The initial cost of intangible assets is defined as the sum of the organization's expenses for their acquisition (creation) and bringing them to a state in which they are suitable for use. In this case, you must exclude the amounts of VAT and excise taxes from these expenses (except for the cases provided for in Article 170 of the Tax Code of the Russian Federation) (paragraph 11, clause 3, Article 257 of the Tax Code of the Russian Federation).

For example, the Beta organization acquired the exclusive right to a trademark from another organization for 177,000 rubles. (including VAT RUB 27,000). The organization did not incur any other expenses related to the acquisition of the intangible asset. Consequently, the initial cost of intangible assets for profit tax purposes is equal to 150,000 rubles.

If you create an intangible asset yourself, then its initial cost will be equal to the sum of all your actual costs for creation and production. Such expenses include, in particular:

Material costs;

Labor costs, as well as corresponding accrued insurance contributions for compulsory social and medical insurance (Letters of the Ministry of Finance of Russia dated 03/25/2011 N 03-03-06/1/173, dated 02/02/2011 N 03-03-06/1/55 );

Expenses for third party services;

Patent and other fees provided for by law related to obtaining patents and certificates (Letter of the Ministry of Finance of Russia dated August 12, 2011 N 03-03-06/1/481).

And the amounts of taxes that are taken into account as expenses according to the rules of Chapter. 25 of the Tax Code of the Russian Federation, intangible assets are not included in the price (paragraph 12, clause 3, article 257 of the Tax Code of the Russian Federation).

For example, the Alpha organization developed an industrial design on its own. Total costs amounted to RUB 54,450, including:

- salary - 20,000 rubles;

- the amount of insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance - 6,000 rubles. (RUB 20,000 x 30% (Part 1, Article 58.2 of Federal Law No. 212-FZ of July 24, 2009));

- the amount of contributions for insurance against accidents at work and occupational diseases - 240 rubles. (RUB 20,000 x 1.2% (Article 1 of Federal Law No. 179-FZ of December 22, 2005));

- cost of materials - 15,000 rubles;

- the total amount of patent fees paid is 5,750 rubles. (850 rubles + 1650 rubles + 3250 rubles (clauses 1.3, 1.9, 1.14 of the Appendix to the Regulations approved by Decree of the Government of the Russian Federation of December 10, 2008 N 941));

- property tax for organizations, calculated on the equipment used to create an industrial design - 7,460 rubles.

Thus, the initial cost of the industrial design will be 46,990 rubles. (RUB 20,000 + RUB 15,000 + RUB 5,750 + RUB 6,000 + RUB 240).

The paid property tax of organizations is not included in the initial cost of intangible assets, but is taken into account as part of other expenses associated with production and sales (clause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

We also note that for accounting purposes, organizations have the right to revaluate intangible assets at market value no more than once a year. In this case, their initial cost changes for accounting purposes (clauses 16, 17 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n). And in tax accounting it will remain the same, since the Tax Code of the Russian Federation does not provide for the possibility of revaluation (see, for example, Letters of the Ministry of Finance of Russia dated December 14, 2012 N 03-03-06/1/659, dated December 28, 2009 N 03-03-06 /1/826).

In this regard, in accounting, the organization will accrue depreciation in a different amount than the tax amount, which will lead to the emergence of a permanent difference, which is recognized as a permanent tax liability (asset) (clauses 4, 7 of the Accounting Regulations “Accounting for settlements for income tax" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

In practice, there are often cases when an organization improves already used intangible assets. The question arises: is it possible to take into account the costs of such modifications for tax purposes?

Provisions of Ch. 25 of the Tax Code of the Russian Federation do not provide for the possibility of increasing the initial cost of intangible assets in connection with an improvement (change) in their qualities. This has been repeatedly pointed out by regulatory authorities (Letters of the Ministry of Finance of Russia dated November 6, 2012 N 03-03-06/1/572, dated December 13, 2011 N 03-03-06/1/819, dated October 31, 2011 N 03-03-06 /1/704, dated 09.29.2011 N 03-03-06/1/601, dated 09.27.2011 N 03-03-06/1/595).

Thus, it will not be possible to write off the costs incurred through the depreciation mechanism. At the same time, we believe that the organization has the right to include them in other expenses associated with production and sales. For example, they can be taken into account for profit tax purposes on the basis of paragraphs. 26 clause 1 art. 264 of the Tax Code of the Russian Federation, if the intangible asset is a computer program (Letters of the Ministry of Finance of Russia dated 06.11.2012 N 03-03-06/1/572, dated 31.10.2011 N 03-03-06/1/704, dated 29.09.2011 N 03 -03-06/1/601). At the same time, in some clarifications, the financial department clarifies that the taxpayer should distribute such expenses. Officials note that the organization has the right to independently determine the period during which costs can be written off, taking into account the principle of uniform recognition of income and expenses (Letter of the Ministry of Finance of Russia dated November 6, 2012 N 03-03-06/1/572). We believe that in order to avoid claims from the tax authorities, these expenses should be recognized evenly over the useful life of the modified intangible asset.

The initial cost of intangible assets is the amount at which the object is accepted on the organization’s balance sheet, and from which depreciation will be accrued in the future, if this object is depreciable. The historical cost of intangible assets is important primarily for accounting purposes.

What is the initial cost of intangible assets

In simple terms, this is how much this intangible asset cost the company. What value will be formed from depends on how this intangible asset entered the balance sheet.

The following options are available for calculating the book value of intangible assets.

• If the property is purchased, this is the purchase price plus all associated costs. The latter can be understood as anything, as long as it is directly related to the transaction for the purchase of intangible assets. For example, payment of customs duties, commission to an intermediary, or payment of travel allowances to an employee who had to go on a business trip to complete a transaction.
• If the object was created independently, then these are all the expenses that the company incurred during its creation. Actual costs of raw materials, wages of employees, financing of scientific developments, costs of registering a patent, and the like. It is worth clarifying that if the developments are not successful and their result will not be used in the company’s activities, then it is not taken onto the balance sheet and the initial cost is not determined. Failed developments that are not used in the current activities of the company do not apply to intangible assets.
• If the object was received by the company not for monetary compensation, but in exchange for the supply of some other material goods (based on the barter principle), then its book value will be equal to the market price of the goods alienated for it.
• If an object is received as a gift, its value will be determined by the market price at the time of acceptance for accounting.
• If an asset was contributed by one of the founders as a contribution to the management company, then its value is determined by the founders by agreement on the basis of a monetary value. As a rule, the market price at the time of its acceptance for accounting is taken into account.

Accounting for the receipt and creation of intangible assets is maintained on account 04 “Intangible assets” in correspondence with the corresponding accounts, depending on the source of receipt of the asset.

How is the value of intangible assets written off?

After registration, the value of depreciable objects begins to gradually decrease, depending on the depreciation method. One of the following methods for calculating depreciation amounts may be used.

• linear - write-off in equal shares over a given service life, suitable for those objects whose useful life is clearly indicated;
• the method of reducing the balance is the optimal method for those objects whose value is rapidly declining and will have to be written off fairly quickly, therefore it is more profitable for depreciation amounts to be the highest at the beginning of operation and gradually decrease;
• proportional to the volume of products produced.

If the useful life cannot be determined, then the default is twenty years, provided that this period does not exceed the life of the organization.

Subsequently, intangible assets are written off from the balance sheet at their residual value. Disposal can be carried out for various reasons - either write-off due to the expiration of its useful life or as unnecessary, or transfer to the balance sheet of another organization, sale, etc.

The costs associated with disposal are also taken into account here. These may include costs of sale, transfer of ownership to other persons, organizational expenses, etc. All of them are included in the non-operating expenses of the company and are taken into account in the same reporting period in which the write-off occurred.

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1. The role and place of intangible assets in the development of an enterprise.

1.1.The concept of intangible assets. Their structure.Characteristics of intelligent industrial property.

With the development of market relations, a new type of funds appeared in the composition of the subject’s property - intangible assets.

The following assets can be recognized as intangible assets:

Identifiable (having characteristics that distinguish this object from others, including similar ones) and not having a material (physical) form;

Used in the activities of the organization;

Capable of bringing future economic benefits to the organization;

The useful life of which exceeds 12 months;

The cost of which can be measured with sufficient reliability, i.e. there is documentary evidence of the cost, as well as the costs associated with their acquisition (creation);

If there are documents confirming the rights of the copyright holder.

In the absence of any of the above criteria, the costs incurred are not recognized as intangible assets and are expenses of the organization.

Classification of intangible assets.

There are 4 types of intangible assets:

Intellectual property objects;

Rights to use natural resources;

Deferred costs;

Company price.

Other intangible assets - licenses to carry out a type of activity, to carry out foreign trade and quota transactions, to use the experience of specialists, rights of trust management of property.

A special permit to carry out a type of activity subject to mandatory compliance with licensing requirements and conditions, issued by the licensing authority to the license applicant or licensee.

The license is issued for a period of no less than 5 and no more than 10 years. Upon expiration of the license, it can be extended at the request of the licensee.

The following are not considered intangible assets:

Intellectual and business qualities of the organization’s personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them;

Unfinished and (or) unformed in the establishedlegislation on scientific research,experimental design and technological work;

Financial instruments of the derivatives market that provide the right to carry out a specific transaction under certain conditions.

Intellectual property objects are divided into two types: those regulated by patent law (industrial property objects) and those regulated by copyright law.

Patent law protects the content of a work. To protect inventions, utility models, industrial designs, trade names, trademarks, service marks, they must be registered according to the established procedure with the relevant authorities. The list of objects protected by patent law is exhaustive.

It is subject to legal protection if it is new, has an inventive step and is industrially applicable (device, method, substance, strain, microorganism, plant and animal cell cultures) or is a known device, method, substance, strain, but has a new application.The main forms of use of objects protected by patent law are the transfer of rights under a license agreement and the introduction of the object as a contribution to the authorized capital of the organization. A license agreement differs significantly from a sales and rental agreement, since the patent owner is not given the invention itself under the license agreement, but only the right to use it; the patent owner can transfer the right to use the invention to a wide range of third parties and use the invention himself. The cost of objects protected by a patent consists of the costs of their acquisition, legal, consulting and other costs.

A patent invention is issued for a period of up to 20 years and certifies the priority of the invention, authorship, as well as the exclusive right to use it.

An artistic and design solution for a product that determines its appearance. The distinctive features of the patentability of an industrial design are its novelty, originality and industrial application. Novelty includes a set of essential features of an industrial design that determine the aesthetic and (or) ergonomic features of a product that are not known from information that became publicly available in the world before the priority date of this design. The originality of an industrial design is determined by its essential features, which determine the creative nature of the aesthetic features of the product. A design is considered industrially applicable if it can be reproduced many times by manufacturing a specific product.

Industrial designs, even if they have signs of novelty, originality and industrial applicability, are not subject to patentability if the technical function of the product predominates in the decisions of their manufacture.

Such products include:

Architectural objects (except for small architectural forms), industrial, hydraulic and other stationary structures;

Printed products;

Objects of unstable shape made of liquid, gaseous, granular or similar substances;

Products that are contrary to public interest, principles of humanity and morality.

An industrial design patent is issued for a period of up to 10 years and can be extended for another period of up to 5 years.

A utility model is a structural design made up of component parts. The distinctive features of the utility model are novelty and industrial applicability. Legal protection of a utility model is provided in the presence of a certificate issued by the Patent Department for a period of up to 10 years.

and service sign- these are designations that can distinguish, respectively, the goods and services of some legal entities or individuals from homogeneous goods and services of other legal entities or individuals. Legal protection of a trademark is provided on the basis of its state registration in the manner established by this Law. A trademark can be registered in the name of a legal entity or individual engaged in business activities. A trademark certificate is issued for a registered trademark, which certifies the priority of the trademark, the exclusive right of the owner to the trademark in relation to the goods specified in the certificate. Verbal, figurative, dimensional and other designations or combinations thereof can be registered as trademarks. A trademark can be registered in any color or color combination.

A geographical indication is a designation that identifies a product as originating in a country or from a region or locality within that territory where certain quality, reputation or other characteristics of the product are substantially attributable to its geographical origin. The concept of “geographical indication” includes the concepts:

- “appellation of origin of goods” - the name of a country, locality, locality or other geographical object, used to designate a product whose special properties are solely or mainly determined by the natural conditions or other factors characteristic of this geographical object, or a combination of natural conditions and these factors ;

- “indication of the origin of the goods” - a designation that directly or indirectly indicates the place of actual origin or manufacture of the goods.

Individual name of the legal entity. It is registered during the state registration of a legal entity and is valid during its existence. The names of non-profit organizations, unitary enterprises, and in cases provided for by law, other commercial organizations must also include the nature of the activity of the legal entity. In addition, a commercial organization that is a legal entity must have a company name, which, from the moment of registration in the prescribed manner, it acquires the exclusive right to use. Persons using a company name without the consent of its owner are obliged to stop using it at the request of the owner of the right to this name and compensate for the losses caused.

The legal form of use of a trademark, service mark and company name is a license agreement.

Information of a technical, organizational, service nature that has actual or potential commercial value due to its unknownness to a third party. There is no free legal access to this information; and the owner of the information takes measures to protect its confidentiality.Unlike other objects of industrial property, know-how is not subject to registration, but is protected by a ban on its disclosure to persons who have access to this information.

Under an agreement on the transfer of know-how, the know-how itself is transferred, and not the right to use it. Mandatory elements of an agreement on the transfer of know-how are a description of all features of the transferred object, measures to protect confidentiality and assistance in the practical feasibility of know-how.

1.2.The role and place of intellectual industrial propertyin the effective development of the enterprise.

An economic entity of any form of ownership must be able to competently analyze the situation on the market for products (services), keep track of trends in demand for its developments or products (services), secure a market “niche” and be seriously prepared in the field of entrepreneurial activity, marketing, and know legal , legal basis of relations with partners.

The tactic of ignoring such actions will inevitably result in a complete loss of the competitive ability of their products in foreign and domestic markets for enterprises in the future.

The practical use of intangible assets in the economic turnover of enterprises, their transformation into a specific mechanism for the commercial assessment of the results of intellectual work and intellectual property, makes it possible for a modern enterprise (firm):

Change the structure of your production capital by increasing the share of intangible assets in the cost of new products and services, increasing their knowledge intensity, which will play a certain role in increasing the competitiveness of products and services;

It is economically efficient and rational to use unused and lying “dead weight” intangible assets that many enterprises, firms, research institutes, design bureaus, research laboratories, etc. still have.

The process of commercialization of the innovation sphere can be roughly reduced to the following stages:

The first stage is a competent classification of intellectual property objects, on the basis of which a preliminary assessment of their market value should be formed. However, at present, enterprises either do not fulfill it or do it amateurishly. Therefore, professional development of basic methodological and methodological recommendations is necessary.

The second stage is the inclusion of the value of intangible assets in the property of enterprises in the accounting account “Intangible assets”.

The third stage of commercialization of intangible assets is:

In the active entry of enterprises into the market of scientific and technical products;

In the ability to find your buyer, master the art of an entrepreneur, i.e. look for a customer (consumer) for your idea or development;

The ability to write for magazines, get on television, etc.

Intellectual property is an object of property that can not only be owned, used and disposed of, but also (with proper documentation) used in the authorized capital and in the economic activities of the enterprise as intangible assets.

The use of intellectual property in the authorized capital allows the enterprise and the authors - creators of intellectual property to obtain the following practical advantages:

Form a significant authorized capital without diverting funds and provide access to bank loans and investments (intellectual property can be used along with other property of the enterprise as an object of collateral when obtaining loans);

Amortize intellectual property in the authorized capital and replace intellectual property with real money (capitalize intellectual property). At the same time, depreciation charges are legally included in the cost of production (they are not subject to income tax);

Authors and enterprises - owners of intellectual property - participate as founders (owners) in the organization of subsidiaries and independent companies without diverting funds.

The use of intellectual property in business activities will allow:

Documentately confirm ownership rights and put intellectual property objects on the balance sheet as property of the enterprise. This makes it possible to depreciate intellectual property and create appropriate depreciation funds at the expense of product costs;

Receive additional income for the transfer of rights to use intellectual property, as well as ensure reasonable regulation of prices for the products of an enterprise's innovative activities, depending on the volume of transferred rights to use intellectual property;

Pay royalties to individuals (authors) bypassing the wage fund with the inclusion of costs in the cost price (without traditional deductions to insurance and other funds and without limiting the size of payments, with the costs of paying royalties included in the cost of production - “other expenses”).

In addition, documentary confirmation of ownership and rights to use intellectual property, as well as obtaining official documents of protection, allows for real control over market share and the possibility of legal prosecution of unscrupulous competitors and “pirates” (violators of exclusive rights to intellectual property).

Future earnings from intangible assets are often quite significant. Investments in research and development, training, etc. in fact, if successful, they significantly increase the value of the enterprise. It would be a mistake to ignore this fact. The modern economy is waiting for a new type of innovation: reporting on company performance that goes beyond the narrow confines of financial reporting. It is necessary to expand profit forecasts to include areas of competence and customer satisfaction, describe the potential of the enterprise using factors that determine its success, indicators of management efficiency, as well as assessments of the level of technology used. It is beneficial for an enterprise to systematically provide stakeholders with similar reports on its intangible assets and explain to them what specific contributions these assets make to the added value of their production processes.

1.3. Forms of economic turnover of intellectual propertyindustrial property.

Receipt of intangible assets into the enterprise.

Intangible assets are included in the composition of intangible assets on the basis of an acceptance certificate as they are created or received by the enterprise or completion of work to bring them to a state suitable for use for the planned purposes.

If there is a document of protection issued by an authorized state body and confirming the rights to intangible assets, the document of protection may be indicated as an accounting unit as an equivalent of the rights arising from this document of protection.

Intangible assets can enter an organization in the following ways:

1. acquisition of intangible assets for a fee;

2. creation of intangible assets by the organization itself;

3. receipt of intangible assets from the founders on account of their contribution to the authorized capital of the organization;

4. free receipt of intangible assets from other organizations and individuals;

5. receipt of intangible assets in exchange for other property.

Acquisition of intangible assets for a fee.

When an enterprise purchases one or another intangible asset, it incurs certain expenses for these purposes. For example, in addition to payments in favor of the previous owner, you may need to pay for the services of an intermediary, whose efforts were used to find the necessary object, the work of a consultant, whose services were used when drawing up the text of the agreement, the cost of registering the rights of the new owner, and other similar costs directly related to the purchase of this property. property.

As a result, a certain amount will be revealed, the individual parts of which are united by a common purpose - the acquisition of an intangible asset. It is this amount that is prescribed to be taken onto the balance sheet as the initial cost of an intangible asset acquired for a fee.

Creation of intangible assets by the organization itself.

If intangible assets are created by the organization itself, then the composition of the costs associated with this process will be quite wide and varied. They may include spent material resources, wages of personnel involved in this process, including the entire set of charges to the wage fund, payment for services of third-party organizations under counterparty and (or) co-executive agreements.

Receipt of intangible assets from the founders on account of their contribution to the authorized capital of the organization.

An intangible asset received as a founder's contribution to the authorized capital of an organization is not paid for. However, in this case, the market situation and supply and demand conditions do not need to be taken into account. The founder's contribution is assessed, and, therefore, the initial cost of the intangible asset is formed as agreed between the founders.Free receipt of intangible assets from other organizations and individuals.

When receiving an intangible asset free of charge under a gift agreement, the situation, despite certain external similarities, is fundamentally different from the process of forming the authorized capital.

The costs of paying registration fees, state duties, assessing intangible assets received free of charge, and others directly related to receiving intangible assets and bringing them to a state in which they are suitable for use are taken into account as part of the costs of capital investments.

Accounting for intangible assets.

The main tasks of accounting for intangible assets: the formation of information reflecting the movement (receipt, disposal, receipt (transfer) of rights under license or copyright agreements) of intangible asset objects in the organization; formation of the initial cost in the accounting accounts; reflection in accounting of amortization of intangible assets; determining the results of sales and other disposals of intangible assets.

The accounting unit for intangible assets is an inventory item. The inventory object of intangible assets is considered to be a set of rights arising from one patent, certificate, assignment agreement, etc. The main feature by which one inventory item is identified from another is its performance of an independent function in the production of products, performance of work or provision of services, or use for the management needs of the organization.

Amortization of intangible assets.

An important aspect of accounting for intangible assets is their amortization, which ensures a uniform transfer to the cost of manufactured products of one-time expenses that occurred when receiving ownership of intangible assets used in the process of producing these products.

The procedure for calculating depreciation of fixed assets and intangible assets is determined by the Regulations on the procedure for calculating depreciation of fixed assets and intangible assets.Objects for calculating depreciation of intangible assets are defined in the Instructions for Accounting for Intangible Assets.Amortization of intangible assets is calculated:

For objects used in business activities - based on the chosen useful life in linear, non-linear or productive ways;

- for objects not used in business activities,

- based on the standard service life in a linear manner.

Inventory of intangible assets.

All property of the organization, including intangible assets, is subject to inventory.As in the general case, the main objectives of the inventory of intangible assets are:

Identification of the actual presence of intangible assets;

Comparison of the actual presence of intangible assets with accounting data;

checking the completeness of reflection in accounting.

If an unaccounted for object is discovered, the commission has the right to choose a method for assessing its value, taking into account the technical and economic data of the object, and to establish its possible standard useful life.

Disposal of intangible assets.

Disposal (deregistration) of inventory items of intangible assets is carried out in the following cases:

Implementations;

Free transfer;

Write-offs upon expiration of the standard service life or useful life;

Contribution as a contribution to the authorized capital of another organization with full transfer (assignment) of property rights;

And also in other cases provided for by the legislation of the Russian Federation.

Transfer of rights to intangible assets.

An enterprise can transfer the rights to use intangible assets to any legal entity or individual, and a license agreement is drawn up. Ownership remains with the licensor. In addition, you can issue an exclusive or non-exclusive license. With non-exclusive, the licensor retains all the rights confirmed by the patent; with exclusive, the licensor uses only those rights that have not been transferred to the licensee. For the transfer, the licensor may require a one-time fee (lump sum payment) and may also receive periodic payments (royalties). The treatment of these payments depends on whether such activities are the main activity or not.

Write-off of intangible assets.

Intangible assets are subject to write-off from the balance sheet if they are no longer used for the purposes of production (performance of work, provision of services) or for the management needs of the organization, i.e. in connection with the termination of the validity period of a patent, certificate, other documents of protection, in connection with the assignment (sale) of exclusive rights to the results of intellectual activity, or for other reasons. Income and expenses from the write-off of intangible assets are subject to inclusion in the financial results of the organization.

2. The main problems of assessing intellectual industrial property.

2.1. Main types and methods of assessing intellectual propertyindustrial property.

As a rule, it is required when solving some specific problem related to the use of property rights to these intangible assets and is determined by the purpose of this use.

Intangible assets are a very capacious and not always clearly defined concept, and therefore, when assessing them, it is necessary to correctly classify the object of assessment.

Valuation of intangible assets and intellectual property is carried out in accordance with the Methodological recommendations for assessing the value and accounting of intellectual property objects as part of intangible assets and the Procedure for examining the reliability of the assessment of the value of intellectual property objects as part of intangible assets, approved by a joint order of the State Patent Committee, the Ministry of Economy, the Ministry of Finance, the State Committee in Science and Technology

Documents required for assessment:

Description of the object;

Title documents for the object (patents, certificates, license agreements, contracts, copyright agreements, etc.);

Term of use of the object.

With a more detailed acquaintance with the objects, depending on their composition, specifics and purposes of assessment, the appraiser’s request for other additional information and documentation is formed.

The intangible assets of an enterprise are valued at the same types of value as other property, i.e., at replacement value, market value, investment value, collateral value, insurance value, tax value and the so-called initial value.

Initial cost is the cost of an intangible asset at which it (the asset) is initially recorded on the balance sheet of the enterprise. This cost consists of the costs of creating (or acquiring) the asset and its development, as a result of which it can be used in the enterprise (see Table 1).

Table 1. Determination of the initial cost of intangible assets.

Acquisition channel (receipts) intangible assets	The initial cost means:
1. Acquisition for payment from others organizations and individuals	the value of the intangible asset itself, including the lump sum payment; services of third parties related to the acquisition and evaluation of intangible assets; customs payments, registration fees, state duties and other payments made in connection with the acquisition or receipt of rights to intangible assets; taxes and other payments to the budget in accordance with the law; other costs directly related to the acquisition of intangible assets
2. Acquisition in exchange for other property	the cost of the transferred property at which it was reflected in accounting, unless otherwise provided by law
3. Free receiving from others organizations	market price; if it is impossible to evaluate at market value, the value is determined by agreement of the parties, but not lower than the book value at which this intangible asset was registered with the transferring party
4. Create your own organization	the amount of actual expenses for the creation of intangible assets, which include expenses for material assets, labor costs, third-party services, patent fees and other expenses
5. Application founders on account of their contribution to the authorized capital of the organization	the amount of monetary value agreed upon by the founders (participants) on the day of signing the agreement on the creation of the organization and (or) approval of the charter; the amount of expert assessment in cases established by law

Changes in the initial cost of intangible assets are provided for in the following cases:

Conducting a revaluation of intangible assets by decision of the Government of the Russian Federation;

Making payments established in accordance with legislation related to confirmation of property rights;

Capital investments in improving industrial property, computer programs and databases of our own production;

Other cases in accordance with the law.

The replacement cost (or cost of reproduction) of an intangible asset is determined by the amount of costs that must be incurred to restore the lost asset. Replacement cost is determined by the cost approach.

Market price- this is the most likely price that an intangible asset should achieve in a competitive and open market in compliance with all conditions of fair trade, conscious actions of the seller and buyer, without the influence of illegal incentives. In this case, the following conditions must be met:

The motivations of the buyer and seller are typical;

Both parties are well informed, consulted and act, in their opinion, taking into account their interests;

The intangible asset has been put up for sale for a sufficient amount of time;

Payment was made in cash;

The price is normal, not affected by specific financing and sales conditions.

Investment cost— this is the cost of intangible assets for a specific investor who is going to buy or invest his financial resources in the asset to refine it. The calculation of this value of the asset is made based on the income expected by the investor from its use and the specific rate of capitalization of income, which is determined by the investor himself.

Valuation of intangible assets for collateral is carried out on the basis of market value. In this case, it is necessary to distinguish between the collateral value of intangible assets and the size of the loan lent against the collateral of an intangible asset. These concepts differ both in essence and in magnitude. Valuation of the market value of an intangible asset is made based on the parameters of the market for intangible assets (including the rate of return of this market), while the size of the loan, although secured by the intangible asset in question, is determined based on the parameters of the financial market (including the degree of risk in the financial market). Therefore, the size of the loan should be determined by a financial market specialist and not an expert appraiser.

The insurable value of intangible assets is calculated based on the replacement cost of the asset that is at risk of destruction. Based on the insured value of the asset, insurance amounts, insurance payments and insurance interest are determined.

The value of intangible assets for tax purposes is determined on the basis of either market or replacement cost. More accurate assessment results for tax purposes are obtained when the market value of intangible assets is determined.

In practice, it is often necessary to calculate not the value of assets, but the cost of transferring rights to use them, i.e., determine the cost of a license for the asset in question. In this case, the cost of transferring rights depends on their volume and terms of transfer. Below we will look at the methods estimating the value of intangible assets.

Methods for assessing intangible assets.

For practical assessment of the value of intangible assets, experts recommend cost, income and comparative approaches, usually used in the assessment of other types of assets.

INCOME METHOD.

In accordance with the income approach, the value of an intangible asset is taken at the level of the current value of the benefits that the enterprise has from its use. An example is the royalty waiver method, which is used to estimate the value of patents and licenses. is a periodic payment to the licensor (seller) for the use of intellectual property. Typically, royalties amount to 5-20% of the additional profits received by the business that purchased the intellectual property. If the intellectual property is the basis of a new product (technology), the royalty can be up to 50%.

The income approach is based on the two most common methods: the discounted income method and the direct capitalization method. These are the most universal methods applicable to any type of property complexes.

The discounted income method involves converting, according to certain rules, future income expected by the investor into the current value of the assessed intangible assets. Future earnings include:

Periodic cash flow of income from the operation of intangible assets during the ownership period; this is the investor’s net income received from owning property (less income tax) in the form of dividends, rent, etc.;

Cash proceeds from the sale of intangible assets at the end of the ownership period, that is, future proceeds from the resale of intangible assets (less transaction costs).

To understand the essence of the discounted income method, we will touch upon such concepts as compound interest, accumulation, discounting and annuity.

The invested capital seems to grow on its own according to the rule of compound interest. In this case, you can specify a certain norm (rate) of income, which indicates the increase in a unit of capital after a certain period (year, quarter, month). In the discounted income method, the rate of return is called the discount rate.

The direct capitalization method is quite simple and this is its main and only advantage. However, it is static, being tied to data from one most representative year, and therefore requires special attention to the correct choice of net income indicators and capitalization ratios. Calculation of the current value of intangible assets using this method is carried out in three successive stages:

Calculation of annual net income;

Choice of capitalization ratio. The capitalization rate must be linked to the previously selected indicator of capitalized income;

Calculation of the current value of intangible assets.

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Intangible assets are exclusive rights to the results of intellectual activity and other objects of intellectual property that are used in production or management for more than 12 months. A distinctive feature of intangible assets is their ability to generate income for their owner.

The rules for the formation in accounting of information about the intangible assets of commercial organizations that are under their right of ownership, economic management, and operational management are established by the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2000). It was approved by order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n. In tax accounting, intangible assets are included in depreciable property (Article 257 of the Tax Code of the Russian Federation). Of course, provided that their useful life is more than 12 months and the initial cost is more than 10,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

Property that simultaneously meets the following seven conditions can be accepted for accounting as an intangible asset (clause 3 of PBU 14/2000):

· the object lacks a material (physical) structure;

· there is a possibility of its identification (separation, separation from other property);

· it is intended for use in the production of products, in the performance or provision of services, or for the management needs of the organization;

· it can be used for a long time, that is, during a useful life of more than 12 months;

· the organization does not intend to subsequently resell this property;

· it is capable of bringing economic benefits (income) to the organization in the future;

· there are properly executed documents confirming the existence of the asset itself and the organization’s exclusive right to the results of intellectual activity (Rospatent patents, agreement and exclusive license; agreement and primary documents confirming receipt of exclusive rights to an intangible asset, certificates, other security documents, assignment agreement (acquisition) of a patent, trademark, etc.).

If one of the above conditions is not met, the asset cannot be accounted for as intangible.

Intangible assets include (clause 4 of PBU 14/2000):

· exclusive right of the patent holder to an invention, industrial design, utility model; for selection achievements;

· the exclusive right of the owner to a trademark and service mark, the name of the place of origin of goods;

· organizational expenses recognized in accordance with the constituent documents as part of the founders’ contribution to the authorized capital (costs associated with the formation of a legal entity - payment for consulting, advertising, legal services; expenses for the preparation of documentation and other expenses incurred before the state registration of the organization);

· business reputation of the organization, that is, the difference between the purchase price of the organization (as an acquired property complex as a whole under a purchase and sale agreement or the acquisition of privatization objects at an auction or through a competition) and the value according to the Balance Sheet of all its assets and liabilities. Positive business reputation as a premium to the price is accounted for as an intangible asset, a discount to the price - negative business reputation - is accounted for as deferred income with a uniform attribution to financial results as other income.

Intangible assets in accounting do not include licenses for the right to carry out certain types of activities, reference, legal, accounting and other programs for which the organization does not have exclusive rights, rights to use the telephone network and other similar costs. As well as rights to “know-how” (technology, etc.), if they are not formalized with the appropriate documents on state registration of the right to the results of intellectual activity, housing facilities.

The list of objects that can be classified as intangible assets is closed.

Paragraph 3 of Article 257 of the Tax Code of the Russian Federation provides an open list of those exclusive rights that may be part of intangible assets. Let us recall that a similar list is also in PBU 14/2000. Please note that the Code also includes possession of know-how, a secret formula, process or information. As for exceptions, intangible assets do not include:

– research, development and technological work that did not produce a positive result;

– intellectual and business qualities of the organization’s employees.

The taxpayer can acquire intangible assets or create them. In any case, he must have documents confirming the existence of the assets themselves or his exclusive rights to them. The Code includes patents, certificates, agreements for the assignment of a patent or trademark, etc. to such documents.

6.2. Historical cost of intangible assets

In accounting, intangible assets are taken into account at their original cost, that is, the amount of all actual expenses for their acquisition, with the exception of VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

Depreciable property must be accounted for at historical cost. In turn, the initial cost of intangible assets represents the costs of their creation or acquisition. The cost of depreciated property can include any taxes and fees, except for VAT and excise taxes, which are deductible, including customs duties.

The procedure for determining the value of depreciable property is given in Article 257 of the Tax Code of the Russian Federation. Fixed assets are assets with a useful life exceeding 12 months. Of course, we are talking about property that is used in production and for the management needs of the organization.

The initial cost of intangible assets, depending on the method of their acquisition, is similar to that established for fixed assets and inventories.

The receipt of intangible assets into an organization can be carried out in various ways:

· acquisition for a fee;

· creation by the organization itself;

· receipt as a contribution to the authorized capital;

· gratuitous receipt from third parties;

· receipt in exchange for other property (barter). Determination of the initial cost of intangible assets depending on the method of receipt:

6.2.1. Purchase of intangible assets

The initial cost of intangible assets acquired for a fee is recognized as the sum of all actual acquisition costs, with the exception of VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation). The value of the intangible asset will include VAT amounts for those organizations that are not payers of this tax.

The actual costs of acquiring intangible assets may be:

· amounts paid in accordance with the agreement of assignment (acquisition) of rights to the copyright holder (seller);

· amounts paid to organizations for information and consulting services related to the acquisition of an intangible asset;

· registration fees, customs duties, patent duties and other similar payments made in connection with the assignment (acquisition) of the exclusive rights of the copyright holder;

· non-refundable taxes paid in connection with the acquisition of an intangible asset;

· fees paid to the intermediary organization through which the object was purchased;

· other expenses directly related to the acquisition of intangible assets.

This list of expenses is open.

General business and other similar expenses are not included in the actual expenses for the acquisition and creation of intangible assets, except in cases where they are directly related to the acquisition of assets or the manufacture of an object.

When paying for acquired intangible assets, if the terms provide for deferred or installment payment, actual expenses are accepted for accounting in the full amount of accounts payable.

When acquiring intangible assets, additional costs may arise to bring them into a state in which they are suitable for use for the intended purposes: the amount of payment for the employees involved, the corresponding contributions for social insurance and security, material and other expenses. Additional expenses increase the initial cost of intangible assets.

6.2.2. Creation of an intangible asset

If an intangible asset is created by an organization independently, then the costs of its creation include:

– cost of used material resources;

– wages of employees involved in the creation of intangible assets (including unified social tax and accident insurance contributions);

– depreciation of fixed assets (fixed assets) and intangible assets used in its creation;

– services of third-party organizations under counterparty (co-executor) agreements;

– fees, patent fees associated with obtaining patents, certificates, etc.

Intangible assets are considered created by the organization itself if:

– the exclusive right to the results of intellectual activity obtained in the performance of official duties or on a specific assignment of the employer belongs to the employing organization;

– the exclusive right to the results of intellectual activity obtained by the author (authors) under an agreement with a customer who is not an employer belongs to the customer organization;

– a certificate for a trademark or for the right to use the appellation of origin of a product is issued in the name of the organization.

In all other cases, intangible assets are received by the organization from the outside - on the basis of agreements for the assignment of exclusive rights (both on a reimbursable basis and as a contribution to the authorized capital of the organization) or free of charge.

Some intangible assets can be registered. Thus, the program developer has the right to register his development. This is stated in the Law of the Russian Federation of September 23, 1992 No. 3523-1 “On the legal protection of programs for electronic computers and databases.” After registration, the company that developed the program independently becomes its official owner based on the received certificate. It is issued by Rospatent. And the registration procedure itself is prescribed in the Rules approved by Order of this department dated February 25, 2003 No. 25.

6.2.3. Intangible asset received free of charge

The initial cost of an intangible asset received under a gift agreement (free of charge) is its market value as of the date of acceptance for accounting. Initially, the cost of an intangible asset is taken into account as part of deferred income on a separate sub-account, then, as depreciation is calculated on it, the cost is written off in the same amount to other income as non-operating income (clause 8 of PBU 9/99).

In tax accounting in accordance with subparagraph 11 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, income in the form of property received free of charge by a Russian organization is not taken into account for profit tax purposes if:

· the authorized capital of the receiving party consists of more than 50% of the contribution (share) of the transferring party;

· the authorized capital of the transferring party consists of more than 50% of the contribution (share) of the receiving party.

In this case, the received property is not recognized as income for tax purposes only if it is not transferred to third parties within one year from the date of its receipt.

For tax accounting purposes, property received free of charge is recognized as depreciable property (clauses 1, 2 of Article 256 of the Tax Code of the Russian Federation). The calculation of depreciation for an object of depreciable property begins on the first day of the month following the month in which this object was put into operation (clause 2 of Article 259 of the Tax Code of the Russian Federation).

The procedure for determining the initial cost of depreciable property received free of charge is established by paragraph 8 of Article 250, subparagraph 1 of paragraph 4 of Article 271 (accrual method) and paragraph 2 of Article 273 (cash method) of the Tax Code of the Russian Federation.

The initial cost of property received free of charge is determined based on market prices (taking into account the provisions of Article 40 of the Tax Code of the Russian Federation), but not lower than the residual value of depreciable property. The recipient's income includes the greater of these amounts. Thus, if the market value of the transferred depreciable property is lower than its residual value at the transferring party, the residual value is included in the recipient's income. The residual value of the property of the transferring party or the costs of production (purchase) must be recorded in the document on the basis of which the transfer is made.

Along with this amount, the initial cost may include the organization's expenses, for example, for delivery and bringing the received object to a condition suitable for use (clause 1 of Article 257 of the Tax Code of the Russian Federation). Accordingly, if the cost of a fixed asset received free of charge is not included in income (for example, in the case when it is received from a founder whose share exceeds 50%), the initial cost of such an object is formed solely from the costs of its delivery and bringing it to a suitable condition.

6.2.4. Intangible asset received through barter

The initial cost of an asset acquired in exchange for other property (payment in non-monetary means) is recognized as the value of the values ​​transferred or to be transferred. Moreover, their value is determined based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

If it is impossible to determine the value of goods (valuables) transferred or to be transferred by the organization under such contracts, the value of the intangible assets received by the organization is established based on the price at which similar intangible assets are acquired in comparable circumstances.

PBU 14/2000 establishes that the initial cost of an intangible asset is not subject to change, except in legally established cases. This means that with a change in the market value of similar intangible assets, a revaluation of their original value, that is, markdown and revaluation, is not carried out. In addition, subsequent costs, including those associated with the maintenance of an intangible asset, do not increase its initial cost.

In connection with this rule, the amount differences and interest on debt obligations of any type received for the acquisition of an asset, formed after the commissioning of an intangible asset, are included in other income (expenses).

In tax accounting, amount differences and interest on debt obligations in accordance with paragraph 11.1 of Article 250 and subparagraphs 2 and 5.1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation are included in non-operating income (expenses) and do not affect the initial cost of the acquired intangible asset.

The assessment of intangible assets, the value of which upon acquisition is determined in foreign currency, is carried out in rubles by converting foreign currency at the Bank of Russia exchange rate valid on the date of acquisition by the organization of objects by right of ownership, economic management, and operational management.

The organization made an advance payment for intangible assets purchased from a foreign partner in the amount of 200 USD. The US dollar exchange rate established by the Bank of Russia was: – on the date of advance payment – ​​28.4 rubles/USD; – on the date of receipt of the intangible asset – 28.8 rubles/USD. The following entries will be made in accounting:

DEBIT 60 subaccount “Settlements on advances issued” CREDIT 52

– 5680 rub. (200 USD X 28.4 rubles/USD) – prepayment of an intangible asset has been made;

DEBIT 08 subaccount 5 “Purchase of intangible assets” CREDIT 60 subaccount “Debt to suppliers and contractors”

– 5760 rub. (200 USD X 28.8 rubles/USD) – the acquired intangible asset is capitalized;

DEBIT 60 subaccount “Settlements on advances issued” CREDIT 91 subaccount “Other income”

– 80 rub. (200 USD X (28.8 rubles/USD – 28.4 rubles/USD)) – reflects a positive exchange rate difference;

DEBIT 60 subaccount “Debt to suppliers and contractors” CREDIT 60 subaccount “Settlements on advances issued”

– 5760 rub. – the debt to the supplier has been repaid using the advance payment previously issued.

6.3. Amortization of an intangible asset

The useful life of an intangible asset is the period during which the object of the intangible asset serves to fulfill the goals of the organization. It is determined by the organization independently on the date of commissioning of the facility in accounting and tax accounting.

When establishing the useful life of an intangible asset in accounting, three possible options should be kept in mind.

The first is that the useful life of an intangible asset coincides with the validity period of a security document (patent, certificate, etc.) or a license agreement. For example, a patent for a selection achievement is valid for 30 years, for an invention - 20, for an industrial design - 10, a certificate for a trademark or the right to use the appellation of origin of a product - 10 years, for a utility model - 5 years.

The second option is that the organization itself determines the expected period of use during which it will receive economic benefits, and approves it by order or directive of the manager.

Third, the organization does not have the ability to determine the useful life of an intangible asset. In this case, it is equal to 20 years, but not more than the life of the organization. For organizational expenses and business reputation, the period is set at 20 years.

In tax accounting, the useful life is established based on the validity period of the patent, certificate and other restrictions and contracts. For those objects for which it is impossible to determine the useful life, it is set for 10 years (Article 258 of the Tax Code of the Russian Federation).

In accordance with paragraph 14 of PBU 14/2000, the cost of intangible assets is repaid through depreciation.

Amortization (repayment of cost) of an intangible asset in accounting can be calculated in three ways (clause 15 of PBU 14/2000):

– linear;

– reducing balance;

– proportional to the volume of products (works).

The chosen method is recorded in the accounting policy.

Two different methods of calculating depreciation cannot be applied to two intangible assets of the same type acquired at the same time. The depreciation method determined at the time the asset is registered is valid for the entire useful life of the intangible asset or until its disposal.

Let us add that if an organization decides to reflect the depreciation accrued on intangible assets in its accounting by directly writing it off to account 04, the following must be kept in mind.

If the cost of the object is repaid in full, and the validity period of the security documents is extended, for example, at the request of the copyright holder, then the organization conditionally revaluates the object, assigning the amount of the revaluation to the financial result, and begins depreciation again (clause 21 of PBU 14/2000).

In tax accounting, only two methods are provided for the depreciation of an intangible asset: linear and non-linear (Article 259 of the Tax Code of the Russian Federation).

Depreciation is accrued monthly in the amount of 1/12 of the annual rate, regardless of the method used and the results of the organization’s activities in the reporting period.

During this period, the accrual of depreciation is not suspended, except in cases of conservation of the organization (clause 15 of PBU 14/2000).

For seasonal enterprises, depreciation on an intangible asset is calculated during the active period of operation in the reporting year (in the amount of not 1/12, but, for example, 1/7 of the norm for the year for 7 months of the season).

Depreciation begins on the 1st day of the month following the month in which this object was put into operation, and stops on the 1st day of the month following the month when the cost of the object was fully repaid or when this object was removed from the intangible asset for any reason (assignment, loss of exclusive rights). This rule applies equally in accounting and tax accounting.

Methods for calculating depreciation in accounting (clause 21 of PBU 14/2000):

– by reducing the initial cost of the object (without using account 05 “Depreciation of intangible assets”);

– by accumulating the corresponding amounts on account 05 “Amortization of intangible assets”.

The first method is necessarily used for business reputation and organizational expenses.

The method and method for calculating depreciation must be defined in the accounting policy.

Analytical accounting for account 05 “Depreciation of intangible assets” is carried out by organizations for individual objects of intangible assets to ensure the possibility of obtaining data on the depreciation of intangible assets necessary for managing the organization and preparing financial statements.

It is allowed to charge depreciation at reduced rates if such a decision is made by the head of the organization and is enshrined in the accounting policy for tax purposes. The use of reduced rates is allowed only from the beginning of the tax period and is applied throughout the entire tax period. When selling an intangible asset to which reduced depreciation rates were applied, the tax base is not recalculated for the amount of depreciation that was underaccrued against normal rates for tax purposes.

6.4. Disposal of an intangible asset

Intangible assets are subject to write-off from the balance sheet if they are no longer used for the purposes of production (performance of work, provision of services) or for the management needs of the organization. And also in connection with the termination of the validity period of a patent, certificate, other documents of protection, in connection with the assignment (sale) of exclusive rights to the results of intellectual activity or for other reasons (clause 22 of PBU 14/2000).

Assets can be disposed of for various reasons:

– write-off due to expiration of useful life;

- sale;

– transfer as a contribution to the authorized capital of another organization;

– gratuitous transfer;

– disposal in exchange for other property.

When an intangible asset is disposed of, the amount of depreciation accrued on it is written off from account 05 “Amortization of intangible assets” to the credit of account 04 “Intangible assets”. The residual value of an intangible asset is written off to the debit of account 91 “Other income and expenses” in correspondence with account 04 “Intangible assets”.

Income and expenses from the sale and other disposal of an intangible asset are reflected in the period of disposal of the intangible asset as other income and expenses on account 91 (clause 7 of PBU 9/99 and clause 11 of PBU 10/99).

For the purposes of calculating income tax, income from the sale of an intangible asset (for example, from the sale of property rights) is recognized as income from sale (Article 249 of the Tax Code of the Russian Federation). Recognized income from such a transaction is reduced by the residual value of the intangible asset and the costs of its sale (clause 1 of Article 257, subclause 1 of clause 1 of Article 268 of the Tax Code of the Russian Federation).

When selling an intangible asset, the amount of the residual value, taking into account the costs associated with their sale, may exceed the proceeds received. For tax accounting, the loss received from the sale of an intangible asset is included in other expenses in equal shares over a period determined as the difference between the useful life and the actual service life in accordance with paragraph 3 of Article 268 of the Tax Code of the Russian Federation.

Expenses of an organization in the form of a contribution to the authorized capital of another organization, gratuitously transferred property and expenses for its transfer are not taken into account for tax purposes (clause 3 of Article 270 of the Tax Code of the Russian Federation).

The copyright holder organization has the right to grant another organization the right to use its intellectual property objects. An intangible asset provided for use is not written off from the balance sheet of the copyright holder, but is reflected in the accounting records of the copyright holder separately (apparently, in a separate sub-account opened for account 04) in an assessment in accordance with the rules of PBU 14/2000. At the same time, the organization-right holder continues to accrue depreciation on intangible assets provided for use (clause 25 of PBU 14/2000).

For the user organization, the received intangible assets are reflected in the off-balance sheet account in the valuation adopted in the contract (it determines the off-balance sheet account independently). In this case, periodic payments (including royalties) for the granted right to use an intangible asset, which are calculated and paid in the manner and within the time limits established by the agreement, are reflected in the accounting records of the organization-right holder as expenses of the reporting period.

If a fixed one-time payment (including royalties) is made for the granted right to use an intangible asset, then the user organization should reflect it in accounting as deferred expenses, which will be written off as expenses during the term of the contract (clause 26 of PBU 14/ 2000).

Organizations located on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, are required to comply with the requirements of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” regarding accounting. The objects of accounting, as you know, are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities.
The assessment of property and liabilities is carried out by the organization to reflect them in accounting and reporting in monetary terms, as established by Art. 11 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”.
We will talk about the formation of the initial cost of intangible assets for accounting purposes in this article.
When (hereinafter referred to as intangible assets), Russian organizations (with the exception of credit institutions and budgetary institutions) are required to apply the norms of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n (hereinafter referred to as - PBU 14/2007). Moreover, with regard to objects accepted for accounting after January 1, 2008, the provisions of the specified accounting standard directly apply to non-profit organizations.
As follows from paragraph 6 of PBU 14/2007, the acceptance of intangible assets for accounting is carried out at the actual (initial) cost determined as of the date of its acceptance for accounting.
Under the actual (initial) cost of intangible assets is understood as an amount calculated in monetary terms, equal to the amount of payment in cash and other forms or the amount of accounts payable, paid or accrued by an organization when acquiring, creating intangible assets and providing the necessary conditions for using it for the intended purposes.
The procedure for forming the actual (initial) cost of intangible assets depends on the method of its receipt by the organization. Thus, the list of expenses associated with the acquisition of intangible assets for a fee is determined by clause 8 of PBU 14/2007, according to which the following are recognized as such:
- amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the copyright holder (seller);
- customs duties and customs fees;
- non-refundable amounts of taxes, state, patent and other duties paid in connection with the acquisition of intangible assets;
- remunerations paid to the intermediary organization and other persons through which the intangible asset was acquired;
- amounts paid for information and consulting services related to the acquisition of intangible assets;
- other expenses directly related to the acquisition of intangible assets and providing conditions for using the asset for the intended purposes.
A slightly different procedure for the formation of the initial cost is established in clause 9 of PBU 14/2007 regarding the creation of intangible assets. According to this norm, in addition to the expenses listed in clause 8 of PBU 14/2007, Intangible assets may be taken into account in the initial cost of the created object:
- amounts paid for the performance of work or provision of services to third-party organizations under orders, construction contracts, author’s order agreements or contracts for R&D;
- expenses for remuneration of employees directly involved in the creation of intangible assets or in performing R&D under an employment contract;
- contributions for social needs;
- 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 intangible assets and providing conditions for using the asset for the intended purposes.

Note! The lists of the specified expenses involved in the formation of the initial cost of intangible assets are open, due to which the organization in its accounting policy should provide its composition of expenses included in the initial cost of intangible assets, both acquired for a fee and created by the organization.

Note! Clause 10 of PBU 14/2007 determines that the following are not included in the costs of acquisition and creation of intangible assets:
- refundable amounts of taxes, except for 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.

In addition, it should be borne in mind that the costs of received loans and credits are expenses for the acquisition or creation of intangible assets only if the intangible asset, the actual (initial) cost of which is formed, is classified as an investment asset. The accounting regulation “Accounting for expenses on loans and credits” (PBU 15/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 107n, classifies investment assets as property objects, the preparation of which for their intended use requires a long time and significant expenses for acquisition, construction and (or) production.
Taking this into account, the organization in its accounting policy should indicate its criteria (time period and amount of expenses) for classifying acquired (created) intangible assets as investment assets.
In a special procedure, the initial cost of intangible assets is formed when they are made as a contribution to the authorized capital of the organization. In general, the initial value of intangible assets contributed to the authorized capital in accordance with clause 11 of PBU 14/2007 is recognized as its monetary value, agreed upon by the founders (participants) of the organization.
Please note that if the monetary value agreed upon by the participants is less than the value of the property contribution made to the authorized capital and subject to independent assessment, then this may become a subject of dispute in the future. This conclusion can be made on the basis of Letter of the Ministry of Finance of Russia dated February 13, 2009 N 03-05-05-01/10.
The initial cost of intangible assets contributed to mutual funds, as well as when state and municipal property is contributed to the authorized capital of open joint-stock companies, is determined in a similar manner.
Clause 12 of PBU 14/2007 defines the procedure for assessing intangible assets accepted for accounting during the privatization of state and municipal property by transforming a unitary enterprise into an open joint-stock company. In this situation, the initial cost of intangible assets is determined in the manner prescribed for the reorganization of an enterprise in the form of transformation.
Note that when determining the initial cost of intangible assets in this case, the organization, as in the case of fixed assets, can use the Guidelines for the preparation of financial statements when carrying out the reorganization of organizations, approved by Order of the Ministry of Finance of Russia dated May 20, 2003 N 44n.
If an organization receives intangible assets under a gift agreement, then the actual (initial) value of the intangible asset is determined based on its current market value on the date of acceptance for accounting as an investment in non-current assets.
Under the current market value of an intangible asset refers to 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.
Moreover, this paragraph does not say anything about how an organization that received intangible assets under a gift agreement must confirm its current market value. Therefore, if there are such intangible assets in the organization, the accounting policy should indicate the method of confirming the current market prices of intangible assets - documented or using an expert assessment.
Special cases of formation of the initial value of intangible assets also include the receipt of assets into the organization under contracts, the execution of which is provided for in non-monetary means. In this case, the initial cost of the intangible asset is determined based on the value of the assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.
If it is impossible to determine the value of assets transferred or to be transferred by an organization under such agreements, the value of intangible assets received by the organization is established based on the price at which similar intangible assets are acquired in comparable circumstances.
Do not forget that if in relation to intangible assets received in the form of a contribution to the authorized capital, under a gift agreement or under agreements providing for payment in kind, the expenses specified in paragraphs 8 and 9 of PBU 14/2007 arise, then they also are included in the initial cost of intangible assets.
It should be borne in mind that, as a general rule, the initial cost of an intangible asset at which it was accepted for accounting is not subject to change. Exceptions are situations provided for by the legislation of the Russian Federation and PBU 14/2007. According to clause 16 of PBU 14/2007, the initial cost of intangible assets may change in the event of revaluation and depreciation of intangible assets.