Accounting for it. Information technology support of the 1C: Enterprise (ITS) system. Section "Review of new materials"

Enterprise on STS-income, received an invoice and "Torg -12" from 07.11.2014 - ITS subscription for 6 months from 01.10.2014. - 03/31/2015 I want to carry out this service through the 97th account, is it a violation if you pass the 97th account and write it off immediately to the account. 26. The second question is related to the date of Torg-12, is it a service? The act must be when the service is provided? IN in this case Bargaining-12 coincides with the date of the invoice. And the third question: about the accounting registration of the Glavbuh system, "you" provide an invoice, as advance payment to an electronic product. Is the invoice sufficient and will the Act or Torg-12 still be provided? What package of documents is required when purchasing such programs (services) as Chief Accountant, ITS, Kaspersky, etc.?

Answer

In this situation, the cost of ITS is essentially a program update. You need to take them into account evenly, since you pay for the disks for six months. In this way. ITS costs should be recorded on account 97 and written off in accounting in equal installments during the subscription period. If you have entered into an agreement for the supply of ITS disks (and the installation of updates from disks is included in this agreement), then this is not a service. In this case, the act is not formed. If you pay for disks on a monthly basis, then write off each payment immediately to account 26.

When purchasing a set of BSS "System Glavbuh", the seller provides the organization with the following documents:

The invoice is not enough to capitalize the program. The same set of documents must be provided by all software vendors. If the program is purchased under a license agreement, then such an operation may not be subject to VAT.

The rationale for this position is given below in the materials of the Glavbukh System (as amended for commercial organizations)

Accounting for the program not in intangible assets

If the conditions for recognizing a computer program as part of intangible assets are not met, and also if it was received for use under a licensing agreement, the costs of its acquisition should be reflected in the composition:

At the same time, make the following entries in accounting:

Debit 97 Credit 60 (76) *
- a fixed one-time payment for the use of a computer program is taken into account;

Debit (20, 23, 25, 26, 44 ...) Credit 60 (76)
- periodical payments for the use of a computer program are taken into account.

After the computer program is put into operation, the costs of its acquisition, accounted for as deferred expenses, are subject to write-off. The organization establishes the procedure for writing off expenses related to several reporting periods independently. For example, an organization can write off a one-time, one-time payment for the use of a computer program evenly over the period approved by the manager. The applicable option for writing off deferred expenses (p. And PBU 1/2008). Write off the costs of purchasing a computer program, accounted for as deferred expenses, reflect the entries:

Debit 20 (23, 25, 26, 44 ...) Credit 97
- expenses for the purchase of a computer program have been written off.

The chief accountant advises: accounting policy for accounting purposes, fix the same procedure for writing off expenses related to several reporting periods, as in tax accounting. In this case, organizations will not appear in the accounting records.

In addition, if the organization has transferred the rights to a computer program under a license agreement, it is recognized as an intangible asset received for use. Consider such a computer program on an off-balance sheet account. This is stated in PBU 14/2007. The chart of accounts does not provide for a separate off-balance sheet account for accounting for intangible assets received for use. Therefore, the organization needs to independently open an off-balance sheet account and fix this in the accounting policy for accounting purposes. For example, it could be account 012 " Intangible assetsreceived for use ":

Debit 012 "Intangible assets received for use"
- the cost of the rights to a computer program received for use (on the basis of a license agreement) is taken into account. *

Program update costs

The organization can purchase updates for the purchased copy of the computer program. Refresh costs as part of the organization's operating expenses:

Debit 20 (23, 25, 26, 44 ...) Credit 60
- expenses for updating the computer program are taken into account. *

Sergey Razgulin,

active state adviser of the Russian Federation, 3rd class

The BSS set "System Glavbuh" is provided to the user with the condition of making a 100% advance payment and for a specified period.

The contract for the supply of BSS "Sistema Glavbuh" is a mixed contract that contains the elements of a sales contract, a service contract and a license agreement. The rules on contracts, the elements of which are contained in it (unless otherwise follows from the agreement of the parties or the essence of the mixed contract) (), apply to the relations of the parties to a mixed contract in the relevant parts.

Exclusive rights to BSS "System Glavbuh" do not pass to users, therefore, for accounting purposes, the received set is not an intangible asset that must be recorded on the balance sheet - on "Intangible Assets" (, Civil Code of the Russian Federation, PBU 14/2007).

Documenting

In accounting, make an advance payment that the organization transfers for the BSS "System Glavbuh", reflect the entries: *

Debit 60 subaccount "Calculations on advances issued" Credit 51 (71)
- the cost of the set of FSU "System Glavbukh" has been paid (on the basis of an invoice for payment, a payment order or advance report accountable person).

After receiving the BSS "System Glavbuh", make the following entries:

Debit 012 "Computer programs"
- the cost of the BSS "System Glavbuh" set was taken into account;

Debit 97 Credit 60 subaccount "Settlements under the supply agreement BSS" Sistema Glavbuh ""
- attributed to deferred expenses the cost of the FSS set "Glavbuh System" (from the moment of activation of the access code);

Debit 60 subaccount "Settlements under the supply agreement BSS" Sistema Glavbuh "" Credit 60 subaccount "Settlements on advances issued"
- the amount of the advance payment has been set off against the payment of accounts payable.

Determine the mechanism for transferring deferred expenses to the cost price yourself. Such expenses can be written off:

• evenly;
• in proportion to the income received from the sale;
• in other ways.

Determine the period for writing off expenses by the period for which access to the FSU "System Glavbuh" was provided. The beginning of this period (the beginning of the term of use of the BSS "System Glavbuh") is due to the format of the software provided. For the Internet version - from the moment of activation of the access code.

The very term of use of the BSS system "Glavbuh System" is specified in the supply agreement.

Fix the established procedure for writing off deferred expenses in the accounting policy for accounting purposes (paragraph, PBU 1/2008).

On a monthly basis during the period of access to the BSS "System Glavbuh", make the following wiring:

Debit 26 (44) Credit 97
- part of the cost of the BSS "System Glavbuh" set was written off. *

This procedure is based on the provisions of the Instruction to the chart of accounts (accounts,

Expenses for the purchase of 1C programs are considered expenses for ordinary activities and cannot be attributed to intangible assets.

Accounting

Since 1C software products are often used by organizations for more than one month, and their payment is made in the form of a one-time fixed payment, it is reflected in accounting as deferred expenses with subsequent write-off to expenses over the life of the program. If the term for using the program is not specified in the contract, it should be set independently, based on the term useful use programs on the 1C: Enterprise platform or based on a letter from 1C, where the recommended program life is 24 months. Wherein maximum term, during which the company will write off expenses, is equal to 5 years.

During this period, the amount of a one-time payment is evenly included in the composition of expenses of the current period on account 26 "General business expenses", since PP "1C: Enterprise 8" was purchased for the needs of the accounting department (clause 18, paragraph 3, clause 19 PBU 10/99, Instructions for the use of the Chart of Accounts).

The following entries should be generated in accounting:

• Debit account 60.01 - Credit account 51
• Account debit 97.21 - Account credit 60.01
• Debit account 26 - Credit account 97.21

In the program "1C: Accounting" (rev. 3.0), the operation of acquiring a non-exclusive right to use the software is reflected in the document "Receipt (act, invoice)" as a service, since the software product cannot be entered into the warehouse as a commodity or material.

To view the transactions, click the button "Show transactions and other document movements" (Dt / Kt)

To perform the operation of including part of the costs in this month you need to create a document " Routine operation"With the transaction type" Write-off of deferred expenses ". As a result of posting the document, the corresponding postings will be generated.

The amount of expenses written off:

• 10800/2/12 \u003d 450 rubles. per month
• 450 rubles / 31 \u003d 14, 52 rubles. in a day
• 14.52 * (31-5) \u003d 377.42 rubles. for december

Expenses associated with the acquisition of the right to use computer programs under license and sublicense agreements are included in other expenses related to production and sale (clause 26, clause 1, article 264 of the Tax Code of the Russian Federation).

If the terms of the license agreement set the term for the use of computer programs, the costs are accounted for evenly during this period... If the license term has not been established, the organization can independently set the deadline for writing off the costs of the program (paragraph 2, clause 1 of article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of the Russian Federation dated 31.08.2012 No. 03-03-06 / 2/95, dated 18.03. 2014 No. 03-03-06 / 1/11743) or take it equal to 5 years (letter of the Ministry of Finance of the Russian Federation dated 04.23.2013 No. 03-03-06 / 1/14039).

As a rule, the useful life of the BPO is software in BU and NU is set the same so that the cost is repaid in equal parts:

VAT deductions for deferred expenses (for the purchase of 1C programs) are carried out in accordance with the generally established procedure, subject to the following conditions:

• The goods are accepted for accounting;
• VAT amounts paid to the supplier;
• The purchased goods are intended for use in activities subject to VAT;
• Availability of a vendor invoice with a dedicated VAT amount.

If the program of the 1C: Enterprise family is received by the taxpayer, then he has the right to deduct the entire amount of “input” VAT related to them, regardless of when their cost is attributed to expenses. Those. the amount of VAT can be accepted for deduction in full in the period when the program was purchased and accepted for accounting on account 97.21.

Application of PBU 18/02 standards

In accounting, the costs of purchasing 1C: Enterprise software will be written off to expenses during the specified period of using the software, and in tax accounting - at a time during the acquisition period. Reflection of such a difference occurs according to the rules regulated by the norms of PBU 18/02.

In accounting (for the period in which the programs were purchased), it is necessary to reflect the taxable temporary difference in an amount equal to the difference between the entire amount of expenses for the acquisition of programs and the amount that is involved in the formation of the accounting profit of the reporting period. The identified taxable temporary difference will be paid off gradually, as the costs of acquiring programs are written off from account 97.21 (during the deadline using the program).

Fitech LLC

Fitech Limited Liability Company. I work as an Assistant Chief Accountant and HR Officer at Fitech Limited Liability Company. Our organization is engaged in the installation and maintenance of fire protection systems. We use Enterprise Accounting 3.0. We are satisfied with the program, we have been using it for a long time, thanks to Irina Dump for a good job.

We use the "Consultation Line" both 1C and First BIT and the site its.1c.ru.

The Pharmaimpex group of companies is a federal network of pharmacies. Today, we have more than a thousand branches, which, of course, contributes to continuous contacts with contractors on the supply of equipment, rental of premises and much more. We often spent a lot of time requesting details from them and entering them into our 1C database.

An important point in the execution of the ITS PROF agreement was the connection of the 1C: Counterparty service. It is simple and easy to use, and by implementing the ability to autocomplete details, we almost do not waste time resources.

LLC "Lesnoe"

I am the chief accountant of Lesnoye LLC. When I first met 1C: ITS, I was pleasantly surprised by the amount of information useful to me, presented in a simple and understandable form. In my work I use 1C: ITS information services such as "Accounting" and "Salary and personnel management". The programs are very convenient and allow you to fully maintain accounting and personnel records. All questions that have arisen are resolved very quickly, thanks to the news feed. I also cannot fail to note the Information and technological support of 1C users (ITS). It contains a lot of useful information both on working with programs and on changes in legislation.

Our support manager for 1C: ITS is Ekaterina Moskalenko. Ekaterina knows well and does her job. She is very attentive to our requests, punctual, responsible, organized and sociable. If there is a failure in the program, Ekaterina will definitely answer in the nearest free time, help, and if necessary, connect via remote access and solve the problem.

Construction company "Coliseum"

I have been working as an accountant for 10 years and have been using 1C programs in my work for the same number of years. Much has changed over the years, but the relevance, excellent adaptability of 1C software products and the desire of the developers of these programs to facilitate the hard work of accountants remain unchanged.

For 3 years now we have been cooperating with the First Bit company under the PROF level ITS agreement. During this time, I got a great impression of the employees of this company, they are distinguished by high professionalism, attentiveness and responsiveness.

Ekspertsroyproekt, Voronezh

My name is Natalya Vladimirovna Nikulina, and I work as a chief accountant at Expertstroyproekt LLC. I think the hottest period for any accountant is during the preparation and submission of reports. But, like any POSITION, I don’t want to be late at work once again, because the signed documents were lost in the mail, or came at the last moment. Especially during the reporting period.

Our manager, who is updating the program, somehow heard that I was trying to persuade over the phone to sign and send the act as soon as possible. He offered me a service for the exchange of documents - 1C-EDO.

OOO "Remmontazh, Voronezh

We keep records in 1C: Enterprise Accounting. The program is well adapted to manage accounting in the provision of services. The program suits in all respects, analytics works and deploys everything that is necessary to analyze the work and get good results. We generate all accounting, tax, pension and other reports using the capabilities of 1C: Enterprise Accounting and the 1C-Reporting service. Information system 1C: ITS helps in mastering the functions of the program and solving accounting problems. I constantly refer to the ITS materials when difficult issues for VAT accounting.

In addition to the information system from the 1C: ITS services, I also use 1C-Contractor and Cloud Archive. The first service makes my work easier and faster, and the automatic archiving of the database guarantees my peace of mind. Even if we catch a virus, we don't have to restore the entire database.

LLC "Stroykom", Voronezh

I have been working as an accountant at Stroykom LLC since 06/01/2015. I work in the 1C: Accounting 8 program (version 3.0) and use the information technology support of ITS PROF. The first 1C services with which I started working were 1C-Reporting and 1C-Contractor.

I figured it out quickly and easily (when generating a report, you just need to click the "Send" button). And how to request information, acts of reconciliation on taxes, contributions and payments and much more, I was told by the managers of the company First BIT. What is the plus - you do not need to personally stand in line at the regulatory authorities. Highly recommend.

LLC "Nevskaya Stomatologiya"

I have been using ITS since 2010. Then ITS was just a disc with updates and accounting information. But even then, he was helpful.

Today ITS is much more information. The Internet version of the ITS is available - there are examples, and answers from auditors, and sections with useful information.

LLC "NEW KVARTAL"

We have an organization with a small staff engaged in construction. Every year the legislation changes, new forms of reports appear, there are twofold situations with the interpretation of laws. All this requires prompt answers, and we need not just an abstract answer, but specifically how to reflect it in our 1C.

IP Petrukhin

Our company is engaged in wholesale trade. In our work we use the programs 1C Trade Management and 1C Enterprise Accounting. Despite the fact that I have been working in programs for a long time, each enterprise has its own specifics. Services of the ITS Prof agreement allow us to constantly be aware of all the news of accounting and reporting, find answers to questions arising in the process of work, and easily submit reports.

The program is supported by Ekaterina Moskalenko, a specialist of the Titan company. I receive quality qualified assistance in a timely manner. We are very pleased with the results of the support and do not regret that we turned to the Titan company, I can rate the support work at 10 on a 10-point system.

IP Baulin

I have been working with 1C programs for a long time, in particular 1C Trade Management, 1C Enterprise Accounting, 1C Salary and Personnel Management. We regularly renew the ITS contract Prof. Thanks to this, we always have up-to-date updates, information on changes in legislation, timely consultations on issues of interest. We also use services 1C Cloud Archive and 1C EDO.

The programs are supported by the specialists of the First BIT company. We are very satisfied with the service, provide timely and professional assistance. Service engineer Ekaterina Moskalenko is carrying out the updates. Informs in a timely manner about changes in legislation, performs work of high quality.

LLC "Walt Street"

I work in the 1C program. Accounting 8.3 and ZUP 3.0. version "Prof". Has connected the ITS service from the Titan company. I'm happy with this function, because I always find clear and concise answers to questions of interest. I really like the functionality of filling out the counterparty by TIN, it helps to really reduce the time for settlements with partners. The "Link" option erases the stereotype of an accountant's work as an office worker, "tied" to his workplace. With its help, all your duties can be performed both at home and on vacation. Employees of the company "Basis Biznesa" and "Titan" are always in touch, insure in making decisions. It's nice to work with the attached ITS manager - Ekaterina Moskalenko. She is an excellent assistant and partner in accounting work (her technical side).

For a long time I was determined with the 1C support and maintenance company and now I understand that I was not mistaken with the choice. Thank you for your teamwork, support and understanding!

IP Zhdanovich

Often, when working in 1C: Accounting, I had to contact the consultation line under the ITS Techno contract. But I could not use the opportunity to send reports to the state authorities. And then the manager of the company “First BIT. Izhevsk "Natalya told me about the possibilities of the ITS PROF subscription, where I can easily not only send reports, but also connect to the program remotely from home using the 1C: LINK service.

Support and maintenance

The company "INSPRO" provides users of programs on the platform "1C: Enterprise" a full range of services from routine maintenance toStandard including service to complex contracts for the maintenance of complex accounting systems, databases with settings and modifications, with a different number of jobs. To get quality service, we suggest using the Service Catalog.

You pay only for the services you need.

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