Recognize the cost of acquisition of the program "1C: Enterprise" as expenses on ordinary types of activities. In some cases, associated with the acquisition of the product by the author's contract, under which receives the exclusive rights to the software, these costs are recorded as intangible assets and carried out in accordance with PBU 14/2000. However, this case cannot be attributed to the use of 1C as it is bought on the basis of the contract of sale or agreement to transfer non-exclusive rights.
Define the order of accounting program 1C on the basis of the terms of the contract about payment. If the acquisition program is a one-time payment, the costs are reflected in prepaid expenses and deducted in installments over the entire period of use of the application. For this form the credit account 51 "Settlement accounts" and debit of account 97 "deferrals". 1C, specifies in the contract the life of the program. Should the total value of applications divided by the number of specified months. The resulting value is debited to the debit of account 26 "General expenses" or 20 "Primary production" in correspondence with account 97.
Reflect in accounting the cost of updating the programs of 1S. The costs of this operation are recognized in the period when incurred. For this form the credit account 60 "Settlements with suppliers and contractors" and the debit account 26 or 20. If there was a software update shell, for example, purchased the network version of 1C program, the cost of this operation shall be charged to the 97 and is charged monthly on the account 26.
Accept for deduction the amount of VAT paid the company after the acquisition of 1C, for the period when I was buying reflected in the account 97. In this case, you must submit an invoice with the amount of VAT charged and the fact that the program used to conduct operations subject to VAT.