Amortization of intangible assets has important features - 24 September 2011

Main » » Amortization of intangible assets has important features

15:28 Amortization of intangible assets has important features
On the issue of amortization of intangible assets (IA) voted the Ministry of Finance in his one of his last letters № 03-03-10/86 dated September 9, 2011. Department to explain what rightfully attributed to the intangible asset depreciable property. On the question of the amortization of intangible assets, officials recalled that in paragraph 1 of Article 256 of the Tax Code, there is a clear-cut definition of depreciable property. If we apply this rule to our case at hand, it refers to a given property intellectual property, located on the property of the taxpayer, and used them to generate income. Amortization of intangible assets in the details The current Tax Code hereinafter referred to Article 256 in order to amortization of intangible assets are additional conditions for the legality of these actions: term use of intangible assets not exceeding one calendar year (12 months) the initial cost of intangible assets should be more than 40,000 rubles. Therefore, amortization of intangible assets lawfully hold, as explained Russia's Finance Ministry, only under the conditions listed above in accordance with current tax legislation of the Russian Federation. In this case, must be complied with terms of intangible assets and their value. At the same time, we pay attention to the fact that the object is recognized as intangible assets are based on the taxpayer of supporting documents. This is stated in paragraph 3 of Article 257 of the Tax Code. At the time, Russia's Finance Ministry in a letter № 03-03-06/2/47 on March 25, 2011, explained that the trademark is recognized as intangible assets only after the taxpayer a certificate of registration of the trademark. Therefore, amortization of intangible assets, for example, trademarks may begin from the date of use of these trademarks. About this department has specified in this material at the beginning of the letter. By using the trademark in this case can be understood, for example, placing it on the statements of the state registration of any product.
1 2 3 4 5 Views: 319 \| Added by: AleksandroVSD \| Rating: 0.0/0