The license is a special permit to conduct certain activity, issued by the licensing authority, and a document granting exclusive and non-exclusive rights to use of results of intellectual activity under a licence agreement. Therefore, it is necessary to consider accounting from two perspectives.
When obtaining a license to engage in certain activities are charged license fees: 300 rubles - for the consideration of the application for granting licenses and 1000 rubles after its issuance. In addition, costs are incurred for consulting, legal or notary services.
Previously, the cost of acquisition of the license belonged to the deferred expenses and were written off during the period of its validity. Federal law "On licensing separate types of activities" No. 99-FZ dated 04 may 2011 found that the licences are issued in perpetuity. So write off the residual value existing on the balance sheet, as well as newly acquired licenses costs at the same time.
When accounting for related costs (Advisory, legal and other services) guided by article 272 of the tax code, which provides for the recognition of expenses on the settlement date, the date of presentation of documents to the payroll or the last day of the reporting period.
For reflection in financial accounting of costs associated with purchasing, make a posting to the credit of account 51 "Settlement account" in the debit account 60 "Settlements with suppliers and contractors" or 76 "Calculations with different debtors and creditors". Then write off the amount paid to the credit of account 60 or 76 in the debit of accounts: 20 "the Basic manufacture", 25 "General production costs", 26 "General expenses" or 44 "Expenses on sale" - depending on the activity of your company.
If we are talking about licenses for the use of non-exclusive rights, that is, software, antivirus, legal bases, etc., used the account 97 "deferred Expenses". Use the following wiring:Dt 60 Kt 51 – reflected the purchase program;Dt 97 Kt 60 – the cost of the license related to the deferrals;Dt 20 (25, 26, 44) Kt 97 – license fee charged to expenses.
The moment of recognition of expenses depends on the method established accounting policies. With the accrual method of decommission cost during the term of contract expires in equal portions monthly, and in cash – at the same time.
Advice 2: How to write off the cost of petrol
If the organization has at its disposal at least one vehicle, then it will inevitably raise the question of the accounting flows for fuel. With current prices for petrol careless approach to these costs on the principle of "how much hitting, so many sleeping", can considerably reduce the tax base, triggering outrage of the tax.
You will need
- norms of fuel consumption, waybill, receipt for purchase of gasoline
The tax code provides two ways of charging fuel and lubricants (POL) for vehicles of the company. Fuel can be taken into account as material costs (clause 1 of article 254 of the tax code) if the transport is directly involved in the production process. If we are talking about management and other supporting needs, gasoline and other petroleum products are included in the other expenses connected with production and realisation (item 1 of article 264 NK). Thus, if a truck fleet of the company cars used for both these purposes, excluding fuel also need to conduct separately.
The cost of fuel should be rationed. This requirement is not explicitly spelled out in the Tax code, however, is dictated to them the necessity of substantiation of expenses to be written off for accounting purposes. For limiting fuel consumption it is recommended to use the norms approved by the order of Ministry of transport of Russia from March 14, 2008 №AM-23-R. They are Advisory in nature, however, all the financial agencies and regulatory authorities agree that if you use these rules, no problems. In the case, specifically if the brand of your car the purpose of this legislation is not mentioned, and the limits for it are not given, deduct the actual costs of gasolineand still can not, and need to calculate the limit yourself, using the recommendations of the manufacturer and technical characteristics of the vehicle. The calculated limit must be approved by the head of the company and registered in the accounting policy. And be prepared to prove its validity.
To confirm the direct cost of fuel required two documents. The first of these directions, confirming the use of fuel for production needs. There is a standardized form of waybill is mandatory to use motor transport enterprises. Other organizations can also use this form, and can develop, containing all necessary details, under paragraph 2 of article 9 of the Federal law of 21.11.1996 №129-FZ "On accounting".
The second document required to write off fuel costs - check cash register for petrol station, where he purchased gasoline. It should be specified the amount of fuel corresponding to the waybill.
Data on the consumption of gasolineand add up all the waybills for the month, and gasoline is debited for the total amount.
Only one cheque to write off gasoline is not enough.