No modern commercial organization, including a medical profile, can do without the active use of computer programs in its activities — they are necessary for the management of these organizations, the administration of their activities, as well as directly in the process of providing medical services. At the same time, the cost of computer programs can be extremely significant, but there is still no unambiguous position on their accounting in regulatory documents. This year, the Non-governmental accounting Regulator “Accounting Methodological Center” in its recommendation “Non-exclusive rights to use the results of intellectual activity” outlined its position on accounting for licensed rights to computer programs, determining their useful life, recognition as intangible assets or expenses of the current period. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, systematic approach. As a result of the conducted research, this article, in particular, presents sound approaches to the reflection of computer software license agreements in accounting and accounting (financial) statements. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian and foreign accounting, and can also be used in the educational process of higher educational institutions.
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