Auditor,
Member of the House tax consultants RF
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The Ministry of Finance of the Russian Federation by order of December 27, 2007 N 153n approved the new RAS 14/2007 "Accounting intangible assets", which replaces the PBU 14/2000 of the same name.

The new PBU should be applied with financial statements 2008.

Why was it necessary to change the PBU

The first reason for replacing PBU is that since January 1, 2008, relations in the field of intellectual property are regulated by Section VII "Rights to the results of intellectual activity and means of individualization" of Part IV of the Civil Code of the Russian Federation.

The second reason lies in the need for an introduction to the Russian accounting practice certain provisions of the international standard financial reporting IAS 38 Intangible Assets.

Consider the main innovations.

Conditions for accepting an object for accounting

To the conditions, which had to be observed in accordance with PBU 14/2000 when accepting intangible assets for accounting (identification, lack of physical structure; use in activities during the period beneficial use more than 1 year, the ability to bring economic benefits in the future) new ones were added.

The organization should not assume the resale of the object within 12 months or normal operating cycle. The deadline has not been announced before.

An object is included in intangible assets only if its actual (initial) cost can be reliably determined. The wording "use in activities" is replaced by " intended for use».

Among necessary conditions the existence of a restriction on the access of other persons to the economic benefits brought by the object is named ( control over the object). Access can be restricted, for example, by legal liability for illegal use.

Changes were made in the list of documents that the organization must have and confirm (clause 3 b) the existence of the asset and rights of this organization on the result of intellectual activity or a means of individualization. This is due to the entry into force of the new, IV part of the Civil Code of the Russian Federation, dedicated to copyright.

Composition of intangible assets

In civil law, objects of industrial property are divided from 01.01.2008 into results of intellectual activity And means of individualization. The first includes objects of patent law - invention, utility model, industrial design and know-how. As a means of individualization, a company name and a service mark, the name of the place of origin of the goods and the commercial designation are singled out.

In this regard, in PBU 14/2007, instead of the previously used concept of "objects of intellectual property", new terms are used: "the result of intellectual activity" and "means of individualization".

An important change is the inclusion of Intangible assets of trade secrets (know-how), which were previously allocated as intangible assets only in tax accounting.

According to the new rules, intangible assets do not include expenses related to education legal entity (organizational expenses).

Initial assessment of intangible assets

Now the initial cost of intangible assets is called the actual (initial) cost.

The rules for forming the initial cost of an asset, depending on the methods of acquiring intangible assets, have not undergone significant changes.

Clarified (clause 10 PBU 14/2007) that expenses on loans and borrowings attracted for the acquisition of intangible assets (for example, interest and related exchange differences) are not included in their initial cost, except in cases of purchase/creation investment intangible assets.

Paragraph 9 of PBU 14/2007 contains a more detailed list of expenses that can be included in the initial cost object created by the organization.

The new PBU defines the procedure for assessing intangible assets received by a legal entity upon privatization state and municipal property way of transforming a unitary enterprise into an open Joint-Stock Company.

NMA of non-profit organizations

Paragraph 4 of order N 153n states that the new PBU is being distributed for non-profit organizations in relation to objects accepted by the organization for accounting in 2008 and beyond. Consequently, the new provisions should not apply to objects registered before 12/31/2007.

NMA of a non-profit organization depreciationnot subject to.

Subsequent assessment of intangible assets

Revaluation

Commercial organizations can (i.e., this is an element of accounting policy) re-evaluate a group of homogeneous intangible assets. This can be done no more than once a year (at the beginning of the reporting year) at the current market value. The current one for revaluation is determined solely on the basis of data from the active data market of intangible assets.

Revaluation should be carried out by recalculating the residual value of intangible assets. The procedure for revaluation is similar to the procedure for revaluation of fixed assets, as defined in PBU 6/01 “Accounting for Fixed Assets”.

Impairment

Prior to 2008, impairment testing in Russian RAS was provided only for financial investments if there are signs of a steady decrease in their value (clause 38 PBU 19/02).

Paragraph 22 of PBU 14/2007 provides for an impairment test of intangible assets. Organizations can conduct such an audit at their own will in the manner determined by international financial reporting standards, in particular IAS 36 Impairment of Assets. Previously, direct references to the text of IFRS were not used in Russian accounting regulations.

Depreciation of intangible assets

The text of section IV PBU 14/2007, dedicated to the depreciation of intangible assets, is based on the translation of IAS 38 and differs significantly from the previous ones Russian rules. The most important innovation is that organizations will be able to change the useful life (SLI) and the method of depreciation.

Useful life needed check annually for its realism. Namely, whether the company will be able, as expected, to use the asset within a predetermined period. If the expected period has changed significantly (by how much - it is not said), it must be reviewed, for example, for a reduction (clause 27 of PBU 14/2007).

Paragraph 27 of the PBU states that the adjustments that have arisen in connection with the change in the SPI will be reflected in accounting and financial statements at the beginning of the reporting year as changes in estimated values. That is, changes in the duration of the FTI intangible asset should be reflected by adjusting the depreciation rates in the current and subsequent periods until the end of its service life. This is not a change in accounting policy, adjustments to comparative information and incoming balances in the "inter-reporting period" are not made, past depreciation values ​​should not be recalculated.

If the asset is set does not work, intangible assets will be considered with an indefinite useful life Depreciation will not be charged on it. But for such assets, the organization must annually confirm that there are still factors that hinder the reliable establishment of the STI for this object (paragraph 27 of PBU 14/2007).

But if it later turns out that the indefinite period has ceased to be such, a definite period should be established for this asset and the method of its depreciation.

Depreciation methods

Waysdepreciation remained the same (clause 28 PBU 14/2007). However, the method of calculating depreciation has changed reducing balance method, when using which organizations will be able to apply a coefficient no higher than 3.

Please note: in PBU 14/2007 not included the following norms PBU 14/2000:

• application common ways depreciation to "groups of homogeneous intangible assets" during their entire JI (clause 15 PBU 14/2000);
• suspension of depreciation of intangible assets in case of "conservation of the organization" (clause 15);
• special rules for calculating depreciation in seasonal production - evenly over the period of work in the reporting year (clause 16);
• reflection of intangible assets, the cost of which has been fully repaid, in a conditional assessment, with its inclusion in financial results (clause 21);
• a description of two ways to reflect the accrued depreciation in accounting - by accumulating the corresponding amounts in a separate account or by reducing the initial cost of the object (clause 21).

Write-off of intangible assets

A list of cases has been added to this section of the PBU in which there is a disposal of intangible assets, for example, due to obsolescence, identification of a shortage of assets during their inventory, transfer under an agreement on the alienation of an exclusive right to a result of intellectual activity or to a means of individualization; transfer of the exclusive right to other persons without an agreement, etc.

Granting the right to use intangible assets

PBU 14/2007 clarified the accounting of operations related to granting the right to use intangible assets, with the right holder (licensor) and licensee. The clarifications are related to the need to bring the wording in line with the new civil legislation. The accounting procedure itself remained unchanged for both parties.

Goodwill Accounting

The composition of intangible assets still includes the business reputation of an organization that arose in connection with the acquisition of another organization as a property complex (in whole or in part).

In the new PBU, an explanation appeared that a positive business reputation is formed "in connection with acquired unidentifiable assets".

Paragraph 45 of PBU 14/2007 clearly states that negative business reputation is included in other income of the buyer in full, at a time, and is not recognized within a year of 20 years as it was before.

Disclosure of information in financial statements

The amount of information on intangible assets that should be reflected in the financial statements will increase markedly.

The composition of the information about accounting policy compared to the previous list, two new items are included. The following should be disclosed: changes to the STI intangible assets; changes in the methods of their depreciation.

When disclosing information in the financial statements, information on intangible assets created by the organization itself is highlighted separately. In addition, information is also disclosed on changes in the FTI and methods of amortization of intangible assets, on revaluations and depreciation.

1. Conditions for recognition of an intangible asset and its valuation

PBU 14/2007 applies to all legal entities, except credit institutions And budget institutions.

The norms of PBU 14/2007 must also be complied with by non-profit organizations - in relation to those objects of intangible assets that will be taken into account after January 1, 2008.

Depreciation for such objects is not charged - clause 24 of this PBU.

The conditions for recognition of intangible assets have been adjusted. In particular, intangible assets are now recognized not only as objects that can bring economic benefits in the future, i.e., intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization, but also objects that are used in activities, aimed at achieving the goals of creating a non-profit organization (including business activities carried out in accordance with the legislation of the Russian Federation).

In addition, paragraph 3 of PBU 14/2007 clarifies that only such objects that the organization does not plan to resell within the next 12 months can be recognized as an intangible asset. or normal operating cycle if it exceeds 12 months.

Recognition of an intangible asset is linked to the availability of properly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other titles of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or a means of individualization, documents, confirming the transfer of the exclusive right without an agreement, etc.

Since January 1, 2008, the concept of “control” over an object has been added, expressing the presence of restrictions on the access of other persons to the economic benefits that it can bring given object.

Examples of objects that can be recognized as intangible assets while meeting all the conditions established in paragraph 3 of PBU 14/2007 are listed in paragraph 4 of this PBU:

works of science, literature and art;

programs for electronic computers;

inventions;

useful models;

selection achievements;

production secrets (know-how);

trademarks and service marks.

In addition, goodwill that has arisen in connection with the acquisition of an enterprise as a property complex (in whole or in part) is also taken into account as part of intangible assets.

The intellectual and business qualities of the organization's personnel, their qualifications and ability to work, as before, cannot be considered intangible assets.

A prerequisite for the recognition of an intangible asset is the ability to reliably determine the actual (initial) value of the object - in the manner prescribed in paragraphs. 6 - 15 PBU 14/2007.

An important change in PBU 14/2007 was that now it is allowed to change the initial cost of an intangible asset in two cases:

when carrying out, by decision of the organization, an annual revaluation of intangible assets (not more than once a year in relation to groups of homogeneous objects with the determination of the market value according to the active market of the relevant intangible assets);

in case of depreciation of intangible assets (in the manner prescribed by international financial reporting standards).

2. Organizational expenses

According to paragraph 4 of PBU 14/2007, since 2008, expenses related to the formation of a legal entity (organizational expenses) are no longer considered intangible assets.

Therefore, in paragraph 3 of the Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n, which approved the new PBU 14/2007, the procedure for writing off these expenses in accounting is prescribed - as of January 1, 2008, it is necessary to write off the amount of organizational expenses taken into account in the composition intangible assets, minus accrued depreciation, to the account of retained earnings (uncovered loss).

Since the “old” PBU 14/2000 provided that organizational expenses could be amortized only by reducing their value on the credit of account 04 “Intangible assets” (i.e., without using account 05 “Amortization of intangible assets”), in fact, the accountant of the organization, which, as of January 1, 2008, “underwritten” organizational expenses were included in intangible assets, it is necessary to simultaneously transfer the remaining amount from the credit of account 04 “Intangible assets” to the debit of account 84 “Retained earnings (uncovered loss)”. This entry should be dated January 1, 2008.

3. Goodwill

As before, goodwill is included in intangible assets. It can be positive or negative:

a positive business reputation should be viewed as a premium on the price paid by the buyer in anticipation of future economic benefits in connection with acquired non-identifiable assets, and accounted for as a separate inventory item;

a negative goodwill should be considered as a price discount given to the buyer due to the lack of factors of stable buyers, reputation for quality, marketing and sales skills, business connections, management experience, staff qualifications, etc.

The cost of acquired business reputation for accounting purposes is determined by calculation as the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex (in whole or in part) and the sum of all assets and liabilities under balance sheet on the date of its purchase (acquisition).

A positive business reputation must be depreciated over 20 years (but not more than the life of the organization), and depreciation can only be charged on a straight-line basis.

Negative business reputation does not need to be attributed to account 98 "Deferred income" and written off evenly over 20 years.

According to clause 45 of PBU 14/2007, negative goodwill is applied in full to the financial results of the organization as other income at a time.

4. Useful life of an intangible asset
determined based on:

the period of validity of the organization's rights to the result of intellectual activity or means of individualization and the period of control over the asset;

the expected period of use of the asset, during which the entity expects to receive economic benefits (or use in activities aimed at achieving the goals of creating a non-profit organization).

If it is impossible to determine the period of use of the object, the “old” PBU 14/2000 provided for the establishment of a depreciation rate for 20 years (but not more than the period of the organization’s activity).

However, in the new PBU 14/2007, this rule is excluded - now, if the deadline cannot be set, the object is recognized as an intangible asset with an indefinite useful life, and depreciation is not charged on it.

For such objects, the organization should annually check for the presence of factors that do not allow to reliably determine the useful life of the asset, and as soon as these factors disappear, the organization determines the useful life of the intangible asset and chooses a depreciation method.

In addition, an annual check of the terms must also be carried out for those intangible assets for which the useful life was immediately established - in this case, it is checked whether the term needs to be clarified (for example, if the period of the planned use of the asset changes significantly).

If the calculation of the expected flow of future economic benefits from the use of intangible assets is not reliable, only the straight-line method should be used when depreciating such an item.

If an organization calculates the depreciation of intangible assets using the declining balance method, in accordance with PBU 14/2007, a special coefficient must participate in the calculation, the value of which the organization determines independently, but it cannot be higher than 3 (i.e., a methodology similar to that used in in relation to fixed assets in accordance with PBU 6/01 "Accounting for fixed assets").

Appendix to the Order of the Ministry of Finance of the Russian Federation dated December 27, 2007 No. 153n

I. General provisions

1. This Regulation establishes the rules for the formation in accounting and financial statements of information on intangible assets of organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and budgetary institutions).

2. This Regulation does not apply to:

• a) research, development and technological work that did not give a positive result;
• b) research, development and technological works that have not been completed and not formalized in accordance with the procedure established by law;
• c) material carriers (things) in which the results of intellectual activity and equivalent means of individualization are expressed (hereinafter referred to as means of individualization);
• d) financial investments.

3. To accept an object for accounting as an intangible asset, the following conditions must be met at a time:

• a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation);
• b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other titles of protection , an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), as well as there are restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object);
• c) the possibility of separating or separating (identifying) an object from other assets;
• d) the object is intended to be used for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months;
• e) the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;
• f) the actual (initial) cost of the object can be reliably determined;
• g) the object has no material form.

4. If the conditions specified in paragraph 3 of this Regulation are met, intangible assets include, for example, works of science, literature and art; programs for electronic computers; inventions; useful models; selection achievements; production secrets (know-how); trademarks and service marks.
Goodwill that has arisen in connection with the acquisition of an enterprise as a property complex (in whole or in part) is also taken into account as part of intangible assets.
The following are not intangible assets: expenses associated with the formation of a legal entity (organizational expenses); intellectual and business qualities of the organization's personnel, their qualifications and ability to work.

5. The accounting unit of intangible assets is an inventory object.
The inventory object of intangible assets is recognized as a set of rights arising from one patent, certificate, agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization or in another manner prescribed by law, intended to perform certain independent functions. A complex object that includes several protected results of intellectual activity (movie, other audiovisual work, theatrical and entertainment performance, multimedia product, single technology) can also be recognized as an inventory object of intangible assets.

II. Initial valuation of intangible assets

6. An intangible asset is accepted for accounting at the actual (initial) cost determined as of the date of its acceptance for accounting.

7. The actual (initial) cost of an intangible asset is an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or in the amount accounts payable, paid or accrued by an organization when acquiring, creating an asset and ensuring the conditions for using the asset for its intended purposes.

8. Expenses for the acquisition of an intangible asset are:

• amounts paid in accordance with an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the right holder (seller);
• customs duties and customs fees;
• non-refundable amounts of taxes, state, patent and other fees paid in connection with the acquisition of an intangible asset;
• remuneration paid to an intermediary organization and other persons through which an intangible asset was acquired;
• amounts paid for information and consulting services related to the acquisition of an intangible asset;
• other expenses directly related to the acquisition of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

9. When creating an intangible asset, in addition to the expenses provided for in paragraph 8 of this Regulation, expenses also include:

• amounts paid for the performance of work or the provision of services to third parties under orders, work contracts, contracts for author's order or contracts for the performance of research, development or technological work;
• labor costs of employees directly involved in the creation of an intangible asset or in the performance of research, development or technological work under an employment contract;
• deductions for social needs (including the unified social tax);
• expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the actual (initial) cost of which is formed;
• other expenses directly related to the creation of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

10. Not included in the costs of acquisition, creation of an intangible asset:

• refundable amounts of taxes, with the exception of cases provided for by the legislation of the Russian Federation;
• general business and other similar expenses, except when they are directly related to the acquisition and creation of assets;
• expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.

Expenses on loans and credits received are not expenses for the acquisition, creation of intangible assets, except for cases when the asset, the actual (initial) value of which is being formed, is classified as investment.

11. The actual (initial) value of an intangible asset contributed as a contribution to the authorized (share) capital (including in the case of making state or municipal property as a contribution to authorized capitals open joint stock companies), statutory fund, unit trust organization, it is recognized monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

12. The actual (initial) value of an intangible asset accepted for accounting during the privatization of state and municipal property by transforming a unitary enterprise into an open joint stock company is determined in the manner prescribed for the reorganization of organizations in the form of transformation.

13. The actual (initial) value of an intangible asset received by an organization under a donation agreement is determined based on its current market value as of the date of acceptance for accounting as investments in non-current assets.
The current market value of an intangible asset is the amount of money that could be received as a result of the sale of an object on the date of determining the current market value. The current market value of an intangible asset can be determined on the basis of an expert assessment.

14. The actual (initial) cost of an intangible asset acquired under an agreement providing for the fulfillment of obligations (payment) is not in cash, is determined based on the value of assets transferred or to be transferred by the organization. Assets transferred or to be transferred by an entity are valued at the price at which the entity would normally charge similar assets in comparable circumstances.
If it is impossible to establish the value of assets transferred or to be transferred by the organization under such agreements, the value of the intangible asset received by the organization is established based on the price at which similar intangible assets are acquired in comparable circumstances.

15. If in relation to the intangible assets specified in paragraphs 11-14 of this Regulation, the expenses provided for in paragraphs 8 and 9 of this Regulation arise, then such expenses are also included in the actual (initial) cost.

III. Subsequent valuation of intangible assets

16. The actual (initial) value of an intangible asset, according to which it is accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and these Regulations.
A change in the actual (initial) value of an intangible asset, at which it was accepted for accounting, is allowed in cases of revaluation and depreciation of intangible assets.

17. commercial organization may not more often than once a year (at the beginning of the reporting year) revalue groups of homogeneous intangible assets at the current market value, determined solely on the basis of the active market of these intangible assets.

18. When deciding on the revaluation of intangible assets included in a homogeneous group, it should be taken into account that in the future these assets must be revalued regularly so that the value at which they are reflected in the financial statements does not differ significantly from the current market value.

19. Revaluation of intangible assets is carried out by recalculating their residual value.

20. The results of the revaluation are accepted when forming the balance sheet data at the beginning of the reporting year. The results of the revaluation are not included in the balance sheet data of the previous reporting year, but are disclosed by the organization in an explanatory note to the financial statements of the previous reporting year.

21. The amount of revaluation of intangible assets as a result of revaluation is credited to the additional capital of the organization. The amount of revaluation of an intangible asset equal to the amount of its writedown carried out in previous reporting years and charged to the account of retained earnings (uncovered loss) is credited to the account of retained earnings (uncovered loss).
The amount of the writedown of an intangible asset as a result of the revaluation is credited to the account of retained earnings (uncovered loss). The amount of the writedown of an intangible asset is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this asset, carried out in previous reporting years. The excess of the writedown of an intangible asset over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting years, is charged to the account of retained earnings (uncovered loss). The amount charged to the account of retained earnings (uncovered loss) must be disclosed in the financial statements of the organization.
Upon disposal of an intangible asset, the amount of its revaluation is transferred from the additional capital of the organization to the account of retained earnings (uncovered loss) of the organization.

22. Intangible assets may be tested for impairment in the manner specified international standards financial reporting.

IV. Amortization of intangible assets

23. The cost of intangible assets with a certain useful life is repaid by depreciation during their useful life, unless otherwise provided by this Regulation.
Intangible assets with an indefinite useful life are not depreciated.

24. For intangible assets non-profit organizations depreciation is not charged.

25. When accepting an intangible asset for accounting, the organization determines its useful life.
The useful life is the period, expressed in months, during which an entity expects to use an intangible asset for the purpose of obtaining economic benefits (or for use in activities aimed at achieving the goals of creating a non-profit organization).
For certain types of intangible assets, the useful life may be determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of the use of assets of this type.
Intangible assets for which it is impossible to reliably determine the useful life are considered intangible assets with an indefinite useful life.

26. The useful life of an intangible asset is determined based on:

• the period of validity of the organization's rights to the result of intellectual activity or means of individualization and the period of control over the asset;
• the expected life of the asset, during which the entity expects to receive economic benefits (or use in activities aimed at achieving the objectives of the creation of a non-profit organization)

The useful life of an intangible asset cannot exceed the life of the organization.

27. The useful life of an intangible asset is annually checked by the organization for the need to clarify it. If there is a significant change in the length of the period during which an entity expects to use an asset, its useful life is subject to adjustment. The resulting adjustments are reflected in accounting and financial statements at the beginning of the reporting year as changes in estimated values.
For an intangible asset with an indefinite useful life, an entity shall review annually whether there are factors that indicate that the useful life of the asset cannot be determined reliably. In the event of the termination of the existence of these factors, the organization determines the useful life of this intangible asset and the method of its depreciation. The resulting adjustments are reflected in accounting and financial statements at the beginning of the reporting year as changes in estimated values.

28. Determination of the monthly amount of depreciation for an intangible asset is made in one of the following ways:

• linear way;
• reducing balance method;
• method of writing off the cost in proportion to the volume of products (works).

The choice of method for determining the depreciation of an intangible asset is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of the asset, including financial results from the possible sale of this asset. In the event that the calculation of the expected flow of future economic benefits from the use of an intangible asset is not reliable, the amount of depreciation for such an asset is determined on a straight-line basis.

29. The monthly amount of depreciation is calculated:

• a) at linear way- based on the actual (initial) cost or current market value (in case of revaluation) of an intangible asset evenly over the useful life of this asset;
• b) with the reducing balance method - based on the residual value (actual (initial) value or current market value (in case of revaluation) minus the accrued depreciation) of the intangible asset at the beginning of the month, multiplied by a fraction, in the numerator of which is the coefficient established by the organization (not above 3), and in the denominator - the remaining useful life in months;
• c) with the method of writing off the cost in proportion to the volume of products (works) based on the natural indicator of the volume of products (works) per month and the ratio of the actual (initial) value of the intangible asset and the estimated volume of products (works) for the entire useful life of the intangible asset.

30. The method of determining the depreciation of an intangible asset is annually checked by the organization for the need to clarify it. If the calculation of the expected flow of future economic benefits from the use of an intangible asset has changed significantly, the method of determining the depreciation of that asset should be changed accordingly. The resulting adjustments are reflected in accounting and financial statements at the beginning of the reporting year as changes in estimated values.

31. Depreciation deductions for intangible assets begin on the first day of the month following the month of acceptance of this asset for accounting, and are accrued until the full repayment of the cost or write-off of this asset from accounting.
During the useful life of intangible assets, the accrual of depreciation charges is not suspended.

32. Depreciation deductions for intangible assets are terminated from the first day of the month following the month of full repayment of the cost or write-off of this asset from accounting.

33. Depreciation charges on intangible assets are reflected in the accounting of the reporting period to which they relate, and are charged regardless of the results of the organization's activities in reporting period.

V. Write-off of intangible assets

34. The cost of an intangible asset that is retired or is not capable of bringing economic benefits to the organization in the future is subject to write-off from accounting.
The disposal of an intangible asset takes place in the event of:

• termination of the organization's right to the result of intellectual activity or means of individualization;
• transfer under an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization;
• transfer of the exclusive right to other persons without an agreement (including in the order of universal succession and in the event of foreclosure on this intangible asset);
• termination of use due to obsolescence;
• transfers in the form of a contribution to the authorized (share) capital (fund) of another organization, a mutual fund; transfer under an exchange agreement, donation;
• making contributions to the account under a joint activity agreement;
• identifying shortages of assets during their inventory;
• in other cases.

Simultaneously with the write-off of the value of intangible assets, the amount of accumulated depreciation charges on these intangible assets is subject to write-off.

35. Income and expenses from the write-off of intangible assets are reflected in the accounting records in the reporting period to which they relate. Income and expenses from the write-off of intangible assets are included in the financial results of the organization as other income and expenses, unless otherwise established by regulatory legal acts on accounting.

36. The date of write-off of an intangible asset from accounting is determined on the basis of the rules for recognition of income or expenses established by regulatory legal acts on accounting.

VI. Accounting for transactions related to granting (receiving) the right to use intangible assets

37. Reflection in the accounting of the organization of operations related to the granting (obtaining) of the right to use the result of intellectual activity or means of individualization (with the exception of the right to use the appellation of origin of goods) is carried out on the basis of license agreements, commercial concession agreements and other similar agreements concluded in in accordance with the procedure established by law.

38. Intangible assets provided by the right holder (licensor) for use (while maintaining exclusive rights on the results of intellectual activity or means of individualization), are not written off and are subject to separate reflection in the accounting records of the right holder (licensor).
Depreciation on intangible assets provided for use is made by the right holder (licensor).

39. Intangible assets received for use are accounted for by the user (licensee) on an off-balance account in the assessment determined based on the amount of remuneration established in the agreement.
At the same time, payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of periodic payments, calculated and paid in the manner and terms established by the agreement, are included by the user (licensee) in the expenses of the reporting period. 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 contract.

VII. Disclosure of information in financial statements

40. As part of information about an entity's accounting policies, at a minimum, the following information must be disclosed:

• methods of valuation of intangible assets acquired not for cash;
• useful life of intangible assets adopted by the organization;
• methods for determining the depreciation of intangible assets, as well as the established coefficient for calculating depreciation by the reducing balance method;
• changes in the useful lives of intangible assets;
• changes in the methods of determining the depreciation of intangible assets.

41. In the financial statements of the organization, at least the following information is subject to disclosure on certain types of intangible assets:

• actual (initial) cost or current market value, taking into account the amounts of accrued depreciation and impairment losses at the beginning and end of the reporting year;
• the cost of writing off and receiving intangible assets, other cases of movement of intangible assets;
• the amount of accrued depreciation on intangible assets with a certain useful life;
• the actual (initial) cost or current market value of intangible assets with an indefinite useful life, as well as factors indicating the impossibility of reliably determining the useful life of such intangible assets, highlighting significant factors;
• the cost of revalued intangible assets, as well as the actual (initial) cost, the amount of revaluation and markdown of such intangible assets;
• the remaining useful life of intangible assets in activities aimed at achieving the goals of creating non-profit organizations;
• the value of intangible assets subject to impairment in the reporting year, as well as recognized impairment loss;
• the name of intangible assets with a fully redeemed value, but not written off from accounting and used to obtain economic benefits;
• name, actual (initial) cost or current market value, useful life and other information in relation to an intangible asset, without knowledge of which it is impossible for interested users to evaluate financial position organization or financial results of its activities.

When disclosing information on intangible assets in the financial statements, information on intangible assets created by the organization itself is separately disclosed.

VIII. Business reputation

42. For accounting purposes, the value of acquired business reputation is determined by calculation as the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex (in whole or in part) and the sum of all assets and liabilities in the balance sheet as of the date of its purchase (acquisition). ).

43. Good goodwill should be treated as a price premium paid by the buyer in anticipation of future economic benefits associated with acquired non-identifiable assets and accounted for as a separate inventory item.
Negative goodwill should be viewed as a price discount given to the buyer due to the lack of factors of stable buyers, a reputation for quality, marketing and sales skills, business connections, management experience, staff qualifications, etc.

44. Acquired goodwill is amortized over twenty years (but not more than the life of the organization).
Depreciation deductions for goodwill are determined on a straight-line basis in accordance with paragraph 29 of these Regulations.

45. Negative business reputation in full is attributed to the financial results of the organization as other income.

Application. Regulation on accounting "Accounting for intangible assets" (PBU 14/2007)

Order of the Ministry of Finance of the Russian Federation of December 27, 2007 N 153n
"On Approval of the Accounting Regulation "Accounting for Intangible Assets" (PBU 14/2007)"

With changes and additions from:

In order to improve legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, item 4908; 2005, N 23, item 2270; N 52, item 5755; 2006, N 32, item 3569; N 47, item 4900; 2007, N 23, item 2801 ; N 45, item 5491) I order:

2. Establish that this order comes into force from the financial statements of 2008.

3. Establish that organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and budgetary institutions) write off the amount of organizational expenses accounted for as part of intangible assets in accounting records as of January 1, 2008, minus accrued depreciation to the account of retained earnings (uncovered loss).

4. Establish that this order applies to non-profit organizations in relation to objects accepted by the organization for accounting in 2008 and subsequent years.

Registration N 10975

New rules have been established for the formation in accounting and financial statements of information on intangible assets of organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and budgetary institutions).

To accept an object for accounting as an intangible asset, the following conditions must be met at a time: the object is able to bring economic benefits (income) to the organization in the future; the possibility of separating or separating (identifying) an object from other assets; the object is intended to be used for a long time; the initial cost of the object can be reliably determined; the absence of a material-material form in an object, etc.

When the above conditions are met, intangible assets include, for example, works of science, literature and art; programs for electronic computers; inventions; useful models; selection achievements; production secrets (know-how); trademarks and service marks. Goodwill that has arisen in connection with the acquisition of an enterprise as a property complex (in whole or in part) is also taken into account as part of intangible assets. The following are not intangible assets: expenses associated with the formation of a legal entity (organizational expenses); intellectual and business qualities of the organization's personnel, their qualifications and ability to work.

The procedure for the initial and subsequent valuation of intangible assets, their write-off, depreciation on intangible assets has been determined. Thus, there is a requirement for annual review the useful life of the asset and the method of depreciation. In addition, before choosing a depreciation method, it will be necessary to calculate the expected benefits from the use of the asset. The procedure for disclosing information in financial statements is also determined.

The order comes into force from the financial statements of 2008. The order applies to non-profit organizations in relation to objects accepted by the organization for accounting in 2008 and subsequent years.

Order of the Ministry of Finance of the Russian Federation of December 27, 2007 N 153n "On approval of the Regulations on accounting "Accounting for intangible assets" (PBU 14/2007)"

23. The cost of intangible assets with a certain useful life is repaid by depreciation during their useful life, unless otherwise provided by this Regulation.

Intangible assets with an indefinite useful life are not depreciated.

24. Depreciation is not charged on intangible assets of non-profit organizations.

25. When accepting an intangible asset for accounting, the organization determines its useful life.

The useful life is the period, expressed in months, during which an entity expects to use an intangible asset for the purpose of obtaining economic benefits (or for use in activities aimed at achieving the goals of creating a non-profit organization).

For certain types of intangible assets, the useful life may be determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of the use of assets of this type.

Intangible assets for which it is impossible to reliably determine the useful life are considered intangible assets with an indefinite useful life.

26. The useful life of an intangible asset is determined based on:

the period of validity of the organization's rights to the result of intellectual activity or means of individualization and the period of control over the asset;

the expected period of use of the asset, during which the entity expects to receive economic benefits (or use in activities aimed at achieving the goals of creating a non-profit organization).

27. The useful life of an intangible asset is annually checked by the organization for the need to clarify it. If there is a significant change in the length of the period during which an entity expects to use an asset, its useful life is subject to adjustment. The adjustments that have arisen in connection with this are reflected in accounting and financial statements as changes in estimated values.

For an intangible asset with an indefinite useful life, an entity shall review annually whether there are factors that indicate that the useful life of the asset cannot be determined reliably. In the event of the termination of the existence of these factors, the organization determines the useful life of this intangible asset and the method of its depreciation. The adjustments that have arisen in connection with this are reflected in accounting and financial statements as changes in estimated values.

28. Determination of the monthly amount of depreciation for an intangible asset is made in one of the following ways:

linear way;

reducing balance method;

method of writing off the cost in proportion to the volume of products (works).

The choice of method for determining the depreciation of an intangible asset is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of the asset, including the financial result from the possible sale of this asset. In the event that the calculation of the expected flow of future economic benefits from the use of an intangible asset is not reliable, the amount of depreciation for such an asset is determined on a straight-line basis.

29. The monthly amount of depreciation is calculated:

a) with the straight-line method - based on the actual (initial) cost or current market value (in case of revaluation) of an intangible asset evenly over the useful life of this asset;

b) with the reducing balance method - based on the residual value (actual (initial) value or current market value (in case of revaluation) minus the accrued depreciation) of the intangible asset at the beginning of the month, multiplied by a fraction, in the numerator of which is the coefficient established by the organization (not above 3), and in the denominator - the remaining useful life in months;

c) with the method of writing off the cost in proportion to the volume of products (works) based on the natural indicator of the volume of products (works) per month and the ratio of the actual (initial) value of the intangible asset and the estimated volume of products (works) for the entire useful life of the intangible asset.

30. The method of determining the depreciation of an intangible asset is annually checked by the organization for the need to clarify it. If the calculation of the expected flow of future economic benefits from the use of an intangible asset has changed significantly, the method of determining the depreciation of that asset should be changed accordingly. The adjustments that have arisen in connection with this are reflected in accounting and financial statements as changes in estimated values.

31. Amortization deductions for intangible assets begin on the first day of the month following the month of acceptance of this asset for accounting, and are accrued until the full repayment of the cost or write-off of this asset from accounting.

During the useful life of intangible assets, the accrual of depreciation charges is not suspended.

32. Depreciation deductions for intangible assets are terminated from the first day of the month following the month of full repayment of the cost or write-off of this asset from accounting.

3. Depreciation deductions for intangible assets are reflected in the accounting records of the reporting period to which they relate, and are charged regardless of the results of the organization's activities in the reporting period.