The license is a special permit to conduct certain activity, issued by the licensing authority, and a document granting exclusive and non-exclusive rights to use of results of intellectual activity under a licence agreement. Therefore, it is necessary to consider accounting from two perspectives.
When obtaining a license to engage in certain activities are charged license fees: 300 rubles - for the consideration of the application for granting licenses and 1000 rubles after its issuance. In addition, costs are incurred for consulting, legal or notary services.
Previously, the cost of acquisition of the license belonged to the deferred expenses and were written off during the period of its validity. Federal law "On licensing separate types of activities" No. 99-FZ dated 04 may 2011 found that the licences are issued in perpetuity. So write off the residual value existing on the balance sheet, as well as newly acquired licenses costs at the same time.
When accounting for related costs (Advisory, legal and other services) guided by article 272 of the tax code, which provides for the recognition of expenses on the settlement date, the date of presentation of documents to the payroll or the last day of the reporting period.
For reflection in financial accounting of costs associated with purchasing, make a posting to the credit of account 51 "Settlement account" in the debit account 60 "Settlements with suppliers and contractors" or 76 "Calculations with different debtors and creditors". Then write off the amount paid to the credit of account 60 or 76 in the debit of accounts: 20 "the Basic manufacture", 25 "General production costs", 26 "General expenses" or 44 "Expenses on sale" - depending on the activity of your company.
If we are talking about licenses for the use of non-exclusive rights, that is, software, antivirus, legal bases, etc., used the account 97 "deferred Expenses". Use the following wiring:Dt 60 Kt 51 – reflected the purchase program;Dt 97 Kt 60 – the cost of the license related to the deferrals;Dt 20 (25, 26, 44) Kt 97 – license fee charged to expenses.
The moment of recognition of expenses depends on the method established accounting policies. With the accrual method of decommission cost during the term of contract expires in equal portions monthly, and in cash – at the same time.