Determine what rights the company received for purchased software. Depends on how it will impact their purchase and use in accounting. Distinguish between exclusive and non exclusive rights. Exclusive rights mean that the company has the right to use and disseminate the program. If the software is acquired under agreement of sale, then there are non-exclusive rights to it.
Purchase the program, which does not occur exclusive rights according to the PP. 26 paragraph 2 article 149 of the Tax code of the Russian Federation. Reflect payment for the right to use the software as opening a debit account 60 "accounts payable" and credit of account 51 "Settlement accounts". Take payments for prepaid expenses which will need to be written off over the term of the license agreement.
For this posting the program, go to the debit of the account "prepaid Expenses" in correspondence with account 60. Then write off these expenses in equal installments on the debit of account 26 "General expenses" or 44 "Expenses on sale" an appeal to the credit of account 97.
Take software intangible objects in that case, if after its purchase, the company gets exclusive rights and it meets the requirements of PBU 14/2007.
Surrendered the program cost less than 20 thousand rubles a part of the cost at the same time. Write-off of expenses made opening the debit of account 08 "Investments in non-current assets" and credit of account 60. If you purchase several softwares and each of them costs less than 20 thousand rubles, and consider them separately in order to produce a one-time write-off.
Take the software cost more than 20 thousand rubles intangible assets. Write off the cost of the debit of account 04 "Intangible assets" with the correspondence with account 08. Conduct monthly depreciation program account 05 "depreciation of intangible assets".