What's new in Windows 10?

Key features include:

• Advanced Start Menu. The familiar Start menu is back with one-click access to the features and files you use most, plus the ability to personalize the apps, programs, people, and websites you love.
• Applications that run on Windows. Windows Store apps now open in the same format as desktop apps. They can be dragged around, the window can be resized, and there is a title bar at the top that allows users to expand, collapse, and close the app with just one click.
• Improved pinning feature. Thanks to the new quadrant layout, you can pin up to four apps on one screen. Windows will show you other running apps and programs that you can pin, and even make recommendations on how to fill the remaining screen space with other open apps.
• New task view button. A new taskbar button provides one view for all open applications and files, allowing you to quickly switch between user-created desktops.
• Several desktops. Instead of cluttering one desktop with files and applications, you can now simply create multiple desktops for different purposes and projects and easily switch between them.

What editions of Microsoft Windows 10 are there?

Flaws:
The software is “tied” to the hardware upon activation. Purchasing a license separately from a computer is illegal 1 .

Windows 10 Home and Windows 10 Pro editions are sold as OEM.

Box

Advantages:
A possible option if you buy licenses separately from computers. Easy licensing, no minimum quantity restrictions. If the seller has it in stock, the delivery time is minimal. The price includes VAT. Licenses are not personal, they can be transferred to another organization, but no more than once.

This is the only type of Windows licensing that allows you to transfer the license to another computer.

Flaws:
High price. There is no right to use previous versions. Inconvenient logistics for large purchases. The need to store packaging (empty boxes) to confirm the legality of the software. A box license is not the same as a corporate license.

Windows 10 Home and .

Electronic key

In online stores of Microsoft partners you can purchase Windows 10 electronic keys and download the corresponding distributions. These licenses are intended for personal users and correspond to the boxed versions.

Windows 10 Home and editions are sold in the form of electronic keys:

Enterprise license

Under volume licensing programs, Windows OS is available only as an update (“upgrade”). This means that volume licenses are purchased after OEM licenses, boxes or dongles are purchased.

Of the commercial editions of Windows 10, volume licenses exist for the Pro and Enterprise editions.

Advantages:
Multiple installation keys (VLK). It is possible to legally use previous versions - downgrade. The production time for licenses is from 2 working days.

Flaws:
Licenses are personal and cannot be transferred to another organization. There are restrictions on the minimum order (at least 5 licenses).

How to legalize Windows?

The optimal and most economical way to purchase full Windows licenses is to purchase a pre-installed OS on a new computer (OEM license). However, if you find counterfeit software or are using Volume Licensing for Windows Updates without the corresponding operating system on your computers, you can use solutions to resolve the inconsistency. We are talking about the so-called “legalizers” of Windows.

Windows 10 Professional will become your reliable business partner. This edition has all the features of Windows 10 Home, plus important business features: encryption, remote sign-in, virtual machine creation, and more. You'll love fast startup, a familiar Start menu with more features, new ways of working, and innovative features like an all-new browser for a seamless browsing experience.

An excellent choice for business

• Domain access. Connect to a school, business, or Azure Active Directory domain to work with network files, servers, printers, and more.
• Improved encryption. BitLocker provides additional security and keeps your data secure by using encryption and security controls.
• Remote login. Windows 10 lets you log in via Remote Desktop and use your work PC wherever you are.
• Virtual machines. Hyper-V allows you to create and use virtual machines to run multiple operating systems simultaneously on the same computer.
• Own applications in the store. Windows 10 allows you to create your own private section in the Windows Store for convenient hosting of enterprise applications

She just works

Windows 10 is the same Windows you're used to, only much better. Technologies like InstantGo 1 make booting and resuming faster. Plus, Windows 10 offers more built-in security than ever before, keeping your device safe from malware.

Do everything at once

Multitask like a master at your craft, using four apps on one screen at a time. Screen full? Create virtual desktops to gain more space and use only what you need. At the same time, all your notifications and basic settings will be collected on one easily accessible screen.

Microsoft Edge

A brand new browser teaches the Internet to truly work for you. Write or type directly on the web page and share your notes with friends. You'll love the new reading mode that will free you from all distractions. And the improved address bar will significantly speed up your search.

Continuum

The best screen is the one you're using right now, because Windows 10 adapts it to your activities and devices. On-screen controls dynamically change for easy navigation, and apps look great on both small and large screens. 2

Yours - and only yours

Your Windows 10 device will always recognize and greet you warmly. With Windows Hello, your device greets you by name and turns on when it recognizes you. Logging in is automatic and you don't have to remember or enter a password. 3

Xbox Games

Enjoy Xbox One games on your Windows 10 PC, laptop, or tablet. Use Game DVR to record your gameplay and instantly share it with friends without leaving the game. 4

System requirements

• - Processor clocked at 1 GHz or higher
• - 1 GB RAM for 32-bit systems; 2 GB RAM for 64-bit systems
• - Up to 20 GB of free hard disk space
• - Screen with a resolution of 800×600 or higher
• - DirectX® 9 GPU with WDDM driver
• - Internet access (additional fees may apply)
• - Some features require a Microsoft account
• - DVD viewing requires separate software with playback functionality
• - You must agree to the license terms (also available at microsoft.com/useterms) Activation required Separate license

Windows 10 is familiar and easy to use, with built-in security designed to work with the software and hardware you own. Whether you're looking to upgrade your work PCs to Windows 10, access offers like Software Assurance, or gain more flexibility when using Windows, Microsoft has a Volume Licensing program that's perfect for your organization.

What's new?

Getting to know Windows 10

Windows 10 offers a new way to deliver Windows: new features and functionality are added incrementally without requiring a large deployment of the operating system. With active Software Assurance, you'll regularly receive new features and functionality for Windows 10 Enterprise, along with security updates. Organizations using Windows 10 Enterprise can now choose the Windows update delivery experience that works best for them. If you're looking to get the latest innovations on a regular basis across a wide range of devices, Current Branch for Business is ideal for you. For mission-critical environments with strict change management policies, choose the Long Term Servicing Branch approach - this way you will receive security updates without new components.

Editions of Microsoft Windows 10

As in previous versions, Microsoft has prepared several types of Windows editions, optimized for different types of devices and use cases. Editions meet the specific needs of customers, be they home users, small businesses or large companies.

• Windows 10 Home- basic version for PC, laptop and tablet users. Comes with laptops and netbooks.
• Windows 10 Pro (Professional)- version for PCs, laptops and tablets with functions for small businesses such as CYOD (choose your device).
• Windows 10 Enterprise- for medium and large businesses with advanced functions for managing corporate resources, security, etc.
• Windows 10 Education (for educational institutions)- version intended for use in educational institutions for educational purposes.
• Windows 10 Government (for state or municipal organizations)- version intended for use in state or municipal organizations.
• Windows 10 Mobile (Mobile)- version for smartphones and small tablets.

Windows 10 Home

edition aimed at private users. It provides a familiar, customizable experience with computers, tablets and convertible laptops. Windows 10 Home copes well with tasks of any size. An extensive list of innovations makes using this OS edition more productive and fun.
Cortana is the world's most customizable personal digital assistant. New Microsoft Edge web browser. Continuum mode for touch screen devices. Biometric technology Windows Hello, which recognizes the user by sight, as well as by fingerprint and individual iris pattern. Finally, the release includes many ready-to-use universal Windows apps: Photos, Maps, Mail, Calendar, Music, Video, and more.
Windows 10 will also join the Xbox gaming world, giving gamers access to the Xbox Live community to share their best gaming moments, and Xbox One owners will be able to play console games on any home PC running Windows 10.

Windows 10 Mobile

Designed for mobile devices with touch input (smartphones, small tablets, etc.). This edition includes the same new Universal Windows apps found in Windows 10 Home, plus a new version of Office that's optimized for touch input. Windows 10 Mobile gives people who bring their personal devices to work great productivity, security, and manageability features. Additionally, Windows 10 Mobile will allow some new devices to take advantage of Continuum for phones, allowing them to connect their phone to a larger screen and use it like a computer.

Windows 10 Professional

Edition for computers, tablets and transformers. It combines the familiar and innovative features of Windows 10 Home with new features for small businesses. Windows 10 Professional helps you manage devices and apps, protect information, enable remote and mobile work scenarios, and take advantage of cloud technologies. Devices running Windows 10 Professional are ideal for organizations using a CYOD (Custom Yield of Enterprise Device) model, as well as users with device expertise and specific device requirements. Windows 10 Professional also gives users access to the new Windows Update for Business, which will help reduce management costs, control the deployment of updates, and always have access to the latest Microsoft developments.

For the first time, we're offering full versions of Windows 10 Home, Windows 10 Mobile, and Windows 10 Professional as an easy, free upgrade for devices running Windows 7, Windows 8.1, and Windows Phone 8.1 as long as you upgrade within one year of Windows 10's launch date (devices must meet certain requirements). After the update, you will be able to use Windows 10 for free on such a device.

Windows 10 Enterprise

Includes all the features of Windows 10 Professional, plus a number of additional features to meet the needs of medium and large organizations. This edition provides state-of-the-art protection against ever-growing security threats targeting devices, personal data, applications, and sensitive business information. Windows 10 Enterprise also supports an exceptionally broad range of operating system deployment options and a comprehensive set of device and app management features. This edition will be available to Volume Licensing members and they will receive regular security updates and access to the latest Microsoft developments. At the same time, customers will be able to choose the optimal pace of transition to new technologies, including using the new Windows Update for Business. With Windows 10, enterprise customers will also have access to a long-term servicing program for critical devices and workspaces. As with previous versions of Windows, Volume Licensing customers with active Software Assurance will be able to upgrade to Windows 10 Enterprise through Software Assurance.

Windows 10 Education- a special version of Windows 10 Enterprise, designed for educational institutions (students, teachers, administrators and support staff). This edition will be available through educational volume licensing programs. Education institutions and individual students using devices running Windows 10 Home and Windows 10 Pro will have the option to upgrade to Windows 10 Education.

Windows 10 Mobile Enterprise Ideal for business users with smartphones and small tablets. This edition will be available to Microsoft Volume Licensing participants. It offers great productivity and security capabilities, while also giving organizations flexible update management capabilities. Plus, the latest security features and other innovations will be instantly available in Windows 10 Mobile Enterprise.

In addition, editions will be available Windows 10 Enterprise and Windows 10 Mobile Enterprise for specialty devices(ATMs, cash registers, hand-held terminals and industrial robotics and a special edition of Windows 10 IoT Basic for compact, cost-effective devices (network gateways, etc.).

Microsoft Windows Versions

• The updated Start menu will allow the user to view lists of frequently used applications and files in one click, as well as configure applications, programs, contacts and websites. It is possible to pin tiles to the Start menu, and if the tiles are not needed, you can remove them. However, if users prefer Start screen how in Windows_8.1, they will be able to switch to it.
• Starting with build 10056, you can resize the Start menu using the mouse cursor or expand the menu to full screen.
• Recently installed apps are located in the middle of the Start menu app list and are not displayed and highlighted when you open the All Apps dialog as they were in previous versions of Windows. The Charms bar has been replaced by Action Center. Now they are available only in the application control menu in the window header.
• New Notification Center with quick settings buttons. Notifications will sync with other devices running Windows 10.
• A search bar, task view (also desktops) and Action Center buttons have been added to the Taskbar.
• New search bar with integrated Cortana voice assistant. Voice activation allows you to launch a search with the command “Hey, Cortana.” She can search and open files or applications, send messages, and more. For now it is available only for the USA, but with the official release it is planned to optimize it for other countries, including Russia, but only with the advent of Windows Redstone in 2016.
• The task view button will allow the user to create multiple desktops and switch between them to increase efficiency in working with multiple programs at the same time. You can also open the task viewing screen using the key combination ⊞ Win + Tab ↹.
• When you click on the network icon, connections will open in a small window, just like in Windows 7. From there, you can instantly turn on airplane mode or go to your computer settings.
• Updated battery indicator interface when clicking on the battery icon.
• Updated clock and calendar.
• The improved Snap function allows you to open 4 applications at once and tells you what other applications are running and how they can be placed.
• Some icons have been redrawn. Also, windows now have more modern opening and closing animations. The animation when installing programs has been changed.
• In the new OS, window frames have become very thin, and their interface has also been changed.
• Continuum mode will allow you to interact simultaneously with both the touch interface and the traditional one on hybrid devices - that is, it will allow you to connect a monitor, mouse and keyboard to the phone (the function is promised for “selected” models of new premium devices “in the near future.”
• Updated welcome screen and lock screen.
• Action Center in Windows 10 has been renamed to Security and Maintenance.
• The “Storage Sense” feature allows you to save applications from the Windows Store not only to your hard drive, but also to a memory card.
• The installation process interface has received an updated graphical interface, but it is only available when updating Windows to a new build and upgrading to Windows 10.
• A service for logging in using biometric data - Windows Hello allows you to avoid entering a password on those sites and applications that support it. Along with Windows Hello, Microsoft is launching a system called Microsoft Passport designed to replace passwords using personal devices such as smartphones and wearables so that you can authenticate to corporate systems and online content.
• In test version 10056, the Taskbar, Action Center and Start menu received the Aero transparency effect. All transparency in the system can be easily disabled or enabled through the computer settings.
• The new PC Settings app will soon replace Control Panel. Now it also exists in Windows 10, but with limited functionality.

Question: how to take into account in accounting. accounting and taxation electronic activation key for embedded software?

Most likely, we are talking about an activation key for renewing a software license.

In this case, make the following entries in accounting:

Debit 97 Credit 60 (76)– payment for the purchase of an activation key to renew the software license is taken into account;

Debit 20 (23, 25, 26, 44...) Credit 97– expenses for purchasing an activation key to renew the license have been written off.

In tax accounting, expenses are written off evenly (across reporting periods). The period for writing off expenses is determined by the contract or other document that indicates the validity period of the license ().

Rationale

Sergei Razgulin

How to register and reflect in accounting acquisition computer programs

Accounting for programs not included in intangible assets

If the conditions for recognizing a computer program as part of intangible assets are not met, and also if it was received for use under a license agreement, reflect the costs of its acquisition as part of:

• expenses of future periods, if a fixed amount is established for the use of a computer program, which is transferred at a time;
• current expenses if periodic payments are made for the use of a computer program. For example, the monthly payment amount depends on the number of copies of a computer program sold.

In addition, if an organization has been transferred the rights to a computer program under a license agreement, it is recognized as an intangible asset received for use. Consider such a computer program on an off-balance sheet account. This is stated in paragraph 39 of PBU 14/2007. The chart of accounts does not provide for a separate off-balance sheet account for accounting for intangible assets received for use. Therefore, the organization needs to independently open an off-balance sheet account and consolidate this in its accounting policies for accounting purposes. For example, this could be account 012 “Intangible assets received for use”:

Debit 012 “Intangible assets received for use”
– the cost of rights to a computer program received for use (based on a license agreement) is taken into account.

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to report for taxes acquisition computer programs. The organization applies a general taxation system

Situation: when calculating income tax, is it necessary to distribute a one-time one-time payment for the use of non-exclusive rights to a computer program. The organization uses the accrual method

Yes need.

This is explained by the fact that under the accrual method, expenses are recognized in the period to which they relate. If expenses relate to several reporting periods, they need to be distributed.

Expenses are written off evenly (according to reporting periods). The period for writing off expenses is determined by an agreement or other document, for example a license form, which indicates its validity period (letter of the Ministry of Finance of Russia dated June 7, 2011 No. 03-03-06/1/331).

But what if the contract does not define its validity period? Then write off the one-time payment for the use of non-exclusive rights to a computer program as expenses, taking into account the principle of uniformity. This can be done in one of the following ways.

First way. Take into account the one-time payment for the period established by paragraph 4 of Article 1235 of the Civil Code of the Russian Federation. That is, within five years (see, for example, letter of the Ministry of Finance of Russia dated April 23, 2013 No. 03-03-06/1/14039).

Second way. For tax accounting purposes, set the period for writing off such expenses yourself (see, for example, letters of the Ministry of Finance of Russia dated March 18, 2014 No. 03-03-06/1/11743, dated March 18, 2013 No. 03-03-06/1 /8161 and dated September 10, 2012 No. 03-03-06/1/476).

The chief accountant advises: you can not distribute a one-time payment for using a computer program using the accrual method, but recognize it at a time. The following arguments will help you in a dispute with inspectors.

In tax accounting, depreciable property refers to the property that is owned by the payer (Clause 1, Article 256 of the Tax Code of the Russian Federation). That is, in the case of computer programs or other intellectual property, the company must have exclusive rights to them.

But in this case, non-exclusive rights to the program have been acquired and it does not become the property of the company. This means that such a program will not be an intangible asset that needs to be amortized. Therefore, all costs associated with the acquisition of non-exclusive rights to the program can be taken into account at a time. This conclusion can be drawn from the provisions of paragraph 3 of Article 257 and subparagraph 26 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Purchasing software in a boxed version usually requires the user to visit a store or, at a minimum, meet with a courier. The convenience of purchasing electronic licenses lies primarily in the fact that you don’t need to go anywhere. You can buy a license in the distributor’s online store, and after a while you will receive all the necessary instructions and the key itself by email. The advantages of this method of distributing software products are obvious: a purchase can be made at any time of the day or night, and the order is placed in exactly the same way as when purchasing any other product in an online store.

The difference between boxed versions and electronic ones

When purchasing a program in a box, the user receives physical media with the product distribution (usually a CD or ) and activation keys - printed either on paper or on a special sticker. If you purchase an electronic key, the user receives a key generated by the manufacturer by mail; it can be either a file with a special resolution or simple code. In this case, the product distribution can simply be downloaded from the Internet: either from the vendor’s website or from the digital distributor’s server. Usually the seller sends a download link in the same letter as the key itself. It goes without saying that programs installed from a boxed distribution or downloaded from the Internet are no different at all.

License and renewal

Purchasing an electronic antivirus key or purchasing a boxed version of the program means the ability to update the product's antivirus databases throughout the entire license period. It is very simple to make sure that what you buy is genuine: if the antivirus, the distribution of which was downloaded from the manufacturer’s website, accepts the key, everything is fine.

Typically, antivirus licenses last for one year, after which the user will be asked to purchase a license renewal. The purchasing process is practically no different from the initial purchase. Some vendors, however, may ask you to indicate your previous license key for the product. It is also often possible to purchase an electronic license renewal key, even if the software was initially purchased “in a box”.

Price

This is perhaps the most significant difference between the electronic key and the boxed version. Due to the fact that the boxed version contains physical media with the distribution kit and, often, additional materials (instructions, etc.), its price can be noticeably higher than when purchasing an electronic key. This is not surprising: the manufacturer does not have to spend money on printing boxes, disks and printed materials, does not need to rent a warehouse, and does not need to deliver goods to retail stores. It is quite logical that he is ready to provide a significant discount for getting rid of all these worries.

Microsoft Electronic Dongles (ESD) are electronic licenses for Microsoft software that are delivered directly to customers through resellers, retailers and online stores.

Main advantages of ESD electronic keys

• License availability 24/7
• Secure delivery within minutes
• Licenses are ready for installation immediately after receiving the electronic key
• All the advantages of boxed versions.

Benefits for resellers

• Higher profitability compared to boxed versions
• Fast delivery and no shipping or warehousing costs
• Quick access to licenses
• Full range of Microsoft software always in stock
• Possibility of selling with equipment, which increases reseller income
• Online ordering and process automation allow for deliveries 24/7

Benefits for customers

• The customer receives an email from Microsoft with an electronic key, instructions and a link to download the distribution.
• All the benefits of boxed products
• No physical media, purchased software is downloaded via an electronic link
• Purchased and installed software can be transferred to a new PC or Mac
• The software can be activated immediately after purchase

Which Microsoft products can be ordered via ESD:

Microsoft Office 365 is a great product to sell. Office 365 can be installed on various devices running any OS: desktops, laptops, tablets, smartphones running Windows, iOS or Android. All the latest apps and 1 TB of OneDrive cloud storage when you install Office 365 - the best deal for any device.

Supply of electronic keys. How it works?

Electronic delivery scheme

Dear partners,

ESD electronic keys are a great opportunity to develop your business!

Most new devices don't come pre-installed with Office, so it may be sold with every new device. Office sales increase several times over if you recommend that your customer install Office on their new device. Connect with customers and recommend Office. Save your time by offering an always available product with instant delivery.

Use electronic data exchange with ASBIS B2B e-shop to automate the process of purchasing electronic keys. Your customers will appreciate the ease and security of purchasing electronic keys through your online store.

Electronic distribution of Microsoft software is widely used by our partners with various types of businesses in many countries. Those partners who have set up electronic data exchange and have already started selling electronic keys through their online store have achieved leading positions in the sale of electronic keys for software and quickly increased their income. Take advantage of the opportunity now!

For more information, please contact the manager of the ASBIS company.