How to take into account the cost of a license
How to take into account the cost of a license
Licensing of certain types of activities is a form of state control over the work of the organization. Upon receipt of a license, an enterprise or firm carries certain costs, which must be correctly and timely reflected in the accounting and tax accounting.
Instructions
1
The cost of obtaining a license is accounted for byaccount 97 in the composition of deferred expenses, they are written off to the expense accounts during the whole period of the license in equal shares. The profit is reduced by a sum of expenses for obtaining a license. These amounts are written off to cost in the composition of expenses in equal shares.
2
After you have received license to conduct business, write off costs on it as follows: under the debit of account 68 and the credit of account 51 - payment of the state fee; debit 97 credit 68 - reflect costs future periods in the amount of the fee paid; the debit 20 credit 97 - the monthly share of expenses in costs the reporting period (the amount of the state fee divided by the number of months during which the license is valid).
3
According to paragraph 7 of Article 272 of the Tax CodeRF, the date of the implementation of the costs of payment of the fee (the paid state fee relates to this category) is the date of their accrual. Those. for tax accounting, the license fee is taken into account at a time, i. Without dividing into proportional parts according to the term of its validity. For tax accounting, payment for license does not apply to future expenses.
4
In some cases, a temporary difference arises. in accounting costs are recognized throughout the term of validitylicenses, and in the tax one at a time in full. In this case, you need to make the following entries: debit 68 credit 77 - deferred tax liabilities; debit 77 credit 68 - monthly during the term of the license the amount of deferred tax liabilities.
