Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A real-life situation. A year ago you took a machine tool into accounting and set a useful life of 120 months — "by eye." Two years have passed, and the technician says: at your workload the machine will run for another 4 years at most, not 8. Depreciation "drips" at 50,000 ₸ per month, the residual value is overstated, and the reporting distorts the real picture. You cannot redo the "Acceptance for accounting" retroactively — it would break the entire history. You need a single document that will neatly, starting from the required month, change the term or amount for calculating depreciation without touching what has already been accrued. This is the "Change in Parameters for Calculating Depreciation of Fixed Assets."
1. Purpose
The document changes the parameters by which depreciation of a fixed asset is calculated each month in accounting: the term for calculating depreciation, the value for calculation, the "accrue / do not accrue" indicator, output parameters. The document itself does not create depreciation entries — it only sets new rules, and the accrual will be performed by "Month-end closing" starting from the following month.
2. Where to find
- Section "Fixed Assets and Intangible Assets" → block "Depreciation of Fixed Assets" → "Change in Parameters for Calculating Depreciation of Fixed Assets" (in some interfaces — "Depreciation Parameters of Fixed Assets").
- The "Create" button above the list — a new document. The "Post and close" button — saving.
A quick way to open the list directly in the program: menu "Tools" → "Navigate to link" (or Ctrl+Shift+click on the address bar) and paste:
e1cib/list/Документ.ИзменениеПараметровНачисленияАмортизацииОС
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens: at the top is the platform version (for example, 8.3.x), below it — the configuration release ("Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). If your release is older — the location of the fields may differ, but the logic is the same.
3. How to fill out
Header
| Field | Purpose and what happens if there is an error |
|---|---|
| Organization (required) | The company whose fixed asset you are editing. In a database with several legal entities, if the choice is incorrect, the document will not "see" the required fixed asset — it simply will not appear in the selection list. |
| Date (required) | A key field. The new parameters are applied from the month following the month of the document. If you want a recalculation from October — set the date to September. If you set it to October — the new depreciation will start only from November. |
| Number | Assigned automatically upon saving. Do not touch it manually. |
| Responsible / Comment | For internal control. Write the reason ("per the technical department's conclusion dated …") — in a year it will save you during an audit. |
The "Fixed Assets" table section
You add rows for each fixed asset whose parameters you are changing.
| Column | Purpose and what happens if there is an error |
|---|---|
| Fixed asset (required) | Selection from the "Fixed Assets" reference book. The fixed asset must be accepted for accounting, otherwise there is nothing to change. A fixed asset not put into operation does not yet have depreciation parameters. |
| Accrue depreciation (checkbox) | Uncheck it — depreciation will stop from the required month (conservation, downtime). Check it again — it will resume. If you forget to check it again — the asset will "hang" with an overstated residual value. |
| Value for calculating depreciation (₸) | The base from which the monthly amount is calculated under the straight-line method. Usually the residual value less the salvage value is placed here, if you want to "finish depreciating" the remainder over the new term. Understate it — you will under-accrue; overstate it — you will go into negative residual value. |
| Term for calculating depreciation (months) | The number of months over which the value for calculation is "spread." When changing the useful life, set the remaining term, not the full one. The straight-line method formula: amount per month = value for calculation ÷ term for calculation. |
| Accrual method / Output parameters | If the fixed asset is depreciated "in proportion to the volume of output," the estimated volume of output is specified here. For the straight-line method the field is not filled in. |
Check the amounts before posting: the document does not recalculate anything retroactively, it affects only future months.
4. Worked example with entries
Initial data. Fixed asset "CNC lathe," initial value 6,000,000 ₸, useful life 120 months, straight-line method, salvage value 0. Monthly depreciation = 6,000,000 ÷ 120 = 50,000 ₸. Over 24 months, 24 × 50,000 = 1,200,000 ₸ was accrued, residual value = 4,800,000 ₸.
Task. From October 1, 2026, reduce the remaining term to 48 months (technical conclusion).
Document. Date — 09/30/2026 (so the new parameters take effect from October). Table section row:
- Fixed asset — "CNC lathe";
- Value for calculating depreciation — 4,800,000 ₸ (residual);
- Term for calculating depreciation — 48 months.
New monthly depreciation = 4,800,000 ÷ 48 = 100,000 ₸.
The "Change in Parameters…" document itself does not generate accounting entries — it records the new parameters in information registers. The entry will be made by "Month-end closing" for October:
| Dr | Cr | Amount | Content |
|---|---|---|---|
| 7210 (administrative expenses) | 2420 (depreciation of fixed assets) | 100,000 ₸ | Depreciation of the machine accrued for October under the new parameters |
For a machine in a workshop, instead of 7210 there will be an overhead cost account (for example, 8410) — depending on the method of reflecting expenses set upon acceptance for accounting. Before the change in parameters, this same entry would have shown 50,000 ₸.
Please note: tax accounting of depreciation in the RK is carried out through the value balances of subgroups of fixed assets, and not for each object. Therefore, this document regulates accounting depreciation; it does not directly affect the CIT deduction.
5. Types of operation (what the document can do)
There is no separate "Type of operation" switch here — the set of changes is specified by the columns of the table section. With a single document you can:
- Change the useful life (the remaining term for calculation).
- Change the value for calculating depreciation (after revaluation, partial liquidation, revision of salvage value).
- Suspend accrual — uncheck the "Accrue depreciation" box (conservation, downtime).
- Resume accrual — check the box again.
- Change output parameters for the "in proportion to the volume of output" method.
Changes for several fixed assets are recorded as rows of a single document.
6. What is generated upon posting
- Entries (accounting register) — no. The document is parametric.
- Information registers — new values of the depreciation accrual parameters of the fixed asset are recorded (accounting): term, value for calculation, accrual indicator, output parameters. It is from these registers that "Month-end closing" takes the data.
- The "Fixed Asset Events" register — the fact of the change in parameters for the object is recorded (visible in the fixed asset card and in the events report).
- Electronic documents (ESF in the IS ESF, SNT) — are not generated. This is an internal fixed asset accounting document; it has nothing to do with the turnover of goods and VAT, there is no sale.
7. Printed forms
Via the "Print" button:
- "Change in Parameters for Calculating Depreciation of Fixed Assets" — a statement with a list of objects and the new values of the term and value for calculation (for filing with the order and as a primary basis document).
There is no separate unified RK form for this operation — the printed statement is attached to the manager's order on revising the useful life or to the act of the technical commission.
8. Common mistakes
- "The 'Organization' field is not filled in" — fill in the organization in the header; without it, fixed asset selection is unavailable.
- "The value of 'Fixed asset' in row 1 is not filled in" — there is an empty row in the table section. Fill in the fixed asset or delete the row.
- Depreciation did not change in the current month — the most common. The reason: the document date is set to the current month, while the parameters take effect from the following one. Repost the document with the date of the previous month.
- "The value for calculating depreciation cannot be negative" — check that you did not enter a value less than zero; when finishing depreciation of the remainder, set a positive residual value.
- The fixed asset is not in the selection list — the object has not been put into operation, belongs to another organization, or has already been written off. Check the "Acceptance for Accounting of Fixed Assets" document.
- After posting, the residual value went negative — you set the value for calculation greater than the actual remainder. Return the correct base (usually residual less salvage value).
9. FAQ
Questions and answers are moved to a separate section below (see the FAQ block).
10. Related documents
What gives rise to the need:
- "Acceptance for Accounting of Fixed Assets" — the initial parameters are set here; this document then corrects them.
- "Modernization (reconstruction) of Fixed Assets" — increases the value; after it, the term is often revised with this document.
- "Revaluation of Fixed Assets" — changes the value, followed by a revision of depreciation parameters.
- Manager's order / technical commission act on revising the useful life — the management basis.
What is done afterwards:
- "Month-end closing" ("Depreciation of Fixed Assets") — it is precisely this that applies the specified parameters and generates the entry.
- "Write-off of Fixed Assets" — if the review showed that the object can no longer be operated.
How to find out your release
Menu "Help" → "About the program": the platform version and configuration release are indicated there. This instruction is prepared for release 3.0.74.2 "Accounting for Kazakhstan", edition 3.0. If you have a different release, the names of the commands may differ slightly, but the principle of the document's operation is preserved.
Prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.