Surrendered the license after its receipt on the basis of supporting documents for the actual cost of the specified in those documents. If, in accordance with PBU 14/2007 purchased license can be assigned to intangible assets (according to the term of use and its value), then when posting make accounting entries: Debit 08-5 "intangible assets", Credit of account 60 "Calculations with suppliers" (76 "Calculations with different debtors and creditors"). Take in debit 08-5 all costs associated with the acquisition of the license. Then do the posting: the Debit of account 04 "Intangible assets", credited to 08-5 "intangible assets" are capitalized license. Fill in the registration card of an intangible asset. Monthly write off part of the cost of the license for other costs associated with production and sales, using the depreciation posting: the Debit 26 "General expenses", Credit 05 "depreciation of intangible assets".
Include the license cost and the cost of its acquisition part of General expenses, if it cannot be attributed to intangible asset due to the absence of signs, certain in PBU 14/2007. In accounting, you make your posting: the Debit of account 26 "General expenses" Credit account 60 "Calculations with suppliers" (76 "Calculations with different debtors and creditors"). In the tax accounting costs for the purchase of a license take it to the other expenses of the organization connected with production and realization. They will reduce the tax base on the profit for the accounting period.
If your organization is implementing the activities for which licensing revoked by law No. 99-FZ, you will probably remain "nadopasana" the cost of the license. Make a posting in accounting: Debit 91-2 "miscellaneous costs" Credit 97 "deferred Expenses" written off the remaining value. In the tax records at a time take this amount to the other expenses of the organization.
Approve the accounting policies organization the order of write-off of licensing costs.