Intangibles: osebenza kubo, ngezigaba kanye ezimali

Impahla engabonakali iyimpahla engenayo ifomu, kodwa imelela inani lempahla ebhizinisini. Ngaphezu kwalokho, njengezimpahla ezihleliwe, kuhloswe ukwenza inzuzo phakathi kwemisebenzi yezezimali. Ukubalwa kwaleli qembu lezimali kuhluke kakhulu ekuqoqeni ulwazi mayelana nayo yonke indawo. Ngokuzikhethela kwenhlangano yakhe kanye nesakhiwo sezimpahla ngokwazo, sizokwazi ukuxhumana nalesi sihloko.

Izici ezicacile

Iyini impahla engabonakali? Kuyini ukukhathazeka? I-akhawunti ye-novice mhlawumbe ihlushwa imibuzo efanayo. Uma umfanekiso wezinto ezibonakalayo uhlezi ngesikhathi esisodwa, ungacabanga kanjani ukuthi uhlukile?

Sizohlaziya izimo eziyinhloko zokwabela izimali eqenjini lezimpahla ezingabonakali. Ngakho-ke, abamele lesi sigaba kumele bahlangabezane nalezi zindlela ezilandelayo:

• Awunayo ifomu lomzimba;
• Isetshenziswa ezinkambisweni zokukhiqiza nokuqaliswa kwebhizinisi noma ngezidingo zokuphatha;
• Yenza ukusakazwa izinyanga ezingu-12 noma ngaphezulu;
• Ukwenza inzuzo esikhathini esibekiwe noma esabonisiwe;
• Ukuhambisana nezidingo zomthetho wokuklanywa kwedokhumenti;
• Ukwazi ukudlulisela ubunikazi komunye umuntu noma inhlangano.

Ibhizinisi ngokwalo lokusetshenziswa kwezimpahla ezingabonakali kwimisebenzi yalo liyadingeka ukuba nobunikazi babo.

Ukuhlukaniswa kwempahla engaqondakali yizinhlobo

Ngokukhula kobuchwepheshe besayensi, inani lezinhlobo zezinhlobo ezingezona izinto ezikhungweni zendawo. Iminyaka eyishumi edlule, kuphela i-copyright ekhethekile ehlanganisiwe lapha, kodwa manje iqembu linamacishe angu-7, kufaka phakathi:

1. Ilungelo lokusebenzisa imithombo yemvelo.
2. Amalungelo omhlaba.
3. Imiklamo yemvelo yokuthengisa (ukusebenzisa uphawu lokuthengisa, uphawu, igama).
4. Izinto zobunikazi emkhakheni wezimboni.
5. I-copyright.
6. Ukuthakazelelwa.
7. Ezinye izimpahla ezingabonakali (ikakhulukazi, ezinye izindleko).

Kumele kuqashelwe ukuthi njengoba i-NMA ibhekwa hhayi umphumela wocwaningo nemisebenzi yengqondo, kodwa ilungelo elikhethekile lokulisebenzisa ngenjongo yokuhweba.

Impahla yobuhlakani

Imiphumela yemisebenzi yengqondo nayo impahla engabonakali. Kuyini ukukhathazeka? Kunamapayipi we-patent noma i- copyright. Isigaba sokuqala sihlanganisa namalungelo avela enkundleni yesayense nokuklama. Lezi yizi:

• Izinto ezintsha zokwakha;
• Imiklamo yezimboni;
• Amodeli wezobuchwepheshe;
• Amagama nezimpawu zokuthengisa.

Isigaba sesibili sihlanganisa indawo eyakhiwe ngesisekelo sokumelwa okubhaliwe kombhali othile. Lezi imisebenzi yobuciko, isofthiwe, yolwazi, izinhlangano ezihlanganisiwe zesifunda nezinye izinto.

Umehluko omkhulu phakathi komthetho we-copyright nelungelo lobunikazi utholakala ngendlela ehlonishwayo, okuyinto kuleli cala ifana nokuhlobana kwengxenye yonke. Uma i-patent ibhalisiwe kunoma yikuphi ukuveliswa futhi ivikela umsebenzi ngokwawo, i-copyright iqondiswa kuphela ngendlela yokubonisa umbono obheke phansi wabanikazi abahlukene ngomqondo ofanayo.

Izindleko zokuhlela inhlangano esemthethweni

Kubonakala sengathi inani eliphakathi kwezindleko nempahla yebhizinisi? Kwezinye izimo, zingabonakala ekubunjweni kwe-NMA. Ukuze wenze lokhu, kwanele ukugcina izimo eziningana:

• Izindleko kumele zenzeke ngesikhathi sokulungiswa kwamadokhumenti lapho ibhizinisi lisekwa kuze libhaliswe neziphathimandla zokulawula;
• Bahlose ukukhokhela abasebenzi kubeluleki bezomthetho, ukukhokhela imali yokubhalisa kanye nezinye izindleko zokuvulwa ngokomthetho kwenhlangano esemthethweni;
• Inani lezizindleko kufanele lifakwe enhloko-dolobha egunyaziwe yenhlangano.

Kusho ukuthi ukuhlangabezana nalezi zinqubo kungabalwa ngokuzethemba ezintweni ezingabonakali. Zonke izindleko ezengeziwe zenguquko ezinkambisweni zokubalwa kwezimali, izitembu, izimpawu zomunye neminye imibhalo zibhekiswe ezindlekweni zomnotho jikelele.

Ukuthakazelelwa

Ukuhlukaniswa kwempahla engabonakali kuhlinzekela ukwakheka kwempahla efana nedumela lebhizinisi. Kucatshangwa kuphela uma ukuthengiswa kwebhizinisi kwenzeka. Ukuhleleka okuhle kuqondwa ngokuthi umehluko emkhatsini wemakethe kanye nenani lencwadi yenkampani, kucabangela idumela elizuzile (elihle noma elibi). Kuvela ukuthi ukuthakazelelwa kunenani lentengo, okusho ukuthi kuthengiswa futhi kuthengwa ngendlela efanayo nanoma iyiphi enye impahla.

Endabeni yokwakheka kwedumela elihle lebhizinisi, kuthiwa ngemali eyengeziwe yenkokhelo ekhokhwayo kumthengisi, ngoba esikhathini esizayo ukutholakala kokuthakazelelwa kuzoletha izinzuzo zomnotho kumnikazi omusha. Izimpawu ezimbi zenkampani emakethe zingaholela ezinkingeni nasezinseleleni ezithinta umsebenzi futhi zenze inzuzo. Lokhu kubangelwa ukuphathwa okungalungile, ukungabi nesistimu yokuthengisa esungulwe, uhlelo lokumaketha, amakhasimende avamile kanye nokuxhumana, nangenxa yezizathu ezithile. Lesi simo sinciphisa izindleko zebhizinisi futhi sidinga isaphulelo kumthengisi.

Imithetho yokubala ukwehla kwenani

Sekuvele kucacisiwe ukuthi yimaphi impahla engabonakali, yiziphi ezihlobene nazo, yiziphi izici zabo ezicacile. Uma uqaphela ukuthi le ndawo, ehambelana nezimpahla ezihleliwe, kufanele ubuze umbuzo: ingabe iyancipha? Njengoba ama-NMA engenawo ifomu lomzimba, azogqoka kanjani? Ngokuvamile, ukwehla kwezimali kunesimo sokungafihli. Uma kunquma inani lemali ebekiwe, lemithetho elandelayo kufanele isetshenziswe:

1. Linganisa inani nokuphila okuwusizo kwezimpahla ezingabonakali.
2. Ngokuya ngesimo esithile kanye nezinhlinzeko zenqubomgomo yokubalwa kwemali, bala inani ngenani lezindlela ezintathu: ukulingana, ukwehla ibhalansi, ukukhiqizwa.
3. Ukukhishwa kuzokwenziwa kusukela ngosuku lokuqala lwenyanga elandela usuku olubhalisiwe ngalo.
4. E-NMA yezinhlangano ezingenzi inzuzo azikho ukuhlaziywa.

Ukuze uqoqe ukuqoqwa kwemali yokunciphisa, i-akhawunti 05 isetshenzisiwe. Le akhawunti yesikhashana yokubalwa kwezimali: ikhredithi inikwe imali, futhi idokhumenti ibhaliwe. Uma ulinganisela ibhalansi, ibhalansi yekhredithi isetshenziselwa ukubala isibonakaliso se-NMA.

Izindlela zokunciphisa izindlela

Izinhlobo ezahlukene zezimpahla ezingabonakali zidinga indlela eyodwa ekuhloleni kwabo kanye nokwehla kokunciphisa. Indlela ehambisana nayo yonke indawo yonke impahla, kungakhathaliseki ukuthi iyaphi ukuphila okuwusizo, ubukhulu bezinzuzo ezilethwe nezinye izinkomba. Le ndlela ivame ukusetshenziswa lapho kungenakwenzeka ukucacisa isikhathi sokusebenza esiqondile, futhi kunzima ukubikezela izinzuzo zomnotho esikhathini esizayo. Le ndlela iqala ukusabalalisa okufanako ngezinyanga zenani eliphelele lokunciphisa.

Indlela yokunciphisa ibhalansi isetshenziselwa i-NMA, inzuzo kuyoba enkulu kunazo zonke eminyakeni yokuqala yokusebenza. Amanani asatshalaliswa ngendlela engafanele, kodwa ahlale njalo isikhathi esisodwa. Ukubala kusebenzisa isici sokusheshisa, esilawulwa inqubomgomo yokuphendula. Inkomba ye-residual noma i-value value yemakethe yanda nge-fraction: i-numerator yi-coefficient, i-denominator yiyona yokuphila yesevisi esele, enqunywe ezinyangeni.

Indlela yokukhiqiza yindlela eguquguqukayo kunazo zonke ngokuya komphumela wezezimali otholiwe. Imali ibalwa ngqo ngokulingana nomthamo wemikhiqizo eyenziwe / edayisiwe ngokuhlanganyela kwe-NMA.

Inani lokuqala lempahla engabonakali

Ukuthatha impahla kwirejista kuyadingeka ukwazi kahle inani lenani layo. Njengezinye izimpahla ezingekho okwamanje, izimpahla ezingabonakali zikhonjiswe ku-accounting ngezindleko zokuqala, ezikhonjisiwe ngosuku oluthile. Ukwakhiwa kwemali langempela eyasetshenziswa ekukhiqizeni noma ekuthengeni kwe-NMA kuhlanganisa:

• Ama-akhawunti akhokhwa ngqo ahlobene nokudala / ukuthengwa kwempahla;
• Inani elifanele lefa ngokwaso.

Uma kunenkinga ekuhloleni ama-NMA ayenziwe ngokwabo, ukuhlaziywa okuqhathaniswayo kufanele kwenziwe ngendlela efanayo emakethe.

Esikhathini esizayo, ibhizinisi linelungelo lokubuyisela impahla ngokulandela imiyalelo yenqubomgomo yokubika. Uma kwenzeka ukwehla kwentengo yefa elingenakulinganiswa, inani lokuqala lishintsha. Umehluko emkhatsini wemakethe kanye nezindleko zangempela kubhalwe emiphumeleni yezezimali yebhizinisi.

Isikhathi sokuphila se-NMA

Ngemuva kokuthola izindleko zokuqala, kubalulekile ukusetha ukuphila okuwusizo kwezimpahla ezingabonakali. Ubude besikhathi sokusebenza kwamalungelo empahla ubunikazi be-NMA kuthathwa njengesisekelo. Kwezinye izimo, bancike esikhathini esingenzekayo sokwenza inzuzo. Izimpahla eziyinhloko ezingabonakali zihlukaniswe ngezigaba ezimbili:

• Ngenkathi yokusebenza engaqinisekile;
• Ngesikhathi esilinganiselwe sokusetshenziswa.

Uma uhlobo lwesibili lucacile, ke okokuqala kunconywa ukuba ume iminyaka engu-20. Incazelo yenkathi yokusebenza kufanele isekelwe ekuhlaziyweni kwenzuzo engenzeka, ngoba isikhathi sisetshenziselwa ukubala ukwehla.

Ukubika ngezimpahla ezingabonakali

Ukuqoqa nokuqoqa ulwazi mayelana nempahla engenalo ifomu, sebenzisa ama-akhawunti amabili: 04 no-05. Lokhu okugcina, njengoba sekuvele kwaziwa, kudalwe ukuqoqwa kwamacala okunciphisa. I-Akhawunti 04 iqoqa yonke idatha ngezinhlobo, izindleko nezinqubo ezenzeka nge-NMA. Lona i-akhawunti yokusungula okusebenzayo, ibhalansi yokukhishwa kwezimali okubonakalayo ezitatimendeni zezimali. Ngaphezu kwalokho, ibhizinisi lisebenzisa ama-akhawunti angu-19.2 no-48 ukuveza i-VAT futhi ithengise izimpahla ezingabonakali.

Isimo esibophezelayo sokuhlelwa kwe-NMA ukubalwa kwemali ukugcinwa kwama-akhawunti wokuhlaziya eqenjini ngalinye noma amayunithi ahlukene womhlaba. Isibonelo, ungasebenzisa ama-sub-akhawunti alandelayo:

• 04.1 "Impahla Yengqondo".
• 04.2 "Ilungelo lokusebenzisa imithombo yemvelo".
• 04.3 "Izindleko ezikhethiwe".
• 04.4 Ukuhleleka okuhle.
• 04.5 "Izikhundla zezohwebo".
• 04.6 "Ezinye izikhungo ze-NMA".

Idatha yokucwaninga yokuhlaziywa kufanele iboniswe ema-akhawuntini wonyaka (IFomu No. 5) esigabeni esichaza ukubunjwa kwempahla engeyona impahla.

Ukuxhumana namanye ama-akhawunti

Ukwazi ukuthi yimaphi impahla engabonakaliyo, ukuthi kusho ukuthini, singacabanga ukuthi yiziphi ama-akhawunti we-akhawunti i-akhawunti engu-04 ezosebenzisana. Ngokusekelwe ezimeni ze-akhawunti esebenzayo, ukusebenza kwe-debit kubonisa ukwamukelwa kwezimpahla ezingabonakali ze-accounting ngokusebenzisa ukuthenga, irisidi, ukushintshaniswa. Ama-akhawunti axhumene nawo angama-04 no-08, 50-52, 55, 75-76, 87-88. Ukukhishwa kwezimpahla ezingabonakali ezimweni ezikhethekile zokudayiswa, ukuchithwa kwezimali, ukushintshaniswa kuholela ekurekhodini esikhwameni se-akhawunti 04. Ngesikhathi esifanayo, kukhona ukuxhumana ne-debit ye-akhawunti 06, 48, 58, 87.

I-akhawunti yokuthola i-NMA

Isenzo sokwamukela impahla engabonakali yidokhumenti ngesisekelo lapho irekhodi lendawo lirekhodwa khona. Ukuhlelwa kokuboniswa kwe-NMA kuhluke kuye ngokuthi indlela yokukhiqizwa kwayo:

1. Ukuthengwa - ukuthengwa kwempahla okushiwo yisivumelwano phakathi komdayisi nomthengi imali. Izindleko okumelwe zifakwe ezindlekweni zokuqala ziqoqwe ku-akhawunti ye-akhawunti 08. Ngemuva kokuthi impahla engabonakali isilungele ukuthunyelwa, idatha ibhalelwe ku-akhawunti ye-04 ngeposi 04 04 Кт 08.
2. I-Barter iyinhlangano ezuzisayo futhi elinganayo phakathi kwezihloko zobudlelwane bezomnotho. Umgcinisi-akhawunti ubhala isabelo se-akhawunti Дт 08 Кт 60/76, echaza ukutholakala kwe-NMA ngokugcwaliseka kwezibopho komunye umuntu ekushintsheni. Uma le nqubo ihambisana necala elengeziwe noma izindleko ezengeziwe, kubonakala ku-debit ye-akhawunti 08. Ngemuva kokubala nokuqala ukusetshenziswa, ukuthunyelwa kufana nento yokuqala: Дт 04 Кт 08. Ukudluliswa kweMMA kukhonjiswe esikhwameni se-akhawunti ye-TMC noma ye-MPZ kanti ukudluliswa kwe-akhawunti kungu-46, 47 noma 48.
3. Izimpahla ezingabonakali zingatholakala kubasunguli ngesikhathi senkampani yebhizinisi. Isibonelo sokubhaliswa komthengisi kanje: Дт 04 Кт 75.1.
4. Uma unikela i-NMA kubunikazi benkampani, inani lidluliselwa esikhwameni se-akhawunti 87.3 njengamanje inani lezimakethe lendawo. I-akhawunti engu-04 idonswa.
5. Isimo esibophezelayo nesabelo se-VAT, esenzeka kuma-akhawunti angu-68 "i-VAT" no-19.2. Inqubo yokuthola i-NMA ihambisane nokuthumela i-Dt 19.2 Kt 60/76 noma amanye ama-akhawunti wokuhlala. Ngemuva kokuthi izimpahla zamukelwe ukubalwa kwezimali, inani le-VAT libhalwa ezingxenyeni ezilinganayo ezinyangeni eziyisithupha: I-68 "I-VAT" IKh. 19.2.
6. I-VAT evela ku-NMA, ethengwe izidingo zezomnotho nezinye izidingo ngaphandle kokukhiqizwa, kuthathwa ngokungafani ngendlela ehlukile. Intela ihlanganiswa nemithombo yakhe yokuxhasa imali: Дт 29, 88, 96 Кт 19.2.
7. Ukukhishwa kusukela ekukhokhweni kwe-VAT etholakalayo impahla engabonakali yezidingo zokukhiqiza kufaka phakathi inani langempela inani lentela.

Ukuthatha umhlalaphansi wezimpahla ezingabonakali ekubhekeni kwezimali

Impahla yalolu hlobo ingahlawuliswa kusuka ku-akhawunti ye-04 ezimweni zokudayiswa, umnikelo, ukuchithwa noma ukuqondiswa kabusha kwizinhloko zamanye amabhizinisi. Lezi yizona zizathu eziyinhloko zokuthi kungani ukungapheli kwemvelo kuqedwe. Kungakhathaliseki indlela yokubhala, i-akhawunti ye-48 ene-active-passive structure isetshenziswa. Nge-debit bhala phansi inani le-original value le-NMA, inani le-VAT kubo, kanye nezindleko zomhlalaphansi. Imalimboleko ibonisa ukwehla okuqongelekile, kanye nenani lemali engenayo ekuthengiseni noma kwezinye izinzuzo.

Ukuguqula i-akhawunti 48 kukuvumela ukuthi uhlukanise umphumela wezezimali kusuka enkambisweni: imali engenayo uma kwenzeka ukudlulela inzuzo ngemalimboleko phezu kwenzuzo nge-debit nakwezinye izikhathi. Idatha ibhalwa kwi-akhawunti efanele - 80, 84, 83, 98 (kuye ngokuthi kungani ukuphuma kwe-NMA kusuka ebhalansi).

amafa angaphatheki akuzona kubaluleke ngokufanayo impumelelo inkampani kunezinye izinhlobo amafa non-zamanje. Kuyinto lolu hlobo ubunikazi iba inzuzo eyingqayizivele emakethe ngoba inkampani phezu izimbangi zayo.