Accounting for the receipt and disposal of intangible assets is carried out on the balance sheet account. 04 "NMA". Let's look at how transactions involving the acquisition of an asset, its use and disposal are reflected in accounting.

Documentation of receipt and disposal of intangible assets

Documented evidence of the receipt of property in the company's production process is the acceptance certificate f. No. OS-1. The capitalization of intangible assets is accompanied by the preparation of an analytical accounting card f. No. NMA-1, which records information about each object separately, as well as the reasons for its liquidation or disposal.

Official recommendations for registering the movement of intangible assets have not yet been determined, therefore companies have the right to develop the necessary forms independently, relying on the instructions of existing regulatory legal acts, for example, the Law “On Accounting”, which dictates the presence in the document of mandatory details reflecting the period of use of the asset, its cost, depreciation rates, dates of acceptance and withdrawal from operation, etc.

It is on their basis that accounting for the receipt of depreciation and disposal of intangible assets is carried out.

Particular attention is required when formalizing the transfer of ownership of an asset, since the acquisition of rights to dispose of property protected by patent law (for example, an invention) should be confirmed by licensing agreements with appropriate registration in the Patent Department. Often, accounting for the acquisition and creation of intangible assets involves the preparation of special forms of protection that define internal rules for the operation and protection of such property in order to prevent the disclosure of industrial secrets.

Accounting for receipt of intangible assets

The following are considered receipts of intangible assets:

• purchase;
• exchange;
• gratuitous transfer;
• creation of an asset in-house or by third parties;
• contribution to the company's capital.

The costs of creating an intangible asset are reflected in the account. 08-5 “Acquisition of intangible assets.” It accumulates all the expenses incurred by the company in forming the initial cost of this asset. The commissioning of intangible assets is recorded in the debit of the account. 04.

Acceptance of intangible assets for accounting: postings

The following accounting entries are common to all types of acquisition of intangible assets:

• D/t 08-5 K/t 60, 70, 75-1, 76, 98-2 – a set of costs associated with the acquisition or production of intangible assets
• D/t 04 K/t 08-5 – the asset is accepted for accounting.

In case of creation of intangible assets, the receipt of intangible assets is documented by the following transactions:

• D/t 08 K/t of accounts involved in the formation of the cost of intangible assets - staff salaries, contributions to the Social Insurance Fund, cost of materials, energy, etc. (70, 69, 76, 10, etc.). Upon completion of the creation of the asset, its value is transferred to the debit of the account. 04.

Accounting for the receipt of intangible assets as a share in the authorized capital of the company is reflected in the records:

• D/t 75 K/t 80 – debt of the founder in the management company;
• D/t 08 K/t 75 – receipt of an asset into the enterprise;
• D/t 04 K/t 08 – commissioning of intangible assets;
• When purchasing an asset, VAT is charged, which is taken into account on the account. 19 “VAT on acquired assets.”

Example

The company acquired the rights to the software. The contract price was 472,000 rubles, incl. VAT 72,000 rub. Consultations with a specialist cost the company 29,500 rubles. (including VAT 4,500 rubles) In this case, the receipt of intangible assets from suppliers is reflected in the entries:

Operation			Sum
Acceptance of supplier invoice
Payment of the invoice for the purchase of the program
Cost of consultant services
Payment of invoice for consultations
VAT included (RUB 72,000 + RUB 4,500)
Commissioning (400,000 rub. + 25,000 rub.)

Receipt of intangible assets free of charge will use account 98 “Income bud. periods" with a subaccount of gratuitous receipts. The gratuitous receipt of intangible assets to the company is reflected:

• D/t 08 K/t 98

As wear and tear accrues, depreciation amounts decrease the value of the object in the debit of the account. 98, goes to credit account. 91, which means recognition of profit under the item of other income:

• D/t 98 K/t 91.

Accounting for disposal of intangible assets

The cost of intangible assets, the use of which has become impractical for various reasons (lack of income, complete wear and tear, or the need to sell), must be written off. The disposal operation is accompanied by a corresponding order from the company's management. If the reason for disposal is obsolescence of an asset, then a commission created at the enterprise analyzes the situation and draws up an act for writing off intangible assets.

When an asset with a residual value is liquidated, the difference between it and the book price of the asset is written off to the account. 91, determining loss. A fully depreciated object does not create a loss upon liquidation.

Example

An intangible asset with an initial cost of 100,000 rubles is morally obsolete and must be liquidated. The amount of accrued depreciation by the date of liquidation amounted to RUB 85,000. The disposal of intangible assets is documented by the following entries:

Intangible assets can be sold, assigned, transferred free of charge or into the authorized funds of other companies. Income from the sale of tangible and intangible assets is reflected in operating accounts 91 and 99.

Example

The company sells the right to use an asset with an initial cost of 150,000 rubles that belongs to it. Depreciation accrued - 100,000 rubles. The purchase price under the contract is RUB 295,000. (including VAT – 45,000 rubles). The sale of intangible assets is registered, postings:

In this article I will tell you how intangible assets are accounted for when they enter and leave an enterprise. What kind of postings are made in this case? We’ll also look at some examples to make the material easier to understand.

What are intangible assets?

Intangible assets are classified as non-current assets; in contrast, they do not have physical form and are the result of intellectual activity.

In accounting, the concept of intangible assets is discussed in detail in PBU 14/2007; this provision regulates all activities related to intangible assets.

Intangible assets include:

1. Exclusive right to an invention, industrial design, utility model.
2. Exclusive copyright for computer programs, databases.
3. Property rights to topologies of integrated circuits.
4. Exclusive right to a trademark, company name, commercial designations.
5. Exclusive right to selection achievements.
6. Business reputation of the organization (Civil Code).
7. Know-how (Tax Code).

Accounting for intangible assets (write-off)

The primary document on the basis of which intangible assets are written off is the write-off act; a corresponding note is also made on the intangible assets accounting card.

If depreciation was accrued on account 05, then the entries when writing off intangible assets are as follows:

D05 K04- the amount of accrued depreciation is written off,

D91/2 K04- the residual value is written off as expenses.

If depreciation was calculated without using account 05, then the residual value of the intangible asset is written off by posting D91/2 K04.

Intangible assets are property that does not have a physical form, but represents for the enterprise. In addition, they, like fixed assets, are aimed at generating profit in the course of financial activities. Accounting for this group of funds is somewhat different from collecting information about the rest of the property. We will get acquainted with the features of its organization and the structure of the assets themselves in this article.

Specific signs

What are intangible assets? What does this mean? A novice accountant is probably tormented by such questions. If the image of material property emerges immediately, then how can one imagine something else?

Let us analyze the main conditions for classifying funds into the group of intangible assets. So, representatives of this category must meet the following criteria:

• lack physical fitness;
• used in the production and sales processes of the enterprise or for management needs;
• be in circulation for 12 months or more;
• bring profit in the present or forecast time;
• comply with legal documentation requirements;
• have the opportunity to transfer ownership to another individual or legal entity.

In order to use intangible assets in its activities, the enterprise itself must have ownership rights to them.

Classification of intangible assets by type

With the growth of scientific technologies, the number of types of intangible forms of property increases. A dozen years ago, only exclusive copyrights were included here, but now the group has about 7 categories, which include:

1. The right to use natural resources.
2. Property rights.
3. Commercial designations (use of brand, name).
4. Property objects in the industrial sector.
5. Copyright.
6. Goodwill.
7. Other intangible assets (in particular, some costs).

It is worth considering that what is recognized as intangible material is not the result of research and intellectual work, but the exclusive right to use it for commercial purposes.

Intellectual property

The results of intellectual activity are also intangible assets. What does this mean? Mainly patent or copyright assets. The first category includes rights arising in the scientific and design field. This:

• new inventions;
• industrial designs;
• technical models;
• names and trademarks.

The second category includes property created on the basis of the objective views of a specific author. These include works of art, software, databases, integrated circuit layouts and other assets.

The main difference between copyright and patent law is the method of its recognition, which in this case resembles the relationship of a part to the whole. If a patent is issued for any invention and protects the work itself, then copyright is assigned only to the form of expressing the subjective view of different owners on the same idea.

Costs of organizing a legal entity

It would seem that what is common between the costs and assets of an enterprise? In some cases, they may be reflected as part of intangible assets. To do this, it is enough to meet several conditions:

• expenses must be incurred during the preparation of documents when creating an enterprise until its registration with the regulatory authorities;
• they are aimed at paying legal consultants, paying registration fees and other costs for the legal opening of a legal entity;
• the amount of expenses must be included in the authorized capital of the organization.

Funds that meet these criteria can be confidently included in intangible assets. All further expenses for changing accounting policies, stamps, seals and other documents are classified as general business expenses.

Goodwill

The classification of intangible assets provides for the formation of such property as business reputation. It is considered only if the company is sold. Goodwill is understood as the difference between the market and the company, taking into account the accumulated reputation (positive or negative). It turns out that goodwill has its own price, which means it is bought and sold in the same way as any other property.

In the case of the formation of a positive business reputation, they speak of an additional amount of premium that must be paid to the seller, since in the future the presence of goodwill will bring economic benefits to the new owner. Negative characteristics of a company in the market can lead to problems and difficulties that hinder activity and profit. This happens due to poor management, lack of an established sales system, marketing plan, regular customers and connections, and other reasons. This situation reduces the value of the enterprise and requires a discount from the seller.

Rules for calculating depreciation

It has already been clarified what intangible assets are, what relates to them, and what their specific characteristics are. Having realized that this property is equivalent to fixed assets, one should ask the question: is it depreciable? Since intangible assets do not have a physical form, how will they wear out? Basically, depreciation takes the form of obsolescence. When determining the amount of deductions, you should rely on the following rules:

1. Assess the cost and useful life of intangible assets.
2. Depending on the specific situation and the provisions of the accounting policy, calculate the amount using one of three methods: linear, reducing balance, production.
3. Deductions are made from the 1st day of the month following the acceptance of the asset for registration.
4. Depreciation is not charged on intangible assets of non-profit organizations.

To collect accumulated depreciation amounts, account 05 is used. This is a passive accounting account: credit is accrued, and debit is written off. When drawing up a balance sheet, the credit balance is used to calculate the intangible asset indicator.

Characteristics of depreciation methods

Different types of intangible assets require an individual approach to their assessment and depreciation. The linear method is universal for any property, regardless of its useful life, the amount of profit generated and other indicators. The method is often used in cases where it is impossible to determine the exact operating period, and predicting possible economic benefits in the future is difficult. The method assumes an even distribution of the total depreciation amount across months.

Used for intangible assets, the profit from which will be greatest in the first years of operation. The amounts are distributed unevenly but remain constant during one period. For the calculation, an acceleration factor is used, which is regulated by accounting policies. The residual or market value indicator is multiplied by a fraction: the numerator is the coefficient, the denominator is the remaining service life, determined in months.

The production method is the most flexible approach depending on the financial result obtained. The amounts are calculated directly proportional to the volume of manufactured/sold products with the participation of intangible assets.

Historical cost of intangible assets

To register property, you must know exactly its value. Like other non-current assets, intangible assets are reflected in accounting at their original cost, identified as of a certain date. The actual amount that had to be spent on the production or acquisition of intangible assets includes:

• accounts payable directly related to the creation/purchase of property;
• the net value of the asset itself.

If it is difficult to evaluate independently manufactured intangible assets, a comparative analysis should be carried out with similar products on the market.

In the future, the enterprise has the right to revaluate property in accordance with the instructions of its accounting policies. If the price of an intangible asset decreases, the original cost changes. The difference between market and actual costs is written off to the financial results of the enterprise.

Service life of intangible equipment

After determining the initial cost, it is necessary to establish the useful life of intangible assets. The duration of the property rights to own intangible assets is taken as a basis. In other cases, they rely on the possible period of profit. Basic intangible assets are divided into two categories:

• with an indefinite operational life;
• with a limited period of use.

If everything is clear with the second type, then for the first it is recommended to stop at 20 years. Determining the operating life must necessarily be based on an analysis of possible profit, since the period is used to calculate depreciation.

Accounting for intangible assets

To collect and group information about property that does not have a tangible form, two accounts are used: 04 and 05. The latter, as is already known, is created to accumulate depreciation charges. Account 04 collects all data on the types, costs and processes occurring with intangible assets. This is an active inventory account whose debit balance is reflected in the financial statements. In addition, the enterprise uses accounts 19.2 and 48 to characterize VAT and the sale of intangible assets.

A prerequisite for organizing accounting for intangible assets is maintaining analytical accounts for each group or individual units of property. The following subaccounts can be used as an example:

• 04.1 "Intellectual Property".
• 04.2 “Right to use natural resources.”
• 04.3 “Deferred costs”.
• 04.4 "Goodwill".
• 04.5 "Commercial designations".
• 04.6 “Other objects of intangible assets.”

Analytical accounting data must be indicated in the annual reporting (form No. 5) in the section characterizing the composition of intangible property.

Correspondence with other accounts

Knowing what intangible assets are and what relates to them, we can assume which accounting accounts account 04 will interact with. Based on the characteristics of the active account, debit transactions characterize the acceptance of intangible assets for accounting through purchase, receipt, exchange. The interconnected accounts become 04 and 08, 50-52, 55, 75-76, 87-88. The write-off of intangible assets in particular cases of sale, liquidation, exchange leads to an entry in the credit of account 04. In this case, interaction occurs with the debit of accounts 06, 48, 58, 87.

Accounting for receipt of intangible assets

The act of acceptance of intangible assets is a document on the basis of which the receipt of property is recorded. The order of reflection of intangible assets differs depending on the method of their preparation:

1. Purchase is the acquisition of assets for a fee agreed upon between the seller and the buyer. Expenses that must be included in the initial cost are collected in the debit of account 08. After intangible assets are ready for commissioning, the data is written off to account 04 by posting Dt 04 Kt 08.
2. Barter is a mutually beneficial and equivalent exchange between subjects of economic relations. The accountant records account assignment Dt 08 Kt 60/76, which characterizes the receipt of intangible assets through the fulfillment of obligations to the other party to the exchange. If the process is accompanied by an additional payment or additional expenses, they are reflected in the debit of account 08. After calculation and start of use, the posting is similar to the first point: Dt 04 Kt 08. The transfer of intangible assets is recorded in the credit of the inventory or inventory accounts and the debit of account 46, 47 or 48.
3. In the process of organizing an enterprise, intangible assets can be received from the founders. An example of wiring design looks like this: Dt 04 Kt 75.1.
4. When transferring intangible assets into the possession of a company free of charge, the amounts are credited to account 87.3 at the current market value of the object. Account 04 is debited.
5. A prerequisite is the allocation of VAT, which occurs on accounts 68 “VAT” and 19.2. The process of acquiring intangible assets is accompanied by posting Dt 19.2 Kt 60/76 or other current accounts. After the assets are accepted for accounting, the amount of VAT is written off in equal shares over six months: Dt 68 “VAT” Kt 19.2.
6. VAT on intangible assets acquired for economic and other needs outside of production is taken into account somewhat differently. The tax is covered by our own sources of financing: Dt 29, 88, 96 Kt 19.2.
7. Acquired intangible assets for production needs, exempt from VAT, include the tax amount in the initial cost.

Disposal of intangible assets in accounting

Property of this type can be written off from account 04 in cases of sale, gratuitous transfer, liquidation or redirection to the capital of other enterprises. These are the main reasons why intangible assets are disposed of. Regardless of the write-off method, the 48th account with an active-passive structure is used. The debit records the amount of the initial cost of intangible assets, the amount of VAT on them, as well as disposal costs. The loan indicates the accumulated depreciation, as well as the amount of income from the sale or other benefits.

Turnovers on account 48 make it possible to isolate the financial result from the process: income in the event that credit turnovers exceed debit turnovers and vice versa. The data is written off to the appropriate account - 80, 84, 83, 98 (depending on the reason for the intangible asset leaving the balance sheet).

Intangible assets: example of drawing up standard disposal transactions

		Characteristics of a business transaction
		Income from the sale of intangible assets is attributed to the increase in the authorized capital.
		The loss from the sale of property rights is attributed to the reduction of the initial capital.
		Income from the gratuitous receipt of intangible assets is included.
		To account for the uncovered loss, a patent for production purposes was transferred free of charge.
		A positive difference is reflected between the contractual and book value of intangible assets subject to transfer as a contribution to the capital of a third-party company.
		Income from investing intangible assets in another organization is written off in equal shares to the authorized capital.

Intangible assets are no less important for the successful operation of an enterprise than other types of non-current assets. It is this type of ownership that becomes a unique advantage in the market for a company over its competitors.

Intangible assets or intangible assets are any values ​​that belong to legal entities that do not have a physical form, but by their status have a price characteristic. Intangible assets are accounted for in entries on accounting account 04.

Intangible assets have the ability to be valued in monetary terms and also be used to generate profit from income. In addition, the value of intangible assets serves as an indicator of the reputation and evaluation of the enterprise's performance.

As a rule, an organization's intangible assets include all kinds of patents, technological developments, software, product licenses and other intellectual property. In addition, it should be taken into account that trademarks and privileges of any owner are also considered intangible assets.

When working with intangible assets, special attention should be paid to the characteristics by which they are allocated to their group, namely:

1. Lack of physical component;
2. Mandatory possibility of exploitation for the enterprise to obtain benefits in the future;
3. The ability to separate from the rest of the organization’s property;
4. Possibility of use for a long period of time (more than a year);
5. Availability of documents that confirm the existence of this intangible asset;
6. Lack of plans to resell assets;

Subaccounts of accounting account 04

Basic operations with intangible assets

Creation of an intangible asset

Intangible assets are recognized as created if two rules are met:

1. If they are received as a result of the performance of official duties or on the individual instructions of an entrepreneur.
2. If they were received from other persons as a result of concluding an agreement for the creation of intangible assets.
3. If the name of the organization has been issued certificates for the trademark used or for the right to use the name of the place where the required product is produced.

Postings when purchasing an intangible asset

Debit	Credit	Operation name	Transaction amount	A document base
60.01 (76.05)	51	The cost of intangible assets has been paid	In view of VAT	NMA-1 registration card
	60.01 (76.05)	The cost of the purchased intangible asset is taken into account	In view of VAT	NMA-1 registration card
19.02	60.01 (76.05)	VAT allocated	VAT	NMA-1 registration card

HMA cushioning

The price of HMA can be compensated by calculating depreciation. This operation on intangible assets will allow you to transfer the price of assets to the cost of production.

Depreciation occurs every month, and all deductions go to the expenses of the enterprise.

Postings for amortization of intangible assets

Write-off of intangible assets

This process is in many ways similar to the disposal of fixed assets. In the same way, income and expenses received from writing off intangible assets must be classified as other income and expenses. The only difference from OS is that for intangible assets there is no need to open a personal sub-account on account 04.

Postings to account 04 when writing off an intangible asset

Debit	Credit	Operation name	Transaction amount	A document base
05	04.01	Depreciation of intangible assets written off	In view of VAT	NMA-1 registration card
91.02	04.01	Residual value written off	In view of VAT	NMA-1 registration card
99.01.1	91.09	Loss reflected	In view of VAT	NMA-1 registration card

Sale of intangible assets

An enterprise has the right to refuse an intangible asset if the following has been committed:

1. Assignments of rights;
2. Asset write-off;
3. Transferring it to other organizations;
4. Free transfer.

Postings when selling an intangible asset

Debit	Credit	Operation name	A document base	Transaction amount
62.01	91.01	The buyer's debt for the intangible asset sold at the price specified in the contract is reflected.	Contract of sale, Supplier shipping documents.	VAT INCLUDED
05	04.01	The accrued depreciation of the sold intangible asset was written off.	Accounting certificate-calculation, Certificate of write-off of intangible assets	VAT INCLUDED
91.02	68.02	VAT is charged on the sale price of the intangible asset.	Invoice	VAT
51	62.01	Received funds from the buyer.	Bank account statement	VAT INCLUDED

Detailed video about accounting for intangible assets in accounting:

PBU 14/2000 establishes a list of intangible assets, which includes rights to inventions, industrial designs and trademarks, as well as computer programs and databases. The business reputation of the organization and expenses for authorized and share capital are also classified as intangible assets. However, to classify an object as an intangible asset, a number of conditions must be met: its useful life must be more than 12 months, the organization must have all the necessary documents confirming its rights, benefit from the use of intangible assets in the present or future, and also use it for its own needs .

Accounting for intangible assets in 1C provides for the following operations:

• Acquisition and posting of intangible assets;
• Acceptance of intangible assets for accounting;
• Write-off of intangible assets in 1C 8.3;
• Inventory of intangible assets.

Acquisition and posting of intangible assets

To account for the acquisition of intangible assets, go to the menu “Fixed assets and intangible assets”, then “Intangible assets - Receipt of intangible assets”.

Fig.1

The electronic document “Receipt of intangible assets” opens.

Fig.2

When you click the “Create” button, the “Receipt of intangible assets (creation)” document window will open (Fig. 3), in which you must fill in all the details sequentially. When selecting a counterparty, if only one agreement has been concluded with it, its details are entered automatically.

Fig.3

We also fill in the remaining details sequentially. When you select an intangible asset, the directory menu “Intangible assets and R&D expenses” opens.

Fig.4

Click the “Create” button and sequentially fill in the directory details: full and short name of the intangible asset, group of objects, etc. (Fig. 5). In the line “Type of intangible assets”, 1C Accounting allows you to select the most suitable type of intangible assets for our case - Exclusive copyrights for computer programs (databases).

Fig.5

Also, when creating an intangible asset, you can immediately set its useful life by selecting a depreciation group (Fig. 6). Paragraph 1 of Article 258 of the Tax Code of the Russian Federation gives the taxpayer the right to independently determine the useful life of intangible assets and establish a depreciation group. In our example, we chose the fifth depreciation group with a useful life of 7 to 10 years.

Fig.6

The cost of the software is 300.0 thousand rubles. Next, click “Pass and close” (Fig. 7). Please note that the program automatically entered intangible asset accounts 08.05 “Acquisition of intangible assets”.

Fig.7

The registration of this document only reflects the receipt of intangible assets in 1C; the acceptance of intangible assets for accounting is formalized in a separate document with the same name. Below is a screenshot of the accounting entries generated when posting the document “Receipt of intangible assets”.

Fig.8

Acceptance of intangible assets for accounting

To carry out this operation, let’s move on to the document “Acceptance for accounting of intangible assets” of the subsection “Intangible assets” of the section “Fixed assets and intangible assets”.

Fig.9

In the window that opens, click the “Create” button. In the pop-up window, fill in the date of acceptance of the intangible asset for accounting (as a rule, this is the date of its acquisition), then click on the line “Method of receipt”. The program provides a wide range of ways to receive intangible assets, including a contribution to the authorized capital or receipt under a lease agreement. In our example, we select "Purchase with a fee."

Fig.11

In the “Accounting” tab, you need to specify the parameters for calculating depreciation and select the method of its calculation (in our case, linear).

Fig.12

When you hover your cursor over the line “Method of reflecting depreciation expenses,” 1C allows you to select one of the provided accounts for attributing costs, or, if necessary, create one yourself.

Fig.13

In our example, we select account 20.01 “Main production”. We have determined the useful life to be 120 months. Depreciation of intangible assets in 1C is accrued from the month following the month of this document, after the implementation of the routine operation “Closing the month”.

Fig.14

Also, when accepting intangible assets for accounting, it is necessary to fill out the “Tax Accounting” tab.

Fig.15

In this tab, fill in the fields for the value of intangible assets, its useful life, as well as the procedure for including the cost in expenses. In this case, the program provides three ways to enable it:

• Include in depreciable property;
• Include in expenses;
• Do not include as expenses.

Carrying out this document will entail the following accounting entry.

Fig.16

Write-off of intangible assets in 1C 8.3

The write-off, as well as the transfer of intangible assets, are reflected in 1C by drawing up the appropriate electronic documents: “Write-off of intangible assets” and “Transfer of intangible assets” in the “Intangible assets” section.

Fig.17

When writing off an intangible asset, the user only needs to select the type of expense, the program automatically enters the write-off account and the intangible asset itself (since we only have one).

Fig.18

When you click the “Other income and expenses” line, a window with established templates for write-off opens. If necessary, it is possible to introduce a new type of income or expense. In our example, we select “Other non-operating expenses and income.”

Fig.19

The document “Transfer of Intangible Assets” formalizes the fact of sale of an intangible asset to a third party, therefore, unlike the document “Write-off of Intangible Assets” (Fig. 20), this document contains the necessary details of the counterparty, numbers and dates of the sales agreement, etc. to be filled in.

Fig.20

The program automatically creates income and expense accounts, which can be edited if necessary.

Inventory of intangible assets

In a general sense, inventory is a comparison of accounting data with their actual availability. When conducting an inventory of intangible assets, it is necessary to be guided by the requirements of paragraph 3.8 of Chapter 3 of the Rules for Conducting Inventory (Order of the Ministry of Finance of the Russian Federation dated June 13, 1995), as well as PBU 14/2007 “Accounting for intangible assets.”

In the standard documents of the 1C program version 8.3 you will not find the electronic document “Inventory of intangible assets”, since it is believed that intangible assets are not subject to actual inventory. At the same time, if an organization has decided to take inventory of intangible assets, it is necessary to create an external report of the form “Inventory list of intangible assets (Inv-1a)”, which is created in the “Configurator” mode. The report generates balances in account 04 “Intangible assets” for all objects accepted for accounting.