Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The workshop has stopped. The line has been mothballed for three months, the equipment stands under covers and does not produce a single unit of output. But depreciation keeps dripping anyway: every month the month-end closing stubbornly writes off 100,000 ₸ into expenses for a machine no one uses. The director looks at the report and asks why idle iron is "eating up" profit. It is precisely this document — "Change of Fixed Asset State" — that stops the accrual of depreciation. It does not make postings itself; it changes the mode: from this month on, for the selected fixed assets, depreciation is either accrued or not. Let's look at how to use it so as not to lose or double up depreciation.
1. Purpose
The document controls whether depreciation is accrued for a fixed asset and how the related expenses are recorded. It is used to formalize mothballing and reactivation, suspension and resumption of depreciation accrual, and a change of the account (method) for recording expenses. The document makes no postings for money or VAT — it changes the "state" of the fixed asset, and the result manifests at the nearest month-end closing.
2. Where to find it
Section "Fixed Assets and Intangible Assets" → "FA Depreciation" block → "Change of Fixed Asset State". From the journal — the "Create" button.
To open the list directly in 1C: "Tools" → "Go to navigation link" and paste:
e1cib/list/Документ.ИзменениеСостоянияОС
2a. How to find out your release
"Help" → "About" (or the "i" icon in the top right corner). In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is older, individual fields may be named slightly differently — refer to this line.
3. How to fill it in
The document is short. The essence lies in three checkboxes and the list of fixed assets.
| Field | Why it is needed and what happens if you make a mistake |
|---|---|
| Organization (required) | Whose depreciation is being changed. In a database with several companies it is easy to select the wrong one — then you will stop depreciation for someone else's fixed asset, while your own keeps accruing. |
| Date (required) | Determines the month from which the new state takes effect. Important: the state is applied at the closing of the month into which the date falls. Set March 31 — March will already close under the new rules. If you want to stop depreciation from April — date the document with April (or set the influence flag so that March still accrues — see the example). |
| FA Event (required) | A reference to the "FA Events" catalog. This is a "label" for the operation: "Mothballing", "Reactivation", "Suspension of depreciation", etc. The event pulls in a ready-made set of checkboxes, so it is convenient to configure it once. If left blank, the document will not be posted. |
| Affects depreciation accrual (checkbox) | Allows the document to touch depreciation. If cleared — the document does not change the accrual mode at all, and you will get a posted document "with no effect". This is mistake No. 1 for beginners. |
| Accrue depreciation (checkbox) | The actual switch. Cleared — from this month depreciation is not accrued (mothballing, downtime). Set — it is accrued (reactivation, return to work). |
| Affects the method of recording expenses (checkbox) | Allows you to change the cost account for depreciation (for example, a fixed asset was moved from administration to production — the expense should go to 8410 rather than 7210). |
| Method of recording depreciation expenses | Active only together with the previous checkbox. A reference to the catalog where the cost account and analytics are specified (Dr 7210 / 8410 / 2930 and Cr 2420). |
| Fixed assets (tabular section, required) | List of fixed assets to which the state applies. Add them with the "Selection" button — you can mark a dozen objects at once. An empty table = the document will change nothing. |
| Comment | For yourself: the number of the mothballing order, the reason for downtime. It does not affect accounting, but during an audit it saves your nerves. |
Sequence of actions:
- Create the document, select the organization and date (the month of effect).
- Select the FA Event — it determines which checkboxes are set automatically.
- Check the checkboxes: to stop depreciation — "Affects depreciation accrual" ✔, "Accrue depreciation" ✘. To resume — both ✔.
- Via "Selection" add the fixed assets.
- Post it (Ctrl+Enter).
4. Worked example
Situation. LLP "Astra" is mothballing a lathe for the period of workshop downtime. FA data:
- Initial cost — 6,000,000 ₸;
- Useful life — 60 months, method — straight-line;
- Monthly depreciation — 100,000 ₸ (Dr 7210 "Administrative expenses" Cr 2420 "Depreciation of FA");
- Account 2410 "Fixed assets" carries 6,000,000 ₸.
The mothballing order is effective from April 1, 2026. For March depreciation must still be accrued, from April — no.
What we do. We create "Change of Fixed Asset State":
- Organization — LLP "Astra";
- Date — 01.04.2026 (effect from April; March will close as before);
- FA Event — "Mothballing";
- "Affects depreciation accrual" — ✔;
- "Accrue depreciation" — ✘;
- The "Fixed assets" table — "Lathe".
We post it. The document itself generates no postings — it writes a movement into the information register on the FA state.
What is visible in postings at month-end closings:
| Month | The "Depreciation" operation at closing | Posting |
|---|---|---|
| March 2026 | Accrued as usual | Dr 7210 Cr 2420 — 100,000 ₸ |
| April 2026 | Depreciation is not accrued | no movement — 0 ₸ |
| May 2026 | Also 0, the machine is mothballed | 0 ₸ |
Over the three months of mothballing you saved 300,000 ₸ in expenses — exactly as the accounting policy requires. When the workshop is started up, enter a second "Change of Fixed Asset State" document with the "Reactivation" event, both checkboxes ✔ — and from the specified month accrual will return to the same 100,000 ₸.
Please note: the useful life and the "shift" of the end of depreciation are governed by the accounting policy. Mothballing usually extends the accrual period by the downtime — check the depreciation setup per your regulations.
5. Types of operation (events)
The document is universal — the "type" is set by the selected FA Event. Typical scenarios:
| Event | Checkboxes | Result |
|---|---|---|
| Mothballing | Affects ✔, Accrue ✘ | Depreciation stops |
| Reactivation | Affects ✔, Accrue ✔ | Depreciation resumes |
| Suspension of depreciation accrual | Affects ✔, Accrue ✘ | Temporary stop (downtime, repair) |
| Resumption of depreciation accrual | Affects ✔, Accrue ✔ | Return to work |
| Change of the method of recording expenses | Affects method ✔ | Change of the cost account for depreciation |
You form the set of available events yourself in the "FA Events" catalog — you can add your own (for example, "Modernization — depreciation stop").
6. What is generated on posting
- No accounting postings. The document changes the state, not money.
- The "FA States of Organizations" information register — a new state (accrue/do not accrue) is recorded with its effective date. It is precisely this that the month-end closing reads.
- When the "Affects the method of recording expenses" checkbox is set — the record of the method of recording depreciation expenses for the FA is updated.
- ESF, SNT, EAoW are not generated and are not needed: this is an internal document of fixed asset movement, there is no sale or shipment here. Nothing is sent to the ESF IS.
The actual result (the appearance or disappearance of the posting Dr 7210/8410 Cr 2420) you will see not in the document itself, but after "Month-end closing" → "Depreciation and amortization of FA".
7. Print forms
From the document you can print the "Change of Fixed Asset State" form itself (the "Print" button) — it confirms the fact of transferring the object to a new state and is convenient as an attachment to the mothballing order. The document does not print a separate unified "Mothballing Report" form — the order and the report are drawn up in an organizational and administrative manner, while the movement in accounting is recorded by this document.
8. Common mistakes
"Posted, but depreciation is still accrued." The reason is the cleared "Affects depreciation accrual" checkbox. The document is posted, but it did not touch the mode. Open it, set the checkbox, re-post and re-close the month.
"The 'FA Event' field is not filled in" / "Required fields are not filled in." Select an event from the catalog — without it the document is not posted. At the same time check that the "Fixed assets" table is not empty.
Depreciation "dropped off" from the wrong month. The document date determines the month of effect. If you wanted to stop from April but set March 15 — March will already close without depreciation. Correct the date and re-close the affected months (Month-end closing → re-post).
"The Change of Fixed Asset State is not reflected in accounting: the month-end closing was performed earlier." You posted the document backdated, but the month is already closed. Cancel the closing of the required month, re-post the document, close the month again — chaining up to the current one.
Double stop/start. Two documents with the same event on different dates do not "add up" — the state that is latest by date applies. If you are confused, open the FA card or the "FA Depreciation Statement" report and check which state is active.
The account change did not work. You set a new recording method but forgot the "Affects the method of recording expenses" checkbox — the cost account stayed the same. Enable the checkbox and re-post.
9. FAQ
How do I stop depreciation for a single fixed asset without touching the others? Create the document, add only this fixed asset to the table, the "Mothballing" (or "Suspension") event, the checkboxes "Affects depreciation accrual" ✔ and "Accrue depreciation" ✘. The other objects will continue to depreciate.
Does the document make postings? No. It writes only the state into the register. The posting Dr 7210 (or 8410) Cr 2420 appears or disappears at month-end closing in the "Depreciation and amortization of FA" operation.
Do I need to issue an ESF or SNT? No. This is an internal document for fixed assets, there is no sale, nothing is sent to the ESF IS.
From which month will depreciation stop accruing? From the month into which the document date falls — if the "Accrue depreciation" checkbox is cleared. Set the date to 01.04.2026 — depreciation will not be accrued already for April.
How do I bring the machine back from mothballing? Enter a new "Change of Fixed Asset State" with the "Reactivation" event, both checkboxes ✔, specify the same FA and the date of the month from which you are resuming. The accrual will return to the previous amount.
Is the depreciation accrual period extended for the mothballing period? This depends on the accounting policy and the FA depreciation setup. As a rule, the downtime period shifts the accrual end date. Check the depreciation parameters of the specific object — this logic is set by the accounting policy, not by the document itself. Requires verification against your setup.
Can I change the cost account for depreciation with this document? Yes. Set the "Affects the method of recording expenses" checkbox and select a new method (for example, moving the expense from 7210 to 8410). From the document's month, depreciation will go to the new account.
I posted the document, but nothing changed in the closed month — why? The month was already closed before the document was posted. Cancel the closing of this month and all subsequent ones, re-post the document, and close the months again in order.
Where do I check whether depreciation is accrued or not? In the "Fixed Assets and Intangible Assets" report → "FA Depreciation Statement" or in the fixed asset card. There you can see the current state and the accrual amounts by month.
Does the document affect VAT (16%) or tax accounting for IIT, SC? No. The document creates no tax liabilities. It affects only the amount of depreciation expenses in accounting (and, depending on the setup, tax) accounting, which then participate in the CIT calculation as deductions.
10. Related documents
- On the basis of what it is entered: the object must be accepted for accounting by the "Acceptance of FA for Accounting" document and put into operation — only after that does it have depreciation that can be stopped.
- Related operations: "Month-end closing" (the "Depreciation and amortization of FA" operation) — it is precisely this that realizes the document's effect in postings.
- What is drawn up next: when bringing out of mothballing — a second "Change of Fixed Asset State" (reactivation); when writing off an idle fixed asset — "Write-off of FA"; when selling — "Transfer of FA".
How to find out your release
"Help" → "About" — there you will find the 1C:Enterprise platform version and the configuration release. This guide has been verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). On neighboring releases the interface and set of fields are almost identical; in case of noticeable discrepancies, refer to the release line from the "About" window.