Observatorio de NIIF / XBRL

Sitio para expresar opiniones sobre las NIIIF y sus efectos para Colombia

El est谩ndar 38 establece el tratamiento contable de los activos intangibles, incluye la definici贸n de activo intangible (recordemos que el glosario y la NIC 16 introducen la definici贸n de activo). Adem谩s la NIC se帽ala c贸mo debe hacerse el reconocimiento de un activo intangible, la determinaci贸n del聽 valor contable, la determinaci贸n y el tratamiento en caso de p茅rdidas por deterioro que est谩n explicadas en la NIC 36 y termina con los requerimientos sobre revelaciones.

La 煤ltima versi贸n de esta norma tiene vigencia desde diciembre de 2006. y sus conceptos claves son:

Sin sustancia f铆sica; Que puede separarse; Que surge de derechos contractuales u otros derechos legalmente reconocidos, 聽que puede ser separados de la entidad y vendidos, transferidos licenciados, alquilados o intercambiado (podr铆amos decir desde el punto de vista econ贸mico que se consideran mercanc铆a), 聽y que son claramente distinguible y controlado separadamente.聽

Objetivo

El objetivo de este聽estandar es聽determinar el tratamiento contable de los activos intangibles que adem谩s, no est茅n contemplados espec铆ficamente en otra Norma.

Este聽estandar聽pide que las entidades reconozcan un activo intangible si, y s贸lo si, se cumplen聽determinados razones -(Definici贸n de activo聽 y los criterios de reconocimiento)聽. 聽La Norma tambi茅n聽establece c贸mo determinar el importe en libros de los activos intangibles, y exige la revelaci贸n de informaci贸n espec铆fica sobre estos activos.聽

Un activo intangible es un activo identificable, de car谩cter no monetario y sin apariencia f铆sica鈥.

Reconocimiento y medici贸n

El reconocimiento de una partida como activo intangible exige, que la entidad, demuestre que el elemento en cuesti贸n cumple: (a) cumpla la definici贸n de activo; y (b) cumple con el criterio de reconocimiento. El聽 requerimiento se aplicar谩 a los costos soportados inicialmente, para adquirir o generar internamente un activo intangible, y para aqu茅llos en los que se haya incurrido posteriormente para a帽adir, sustituir partes del mismo o realizar su mantenimiento.聽

Un activo satisface el criterio de identificabilidad incluido en la definici贸n de activo intangible cuando:

(a) es separable, esto es, es susceptible de ser separado o escindido de la entidad y vendido, cedido, dado en operaci贸n, arrendado o intercambiado, ya sea individualmente o junto con el contrato, activo o pasivo con los que guarde relaci贸n; o

(b) surge de derechos contractuales o de otros derechos legales, con independencia de que esos derechos sean transferibles o separables de la entidad o de otros derechos u obligaciones. 聽

Un activo intangible se reconocer谩 si, y s贸lo si:

(a) es probable que los beneficios econ贸micos futuros que se han atribuido al mismo fluyan a la entidad; y

(b) el costo del activo puede ser medido de forma fiable.

El criterio de reconocimiento basado en la probabilidad siempre se considera satisfecho en el caso de los activos intangibles que son adquiridos independientemente o en una combinaci贸n de negocios.聽

Un activo intangible se medir谩 inicialmente por su costo.

El costo de un activo intangible adquirido de forma independiente comprende:

(a) el precio de adquisici贸n, incluidos los aranceles de importaci贸n y los impuestos no聽recuperables (los llmdos descontables en colombia)聽que recaigan sobre la adquisici贸n, despu茅s de deducir los descuentos comerciales y las rebajas; y

(b) cualquier costo directamente atribuible a la preparaci贸n del activo para su uso previsto.聽

Seg煤n lo establecido en la NIIF 3 Combinaciones de Negocios, si se adquiere un activo intangible en una combinaci贸n de negocios, el costo del mismo ser谩 su valor razonable en la fecha de adquisici贸n.

Las 煤nicas circunstancias en las que podr铆a no ser posible medir de forma fiable el valor razonable de un activo intangible adquirido en una combinaci贸n de negocios se dar谩n cuando el activo intangible surja de derechos legales o contractuales y adem谩s:

(a) no sea separable; o

(b) sea separable, pero no exista un historial o evidencia de transacciones de intercambio para el mismo activo u otros similares, y la estimaci贸n del valor razonable dependa de variables que no se pueden medir.聽

Otros activos intangibles generados internamente

La plusval铆a (el sobreprecio) generada internamente no se reconocer谩 como un activo. No se reconocer谩n activos intangibles surgidos de la investigaci贸n (o de la fase de investigaci贸n en proyectos internos). Los desembolsos por investigaci贸n (o en la fase de investigaci贸n, en el caso de proyectos internos), se reconocer谩n como gastos del periodo en el que se incurran.聽

Un activo intangible surgido del desarrollo (o de la fase de desarrollo en un proyecto interno), se reconocer谩 como tal si, y s贸lo si, la entidad puede demostrar todos los extremos siguientes:

(a) T茅cnicamente, es posible completar la producci贸n del activo intangible de forma que pueda estar disponible para su utilizaci贸n o su venta.

(b) Su intenci贸n de completar el activo intangible en cuesti贸n, para usarlo o venderlo.

(c) Su capacidad para utilizar o vender el activo intangible.

(d) La forma en que el activo intangible vaya a generar probables beneficios econ贸micos en el futuro. Entre otras cosas, la entidad debe demostrar la existencia de un mercado para la producci贸n que genere el activo intangible o para el activo en s铆, o bien, en el caso de que vaya a ser utilizado internamente, la utilidad del mismo para la entidad.

(e) La disponibilidad de los adecuados recursos t茅cnicos, financieros o de otro tipo, para completar el desarrollo y para utilizar o vender el activo intangible.

(f) Su capacidad para medir, de forma fiable, el desembolso atribuible al activo intangible durante su desarrollo. 聽

!Prohibici贸n!

No se reconocer谩n como activos intangibles las marcas, las cabeceras de peri贸dicos o revistas, los sellos o denominaciones editoriales, las listas de clientes, Costos de iniciaci贸n, Costos de capacitaci贸n, publicidad y promoci贸n, gastos de reasignaci贸n y reorganizaci贸n, u otras partidas similares 隆pero ojo! que se hayan generado internamente. 聽

El costo de un activo intangible generado internamente, a efectos del (la medici贸n inicial), ser谩 la suma de los desembolsos incurridos desde el momento en que el elemento cumple las condiciones para su reconocimiento, (establecidas en relaci贸n con las condiciones necesarias para ser activo y para ser reconocido, como el reconocimiento por desarrollo) .

Se聽proh铆be la reintegraci贸n, en forma de elementos del activo, de los desembolsos reconocidos previamente como gastos.聽Los desembolsos realizados sobre una partida intangible se reconocer谩n como gastos cuando se incurra en ellos, a menos que se d茅 una de las siguientes circunstancias:

(a) Formen parte del costo de un activo intangible que cumpla los criterios de reconocimiento o

(b) La partida haya sido adquirida en una combinaci贸n de negocios, y no pueda ser reconocido como un activo intangible. En ese caso, este importe (incluido en el costo de la combinaci贸n de negocios) formar谩 parte del importe atribuido al plusval铆a (sobreprecio)comprada en la fecha de adquisici贸n (v茅ase la NIIF 3 Combinaciones de Negocios). 聽

Medici贸n posterior al reconocimiento

La entidad elegir谩 como pol铆tica contable el modelo del costo o el modelo de revaluaci贸n Si un activo intangible se contabiliza seg煤n el modelo de revaluaci贸n, todos los dem谩s activos pertenecientes a la misma clase tambi茅n se contabilizar谩n utilizando el mismo modelo, a menos que no exista un mercado activo para esa clase de activos.聽

Modelo del costo: Con posterioridad a su reconocimiento inicial, un activo intangible se contabilizar谩 por su costo menos la amortizaci贸n acumulada y el importe acumulado de las p茅rdidas por deterioro del valor.

Modelo de revaluaci贸n: Con posterioridad al reconocimiento inicial, un activo intangible se contabilizar谩 por su valor revaluado, que es su valor razonable, en el momento de la revaluaci贸n, menos la amortizaci贸n acumulada, y el importe acumulado de las p茅rdidas por deterioro del valor que haya sufrido. Para fijar el importe de las revaluaciones seg煤n esta Norma, el valor razonable se determinar谩 por referencia a un mercado activo.

Las revaluaciones se har谩n con suficiente regularidad, para asegurar que el importe en libros del activo, en la fecha del balance, no difiera significativamente del que podr铆a determinarse utilizando el valor razonable.聽

Un mercado activo es un mercado en el que se dan todas las siguientes condiciones:

聽(a) los bienes o servicios intercambiados en el mercado son homog茅neos;

(b) se pueden encontrar en todo momento compradores o vendedores para un determinado bien o servicio; y

(c) los precios est谩n disponibles para el p煤blico. 聽

Cuando se incremente el importe en libros de un activo intangible como consecuencia de una revaluaci贸n, dicho aumento se llevar谩 directamente a una cuenta de super谩vit de revaluaci贸n, dentro del patrimonio neto. No obstante, el incremento se reconocer谩 en el resultado del periodo en la medida en que suponga una reversi贸n de una disminuci贸n por devaluaci贸n del mismo activo, que fue reconocida previamente en resultados.

Cuando se reduzca el importe en libros de un activo intangible como consecuencia de una revaluaci贸n, dicha disminuci贸n se reconocer谩 en el resultado del periodo. No obstante, la disminuci贸n ser谩 cargada directamente al patrimonio neto contra cualquier super谩vit de revaluaci贸n reconocido previamente en relaci贸n con el mismo activo, en la medida que tal disminuci贸n no exceda del saldo de la citada cuenta de super谩vit de revaluaci贸n.聽

VIDA 脷TIL

Una entidad evaluar谩 si la vida 煤til de un activo intangible es finita o indefinida y, si es finita, evaluar谩 la duraci贸n o el n煤mero de unidades productivas u otras similares que constituyan su vida 煤til. La entidad considerar谩 que un activo intangible tiene una vida 煤til indefinida cuando, sobre la base de un an谩lisis de todos los factores relevantes, no exista un l铆mite previsible al periodo a lo largo del cual el activo se espera que el activo genere entradas de flujos netos de efectivo para la entidad.

Vida 煤til es:

(a) el periodo durante el cual se espera sea utilizar el activo por parte de la entidad; o bien

(b) el n煤mero de unidades de producci贸n o similares que se espera obtener del mismo por parte de la entidad. 聽

La vida 煤til de un activo intangible que surja de un contrato o de otros derechos legales no exceder谩 el periodo del contrato o de los citados derechos legales, pero puede ser inferior, dependiendo del periodo a lo largo del cual la entidad espera utilizar el activo. Si el contrato u otros derechos legales se han fijado durante un plazo limitado que puede ser renovado, la vida 煤til del activo intangible incluir谩 el periodo de renovaci贸n s贸lo si existe evidencia que soporte la renovaci贸n por la entidad sin un costo significativo.聽Para determinar si se ha deteriorado el valor de los activos intangibles, la entidad aplicar谩 la NIC 36 Deterioro del Valor de los Activos.

Activos intangibles con vidas 煤tiles finitas 聽El importe amortizable de un activo intangible con una vida 煤til finita, se distribuir谩 sobre una base sistem谩tica a lo largo de su vida 煤til. 聽

Importe amortizable es el costo de un activo o la cantidad que lo sustituya, una vez deducido su valor residual. La amortizaci贸n comenzar谩 cuando el activo est茅 disponible para su utilizaci贸n, es decir, cuando se encuentre en la ubicaci贸n y condiciones necesarias para que pueda operar de la forma prevista por la gerencia.

La amortizaci贸n finalizar谩 en la fecha m谩s temprana de las siguientes: la fecha en la que el activo se clasifique como disponible para la venta (o se incluya en un grupo de elementos en desapropiaci贸n que se clasifique como disponible para la venta) de acuerdo con la NIIF 5 Activos No Corrientes Mantenidos para la Venta y Operaciones Discontinuadas y la fecha en que el activo sea dado de baja en cuentas.

El m茅todo de amortizaci贸n utilizado reflejar谩 el patr贸n de consumo esperado, por parte de la entidad, de los beneficios econ贸micos futuros derivados del activo. Si este patr贸n no pudiera ser determinado de forma fiable, se adoptar谩 el m茅todo lineal de amortizaci贸n. El cargo por amortizaci贸n de cada per铆odo se reconocer谩 en el resultado del periodo, a menos que otra Norma permita o exija que dicho importe se incluya en el importe en libros de otro activo. 聽

Valor residual de un activo intangible es el importe estimado que la entidad podr铆a obtener de un activo por su venta o disposici贸n por otra v铆a, despu茅s de haber deducido los costos estimados para su venta o disposici贸n por otra v铆a, si el activo tuviera ya la edad y condici贸n esperadas al t茅rmino de su vida 煤til. Se supondr谩 que el valor residual de un activo intangible es nulo a menos que:

(a) exista un compromiso, por parte de un tercero, para comprar el activo al final de su vida 煤til; o que

(b) exista un mercado activo para el activo intangible, y adem谩s: (i) pueda determinarse el valor residual con referencia a este mercado; y (ii) sea probable que ese mercado subsista al final de la vida 煤til del mismo.聽

Tanto el periodo como el m茅todo de amortizaci贸n utilizados para un activo intangible con vida 煤til finita se revisar谩n, como m铆nimo, al final de cada periodo. Si la nueva vida 煤til esperada difiere de las estimaciones anteriores, se cambiar谩 el periodo de amortizaci贸n para reflejar esta variaci贸n. Si se ha experimentado un cambio en el patr贸n esperado de generaci贸n de beneficios econ贸micos futuros por parte del activo, el m茅todo de amortizaci贸n se modificar谩 para reflejar estos cambios. Los efectos de estas modificaciones en el periodo y en el m茅todo de amortizaci贸n, se tratar谩n como cambios en las estimaciones contables, seg煤n lo establecido en la NIC 8.聽聽

ACTIVOS INTANGIBLES CON VIDAS 脷TILES INDEFINIDAS

Los activos intangibles con una vida 煤til indefinida no se amortizar谩n.聽Seg煤n la NIC 36 Deterioro del Valor de los Activos, la entidad comprobar谩 si un activo intangible con una vida 煤til indefinida ha experimentado una p茅rdida por deterioro del valor comparando su importe recuperable con su importe en libros.

(a) anualmente, y

(b) en cualquier momento en el que exista un indicio de que el activo puede haber deteriorado su valor.聽

La vida 煤til de un activo intangible que no est谩 siendo amortizado se revisar谩 cada periodo para determinar si existen hechos y circunstancias que permitan seguir manteniendo una vida 煤til indefinida para ese activo. Si no existen esas circunstancias, el cambio en la vida 煤til de indefinida a finita se contabilizar谩 como un cambio en una estimaci贸n contable, de acuerdo con la NIC 8 Pol铆ticas Contables, Cambios en las Estimaciones Contables y Errores.

RevelacionesBase de medici贸n; M茅todo de聽 amortizaci贸n; Vidas 脷tiles; Monto bruto, amortizaci贸n acumulada; Perdida de valor; Movimiento del a帽o; Valor de la amortizaci贸n del periodo; Amortizaci贸n acumulada; Cambios Contable; Para los activos revaluados: Fecha de revaluaci贸n, Valuador, m茅todos usados, monto reconocido, movimiento de las revaluaciones; desembolsaos por investigaci贸n y desarrollo.聽

Practica en Colombia

Art. 66. ACTIVOS INTANGIBLES.

Son activos intangibles los recursos obtenidos por un ente econ贸mico que, careciendo de naturaleza material, implican un derecho o privilegio oponible a terceros, distinto de los derivados de los otros activos, de cuyo ejercicio o explotaci贸n pueden obtenerse beneficios econ贸micos en varios per铆odos determinables, tales como patentes, marcas, derechos de autor, cr茅dito mercantil, franquicias, as铆 como los derechos derivados de bienes entregados en fiducia mercantil.聽

El valor hist贸rico de estos activos debe corresponder al monto de las erogaciones claramente identificables en que efectivamente se incurra o se deba incurrir para adquirirlos, formarlos o usarlos, el cual, cuando sea el caso, se debe reexpresar como consecuencia de la inflaci贸n (el texto en bastardilla ya no est谩 vigente.)聽

Para reconocer la contribuci贸n de los activos intangibles a la generaci贸n del ingreso, se deben amortizar de manera sistem谩tica durante su vida 煤til. Esta se debe determinar tomando el lapso que fuere menor entre el tiempo estimado de su explotaci贸n y la duraci贸n de su amparo legal o contractual.

Son m茅todos admisibles para amortizarlos los de l铆nea recta, unidades de producci贸n y otros de reconocido valor t茅cnico, que sean adecuados seg煤n la naturaleza del activo correspondiente. Tambi茅n en este caso se debe escoger aqu茅l que de mejor manera cumpla la norma b谩sica de asociaci贸n.聽Al cierre del ejercicio se deben reconocer las contingencias de p茅rdida, ajustando y acelerando su amortizaci贸n.

Art. 67. ACTIVOS DIFERIDOS.

Deben reconocerse como activos diferidos los recursos, distintos de los regulados en los art铆culos anteriores, que correspondan a:

1. Gastos anticipados, tales como intereses, seguros, arrendamientos y otros incurridos para recibir en el futuro servicios y,

2. Cargos diferidos, que representan bienes o servicios recibidos de los cuales se espera obtener beneficios econ贸micos en otros per铆odos.

Se deben registrar como cargos diferidos los costos incurridos durante las etapas de organizaci贸n, construcci贸n, instalaci贸n, montaje y puesta en marcha. Las sumas incurridas en investigaci贸n y desarrollo pueden registrarse como cargos diferidos 煤nicamente cuando el producto o proceso objeto del proyecto cumple los siguientes requisitos: a) Los costos y gastos atribuibles se pueden identificar separadamente; b) Su factibilidad t茅cnica est谩 demostrada; c) Existen planes definidos para su producci贸n y venta, y d) Su mercado futuro est谩 razonablemente definido.聽

Tales sumas pueden diferirse con relaci贸n a los varios productos o procesos en que tengan uso alternativo, siempre que cada uno de ellos cumpla dichas condiciones.聽

Se debe contabilizar como impuesto diferido d茅bito el efecto de las diferencias temporales que impliquen el pago de un mayor impuesto en el a帽o corriente, calculado a tasas actuales, siempre que exista una expectativa razonable de que se generar谩 suficiente renta gravable en los per铆odos en los cuales tales diferencias se revertir谩n.聽

As铆, la amortizaci贸n de los gastos anticipados se debe efectuar durante el per铆odo en el cual se reciban los servicios.聽La amortizaci贸n de los cargos diferidos se debe reconocer desde la fecha en que originen ingresos, teniendo en cuenta que los correspondientes a organizaci贸n, preoperativos y puesta en marcha se deben amortizar en el menor tiempo entre el estimado en el estudio de factibilidad para su recuperaci贸n y la duraci贸n del proyecto espec铆fico que los origin贸 y, que las mejoras a propiedades tomadas en arrendamiento, cuando su costo no sea reembolsable, se deben amortizar en el per铆odo menor entre la duraci贸n del respectivo contrato y su vida 煤til.聽El impuesto diferido se debe amortizar en los per铆odos en los cuales se reviertan las diferencias temporales que lo originaron

Similitudes con las NIIF聽?

Diferencia con las NIIF

1 Usa el criterio de activo diferido como una forma de distribuir en el tiempo una erogaci贸n

2. Permite diferir los gastos de organizaciones e investigaci贸n.

3. Permite el registro de intangibles formados

4. No exige analizar al cierre contable las p茅rdidas del valor de los intangibles.

5. la amortizaci贸n se utiliza con base en las normas tributarias.

6. No se usa el concepto de valor revaluado

7. Algunas p茅rdidas que deben ser gastos se reconocen como diferidos en virtud de autorizaci贸n de entes gubernamentales. Tal es el caso de indemnizaciones por retiro de personal.

8. Erogaciones de publicidad y promociones en algunos casos se difieren.

9. Exige que el m茅todo de amortizaci贸n refleje el patron de de consumo, de los beneficios econ贸micos derivados del activo intangible mientras que en colombia el metodo de amortizaci贸n refleja el patr贸n de consumo de los gastos pagados por anticipado.

Algunas cuestiones importantes que se deben resolver: Problemas culturales;聽Posibles efectos jur铆dicos; Ejemplos de aplicaciones pr谩cticas; Posible Impacto econ贸mico del cambio Econ贸micos

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En la contabilizaci贸n de activos intangibles para Colombia el hecho que no se use el valor revaluado hace que se cree una cuenta de valorizaciones en el activo, lo cual indica que el activo intangible en s铆 nunca se ajusta al valor de mercado; en cambio, para norma internacionales, esta cuenta no se mueve en estos casos sino lo que se modifica (si lo hacemos por el metodo de revalucion) es el valor del activo en si; este hecho se ver铆a reflejado en diferencias en las amortizaciones posteriores y de ese a帽o, creando diferencias en las utilidades, por lo cual la aplicaci贸n de las normas internacionales en colombia probablemente har铆an que gente que lo unico que le importa es pagar menos impuesto usarian esta herramienta para aumentar sus gastos y asi disminuir el mpuesto de renta, basandose no en valores reales de revaluacion sino en valores inflados; esto es un tema de cultura ya que en nuestro pa铆s presentamos un cultura de pagar lo menos posible en impuestos.
EJEMPLO:
Se adquiere una patente en el 2000 a un costo de 5.000.000 amortizables en 5 a帽os. A 2001 los activos de esta clase en el mercado se han revaluado en un 50%.

CONTABILIZACI脫N SEG脷N NIC m茅todo de revaluaci贸n
B/G inicial 2001
Activo intangible:patente $5.000.000
Amortizaci贸n acumulada $1.000.000
Activo intangible neto $4.000.000
Calculo nuevo valor razonable $4.000.000×1,5

Nuevo valor razonable para 2001 $6.000.000
Contab: Valorizacion DB CT
Activo intangible: patente $2.400.000
Amortizaci贸n acumulada $400.000
Superavit por valorizaci贸n $2.000.000

Calculo nueva dep: 20% x 7.400.000
Contab: Dep 2001 DB CT
Amortizaci贸n acumulada $1.480.000
Gasto por amortizaci贸n $1.480.000

B/G final 2001
Activo intangible:patente $7.400.000
Amortizaci贸n acumulada $2.880.000
Activo intangible neto $4.520.000

CONTABILIZACI脫N SEG脷N norma colombiana
B/G inicial 2001
Activo intangible:patente $5.000.000
Amortizaci贸n acumulada $1.000.000
Activo intangible neto $4.000.000
Calculo nuevo valor razonable $4.000.000×1,5

Nuevo valor razonable para 2001 $6.000.000
Contab: Valorizacion DB CT
Valorizaciones $2.000.000
Superavit por valorizaci贸n $2.000.000

Contab: Dep 2001 DB CT
Amortizaci贸n acumulada $1.000.000
Gasto por amortizaci贸n $1.000.000

B/G final 2001
Activo intangible:patente $5.000.000
Amortizaci贸n acumulada $2.000.000
Activo intangible neto $3.000.000

Valorizaciones $2.000.000

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Comment by Valentina Gatti Lerma 03.06.09 @ 12:10

En la nic 38 nos dicen que un activo intangible es un activo identificable, de car谩cter no monetario y sin apariencia f铆sica, que se tiene para ser utilizado en la producci贸n o suministro de bienes y servicios, para ser arrendado a terceros o para funciones relacionadas con la administraci贸n de la entidad. Un activo es un recurso: controlado por la empresa como resultado de sucesos pasados, y del que se espera obtener, en el futuro, beneficios econ贸micos para la entidad. Al igual que en el decreto 2649 nos dicen que son activos intangibles los recursos obtenidos por un ente econ贸mico que, careciendo de naturaleza material, implican un derecho o privilegio oponible a terceros, distinto de los derivados de los otros activos, de cuyo ejercicio o explotaci贸n pueden obtenerse beneficios econ贸micos en varios per铆odos determinables, tales como patentes, marcas, derechos de autor, cr茅dito mercantil, franquicias, as铆 como los derechos derivados de bienes entregados en fiducia mercantil. Como vemos poseen las mismas definiciones.
En la nic 38 El m茅todo de amortizaci贸n debe reflejar el patr贸n de consumo de los beneficios econ贸micos derivados del activo. Si este patr贸n no pudiera ser determinado de forma fiable, deber谩 adoptarse el m茅todo lineal de amortizaci贸n. En cambio en la normativa colombiana nos hablan que son m茅todos admisibles para amortizarlos los de l铆nea recta, unidades de producci贸n y otros de reconocido valor t茅cnico, que sean adecuados seg煤n la naturaleza del activo correspondiente. Tambi茅n en este caso se debe escoger aquel que de mejor manera cumpla la norma b谩sica de asociaci贸n.
En el consejo t茅cnico de la contadur铆a p煤blica nos hablan sobre:
Dada la cuant铆a tan peque帽a a causar, mensualmente, podr铆a pensarse en la opci贸n de aplicar el principio de materialidad o importancia relativa; para no amortizar el total en cinco (5) a帽os sino hacerlo en un tiempo menor.
Pero en este caso debe tenerse en cuenta que se trata de un derecho intangible que corresponde a la concesi贸n del servicio de radiodifusi贸n sonora, por un per铆odo claramente definido y que, si este derecho se vende a un tercero, puede obtenerse recuperaci贸n de lo pagado al Ministerio de Comunicaciones e inclusive obtenerse utilidad. Adem谩s, con el paso del tiempo, es susceptible de valorizaci贸n.

Sacado de
http://www.jccconta.gov.co/consejot/publicaciones/Conceptos-PDF/BOLET205.pdf

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Comment by victoria aguado 03.06.09 @ 21:14

Existe una importante diferencia entre la NIC 38 y el decreto 2649 que establece los criterios para la contabilizaci贸n de los activos intangibles en lo que se refiere al reconocimiento de los activos generados internamente, particularmente, en los procesos de investigaci贸n y desarrollo.
Seg煤n el art铆culo 67 del decreto 2649, los activos intangibles pueden ser capitalizables o en otras palabras reconocidos como activos, los gastos incurridos en la fase de investigaci贸n y en la fase de desarrollo de un proyecto; mientras tanto la NIC 38 implica que los desembolso incurridos en la fase de investigaci贸n se reconocer谩n como gastos del periodo en el que se incurra, mientras que los desembolsos incurridos durante la fase de desarrollo se podr谩n reconocer como activos siempre y cuando cumplas ciertas condicionas (mismas que son aplicables para el reconocimiento como activo intangible en la legislaci贸n colombiana, teniendo en cuenta que se acepta para las dos fases).
La anterior diferencia puede llegar a representar importantes beneficios o perjuicios, de acuerdo a la perspectiva del grupo de inter茅s con que se mire. Para los accionistas, administradores y dem谩s miembros directamente relacionados con la empresa, el reconocimiento de un proyecto como activo que se encuentra en la fase de investigaci贸n y que puedo por x o y circunstancia no llegar a su fase de desarrollo, implicar谩 una 鈥渋nflaci贸n鈥 en sus activos totales; en otras palabras y haciendo referencia a una importante raz贸n financiera, si se tiene que aumentaron los activos, particularmente los cargos diferidos (d茅bito) la raz贸n de solidez o deuda de una empresa (que representa el total de las deudas de la empresa con relaci贸n a los recursos de que dispone para satisfacerlos) se ver谩 disminuida lo que reflejara ante los futuros inversionistas y ante el mercado una mayor solidez de la empresa en comparaci贸n a los periodos en los que no se tuvo en cuenta este activo intangible (en su fase de investigaci贸n), en caso de que este activo no llegue a su consolidaci贸n o no resulte representando beneficios futuros para la organizaci贸n (caracter铆stica fundamental para que un recurso sea reconocido como activo), el inversionista y el mercado pueden (con o sin intenci贸n por parte de la empresa) verse enga帽ados por este reconocimiento.
La NIC brindar铆a la posibilidad entonces de reflejar la realidad de la empresa ante el mercado e inversionistas en cada periodo, reconociendo como gasto los desembolsos durante la fase de investigaci贸n y permitiendo capitalizar estos, durante la fase de desarrollo la cual permite tener m谩s certeza de la obtenci贸n de beneficios econ贸micos futuros que la primera fase. Aunque la aplicaci贸n de la NIC pueda llegar a creerse un desincentivo para la investigaci贸n en Colombia, si se piensa con claridad, los desembolsos incurridos durante la fase de investigaci贸n al ser reconocidos como gastos ocasionar谩n que en estos periodos s se disminuya la utilidad, lo que llevar铆a a una disminuci贸n en los impuestos. Y como lo dice Valentina Gatti en su comentario anterior en Colombia 鈥渆xiste una cultura de pagar lo menos posible en impuestos, lo cual se ve incentivada por esta NIC, pero de una forma sana y consecuente, reflejando la realidad de las empresas.

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Comment by Nathalia Delgado 03.06.09 @ 21:44

Nic 38 activo intangible; un activo intangible es un activo identificable, de car谩cter no monetario y sin apariencia f铆sica. El objetivo de la nic 38 es determinar el tratamiento contable de los activos intangibles que adem谩s, no est茅n contemplados espec铆ficamente en otra Norma.
El reconocimiento de una partida como activo intangible exige, que la entidad, demuestre que el elemento cumpla: la definici贸n de activo; y que cumpla con el criterio de reconocimiento. Un activo satisface el criterio de identificabilidad cuando es separable y surge de derechos contractuales o de otros derechos legales.
Un activo intangible se medir谩 inicialmente por su costo. O por su valor razonable en la fecha de adquisici贸n. En la medici贸n posterior la entidad elegir谩 como pol铆tica contable el modelo del costo o el modelo de revaluaci贸n
Una entidad evaluar谩 si la vida 煤til de un activo intangible es finita donde son amortizables o infinititas donde no son amortizables
Revelaciones: todo el proceso se contabiliza como intangible si es identificable como activo.
Decreto 2649
Son activos intangibles los recursos obtenidos por un ente econ贸mico que, careciendo de naturaleza material, implican un derecho o privilegio oponible a terceros, distinto de los derivados de los otros activos, de cuyo ejercicio o explotaci贸n pueden obtenerse beneficios econ贸micos en varios per铆odos determinables.
Para reconocer la contribuci贸n de los activos intangibles a la generaci贸n del ingreso, se deben amortizar de manera sistem谩tica durante su vida 煤til. Esta se debe determinar tomando el lapso que fuere menor entre el tiempo estimado de su explotaci贸n y la duraci贸n de su amparo legal o contractual.
El decreto 2649 nos dice que es aceptable amortizar los activos intangibles en l铆nea recta, unidades de producci贸n y otros de reconocido valor t茅cnico, que sean adecuados seg煤n la naturaleza del activo correspondiente.
Uno de los problemas culturales m谩s importantes a solucionar si se aplica las nics en Colombia es olvidar la costumbre de realizar los estados financieros solo para pagar menos impuestos dejando de mostrar la realidad de la empresa, y esto es algo que se debe acabar. Pero si se muestra la realidad de la empresa mediante procesos sanos que lleven a la obtenci贸n de pagar menos impuestos no hay nada de malo en ello y con esta nic podemos llegar a esto.

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Comment by Ina Von Rosen 03.06.09 @ 23:57

La NIC 38 hace referencia a un tema en el que se asemeja al decreto 2649, el cual es el tratamiento contable del coste de un activo generado internamente. Mientras que el decreto 2649 ampliamente permite el registro de activos formados, la NIC 38 tambi茅n lo permite, pero lo restringe con ciertas condiciones. Ambas parten de las mismas bases pero se diferencian en las cuentas que utilizan para contabilizar los desembolsos realizados para la creaci贸n de dicho activo. Seg煤n la NIC 38 el coste de un activo generado internamente ser谩 la suma de los desembolsos incurridos desde el momento en que el elemento cumple las condiciones para su reconocimiento. Para ello, hay que tener en cuenta que los desembolsos sobre un activo intangible reconocidos inicialmente como gastos del ejercicio no se reconocer谩n posteriormente como parte del coste de un activo intangible.

Esta NIC hace bastante 茅nfasis en lo que refiere a la capitalizaci贸n de los desembolsos en la fase de investigaci贸n y la fase de desarrollo durante la creaci贸n interna de estos activos. Primero, las erogaciones provenientes de la etapa de investigaci贸n se deben considerar como activos seg煤n la legislaci贸n Colombiana, pero seg煤n la NIC 38 se deben considerar como gasto. Segundo, las erogaciones provenientes de la etapa de desarrollo se tratan contablemente igual por ambas legislaciones: como activos.

A continuaci贸n presento un ejemplo donde se ven los efectos en cuanto a la contabilizaci贸n de estos activos utilizando las normas requeridas por esta NIC.

Ejemplo:

Una entidad est谩 desarrollando un nuevo proceso productivo. A lo largo del a帽o 20X5, los desembolsos realizados fueron de 1.000 u.m., de las cuales 900 u.m. fueron soportadas antes del 1 de diciembre del 20X5, mientras que las 100 u.m. restantes lo fueron entre esa fecha y el 31 de diciembre de 20X5. La entidad es capaz de demostrar que, a 1 de diciembre de 20X5, el proceso productivo cumpl铆a los criterios para su reconocimiento como activo intangible.

Al final de 20X5, se reconocer谩 el proceso productivo como un activo intangible, con un coste de 100 u.m. (igual a los desembolsos realizados desde el momento en que se cumplieron los criterios para el reconocimiento, esto es, desde el 1 de diciembre). Los desembolsos, por importe de 900 u.m., en los que se incurri贸 antes del 1 de diciembre de 20X5, se reconocer谩n como gastos del ejercicio, puesto que los criterios de reconocimiento no se cumplieron hasta esa fecha. Estos importes no formar谩n parte del coste del proceso productivo, una vez reconocido en el balance.

A lo largo del a帽o 20X6, los desembolsos realizados han sido por importe de 2.000 u.m. Al final del a帽o 20X6 se estima que el importe recuperable del conjunto de conocimientos incorporados en el proceso, hasta el momento, asciende a 1.900 u.m. (considerando, en el c谩lculo del mismo, los desembolsos futuros de efectivo para completar el desarrollo del proceso productivo antes de poder ser utilizado).

Al final de 20X6, el coste del proceso productivo ser谩 de 2.100 u.m. (100 por desembolsos reconocidos al final de 20X5, m谩s las 2.000 u.m. generadas en 20X6). La entidad reconocer谩 una p茅rdida por deterioro del valor, por importe de 200 u.m., con el fin de ajustar el importe en libros antes del deterioro de su valor (que eran 2.100 u.m.), hasta alcanzar su importe recuperable (que es de 1.900 u.m.). Esta p茅rdida por deterioro del valor revertir谩, en un ejercicio posterior, siempre que se cumplan los requisitos para su reversi贸n, seg煤n se establecen en la NIC 36.

http://descuadrando.wikispaces.com/NIC 38 Activos intangibles

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Comment by Brenda Michelle Ramirez 03.07.09 @ 0:03

Otro punto importante al realizar la comparaci贸n entre la NIC 38 y la normativa Colombia, es el tratamiento de la plusval铆a comprada.
El t茅rmino “plusval铆a comprada” y “activo intangible” se trata en ocasiones como sin贸nimo, pero existe diferencias que los separan, por ejemplo鈥 Plusval铆a comprada son los beneficios econ贸micos futuros procedentes de activos que no han podido ser identificados individualmente y reconocidos por separado”. Entonces, como se puede observar, la principal caracter铆stica del activo intangible es la identificabilidad, lo que lo hace independiente y distinguible de los otros activos, y el control que la entidad tiene sobre 茅l.
Entonces, para poder establecer la diferencia, es necesario establecer que el IASB no reconoce plusval铆a comprada que se genere internamente, justifica la imposibilidad de registrarla con el siguiente argumento: “La plusval铆a generada por la propia entidad no se reconocer谩 como un activo porque no constituye un recurso inidentificable, controlado por la entidad, que pueda ser valorado de forma fiable por su costo”.
En Colombia recibe el nombre de cr茅dito mercantil comprado y representa un pago hecho por el adquirente, como anticipo de los beneficios econ贸micos futuros derivados de los activos que no tienen la capacidad de ser individualmente identificados y reconocidos por separado. El cr茅dito mercantil formado es el que origina la misma compa帽铆a y corresponde a una estimaci贸n de las ganancias futuras en exceso de las normales, como consecuencia de la valoraci贸n anticipada de la potencialidad del negocio.

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Comment by Karen Natalia Checa 03.07.09 @ 8:58

Quiero comentar sobre la diferencia identificada por Natalia Delgado frente a los elementos que se incluyen en la medici贸n de los activos intangibles, y el hecho de que las erogaciones realizadas en investigaci贸n no se incluyen como parte del activo seg煤n las normas internacionales de contabilidad.
Como se define en las normas internacionales, un activo es un recurso controlado por la entidad como resultado de sucesos pasados; y del que la entidad espera obtener, en el futuro, beneficios econ贸micos. Teniendo esto en cuenta, cuando una empresa destina recursos a la investigaci贸n, no hay ninguna garant铆a de que en dicha investigaci贸n puedan obtener resultados que le puedan otorgar beneficios econ贸micos a la empresa, y por lo tanto no puede ser considerado un activo, sino un gasto.
Un argumento en contra de representar las erogaciones realizadas en investigaci贸n como gasto y a favor de considerarlo parte del valor de los activos intangibles es que, si la empresa est谩 realizando dichas erogaciones es porque definitivamente espera obtener beneficios futuros, sino, simplemente no lo har铆a.
Bajo la forma en que en Colombia, seg煤n el art. 35 del decreto 2649/93, un activo es la representaci贸n financiera de un recurso obtenido por el ente econ贸mico como resultado de eventos pasados, de cuya utilizaci贸n se espera que fluyan a la empresa beneficios econ贸micos futuros. Seg煤n lo anterior, el argumento que se utiliz贸 para clasificar las erogaciones en investigaci贸n como un gasto tambi茅n podr铆a ser aplicable bajo la normativa nacional, como tambi茅n funciona el argumento contrario.
Considero que m谩s all谩 de cualquier legislaci贸n, beneficios tributarios o de imagen financiera, lo que los contadores deben tener en cuenta al decidir los criterios que se van a utilizar para realizar los estados financieros de una empresa es cuales de 茅stos es una mejor representaci贸n de la realidad de la empresa, que presente informaci贸n que sea de utilidad para inversionistas y prestamistas; que otorgue datos fidedignos que ayuden a hacer una mejor gesti贸n de la empresa, que muestre sus fortalezas y falencias; y que, en t茅rminos agregados, sean la base de pol铆ticas fiscales y monetarias que en verdad puedan colaborar al desarrollo empresarial y al crecimiento econ贸mico de la naci贸n.
Por lo tanto, creo que no incluir la investigaci贸n en el grupo de los elementos que forman parte del valor de los activos intangibles e incluirlos como parte de los gastos es una mejor representaci贸n de la realidad, ya que en el momento en que un interesado (interno o externo a la empresa) quiera ver la realidad econ贸mica de la empresa va a poder reconocer la investigaci贸n como una fuente potencial de beneficios futuros para la empresa al identificarlo en el estado de resultados, sin necesidad de confundirlos con aquellos de los que efectivamente se esperan obtener, en el futuro, beneficios.
Sin embargo, como dije anteriormente, lo que se debe analizar al momento de decidir los criterios a utilizar para realizar la contabilidad es que 茅stos puedan ofrecer una fidedigna representaci贸n de la realidad econ贸mica de la empresa; y en lo referente a los intangibles, la contabilidad como la conocemos no ha podido desarrollar mecanismos que en verdad reflejen el impacto que factores como la estrategia competitiva, el capital humano, la educaci贸n de la comunidad y dem谩s elementos no corp贸reos generadores de valor, tienen en los beneficios futuros de la empresa.
Este es un campo en el que ninguna normativa ha podido desarrollar ideas realmente innovadoras que contribuyan para la soluci贸n del problema. Tal como los contadores del pasado dise帽aron las representaciones de las dem谩s conceptos y partidas contables que hoy d铆a nos permiten tener claridad sobre los dem谩s aspectos f铆sicos del estado de la empresa, considero que los contadores actuales debemos enfocar el an谩lisis acad茅mico para la evoluci贸n de la representaci贸n contable ante la econom铆a del conocimiento, dise帽ando mecanismos que permitan incluir aquellos intangibles que por le momentos osn excluidos y que no subvaloren los pocos que hoy d铆a se tienen en cuenta.

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Comment by Daniela Tello 03.07.09 @ 10:31

El manejo de activos intangibles es una cuesti贸n que ha tomado mucha importancia a partir de los 煤ltimos a帽os.

Me gustaria centrar mi comentario respecto a la NIC 38, en el tratamiento de los intangibles tanto en la fase de desarrollo asi como en la fase de investigacion. Teniendo como objetivo central la comparaci贸n entre la norma internacional y la norma nacional.

En primera instancia, es importante destacar que seg煤n el est谩ndar internacional de contabilidad, todas aquellas erogaciones (y estimaciones) que se presenten en un proyecto (y en las actividades diarias de una empresa), deben contabilizarse as铆: si se encuentra en la fase de investigaci贸n se contabilizan como gastos, mientras que en la fase de desarrollo se contabilizan como activos (diferidos).

En Colombia (Art铆culo 67 del Decreto 2649 de 1993) y en otros pa铆ses se permite capitalizar, es decir, que se contabilicen como activos, tanto los gastos incurridos en la fase de investigaci贸n como los incurridos en la fase de desarrollo (de un proyecto o de un contrato, por ejemplo).

La fase de investigaci贸n se refiere a estudios, gastos en publicidad, gastos laborales, compras de insumos, etc. para preoperar o para realizar una actividad de la cual no hay seguridad razonable en cuanto a que generar谩 beneficios econ贸micos futuros.

Seg煤n los est谩ndares internacionales de contabilidad e informaci贸n financiera, una erogaci贸n se contabiliza como activo, 脷NICAMENTE si existe la probabilidad (es decir que se pueda 鈥減robar鈥) de generaci贸n de beneficios economicos futuros, si ello no puede probarse entonces la erogaci贸n se contabiliza como gasto.

Lo anterior es clave para comprender por que en la fase de investigacion las erogaciones se consideran como gasto, pues en la mayoria de las ocasiones seria muy dificil probar la producci贸n de beneficios enconomicos futuros. Asi pues, la norma internacional vela por que la construcci贸n de un activo cumpla al pie de la letra con la definicion del mismo, todo esto con el fin de evitar sesgos.

Me parece que la normativa colombiana es un poco mas laxa en este aspecto,permitiendo capitalizar este tipo de erogaciones sin promulgar grandes exigencias, esto puede ser perjudicial en terminos contables por que puede darse el caso que los responsables de la informaci贸n no hagan grandes esfuerzos para determinar si tales requisitos se cumplen como condici贸n para reconocer un activo y, en su lugar, se oculten gastos contabiliz谩ndolos en el balance, de manera que se trasladen utilidades o p茅rdidas de unos periodos hacia otros.

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Comment by Martin Duran Mendez 03.07.09 @ 15:17

Un aspecto muy importante a tener en cuenta en este blog, es la diferencia entre la NIC 38 y la normatividad colombiana, con respecto a lo que deber铆a reflejar la amortizaci贸n; seg煤n la NIC 38 el m茅todo de amortizaci贸n debe reflejar el patr贸n de los beneficios, en palabras exactas dice: 鈥淓l m茅todo de amortizaci贸n utilizado reflejar谩 el patr贸n de consumo esperado, por parte de la entidad, de los beneficios econ贸micos futuros derivados del activo鈥; mientras que seg煤n la normatividad colombiana, el m茅todo de amortizaci贸n refleja el patr贸n de consumo de los gastos pagados por anticipado.

Esta diferencia muestra una vez m谩s, que nos falta mucho en el tema normativo que vela por la representaci贸n real de la situaci贸n financiera de los entes econ贸micos, ya que la amortizaci贸n 鈥渁 mi criterio鈥 no es otra cosa m谩s que un gasto, atribuible al uso de un recurso y que de dicho uso se espera un beneficio futuro, en ese mismo orden de ideas, la amortizaci贸n se podr铆a ver como un gasto incurrido para la generaci贸n de un futuro beneficio econ贸mico, por lo cual dicho gasto deber铆a ser reflejado en el estado de resultados seg煤n la consecuci贸n, frecuencia, y magnitud del beneficio derivado de dicho gasto (amortizaci贸n).
Otra gran diferencia es el importe a amortizar: seg煤n la NIC 38 el importe amortizable es el costo de un activo o la cantidad que lo sustituya, una vez deducido su valor residual; y seg煤n la Normatividad nacional el importe a amortizar es el valor hist贸rico, el cual corresponde al monto de las erogaciones claramente identificables en que efectivamente se incurra o se deba incurrir para adquirirlos, formarlos o usarlos. La normatividad colombiana al no especificar que la amortizaci贸n se debe practicar sobre el activo una vez descontado de su costo su valor residual (lo cual ser铆a lo correcto), est谩 patrocinando una amortizaci贸n mayor de la realmente atribuible al uso del intangible, y por consiguiente un gasto inflado por concepto de amortizaci贸n, lo cual se traduce en un ben茅fico tributario legal para los entes econ贸micos.

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Comment by Parra 03.07.09 @ 21:04

Los activos intangibles han tenido una gran importancia en los 煤ltimos a帽os ya que estos tienen una relevancia en la valoraci贸n de las empresas. Seg煤n las normas de contabilidad internacional los activos tangibles se pueden valorar seg煤n su valor razonable, sin embargo es dif铆cil lograr esto para los activos intangibles; y como estos pueden crear ingresos en la empresa. Como resultado a esta problem谩tica, se crea la NIC 38, con el fin de 鈥渄eterminar el tratamiento contable de los activos intangibles鈥.

La norma (Nic 38) reconoce un activo intangible si, y s贸lo si
(a) es probable que los beneficios econ贸micos futuros que se han atribuido al mismo fluyan a la entidad; y
(b) el costo del activo puede ser medido de forma fiable.

Un activo intangible se medir谩 inicialmente por su costo. O por su valor razonable en la fecha de adquisici贸n. Normalmente en Colombia, los activos intangibles se tienen en cuenta en su mayor铆a en el momento de vender la empresa. Por lo tanto no existe un registro como tal en la contabilidad que reconozca el activo, ni un sistema de medici贸n seg煤n las normas internacionales. Por lo que el tratamiento de los activos intangibles se produce en la negociaci贸n entre las partes, vendedora y compradora, de la empresa.

Me parece importante que la legislaci贸n colombiana adopte mejores sistemas de medici贸n tanto de su costo como de su capacidad de generar ingresos, para brindarle una gu铆a a las personas interesadas para poder identificar claramente el valor de un intangible.

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Comment by Soler 03.08.09 @ 16:14

El desarrollo que actualmente tienen la econom铆a y los negocios, ha adquirido particular relevancia el concepto de activo intangible en las empresas (marcas y patentes, investigaci贸n y desarrollo, software, secretos comerciales y otros conceptos de propiedad intelectual).

Una de las principales caracter铆sticas de los Intangibles es el importante componente de subjetividad respecto a la posibilidad de generaci贸n de beneficios econ贸micos en futuros ejercicios (adem谩s de su inmaterialidad o falta de forma f铆sica).

A continuaci贸n los aspectos que resaltan las diferencias m谩s importantes entre la Norma Internacional No. 38 y la Normativa Colombiana:

La norma 38, especifica todo a cerca de los activos inmateriales como su definici贸n y su costo.
Un activo intangible es un activo identificable, de car谩cter no monetario y sin apariencia f铆sica, que se posee para ser utilizado en la producci贸n o suministro de bienes y servicios, para ser arrendado a terceros o para funciones relacionadas con el desarrollo de la actividad econ贸mica del ente.
Como caracter铆sticas, adem谩s de ser identificable, el ente debe tener pleno control sobre este recurso y debe existir la certeza de beneficios econ贸micos futuros.

El art铆culo 66 del Decreto reglamentario n煤mero 2649 de 1993 regla acerca de los activos intangibles en Colombia y por su contenido se puede afirmar que m谩s que diferencias, lo que se observa es la superficialidad de la norma, pues se queda corta en la regulaci贸n de este tipo de activos, que representan el capital intelectual de las compa帽铆as, significando para muchas de ellas la 煤nica f贸rmula de salvaci贸n al dotarlas de herramientas que les proporcionaran ventajas competitivas en el mercado.

Para la NIC 38 El costo es el importe de dinero o medios l铆quidos equivalentes pagados, o bien el valor razonable de la contraprestaci贸n entregada para comprar un activo, en el momento de su adquisici贸n o construcci贸n por parte de la empresa. En algunos casos, se debe considerar que el costo equivale a una contraprestaci贸n cuando la compa帽铆a adquiere el intangible en forma temporal o definitiva, en virtud de una alianza con otro ente, a trav茅s de la realizaci贸n de una actividad que es su fortaleza en el mercado.

En relaci贸n con el costo, en Colombia, la norma s贸lo habla de costo hist贸rico y para los intangibles formados las erogaciones necesarias, pero no fija las pautas de conformaci贸n de valor.
Respecto al periodo de amortizaci贸n solo se menciona la vida 煤til, pero no expresa tiempo alguno. En cuanto a los m茅todos de amortizaci贸n no se considera instructivo alguno para su aplicaci贸n, solo se limita a mencionar algunos.
Deber谩 la normativa colombiana definir, regular y adoptar en forma amplia y concreta las caracter铆sticas en las que IASC insiste para los activos intangibles, a saber: Capacidad de identificaci贸n del intangible, control sobre este activo con capacidad de restringir su uso por parte de terceros y que sean procedentes, evidentes y comprobables los beneficios econ贸micos futuros.

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Comment by MAR脥A XIMENA VIVEROS 03.08.09 @ 21:58

En Colombia a trav茅s del decreto 2649 de 1993 se establece el Plan 脷nico de Cuentas para comerciantes. A continuaci贸n voy a listar una serie de diferencias que encontr茅 entre en Articulo 66, del decreto 2649 de 1993 y NIC 38.

La En el art铆culo 66, los Activos intangibles son recursos obtenidos, careciendo de naturaleza material, implican un derecho o privilegio oponible a terceros, distinto de los derivados de los otros activos, de cuyo ejercicio o explotaci贸n pueden obtenerse beneficios econ贸micos. Los activos intangibles se originan cuando las entidades utilizan sus recursos, o incurren en pasivos, en la adquisici贸n, el desarrollo, el mantenimiento entre otros de programas inform谩ticos, las patentes, los derechos de autor, franquicias, etc. existe una gran semejanza entre la Nic y el articulo cuando se refiere a las normas de los registros contables y a la valoraci贸n de estas. La NIC afirma que es un activo identificable, de car谩cter no monetario y sin apariencia f铆sica, que se tiene para ser utilizado en la producci贸n o suministro de bienes y servicios, para ser arrendado a terceros o para funciones relacionadas con la administraci贸n de la entidad.

En Colombia los activos diferidos se usan como una forma de redistribuir en el tiempo de una erogaci贸n; el valor hist贸rico de estos activos debe corresponder al monto de las erogaciones claramente identificables en que efectivamente se incurra o se deba incurrir para adquirirlos, formarlos o usarlos. Por lo tanto se debe contabilizar como activo a todos los gastos incurridos en la fase de investigaci贸n y desarrollo. Mientras que en la NIC se debe contabilizar como activos solamente si se encuentran en fase de desarrollo; los de investigaci贸n son gastos.

En Colombia se debe amortizar de manera met贸dica y se extiende durante toda la vida 煤til finita; se utilizan m茅todos, como la de l铆nea recta, unidades de producci贸n y otros; en la Nic muestra q cuando la vida 煤til es indefinida los activos intangibles no se amortiza si no entran a perdidas de valor por deterioro.

La Nic afirma que los activos intangibles y que deben de ser reconocidos al costo solamente si los beneficios econ贸micos atribuidos a 茅l lleguen a la empresa y si el costo del activo es medido fiablemente.

En Colombia no se esta presentando la realidad de la empresa mientras que en la NIC si ya que muestro la realidad de la empresa registrando todos los gastos, amortizaciones.

La Nic admite diferir los gastos de la organizaci贸n muestras que el Articulo 66 se pueden identificar los gastos y los costos por separado separadamente. En la Nif los gastos por investigaci贸n, proyectos deben ser registrados como gastos del ejercicio en el que se incurran

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Comment by Viviana 03.11.09 @ 17:52

Buenas noches:

Quisiera saber lo siguiente: se considera activo intangible el software que una empresa desarrolle internamente para su propio beneficio ?. Si es verdad, como se debe realizar el registro contable de dicho software ?. o si me pueden indicar en donde puedo obtener mayor informacion al respecto ?

Gracias.

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Comment by Mauricio Ramirez 07.28.09 @ 20:05

sALUDOS
rogaria quye me ayuden con lo siguiente. en una empresa industrial se adwuieren dotacion de uniformes para un periodo de 18 meses, debo diferirlo para el tiempo o enviar a gasto . cual es el tratamiento contable.
Gracias
lucia

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you {few|some} {interesting|fascinating|attention-grabbing} {things|issues} or {advice|suggestions|tips}.

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than} {three|3} hours {these days|nowadays|today|lately|as of late}, {yet|but} I {never|by no means} {found|discovered} any {interesting|fascinating|attention-grabbing} article like yours.

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right|good|excellent} {content|content material} as {you did|you probably
did}, the {internet|net|web} {will be|shall be|might be|will probably be|can be|will likely be} {much more|a lot
more} {useful|helpful} than ever before.|
Ahaa, its {nice|pleasant|good|fastidious} {discussion|conversation|dialogue} {regarding|concerning|about|on the
topic of} this {article|post|piece of writing|paragraph} {here|at this place} at this {blog|weblog|webpage|website|web site}, I have
read all that, so {now|at this time} me also commenting
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Wow, this {article|post|piece of writing|paragraph} is {nice|pleasant|good|fastidious}, my {sister|younger sister}
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Keep up the {superb|terrific|very good|great|good|awesome|fantastic|excellent|amazing|wonderful}
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you mind {stating|sharing} which blog platform you’re {working with|using}?
I’m {looking|planning|going} to start my own blog {in the near future|soon} but
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and Drupal. The reason I ask is because your {design and style|design|layout} seems different then most blogs and I’m looking for
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provider at a {honest|reasonable|fair} price? {Thanks a lot|Kudos|Cheers|Thank you|Many thanks|Thanks}, I appreciate
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a look when I get home. I’m {shocked|amazed|surprised} at how {quick|fast} your blog loaded on my
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{Anyhow|Anyways}, {awesome|amazing|very good|superb|good|wonderful|fantastic|excellent|great} {site|blog}!|
Its {like you|such as you} {read|learn} my {mind|thoughts}!
You {seem|appear} {to understand|to know|to grasp} {so much|a lot} {approximately|about} this,
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or something. {I think|I feel|I believe} {that you|that you simply|that you just} {could|can} do with {some|a few} {%|p.c.|percent}
to {force|pressure|drive|power} the message {house|home}
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Greetings! {Very helpful|Very useful} advice {within this|in this
particular} {article|post}! {It is the|It’s the} little changes
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Comment by COACH 銉愩儍銈 01.28.14 @ 16:29

You actually reported that very well.

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Comment by parker 涓囧勾绛 銈ゃ兂銈 01.28.14 @ 16:31

Tarot psychologique gratuit tarot gratuit sante

my blog :: voyance gratuite amour

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Comment by voyance gratuite amour 01.28.14 @ 16:54

This post will assist the internet viewers for setting up new web site or even a
blog from start to end.

my web site … blitz brigade cheats

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Comment by blitz brigade cheats 01.28.14 @ 17:11

{
{I have|I’ve} been {surfing|browsing} online more
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{It’s|It is} pretty worth enough for me. {In my opinion|Personally|In my view}, if all {webmasters|site owners|website owners|web owners}
and bloggers made good content as you did, the {internet|net|web}
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I {couldn’t|could not} {resist|refrain from}
commenting. {Very well|Perfectly|Well|Exceptionally well} written!|
{I will|I’ll} {right away|immediately} {take hold of|grab|clutch|grasp|seize|snatch} your {rss|rss feed} as
I {can not|can’t} {in finding|find|to find} your {email|e-mail} subscription {link|hyperlink} or
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{Please|Kindly} {allow|permit|let} me {realize|recognize|understand|recognise|know} {so that|in order that} I {may just|may|could} subscribe.
Thanks.|
{It is|It’s} {appropriate|perfect|the best} time to make
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{I have|I’ve} read this post and if I could I {want to|wish to|desire to} suggest you {few|some} interesting
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{approximately|about} it!|
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{It’s|It is} {lovely|pretty|beautiful} {worth|value|price} {enough|sufficient} for me.
{In my opinion|Personally|In my view}, if all {webmasters|site owners|website owners|web owners} and bloggers
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{Saved as a favorite|bookmarked!!}, {I really like|I like|I love}
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{once again|yet again} {since I|since i have} {bookmarked|book marked|book-marked|saved as a favorite} it.
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{Superb|Exceptional|Outstanding|Excellent} Blog!|
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{I love|I really like|I enjoy|I like|Everyone loves} what
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{I love|I really like|I enjoy|I like|Everyone loves} what you guys {are|are usually|tend to be} up too.
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{Thanks a lot|Kudos|Cheers|Thank you|Many thanks|Thanks}, I appreciate it!|
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{Howdy|Hi there|Hey there|Hello|Hey} just wanted to
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Hope you get the {problem|issue} {solved|resolved|fixed} soon.

{Kudos|Cheers|Many thanks|Thanks}|
This is a topic {that is|that’s|which is} {close to|near to} my heart…
{Cheers|Many thanks|Best wishes|Take care|Thank you}!

{Where|Exactly where} are your contact details though?|
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{It is the|It’s the} little changes {that make|which will make|that produce|that will make} {the
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{Very nice|Excellent|Pleasant|Great} colors & theme.
Did you {create|develop|make|build} {this website|this
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{know|learn|find out} where you got this from or {what the|exactly what the|just what the}
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{Hi there|Hello there|Howdy}! This {post|article|blog post} {couldn’t|could not} be written {any
better|much better}! {Reading through|Looking at|Going through|Looking through} this {post|article} reminds me of my previous roommate!
He {always|constantly|continually} kept {talking about|preaching about} this.
{I will|I’ll|I am going to|I most certainly will} {forward|send} {this article|this information|this
post} to him. {Pretty sure|Fairly certain} {he will|he’ll|he’s going to} {have a good|have
a very good|have a great} read. {Thank you for|Thanks for|Many
thanks for|I appreciate you for} sharing!|
{Wow|Whoa|Incredible|Amazing}! This blog looks {exactly|just} like my old one!
It’s on a {completely|entirely|totally} different {topic|subject} but it has pretty much the same
{layout|page layout} and design. {Excellent|Wonderful|Great|Outstanding|Superb} choice of colors!|
{There is|There’s} {definately|certainly} {a
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{I like|I love|I really like} {all the|all of the} points
{you made|you’ve made|you have made}.|
{You made|You’ve made|You have made} some {decent|good|really good} points there.
I {looked|checked} {on the internet|on the web|on the net}
{for more info|for more information|to find out more|to learn more|for additional information} about the issue and found {most individuals|most people} will go along
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keep {doing what you’re doing|up the good work|it up}!|
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{site|web site|website} {prior to|before} suggesting that
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{I have|I’ve got|I have got} you {bookmarked|book marked|book-marked|saved as
a favorite} {to check out|to look at} new {stuff
you|things you} post鈥
{Hi|Hello|Hi there|What’s up}, just wanted to {mention|say|tell you}, I {enjoyed|liked|loved} this {article|post|blog post}.
It was {inspiring|funny|practical|helpful}. Keep on posting!|
I {{leave|drop|{write|create}} a {comment|leave a response}|drop a {comment|leave
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{post|article} on a {site|{blog|website}|site|website} or {I
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{It is|Usually it is|Usually it’s|It’s} {a result of|triggered by|caused by} the {passion|fire|sincerness}
{communicated|displayed} in the {post|article} I {read|looked
at|browsed}. And {on|after} this {post|article} Observatorio
de NIIF / XBRL

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Comment by 銉°兂銈恒兇銈c兇銈c偄銉炽偊銈ㄣ偣銉堛偊銉冦儔 璨″竷 01.28.14 @ 17:12

{
{I have|I’ve} been {surfing|browsing} online more than
{three|3|2|4} hours today, yet I never found any interesting article like
yours. {It’s|It is} pretty worth enough for me.
{In my opinion|Personally|In my view}, if all {webmasters|site
owners|website owners|web owners} and bloggers
made good content as you did, the {internet|net|web} will be {much more|a lot more} useful
than ever before.|
I {couldn’t|could not} {resist|refrain from} commenting.
{Very well|Perfectly|Well|Exceptionally well}
written!|
{I will|I’ll} {right away|immediately} {take hold of|grab|clutch|grasp|seize|snatch} your {rss|rss feed} as I {can not|can’t} {in finding|find|to find}
your {email|e-mail} subscription {link|hyperlink} or {newsletter|e-newsletter} service.
Do {you have|you’ve} any? {Please|Kindly} {allow|permit|let} me {realize|recognize|understand|recognise|know} {so that|in
order that} I {may just|may|could} subscribe. Thanks.|
{It is|It’s} {appropriate|perfect|the best} time to make some plans for the future and {it
is|it’s} time to be happy. {I have|I’ve} read this post and if I could I {want to|wish to|desire to} suggest you {few|some} interesting things or
{advice|suggestions|tips}. {Perhaps|Maybe} you {could|can} write next articles
referring to this article. I {want to|wish to|desire to} read {more|even more} things about it!|
{It is|It’s} {appropriate|perfect|the best} time to make {a few|some} plans for {the future|the longer term|the long run} and {it is|it’s} time to be happy.
{I have|I’ve} {read|learn} this {post|submit|publish|put up} and if I {may just|may|could}
I {want to|wish to|desire to} {suggest|recommend|counsel} you {few|some}
{interesting|fascinating|attention-grabbing} {things|issues} or {advice|suggestions|tips}.

{Perhaps|Maybe} you {could|can} write {next|subsequent} articles {relating to|referring to|regarding} this article.

I {want to|wish to|desire to} {read|learn} {more|even more} {things|issues} {approximately|about} it!|
{I have|I’ve} been {surfing|browsing} {online|on-line} {more than|greater than} {three|3} hours {these days|nowadays|today|lately|as of late}, {yet|but}
I {never|by no means} {found|discovered} any
{interesting|fascinating|attention-grabbing} article like yours.
{It’s|It is} {lovely|pretty|beautiful} {worth|value|price} {enough|sufficient} for me.
{In my opinion|Personally|In my view}, if all {webmasters|site
owners|website owners|web owners} and bloggers made {just right|good|excellent} {content|content material} as {you did|you probably did}, the
{internet|net|web} {will be|shall be|might be|will probably be|can be|will likely be} {much more|a lot more} {useful|helpful} than ever
before.|
Ahaa, its {nice|pleasant|good|fastidious} {discussion|conversation|dialogue} {regarding|concerning|about|on the topic of} this {article|post|piece of writing|paragraph} {here|at this place} at this {blog|weblog|webpage|website|web site}, I
have read all that, so {now|at this time} me also commenting {here|at this place}.|
I am sure this {article|post|piece of writing|paragraph} has touched all the
internet {users|people|viewers|visitors}, its really really {nice|pleasant|good|fastidious} {article|post|piece of
writing|paragraph} on building up new {blog|weblog|webpage|website|web site}.|
Wow, this {article|post|piece of writing|paragraph} is {nice|pleasant|good|fastidious}, my {sister|younger sister} is analyzing {such|these|these kinds
of} things, {so|thus|therefore} I am going to {tell|inform|let know|convey} her.|
{Saved as a favorite|bookmarked!!}, {I really like|I like|I love}
{your blog|your site|your web site|your website}!|
Way cool! Some {very|extremely} valid points! I appreciate you {writing this|penning this}
{article|post|write-up} {and the|and also the|plus the} rest of the {site is|website is}
{also very|extremely|very|also really|really} good.|
Hi, {I do believe|I do think} {this is an excellent|this is a great} {blog|website|web site|site}.
I stumbledupon it ;) {I will|I am going to|I’m going to|I may} {come back|return|revisit} {once again|yet again} {since I|since i have} {bookmarked|book marked|book-marked|saved as
a favorite} it. Money and freedom {is the best|is the greatest} way
to change, may you be rich and continue to {help|guide} {other people|others}.|
Woah! I’m really {loving|enjoying|digging} the template/theme of
this {site|website|blog}. It’s simple, yet effective.
A lot of times it’s {very hard|very difficult|challenging|tough|difficult|hard} to get that “perfect balance” between {superb usability|user
friendliness|usability} and {visual appearance|visual appeal|appearance}.
I must say {that you’ve|you have|you’ve} done a {awesome|amazing|very good|superb|fantastic|excellent|great} job with this.
{In addition|Additionally|Also}, the blog loads {very|extremely|super} {fast|quick} for me on {Safari|Internet explorer|Chrome|Opera|Firefox}.
{Superb|Exceptional|Outstanding|Excellent} Blog!|
These are {really|actually|in fact|truly|genuinely} {great|enormous|impressive|wonderful|fantastic} ideas in {regarding|concerning|about|on the topic
of} blogging. You have touched some {nice|pleasant|good|fastidious} {points|factors|things} here.

Any way keep up wrinting.|
{I love|I really like|I enjoy|I like|Everyone
loves} what you guys {are|are usually|tend to be} up too.
{This sort of|This type of|Such|This kind of} clever work and
{exposure|coverage|reporting}! Keep up the {superb|terrific|very good|great|good|awesome|fantastic|excellent|amazing|wonderful} works
guys I’ve {incorporated||added|included} you guys to {|my|our||my personal|my own} blogroll.|
{Howdy|Hi there|Hey there|Hi|Hello|Hey}! Someone in my {Myspace|Facebook}
group shared this {site|website} with us so I came to {give it a look|look it over|take a
look|check it out}. I’m definitely {enjoying|loving} the information.
I’m {book-marking|bookmarking} and will be tweeting this to
my followers! {Terrific|Wonderful|Great|Fantastic|Outstanding|Exceptional|Superb|Excellent} blog and
{wonderful|terrific|brilliant|amazing|great|excellent|fantastic|outstanding|superb} {style and design|design and style|design}.|
{I love|I really like|I enjoy|I like|Everyone loves} what you guys {are|are usually|tend
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Keep up the {superb|terrific|very good|great|good|awesome|fantastic|excellent|amazing|wonderful} works guys I’ve {incorporated|added|included} you guys to {|my|our|my personal|my own}
blogroll.|
{Howdy|Hi there|Hey there|Hi|Hello|Hey} would you mind {stating|sharing} which blog platform you’re {working with|using}?
I’m {looking|planning|going} to start my own blog {in the near future|soon} but I’m having
a {tough|difficult|hard} time {making a decision|selecting|choosing|deciding} between BlogEngine/Wordpress/B2evolution and Drupal.
The reason I ask is because your {design and style|design|layout} seems different then most blogs and I’m
looking for something {completely unique|unique}.
P.S {My apologies|Apologies|Sorry} for {getting|being} off-topic but I had to ask!|
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company|web host} you’re {utilizing|working with|using}?

I’ve loaded your blog in 3 {completely different|different} {internet browsers|web browsers|browsers} and I must say this blog loads a lot {quicker|faster} then most.
Can you {suggest|recommend} a good {internet hosting|web hosting|hosting} provider at a {honest|reasonable|fair} price?
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{I love|I really like|I like|Everyone loves} it {when
people|when individuals|when folks|whenever people} {come together|get
together} and share {opinions|thoughts|views|ideas}.
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It in fact was a amusement account it. Look advanced to {far|more} added agreeable from you!
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The {text|words} in your {content|post|article} seem to be running off
the screen in {Ie|Internet explorer|Chrome|Firefox|Safari|Opera}.
I’m not sure if this is a {format|formatting} issue or something to do with {web browser|internet
browser|browser} compatibility but I {thought|figured} I’d post to let you know.
The {style and design|design and style|layout|design} look great though!

Hope you get the {problem|issue} {solved|resolved|fixed} soon.
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This is a topic {that is|that’s|which is} {close to|near to} my heart…

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It’s very {easy|simple|trouble-free|straightforward|effortless} to find out
any {topic|matter} on {net|web} as compared to {books|textbooks},
as I found this {article|post|piece of writing|paragraph} at
this {website|web site|site|web page}.|
Does your {site|website|blog} have a contact page?
I’m having {a tough time|problems|trouble} locating it
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for your blog you might be interested in hearing. Either way, great {site|website|blog} and I look forward
to seeing it {develop|improve|expand|grow} over time.|
{Hola|Hey there|Hi|Hello|Greetings}! I’ve been {following|reading} your {site|web site|website|weblog|blog} for {a long time|a while|some
time} now and finally got the {bravery|courage} to go
ahead and give you a shout out from {New Caney|Kingwood|Huffman|Porter|Houston|Dallas|Austin|Lubbock|Humble|Atascocita} {Tx|Texas}!
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Greetings from {Idaho|Carolina|Ohio|Colorado|Florida|Los angeles|California}!
I’m {bored to tears|bored to death|bored} at work so I decided to {check out|browse} your {site|website|blog} on my iphone during lunch break.
I {enjoy|really like|love} the {knowledge|info|information} you {present|provide} here and can’t wait to take a look when
I get home. I’m {shocked|amazed|surprised} at how {quick|fast} your blog loaded on my
{mobile|cell phone|phone} .. I’m not even using WIFI, just 3G ..
{Anyhow|Anyways}, {awesome|amazing|very good|superb|good|wonderful|fantastic|excellent|great} {site|blog}!|
Its {like you|such as you} {read|learn} my {mind|thoughts}!
You {seem|appear} {to understand|to know|to grasp} {so much|a lot} {approximately|about} this, {like you|such as you} wrote the {book|e-book|guide|ebook|e book} in it or something.
{I think|I feel|I believe} {that you|that you simply|that
you just} {could|can} do with {some|a few} {%|p.c.|percent} to {force|pressure|drive|power} the message {house|home} {a bit|a little
bit}, {however|but} {other than|instead of} that, {this
is|that is} {great|wonderful|fantastic|magnificent|excellent} blog.
{A great|An excellent|A fantastic} read. {I’ll|I will} {definitely|certainly} be back.|
I visited {multiple|many|several|various} {websites|sites|web
sites|web pages|blogs} {but|except|however} the audio {quality|feature} for
audio songs {current|present|existing} at this {website|web site|site|web page} is {really|actually|in fact|truly|genuinely} {marvelous|wonderful|excellent|fabulous|superb}.|
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time} and i own a similar one and i was just {wondering|curious} if you get a
lot of spam {comments|responses|feedback|remarks}?
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I get so much lately it’s driving me {mad|insane|crazy} so any {assistance|help|support} is very much appreciated.|
Greetings! {Very helpful|Very useful} advice {within this|in this
particular} {article|post}! {It is the|It’s the} little changes {that make|which will make|that produce|that will make} {the
biggest|the largest|the greatest|the most important|the most significant} changes.
{Thanks a lot|Thanks|Many thanks} for sharing!|
{I really|I truly|I seriously|I absolutely} love {your blog|your site|your website}..
{Very nice|Excellent|Pleasant|Great} colors & theme.
Did you {create|develop|make|build} {this website|this site|this web site|this amazing site} yourself?
Please reply back as I’m {looking to|trying to|planning to|wanting to|hoping to|attempting to} create
{my own|my very own|my own personal} {blog|website|site} and {would like to|want to|would love to} {know|learn|find out} where you got this from or {what the|exactly what the|just what the} theme {is called|is named}.

{Thanks|Many thanks|Thank you|Cheers|Appreciate it|Kudos}!|
{Hi there|Hello there|Howdy}! This {post|article|blog post}
{couldn’t|could not} be written {any better|much better}!
{Reading through|Looking at|Going through|Looking through} this
{post|article} reminds me of my previous roommate!

He {always|constantly|continually} kept {talking about|preaching about} this.
{I will|I’ll|I am going to|I most certainly
will} {forward|send} {this article|this information|this post} to him.
{Pretty sure|Fairly certain} {he will|he’ll|he’s going to} {have a good|have a very good|have a
great} read. {Thank you for|Thanks for|Many thanks for|I
appreciate you for} sharing!|
{Wow|Whoa|Incredible|Amazing}! This blog looks {exactly|just} like my old one!
It’s on a {completely|entirely|totally} different {topic|subject} but it has pretty much the
same {layout|page layout} and design. {Excellent|Wonderful|Great|Outstanding|Superb} choice of colors!|
{There is|There’s} {definately|certainly} {a lot to|a great deal to} {know about|learn about|find out about}
this {subject|topic|issue}. {I like|I love|I really like} {all the|all of the} points {you made|you’ve made|you have made}.|
{You made|You’ve made|You have made} some {decent|good|really
good} points there. I {looked|checked} {on the internet|on the web|on
the net} {for more info|for more information|to find out more|to learn more|for additional information} about the issue and found {most individuals|most people} will go
along with your views on {this website|this site|this web site}.|
{Hi|Hello|Hi there|What’s up}, I {log on to|check|read} your {new stuff|blogs|blog} {regularly|like every week|daily|on
a regular basis}. Your {story-telling|writing|humoristic} style is {awesome|witty}, keep {doing what you’re doing|up the good work|it up}!|
I {simply|just} {could not|couldn’t} {leave|depart|go away} your
{site|web site|website} {prior to|before} suggesting that I
{really|extremely|actually} {enjoyed|loved} {the standard|the usual} {information|info} {a person|an individual} {supply|provide} {for
your|on your|in your|to your} {visitors|guests}? Is {going
to|gonna} be {back|again} {frequently|regularly|incessantly|steadily|ceaselessly|often|continuously} {in order to|to}
{check up on|check out|inspect|investigate cross-check} new
posts|
{I wanted|I needed|I want to|I need to} to thank you for this {great|excellent|fantastic|wonderful|good|very good}
read!! I {definitely|certainly|absolutely}
{enjoyed|loved} every {little bit of|bit
of} it. {I have|I’ve got|I have got} you {bookmarked|book marked|book-marked|saved as
a favorite} {to check out|to look at} new {stuff you|things
you} post鈥
{Hi|Hello|Hi there|What’s up}, just wanted to {mention|say|tell you}, I
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I {{leave|drop|{write|create}} a {comment|leave a response}|drop a {comment|leave a response}|{comment|leave a response}} {each time|when|whenever} I {appreciate|like|especially
enjoy} a {post|article} on a {site|{blog|website}|site|website} or {I have|if I have} something to {add|contribute|valuable to contribute} {to
the discussion|to the conversation}. {It is|Usually it is|Usually it’s|It’s} {a result of|triggered by|caused by} the {passion|fire|sincerness} {communicated|displayed} in the {post|article} I {read|looked at|browsed}.
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Comment by 銈儹銈 涓囧勾绛 01.28.14 @ 17:20

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Comment by 銈偓銉熴儵銉 鏅傝▓ 鏂颁綔 01.29.14 @ 0:27

{
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{It’s|It is} pretty worth enough for me. {In my opinion|Personally|In my view},
if all {webmasters|site owners|website owners|web owners} and bloggers made good content as you did, the {internet|net|web} will be {much more|a lot more} useful than ever before.|
I {couldn’t|could not} {resist|refrain from} commenting.
{Very well|Perfectly|Well|Exceptionally well} written!|
{I will|I’ll} {right away|immediately} {take hold of|grab|clutch|grasp|seize|snatch} your {rss|rss feed} as
I {can not|can’t} {in finding|find|to find} your {email|e-mail} subscription {link|hyperlink} or {newsletter|e-newsletter}
service. Do {you have|you’ve} any? {Please|Kindly} {allow|permit|let} me {realize|recognize|understand|recognise|know} {so that|in order
that} I {may just|may|could} subscribe. Thanks.|
{It is|It’s} {appropriate|perfect|the best} time to make some plans for the future
and {it is|it’s} time to be happy. {I have|I’ve} read this post and if
I could I {want to|wish to|desire to} suggest you {few|some} interesting things or
{advice|suggestions|tips}. {Perhaps|Maybe} you {could|can} write next articles referring to this article.
I {want to|wish to|desire to} read {more|even more} things
about it!|
{It is|It’s} {appropriate|perfect|the best} time to make {a
few|some} plans for {the future|the longer term|the long run}
and {it is|it’s} time to be happy. {I have|I’ve} {read|learn} this {post|submit|publish|put up} and if I
{may just|may|could} I {want to|wish to|desire to} {suggest|recommend|counsel}
you {few|some} {interesting|fascinating|attention-grabbing} {things|issues} or {advice|suggestions|tips}.

{Perhaps|Maybe} you {could|can} write {next|subsequent} articles {relating to|referring to|regarding} this article.
I {want to|wish to|desire to} {read|learn} {more|even more} {things|issues} {approximately|about} it!|
{I have|I’ve} been {surfing|browsing} {online|on-line} {more than|greater than} {three|3} hours {these
days|nowadays|today|lately|as of late}, {yet|but} I {never|by no means} {found|discovered}
any {interesting|fascinating|attention-grabbing} article
like yours. {It’s|It is} {lovely|pretty|beautiful} {worth|value|price}
{enough|sufficient} for me. {In my opinion|Personally|In my view}, if all {webmasters|site owners|website
owners|web owners} and bloggers made {just right|good|excellent} {content|content material} as {you did|you probably did}, the {internet|net|web} {will
be|shall be|might be|will probably be|can be|will likely be} {much more|a lot more} {useful|helpful} than ever before.|
Ahaa, its {nice|pleasant|good|fastidious} {discussion|conversation|dialogue}
{regarding|concerning|about|on the topic
of} this {article|post|piece of writing|paragraph} {here|at this place} at
this {blog|weblog|webpage|website|web site}, I have read
all that, so {now|at this time} me also commenting {here|at this place}.|
I am sure this {article|post|piece of writing|paragraph} has touched
all the internet {users|people|viewers|visitors}, its really really {nice|pleasant|good|fastidious} {article|post|piece of writing|paragraph} on
building up new {blog|weblog|webpage|website|web
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Wow, this {article|post|piece of writing|paragraph} is {nice|pleasant|good|fastidious}, my {sister|younger
sister} is analyzing {such|these|these kinds of} things,
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website}!|
Way cool! Some {very|extremely} valid points! I appreciate you {writing this|penning this} {article|post|write-up} {and the|and also the|plus the}
rest of the {site is|website is} {also very|extremely|very|also really|really} good.|
Hi, {I do believe|I do think} {this is an excellent|this is a great} {blog|website|web site|site}.
I stumbledupon it ;) {I will|I am going to|I’m going to|I may}
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as a favorite} it. Money and freedom {is the best|is the greatest} way to
change, may you be rich and continue to {help|guide} {other people|others}.|
Woah! I’m really {loving|enjoying|digging} the template/theme
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loads {very|extremely|super} {fast|quick} for me on {Safari|Internet
explorer|Chrome|Opera|Firefox}. {Superb|Exceptional|Outstanding|Excellent} Blog!|
These are {really|actually|in fact|truly|genuinely} {great|enormous|impressive|wonderful|fantastic} ideas in {regarding|concerning|about|on the
topic of} blogging. You have touched some {nice|pleasant|good|fastidious} {points|factors|things} here.
Any way keep up wrinting.|
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you guys {are|are usually|tend to be} up too. {This sort of|This type of|Such|This
kind of} clever work and {exposure|coverage|reporting}!
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