Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
Harvesting is over, the combine has been parked in the shed until next July. Yet in the balance sheet you see depreciation dripping in even amounts in both December and January — as if it were threshing wheat all this time. The expenses are "smeared" across the wrong months, and the cost of seasonal products is distorted. To have depreciation charged only in the months when the equipment is actually working, 1C uses annual depreciation schedules, and changing the schedule for a specific fixed asset in the middle of its use is exactly the job of the document "Change of Fixed Asset Depreciation Schedules".
1. Purpose
The document changes the annual depreciation schedule for a fixed asset that is depreciated seasonally (unevenly across months). The schedule defines what share of the annual depreciation amount falls on each month. The document itself does not make any postings — it writes a record into an information register, and based on that record the monthly document "Depreciation of Fixed Assets" distributes the amount across the months.
2. Where to find it
Section "Fixed Assets and Intangible Assets" → "Depreciation" block → "Change of Fixed Asset Depreciation Schedules" (document journal). The "Create" button opens a new document.
To open the list directly in 1C: copy the link below, press F11 (or the menu "Tools" → "Go to navigation link") and paste it:
e1cib/list/Документ.ИзменениеГрафиковАмортизацииОС
The schedules themselves (a reference book of monthly values) are located in "Fixed Assets and Intangible Assets" → "Annual Fixed Asset Depreciation Schedules". They must be created before you reference them in the document.
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the upper right corner). In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release ("Accounting for Kazakhstan", edition 3.0, release 3.0.74.2). If your release is older, some fields and printed forms may look different.
3. How to fill it in
Header
| Field | Why it matters and what happens if it is wrong |
|---|---|
| Organization (required) | The organization for which we are changing the schedule. If the database contains several legal entities and you specify the wrong one, the document will select "foreign" fixed assets or fail to find the one you need at all. |
| Date (required) | The moment from which the new schedule takes effect. The information register is periodic: the new schedule is applied when charging depreciation for the month of the document date and later. If you backdate it, an already closed period will be recalculated; if you set it later than needed, the old schedule will remain in the intermediate months. |
| Number | Assigned automatically upon saving. Do not touch it manually. |
| Responsible / Comment | For control: who changed the schedule and why. It does not affect the movements, but when investigating "why depreciation jumped" a comment saves time. |
Tabular section
Using the "Add" button (or "Selection") fill in the rows:
| Field | Why it matters and what happens if it is wrong |
|---|---|
| Fixed asset (required) | The fixed asset whose schedule we are changing. Only fixed assets accepted for accounting by the organization appear in the selection. If a fixed asset is depreciated on a straight-line basis (without a schedule), changing the schedule will have no effect on it — you first need to specify the "By schedule" method in the depreciation calculation method. |
| Depreciation schedule (required) | A reference to the "Annual Fixed Asset Depreciation Schedules" reference book. It is precisely this that carries the monthly shares (the sum of the shares for the year = 1, or 100%). If left empty, the document will not be posted. If the sum of the shares in the schedule itself ≠ 100%, the annual depreciation "will not add up". |
With a single document you can change the schedule for several fixed assets at once — each row is independent.
Before entering, check the schedule reference book: idle months = 0, working months add up to 100%. This is the most frequent source of discrepancies.
4. Worked example
Given. LLP "Astyk" accepted a grain-harvesting combine for accounting:
- Initial cost — 18,000,000 ₸
- Useful life — 10 years, method — straight-line by cost, but distributed by schedule
- Annual depreciation amount — 1,800,000 ₸ (18,000,000 / 10)
The combine works only 4 months a year (July–October). Initially it was mistakenly assigned an "even" schedule (1/12 per month). Starting September 2026, the accountant changes the schedule to a seasonal one.
Annual schedule "Harvest Season":
| Month | Share | Month | Share |
|---|---|---|---|
| January–June | 0% | July | 25% |
| August | 25% | September | 25% |
| October | 25% | November–December | 0% |
Filling in the document "Change of Fixed Asset Depreciation Schedules":
- Organization: LLP "Astyk"
- Date: 01.09.2026
- Row: Combine ROSTSELMASH → Schedule "Harvest Season"
What the document does. There are no postings. A record is placed in the "Fixed Asset Depreciation Schedules" information register: from September 2026 the combine is counted by the "Harvest Season" schedule.
How this "fires" further on. The monthly document "Depreciation of Fixed Assets" for September 2026 will take the annual amount of 1,800,000 ₸, multiply it by September's share (25%) and charge:
- Amount for September = 1,800,000 × 25% = 450,000 ₸
Posting in the document "Depreciation of Fixed Assets" (not in our document):
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 8410 (overhead costs) | 2420 (depreciation of fixed assets) | 450,000 ₸ | Depreciation of the combine for September under the seasonal schedule |
For November and December the share = 0%, which means the charge = 0 ₸. The combine is idle — there are no expenses. Over the year it still accumulates exactly 1,800,000 ₸ (450,000 × 4 months), just in the correct months.
Compare: before the schedule change, in November the program would have charged 150,000 ₸ "into thin air". It is precisely this discrepancy that the document eliminates.
5. Types of operation
The document has no separate "Type of operation" field — it performs a single task: to assign/change the annual depreciation schedule for the listed fixed assets starting from the document date. Through the list of rows you can:
- assign a schedule for the first time to a fixed asset that was previously counted evenly;
- replace one schedule with another (a change of seasonality);
- return a fixed asset to an even schedule — by specifying a schedule with equal shares across 12 months.
6. What is generated upon posting
- Accounting / tax postings — are not generated. This is a register document.
- The "Fixed Asset Depreciation Schedules" information register — the main movement: the link "Organization + Fixed asset + Period → Schedule". It is periodic, so it stores the history of schedule changes.
- Electronic documents (ESF, SNT) — are not issued. The document is internal, has no relation to sales and movement of goods, and nothing is sent to the ESF IS.
To see the result in money, after posting run "Depreciation of Fixed Assets" for the required month — that is where the postings Dr 8410/7210/7110 Cr 2420 will appear, taking into account the new schedule.
7. Printed forms
Using the "Print" button:
- "Change of Fixed Asset Depreciation Schedules" — a tabular form with a list of fixed assets and the assigned schedules (to be filed with the order/directive on changing the depreciation regime).
Separately, from the "Annual Fixed Asset Depreciation Schedules" reference book you can print the schedule itself with the monthly shares.
8. Common mistakes
"The 'Fixed asset' field is not filled in" — the row has an empty fixed asset. Fill in the column or delete the extra empty row.
"The 'Depreciation schedule' field is not filled in" — no schedule is selected. Choose a value from the "Annual Fixed Asset Depreciation Schedules" reference book.
Depreciation did not change after posting the document. The reason is that the fixed asset's calculation method is straight-line without a schedule, or the document was posted with a date later than the required month. Check the fixed asset's depreciation parameters and the document date: it must fall within the month from which the new schedule is required.
"The sum of the shares in the schedule is not equal to 100%". This is an error not of the document itself but of the schedule reference book. Open the schedule and bring the sum of the monthly shares to 100% (or to 1), otherwise the annual depreciation will not add up.
Closed depreciation of past months was recalculated. The document date is set "backdated". If the period is already closed, either restore the correct date or deliberately repost the depreciation charge in the affected months.
9. FAQ
Does this document make accounting postings? No. It writes a record into the "Fixed Asset Depreciation Schedules" information register. The postings Dr 8410/7210 Cr 2420 are generated by the monthly document "Depreciation of Fixed Assets", already taking into account the assigned schedule.
From which month will the new schedule apply? From the month into which the document date falls, and onward. For earlier months the previous schedule applies.
Where are the monthly shares themselves set? In the "Annual Fixed Asset Depreciation Schedules" reference book (the "Fixed Assets and Intangible Assets" section). The document only references a ready-made schedule, so it must be created in advance.
Can you change the schedule for several fixed assets at once? Yes. Add as many rows as there are fixed assets, and specify its own schedule for each. Any number of them is processed with a single document.
Must the sum of the shares in the schedule equal 100%? Yes. Otherwise the annual depreciation will be charged either incompletely or in excess. Check: idle months = 0, working months add up to 100%.
How to return a fixed asset to even depreciation? Assign a schedule with equal shares across all 12 months (1/12 each) with the document. No separate "cancellation" is required — the latest record by date is the one that works.
Does the document affect tax accounting and CIT? Directly — no. It changes only the distribution of accounting depreciation across the months. Tax depreciation (based on the value balances of groups in tax accounting) is calculated separately and does not depend on the schedule.
Why does the required object not appear in the fixed asset selection? The object has not been accepted for accounting in the selected organization, has already been disposed of, or you specified the wrong organization in the header. Check the organization and the status of the fixed asset.
Is an ESF or SNT generated for this document? No. The document is internal, not related to the sale or movement of goods, and nothing is sent to the ESF IS.
What to print as justification? The printed form "Change of Fixed Asset Depreciation Schedules" — it is filed with the order on changing the operating/depreciation regime of the equipment.
10. Related documents
- Annual Fixed Asset Depreciation Schedules (reference book) — the source of schedules; without it the document cannot be filled in.
- Acceptance of Fixed Assets for Accounting — this is where the initial depreciation calculation method is set; a schedule only makes sense for fixed assets with a seasonal (by schedule) method.
- Depreciation of Fixed Assets — the "consumer" of the result: it is exactly this that applies the assigned schedule and generates the depreciation postings.
- Change of Fixed Asset Depreciation Parameters — a related document; it changes the useful life, cost, accounts and the method of reflecting expenses, whereas our document is responsible only for the schedule of distribution across the months.
This guide has been prepared for release 3.0.74.2 of the "Accounting for Kazakhstan" configuration (edition 3.0). Check your own release via "Help" → "About the program": if the versions differ, the set of fields and printed forms may vary.