance sheet is a decision to recognize the object as not meeting the criteria of an “asset”.
Note that the specifics of writing off state (municipal) property are established at the level of each public legal entity. Thus, on the territory of the Caucasian municipal district Krasnodar region The Regulation on the procedure for managing and disposing of property, approved by the Council of the municipal formation Kavkazsky District dated December 24, 2009 N 192 (hereinafter referred to as Regulation N 192), is in force.
According to paragraphs. 3.1.4 clause 3.1 of Regulation No. 192, the objects of accounting of the municipal property register are, in particular, movable property of institutions with a book value of over 100,000 rubles. In this case, additional approval of the write-off with the authorized body is required in relation to movable fixed assets worth over 20,000 rubles (clause 5.1 of Regulation No. 192). In relation to intangible assets, the requirement to coordinate write-off with the authorized body is not established by Regulation No. 192. No such requirement is contained in No. 157n.
As for specialized organizations and experts, the obligation to involve them in order to make a decision on the need to write off an intangible asset is not established by law, in particular, No. 157n, Regulation No. 192. Moreover, the Russian Federation establishes the principle of efficient use of budget funds (BK RF) as one of the fundamental principles of the budget system. According to this principle, when drawing up and executing budgets, one should proceed from the need to achieve specified results using the least amount of funds (economy) and (or) achieve the best result using the amount of funds determined by the budget (effectiveness).
The disposal of intangible assets for which a service life has been established is carried out on the basis of a decision of the permanent commission on the receipt and disposal of assets (Instructions No. 157n). Such a decision is formalized by a supporting document (primary (consolidated) accounting document). Accordingly, if the specialized commission of an institution can independently justify the need to write off an intangible asset (for example, due to obsolescence), then the involvement of specialized organizations (experts) is inappropriate.
With regard to the write-off of an intangible asset of the Ministry of Finance of Russia dated March 30, 2015 N 52n (hereinafter referred to as Order N 52n), the application of the Act on the write-off of non-financial assets (except vehicles) (f. 0504104). This act is drawn up by the specialized commission of the institution, which decided to write off the intangible asset. The write-off of an intangible asset is carried out on the basis of the Act (f. 0504104) after its approval by the manager.
Moreover, in a situation where the disposal of an intangible asset will be carried out from balance sheet accounts not because it is recognized as a non-asset, then the object will not be accepted into off-balance sheet account 02 until a decision is made on the final write-off of the object.
In turn, recognition of an object as not meeting the criteria of an asset can be made not only by the institution’s commission for the receipt and disposal of assets, but also by the inventory commission. For more information on the procedure and frequency of conducting an inventory for compliance with asset criteria, see:. How to organize and conduct an inventory (for the public sector).
For objects of intangible assets, the procedure for indicating the status of an accounting object in column 8 of the Inventory list (comparison sheet) for objects of non-financial assets (form 0504087) N 52n is not established. Accordingly, this procedure should be reinforced by the provisions of the institution’s accounting policies.
In accordance with the provisions of the Instruction approved by the Ministry of Finance of Russia dated December 6, 2010 N 162n, the write-off of an intangible asset should be reflected in correspondence:
Debit KRB 1,104 39,421 Credit KRB 1,102 30,420 - reflects the write-off of an audiovisual work (thematic film).
If the write-off is made in connection with the recognition of an object not meeting the criteria of an asset, then an increase in off-balance sheet account 02 “Tangible assets in storage” is additionally reflected.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Suldyaykina Valentina
The answer has passed quality control
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
The term “intangible assets” means rights to intellectual property that meet the following requirements: do not have a physical structure, are used by a specific organization or institution long time and separated from other property, they are not resold, they have the appropriate documents (patent for rights, certificate, trademark). The unit of budget accounting for intangible assets is an inventory object.
An inventory object is an intangible asset, which means a set of rights to one patent, an agreement providing for the alienation in favor of a certain object of rights to the results of intellectual activity.
Composition of intangible assets
According to Part 4 of the Civil Code of the Russian Federation, intangible assets in budget accounting include:- New inventions;
- Utility model;
- Industrial design;
- Technology;
- Calculation and database programs;
- Breeding achievements;
- Topology of integrated circuits.
How are intangible assets designated in budget accounting?
All intangible assets in budget accounting have their own group. It is carried out in accordance existing groups property. They are established by the All-Russian Classifier of Fixed Assets OK 013-94 and have the following encryption:25,0000000 – intangible fixed assets;
25 0001000 – integrated circuits;
25 0002000 – new inventions or know-how (production secrets);
25 0003000 – trademarks;
25 0004000 – patents.
Accounting for intangible assets is carried out on inventory cards of Form N NMA-1 and is filled out by those financially responsible officials in one copy.
It is also worth noting that in the budget accounting of intangible assets special attention assigned to their original cost. This includes the actual amount of investment for the manufacture or acquisition of an object, taxes, payments to suppliers and contractors, income from use including VAT. In addition, the price includes: the amount paid to consultants, customs duties, fees for registering an object, remuneration, and other expenses.
Also, intangible assets are considered as depreciable property. This means that money will be invested in the object as long as it is useful to use.
The useful life is considered to be the time frame within which the expected period of use of the invention is included, taking into account the expected result, the presence of restrictions and the validity period of the patent.
This useful life is required to calculate depreciation at 10 years.
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