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Plan of accounting in the accounting area

Рахунок 12 "Нематеріальні активи"

Рахунок 12 "Нематеріальні activa" of the declarations for the oblast and the official information about the existence of those non-material activities.

Prior to non-monetary activities, non-monetary activists should be leaning against non-monetary activists who can not materialize forms, but can not be registered in the same way as in the method of vicarities, in the course of more than one fate (for one operative cycle, for one, for example, 1 рік) for виробництва, торгівлі, адміністративних Need to put it on the lease for other people.

Methodological ambushes of formulating in the accounting region of information about non-financial activi ties and information about them in the context of financial reporting. Provision (standard) of the accounting area 8 "Non-financial activites" dated 18 October 1999 N 242

For debit rahunku 12 "Nematerialny activi" vidobrazhaetsya pribannya abo otrymannya in the result of the separation (for the last few legal entities) non-financial assets, for the initial amount of such activities, for the loan-vibutty vasledik sale, for free credit, for non- Підприємством надалі економічних вигод від його використання та сума уцінки нематеріальних активів.

Рахунок 12 "Нематеріальні активи" "має такіі Subrahunks:

121 "Rights of Corridification with Natural Resources"
122 "The rights of the crooked by the lane"
123 "Rights to marks for goods and services"
124 "The rights to ob'ekti promislovoe vlasnosti"
125 "Авторські та суміжні з ним права"
126 "Goodwill"
127 "Інші нематеріальні activa"

On subrakhunka 121 "Rights korostuvannya natural resources" is led by the region of the reality of the rights of korostuvannya natural resources resources. Before them lay down: the rights korostuvannya nadrami, іsimi natural resources of the middle, geologicheskuyu іnshoju інформацією about the natural environment.

On subrakhunka 122 "The rights of the korostuvannya maynom" are led by the region of the truth of the korostuvannya lane (the right of the korostuvannya landed, the right to stay in the country, the right to lease an appendix).

On the subrakhunka 123 "Rights to marks for goods and services" are conducted oblik nayavnosti rights to signs for goods and services (goods marks, trade marks, names of names).

On the subrakhunku 124 "Rights to ob'ekti promislovoe vlasnosti" are conducted in the field of the rights to the rights of property rights (rights to winemaking, measles models, promyslovy zrazki, a variety of Roslin, breed of creatures, know-how, zahist in the unfair competition).

On subrakhunku 125, "Authorship of the Sum of their rights" is conducted in the field of authorship of those sums of their rights (the rights to literary work and music, programs for the EOM, the basis of which is given).

On the subrakhunka 126 "Goodwill" is conducted by the region gudvіlu (the overturning of vartosty pribbannya over the part of the purchase from the fair wardships of the registered certificates on the date of arrival).

On subrakhunku 127 "Інші немамаіальні activum" is conducted the region of the least intangible assets, such as volodіp підприємство (rights to здійснення діяльності, використання економічних та інших привілеїв тощо).

Рахунок 12 "Нематеріальні activa" кореспондує