Accounting financial accounting. Accounting for the disposal of intangible assets: due to unsuitability, due to the expiration of their last use (the most important)

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Accounting financial accounting. Accounting for the disposal of intangible assets: due to unsuitability, due to the expiration of their last use (the most important)

Lecture notes, cheat sheets

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39. ACCOUNTING FOR THE DISPOSAL OF INTANGIBLE ASSETS: FOR UNSUITABILITY, DUE TO THE EXPIRY OF THEIR LAST USE

The disposal of NA is carried out on account 91, subaccount 91-4 "Disposal of intangible assets". The debit of subaccount 91-4 reflects the amounts of the residual value of assets, expenses incurred as a result of the disposal of these assets, as well as the amount of VAT on assets sold. The credit to account 91-4 includes proceeds from the sale or other income from the disposal of assets. Ultimately, the debit (loss, expense) or credit (profit, income) balance in subaccount 91-4 is written off to subaccount 91-9 “Balance of other income and expenses”, and subsequently to account 99 “Profits and losses”.

Disposal NA takes place when:

▪ 1) termination of the organization's right to the result of intellectual activity or means of individualization;

2) transfer under an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization;

3) transfer of the exclusive right to other persons without an agreement (including in the order of universal succession and in the event of foreclosure on this NA);

4) termination of use due to obsolescence;

5) transfers in the form of a contribution to the authorized (share) capital (fund) of another organization, a mutual fund;

6) transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement;

7) identifying shortages of assets during their inventory;

8) in other cases.

Before decommissioning an HA as unusable, the organization must determine that it can no longer be used. To do this, by order of the head of the organization, a commission is created, which includes the chief accountant (or accountant). The commission must establish the reasons for the write-off of the object (in particular, obsolescence, long-term non-use of the asset for production), drawing up an appropriate act about this. Further, the act is transferred to the accounting department of the organization and, on its basis, a note is made on the disposal of the asset in the inventory card (form No. NMA-1).

Disposal of assets due to the expiration of their useful life. As a rule, NAs have a limited service life. So, according to Art. 1363 of the Civil Code of the Russian Federation, the validity period of exclusive rights to an invention, utility model and industrial design and the patent certifying this right is calculated from the date of filing the initial application for a patent with the federal executive body for intellectual property and, subject to compliance with the requirements, is: 20 years - for inventions ; 10 years - for utility models; 15 years - for industrial designs.

If the useful life of an HA is not established by law or cannot be determined, then such an asset is considered an HA with an indefinite useful life. Depreciation is not charged on such assets.

At the end of its useful life, this NA is written off from the balance sheet of the enterprise. In accounting, such an operation is reflected in the same way as the write-off of NA due to their unsuitability.

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