You will need
  • Documents for the purchased software, the chart of accounts of accounting, information on accounting policy of your company
In accordance with the PP. 26 clause 1 of article 264 of the RF Tax code "the other costs associated with production and sales include the costs associated with the acquisition of rights to use computer programs and databases". Also note section 5 of PBU 10/99 "Expenses of organizations", which States: "the Costs of purchasing non-exclusive rights in the software and softwarerelated to the manufacture and sale of products, purchase and sale of goods are the expenses on ordinary types of activities."
In accordance with the "Instruction on application of chart of accounts of accounting financially-economic activities of organizations" you should include the cost of software software costs in future periods, that is reflected on the debit of account 97 "prepaid Expenses" and credit accounts, which takes into account calculations with suppliers or other contractors, for example, accounts 60 or 76.
Further regular write-off these expenses lead to the credit of account 97 debit of accounts of production costs, namely General expenses (account 26) or cost of sale (invoice 44).
The cost of software provision associated with the profit indirectly, so you can allocate costs by time period of use of the resource. In this respect the principle of uniformity of recognition of expenses.
If you purchased a non-exclusive right to use the software indefinitely, the useful life over which will be deducted the expenses, you define yourself. It is a part of accounting policy. Please note that if the acquisition of the software accompanied by a license agreement, in case of lack of validity, it is concluded for five years (clause 4 of article 1235 of the civil code).
If you purchase exclusive rights to the software provision (for example, ordering the development of a database specifically for your organization) then this resource will relate to intangible assets (IA). It must respect a number of conditions approved by the Regulation on accounting "Accounting of intangible assets" (PBU 14/2007). If the cost of computer programs less than 20 000 RUB., you can simultaneously include these costs in other expenses. If the software cost more than 20,000 rubles, it is accounted for as intangible assets on the account 04 "Intangible assets". In the future, these costs amortiziruemoe in accordance with your organization's accounting policies. Usually this is a monthly transfer of the value of the resource on production costs. Amortization of intangible assets is reflected in account 05.