购买软件的license算是asset吗

flora885

有个问题请有经验的朋友给分析分析：

企业购买一套软件价值50万。费用包括700个license和 software subscription 12个月和 maintenance 12个月。

我的头说因为是license所以要expense掉。
但IT部门argue,说他们买的是永久性 perpetual license不是就一年的。

高级会计说无论license多久，只要没有future economic benefit,都直接expense.

搞不懂了现在，什么是future economic benefit,柜子桌子等等怎么就给能带来future economic benefit？ 这个软件的license我觉得同理也可以给企业带来future economic benefit。

大家给分析分析

911110000

http://www.ato.gov.au/individual ... 218.htm&page=16

夜游神

算的 虚拟的东西 都算是资产
但也看你们行业内的法律规定

jeff_lawsons

高级会计 is wrong, the software License shall be recognized as Intangible asset. (as per AASB 138)

Three criteria that an item must satisfy before it can be defined as an intangible asset are: Identifiability , Control, and  Future economic benefits.

An asset is identifiable if it either:
(a) is separable, i.e. is capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability, regardless of whether the entity intends to do so; or
(b) arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations

An intangible asset must be controlled by the entity. This means the entity must have the power to obtain the future economic benefits from the resource and to restrict the access of others to those benefits.

The future economic benefits could be in the form of future revenue from the sale of products or services, cost savings or other benefits resulting from the use of the asset by the entity.

After recognition, the entity has a choice of measurement bases:
> the cost model
> the revaluation model.

Cost model
Under the cost model the intangible asset continues to be carried in the statement of financial position at cost, subject to two adjustments:
> accumulated amortisation if the asset is amortised (discussed below)
> any accumulated impairment losses if applicable. Like all assets, intangible assets are subject to impairment testing under AASB 136 Impairment of Assets.Revaluation model
Under the revaluation model the intangible asset is carried at a revalued amount, being its fair value at the date of the revaluation, subject to two adjustments:
> accumulated amortisation if the asset is amortised (discussed below)
> any accumulated impairment losses if applicable.
Revaluations must be made regularly so that at each reporting date the carrying amount of the asset does not differ materially from its fair value.

ruimama

如果$50 万只是一年700个license的 software subscription and maintenance, 就是expenses。

redhotliu

原帖由 911110000 于 2012-8-3 21:57 发表
http://www.ato.gov.au/individual ... 218.htm&page=16

A个毛TO, 人家问的是financial reporting里　software asset intangible是subject to impairment or amortization.

其实这个还是要看nature of transactions, perm intellectual assets 主要看company policy,我们规定是amortize 5 year.

但是我跟我们reporting manager argue过，subject to impairtment only因为这些license 不会随着使用消失. 但是最后还是因为她是老板。。她说的算。only patent,brand subject to impairment.后来查了些按理，software asset 是否amortize,多久 还是看company accounting policy。只要reasonable而你declare 就ok.

另外我们installment　和 implement 时候的 technical consultant　fee　全部capitalize.

redhotliu

原帖由 jeff_lawsons 于 2012-8-3 22:03 发表
高级会计 is wrong, the software License shall be recognized as Intangible asset. (as per AASB 138)

Three criteria that an item must satisfy before it can be defined as an intangible asset are: Identi ...

这里不只是software license。其实是软件永久使用权的问题。

是可以amortize的。还是看company accounting policy.

有案例的，google 下巴。

[ 本帖最后由 redhotliu 于 2012-8-3 22:16 编辑 ]

steveking

我觉得争论的焦点是license，只有12个月。好奇IT部门怎么证明是永久的？

redhotliu

原帖由 steveking 于 2012-8-3 22:17 发表
我觉得争论的焦点是license，只有12个月。好奇IT部门怎么证明是永久的？

现在流行先卖perm license 给你。然后问你收maintenance...１０年maintenance的钱够再买个License了。

这其实就是让你减少CAPEX支出,如果write off 也不会material。

flora885

谢谢大家踊跃献策，感动感动，每次都能学到新知识真好！
我打算星期一汇集大家的意见来反击高级会计和我老板，有时候被他们说的我都没信心了。

flora885

原帖由 redhotliu 于 2012-8-3 22:22 发表


现在流行先卖perm license 给你。然后问你收maintenance...１０年maintenance的钱够再买个License了。

这其实就是让你减少CAPEX支出,如果write off 也不会material。

好像是这样的，我们买的是IBM的软件，我没细问IT部门，不过可能就是你说的，“先卖perm license 给你。然后问你收maintenance...”
要是这样，那就第一年capitalization,以后几年的maintenance都算expense.

风云list

太专业了

redhotliu

software perm license肯定是asset而且是intangible.但是为了comparable,或者因为不是material被直接exp也可以理解。但是你说是50w,肯定material得cap.

诶，自从跟了corporate service,write off胆子也大了。老板说了2-3k variance这种就不要问她了，直接p&l write off.