Initial cost of an intangible asset
The initial cost of depreciable intangible assets is determined as the sum of expenses incurred for their acquisition (creation) and bringing them to a condition in which they are suitable for use, excluding value added tax and excise duties, except as otherwise provided by this Code
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
The initial cost of intangible assets is recognized as the sum of actual expenditures incurred for their acquisition and creation, except for assets first introduced into economic (business) circulation, whose initial cost is recognized as their market value on the date of acceptance for budgetary accounting. Market value is understood as the amount of money that can be obtained as a result of selling these assets on the date of acceptance for budgetary accounting.
The initial cost of intangible assets received by the institution through a gift agreement is recognized as their market value on the date of acceptance for budgetary accounting, as well as the cost of services related to their delivery, registration, and bringing them into a condition suitable for use.
Source: of Rosobrazovaniye dated 03.12.2009 No. 20-1834 (together with "Methodological recommendations on the creation by budgetary scientific and educational institutions of higher professional education of joint-stock companies for the practical application (implementation) of results of intellectual activity")
Морфология
Род
Понятие «первоначальная стоимость нематериального актива» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | первоначальной стоимости нематериального актива | первоначальных стоимостей нематериального актива |
| Д | первоначальной стоимости нематериального актива | первоначальным стоимостям нематериального актива |
| В | первоначальную стоимость нематериального актива | первоначальные стоимости нематериального актива |
| Т | первоначальной стоимостью нематериального актива | первоначальными стоимостями нематериального актива |
| П | первоначальной стоимости нематериального актива | первоначальных стоимостях нематериального актива |