Document "Inventory of Intangible Assets" — Accounting for Kazakhstan 3.0

1. Identification

Purpose. The document is intended for conducting an inventory of the organization's intangible assets: comparing the actual availability of IA with accounting data, identifying surpluses and shortages, and formalizing the results of the audit by the inventory commission. It is created as needed — for scheduled inventory, change of the person responsible for the assets, or at the request of regulatory authorities. It supports automatic filling based on the balances of registers and the formation of write-off/receipt documents based on identified discrepancies.

The document is recording (accounting-non-operational): it documents the result of the audit but does not generate movements in the accounting registers (see section 5).

2. Attributes of Header and Table Parts

2.1 Header Attributes

The attributes of the inventory period, order numbers/dates, grounds, and deadlines (StartInventory, EndInventory, OrderDate, OrderNumber, Reason) are present in the standard form of the inventory list and are filled out for the printed form. Requires verification for the specific release — the composition of the header attributes of the order is version-specific.

2.2 Table Part “IA”

The main part of the document is a line-by-line list of the assets being inventoried.

If the row does not contain IntangibleAsset — 1C will not allow the document to be processed and will display the error “Field … is not filled in”.

2.3 Table Part “InventoryCommission”

The mandatory column is Individual. Without at least one filled commission member, processing is not available.

3. Forms

4. Key Module Procedures

In the attached evidence, the BSL text does not contain specific lines, except for the fact of the absence of ProcessingConduct. Below is the actually confirmed behavior and standard handlers of this type of document.

• ProcessingConduct — absent in the document module (confirmed by evidence). The document does not perform processing in the registers.
• Fill / FillByBalances (object or form module) — auto-filling the table part “IA” based on the balances of the organization's IA registers on the document date: pulls the list of assets and their accounting value (scenario 3.1).
• FillProcessing — filling in attributes when entering based on / by default.
• BeforeSaving / FillCheckProcessing — control of mandatory fields (Organization, IntangibleAsset, Individual).
• Print (command/manager module) — formation of the printed form INV-8 (scenario 3.4).
• Form Handlers — recalculation of the “Deviation” column when actual data changes (scenario 3.2).

5. Processing and Movements

The document does not generate movements in the registers. The module lacks the ProcessingConduct procedure, therefore postings and records in accumulation/summary/accounting registers are not created. The inventory only records the result of the reconciliation.

Reflection of discrepancies in accounting is performed manually — by documents entered based on the inventory:

• Shortage of IA (listed in accounting, actually absent) → document for write-off of IA. Standard posting RK:
  • Debit 7010 “Cost of Sales” / other expenses (or the expense account from disposal) — Credit 2730 “Other IA” at the carrying amount;
  • preliminary closure of accumulated depreciation: Debit 2740 “Amortization of IA” — Credit 2730.
• Surplus of IA (actually present, not listed in accounting) → document for receipt of IA:
  • Debit 2730 “Other IA” — Credit 6220/other income at the estimated value.

The VAT rate in the RK for 2026 is 16%; for disposal/receipt operations of IA, if a taxable turnover arises, VAT is reflected in account 3130 “VAT Payable”. MRP = 4,325 ₸, MZP = 85,000 ₸ — used for cost limits and processing related calculations.

6. Related Objects and Input Based on

Based on the document “InventoryIntangibleAssets”, the following are entered:

Data sources:

• Reference IntangibleAssets — objects of inventory.
• Reference Individuals — commission members.
• Registers of the organization's IA accounting — source of balances for auto-filling.

Accompanying copying: the inventory document can be copied for re-checking/control through the period (scenario 3.5).

Electronic documents of the RK: upon subsequent disposal of IA with realization, electronic invoices (ESF) are formed (IS ESF) and, if necessary, SNF — already from the documents of realization/disposal, not from the inventory itself.

7. Extension Points

• Event subscriptions (BeforeSaving, OnSaving) — adding custom control for filling the commission, period, duplicates of assets.
• Configuration extension — adding header attributes (order, reason), columns of table parts, additional printed forms without removing from support.
• Overridable manager modules — custom logic for auto-filling FillByBalances (for example, selection by MOL/subdivision).
• Additional printed forms (external) — registered through the mechanism of additional reports and processing for the print command.
• Input based on mechanism — extension of the list of receiving objects (for example, custom adjustment document).

Since the standard ProcessingConduct is absent, adding automatic movements should not be done in this document, but through the base documents — this preserves the standard architecture and correctness of period closure.