Everyone knows - in order to sell something, you need to either buy something, or find, or select, or INVENT! This is the last, we will analyze today. Why do you need to put the developed software (software) on balance? Where to begin? When to stop? What are the ways to sell? These and many other questions may arise from the newly invented inventor and his leadership. My name is Marina Remizova, I’m the chief accountant with experience in IT companies, on whose balance sheet there is more than one NMA, and, I will tell you a secret - everything is not so scary. It was much harder to invent! Let's walk along this path together.



If you are a developer, system administrator or tester - you can safely skip this article. It is unlikely that it will be useful to you. But the director or project manager will help you find out the scheme of setting the software on balance for the purpose of sale. After all, like any other invention, the developed software you want to not only show the whole world, but also to sell, preferably not once, but many and often. So much so that competitors do not get too busy - they do not take our trouble for themselves and do not pass off as their own, and their own accounting department did not ask unnecessary questions.

When we buy someone else’s licenses, for example, Microsoft, we don’t put them on balance, but write them off in future periods because we buy them for ourselves, and not for sale.

The very phrase “put on the balance sheet” means, literally, to increase the asset of the balance sheet at the expense of the value of any assets.

One of the assets that will undoubtedly decorate our balance sheet - an intangible asset (intangible asset) - is either our own proprietary software, or one for which we acquired exclusive rights.
In order to sell the rights to intangible assets that belongs to us to others, it must be in our asset, i.e. stand on balance.

Where to begin?

Putting software on the balance sheet is carried out by the accounting department of your company, and all accounting activities are based on documents. Let us consider schematically the development and accounting algorithm for completely new software and related documents.

The General Director writes out an assignment for the development of software [computer program] “XXX” in order to distribute it to third parties for profit. The director has the right in this document to appoint the executors and the person responsible for the process, describe what kind of software it will be, and sign the Task.
If you suddenly decide to sell software that you once invented for yourself (let's call it “old”), you can skip this item. You already have a finished product that can only be evaluated.

Do not forget already at this stage to notify your bookkeeping about development plans so that it begins to “save” costs in a separate account. In hindsight, this will be ... not easy. You do not want to quarrel with accounting?

“Save costs” : this does not mean writing off all costs, reducing your profit, but putting aside those costs that are associated with the development of this particular new software, they will make up its future book value.

What are these costs? The salary of all the executors involved in the development of the product, their insurance premiums, material costs - perhaps the purchase of licenses, without which it is impossible to create new software, customs duties, it is possible to attract co-executors, rent an office if the developers are sitting in a separate room, office, cartridges etc. Monthly expenses are accumulated, from the moment of the beginning of software development (starting from a specific date) to the moment of completion (also an exact date).
I advise you not to delay the development process for a long time (more than a year), so as not to divert funds from circulation and not to overpay extra taxes.

When to stop?

When you think that the product is ready for sale, you call it the first version and consider that the development is completed. This does not mean that you have run out of ideas for improvement - you are simply ready to start selling. It's time to notify the CEO. The person in charge writes him the following document - “Notification of the creation of new software”. The CEO rejoices and creates the “Order of Completion”: I consider the development of the new software “XXX” complete.

Accounting is instructed: to take the “XXX” software to the balance sheet and put into operation as an intangible asset (intangible asset) with an initial cost of ... rubles. Remember, accounting kept putting costs off all this time? This will be the book value of your software.

Next, determine the useful life of the intangible asset (in most cases, this is the period in months during which it is planned to use the corresponding asset in order to obtain economic benefits). During this period depreciation (depreciation) will be charged. The cost of the software will be debited monthly, in equal shares, during the period of its use, for example, at 1/25 of the initial cost for 25 months.
Bookkeeping will begin to calculate depreciation from the next month after it is accepted to the balance sheet, and will do this every month until the end of its useful life (the depreciation period of its own software should be prescribed in the Accounting Policy of the organization).

Congratulations! Now you have become the owner of an intangible asset (intangible asset), which is on your balance sheet and has the right to be sold.

Ways to sell your own software

Sale of rights to use the software is carried out under a license agreement. There are two sales options - transfer of exclusive and non-exclusive right. What is the difference?
If you sell the rights to the same software to a wide circle of people, this is a transfer of non-exclusive rights.
If you alienate exclusive rights, this means that you gave your creation away once and for all, said goodbye to your brainchild, and now the buyer owns your software and can do anything with it - modify, resell, rewrite the code.

• Agreement on the alienation of exclusive rights: there is a complete alienation (assignment) of the exclusive right from the copyright holder to a third party.
• Conclusion of a license agreement: the exclusive right is transferred to a third party only to the extent established by the agreement, the exclusive right itself remains with the copyright holder.

Exclusive rights usually include the sale of custom software for a specific customer, most often other customers will not need and are not interested.
If you want to sell a lot, often to a wide circle of people - sell the “Simple (non-exclusive) license for the“ XXX ”software.

If an intangible asset after some time ceases to bring economic benefits, it is subject to write-off from accounting. This can also happen as a result of the expiration of the useful life, transfer of exclusive rights under an alienation agreement (sale to another person), etc. If depreciation by the term has not yet been fully accrued, when it is written off from the balance sheet, it “gets” at the expense of net profit.

Answers to suggested questions

How much can we sell the rights to our software?
The sale price does not depend on the cost of software on the balance sheet. How much you sell for is the merit of your commercial department, but you can sell the rights to the same software to different customers with a difference of ± 20%.

Do I need to put every new version of the created software on balance?
A little trick not to produce NMAs if you are passionate about inventions or new versions: put the main version on balance, and then prescribe new versions and extensions already in licensing agreements for sale, separated by a comma after the name of the main license.

What if the new software is not for sale?
Sorry and hope. No additional taxes are provided for this case.

Do I need to draw up legal documents on the right of ownership?
It has nothing to do with putting the software on the balance sheet, it is a matter of registering the rights to the product you created, and not the ability to sell it. Registration of rights lasts from 2 to 12 months, at the end of which you receive a certificate in your hands that states: this is your software and you are its copyright holder.

Where to write off the costs of technical support for new software?
Technical support does not apply to software development and is charged to costs in accordance with the Accounting Policy.

How much should the software cost?
Putting millions out of circulation on this is irrational, the cost of future software depends on your appetites, revenue and payroll budget, but, in my opinion, it would be reasonable to spend no more than 3% of annual revenue on this.

How much minimum time should software be created?
If you have geniuses who wrote a masterpiece overnight - even if this software costs 100 rubles, there are no legislative restrictive frameworks.
Take care of your geniuses!

If after this instruction you still have questions (or, conversely, have arisen), I will be happy to advise you, write!