---
title: "Document \"Changing Methods of Recording Fixed Asset Depreciation Expenses\" in 1C:Accounting for Kazakhstan 3.0 — Complete Guide"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/dokument-izmenenie-sposobov-otrazheniya-rashodov-po-amort-en
source: BuhGPT
---

# Document "Changing Methods of Recording Fixed Asset Depreciation Expenses" in 1C:Accounting for Kazakhstan 3.0 — Complete Guide

> **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). The vehicle was assigned to the administrative department, and each month depreciation was charged to account 7210 "Administrative expenses". But starting in September the car was assigned to the sales de

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Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0).

The vehicle was assigned to the administrative department, and each month depreciation was charged to account 7210 "Administrative expenses". But starting in September the car was assigned to the sales department — now its depreciation should go to selling expenses (7110). You cannot fix this directly in the fixed asset card: the reflection method there is read-only and is changed by a separate document. This document is exactly what you need — "Change in the methods of reflecting fixed-asset depreciation expenses". It does not touch already accrued depreciation, but switches the account and item for future months.

1. Purpose

The document changes the method of reflecting depreciation expenses for one or several fixed assets — that is, the cost account, the item and the analytics to which depreciation will be written off starting from a certain month. It affects only future accruals (from its month), it does not recalculate depreciation entries already posted.

2. Where to find it

Menu path: section "Fixed assets and intangible assets" → group "Depreciation of fixed assets" (depreciation parameters block) → "Change in the methods of reflecting fixed-asset depreciation expenses". In the list that opens — the "Create" button.

1C navigation link (Main menu → "Tools" → "Follow navigation link", or Ctrl+click on the line):

e1cib/list/Документ.ИзменениеСпособовОтраженияРасходовПоАмортизацииОС

The link opens the document list right away, without searching through sections.

2a. How to find out your release

"Help" → "About the program" (or the "i" icon in the upper right corner). It shows the platform version (for example, 8.3.24) and the configuration release — that very line "Accounting for Kazakhstan, revision 3.0 (3.0.74.2)". Compare it with the header of this guide: the layout of fields and buttons may differ slightly between releases.

3. How to fill it in

Header

Field
Why it matters and what happens if you make a mistake

Organization (required)
Determines for which company the accounting is changed. If you have several organizations and select the wrong one, the document will not find the required fixed asset in the list, and the movements will go "to the wrong book".

Date (required)
A key attribute. The reflection method is a periodic register, so the new method's depreciation applies starting from the month of the document. If you set the document to a future month — the current month-end closing will run the old way. Set the date in the month from which you want the new cost account, and before running "Month-end closing".

Responsible person
Who prepared it. Does not affect entries, needed for control.

Comment
The reason for the change (transfer to another department, change of financial responsibility center). If left blank — it will later be hard to remember why the account was changed.

Table section

Column
Why it matters and what happens if you make a mistake

Fixed asset (required)
A specific object from the "Fixed assets" catalog. You can add several rows — each with its own change. The "Fill" → "By fixed asset" button (or selection by group/location) quickly loads the list. If the fixed asset has not yet been accepted for accounting, there is nothing to change — the document will be posted but will have no effect.

Method of reflecting depreciation expenses (required)
A reference to the "Expense reflection methods" catalog. Inside the method are defined: the cost account (7110 / 7210 / 8410, etc.), the cost item, the department and other analytics. If you leave the column empty — you will get an error on posting. If you select the "old" method — the document will go through, but nothing will change.

If the required method is not in the catalog — create it right from the selection field (the "Create" button), setting the correct account and cost item according to the standard chart of accounts of the Republic of Kazakhstan.

Sequence of actions: select the organization → check the date (month of application) → add rows with fixed assets → in each row specify the new reflection method → "Post and close".

4. A worked example with figures and entries

Given. LLP "Astana-Trade". Fixed asset — "Toyota Camry car", initial cost 12,000,000 ₸, useful life 84 months, method — straight-line. Monthly depreciation: 12,000,000 ÷ 84 = 142,857 ₸.

Until August 2026 the car was assigned to administration, depreciation was reflected using the "Administrative expenses" method — account 7210. From September the car was transferred to the sales department, depreciation should go to selling expenses — account 7110.

What we do.

- Create a document dated 01.09.2026, organization — LLP "Astana-Trade".

- In the table a row: fixed asset "Toyota Camry car", reflection method — "Selling expenses" (account 7110, item "Depreciation", department "Sales department").

- Post it.

The document itself does NOT make entries on accounts — it only records the new method in the information register. The effect appears in "Month-end closing" for September, when the routine operation "Accrual of depreciation and amortization of fixed assets" runs:

Period
Entry
Amount

August 2026 (the old way)
Dr 7210 "Administrative expenses" — Cr 2420 "Depreciation of fixed assets"
142,857 ₸

September 2026 (after the change)
Dr 7110 "Selling expenses" — Cr 2420 "Depreciation of fixed assets"
142,857 ₸

The depreciation amount is the same (the cost and life did not change), but the cost account is now new. It is precisely for this account switch that the document is entered.

5. Operation types

The document has no separate "Operation type" field — it performs a single task. The variants of use differ in the way the table is filled:

- Individually — for one or two fixed assets manually (transfer of a specific object).

- In a group — via the "Fill" button select all fixed assets of a department/group and, with one document, transfer them to a new item (for example, during a department reorganization or a change of financial responsibility center).

- Return to the previous account — with the same document you can restore the old method if the object was returned back.

6. What is generated on posting

- The document does not create entries (Dr/Cr). This is a parameters document, not a business operation. You will not see any accounting records in the "Document movements" report.

- A movement in the information register "Methods of reflecting fixed-asset depreciation expenses" (periodic): for each fixed asset a new method is recorded with the start date of validity.

- Electronic documents (ESF, SNT) are not issued — there is no sale or movement of goods here, the document does not interact with the ESF IS.

- Real entries Dr 7110/7210/8410 — Cr 2420 will appear later, during depreciation accrual in "Month-end closing".

7. Printed forms

The document has no specialized regulated printed form — it is an internal service document for accounting parameters. Standard printing of the document itself is available (the list of fixed assets and assigned methods) via the regular table-section printing mechanism, as well as the "Document movements" report to control the record in the register. To check the result it is more convenient to use the "Fixed assets and intangible assets" reports: "Fixed-asset depreciation statement" and "Fixed-asset inventory book".

8. Common mistakes

"The 'Organization' field is not filled in" — no organization is selected in the header. Fill it in and post again.

"No value filled in the 'Method of reflecting depreciation expenses' column in row N" — the table has a fixed asset without an assigned method. Specify the method or delete the empty row.

The document was posted, but depreciation still goes to the old account — the typical reason: the document date is in a month later than an already completed "Month-end closing", or the month-end closing was not re-posted after the document was entered. Set the date in the required month and re-close the month.

"The expense reflection method did not change" — the row has the same method selected that was in effect before. Check the account and item inside the "Expense reflection methods" catalog.

The change has no effect — the fixed asset has not yet been accepted for accounting with the "Acceptance of fixed asset for accounting" document. Until the object is put into operation, it makes no sense to change the reflection method.

"A record with such key fields already exists" — there is already a record for this fixed asset on the same date. Change the document date or edit the existing record.

9. FAQ

Does this document make entries?
No. It writes only to the information register "Methods of reflecting fixed-asset depreciation expenses". Depreciation entries (Dr 7110/7210/8410 — Cr 2420) are generated by "Month-end closing".

From which month does the new method apply?
From the month of the document date. If you set 01.09.2026 — September depreciation will already go to the new account, provided you run (or re-run) the September closing after entering the document.

Will the document recalculate depreciation for past months?
No. Previously accrued depreciation stays on the old accounts. Only future accruals change.

How does this document differ from "Change in fixed-asset depreciation parameters"?
Here only the cost account and cost item change (where to write off depreciation). "Change in depreciation parameters" changes the calculation itself — cost, life, method. These are different documents.

Can the method be changed directly in the fixed-asset card?
No. In the "Fixed assets" catalog the reflection method is only displayed. It is changed exclusively by this document (or set upon acceptance for accounting).

Can a dozen cars be transferred with a single document?
Yes. Add all fixed assets as rows (or use the "Fill" button by group/department) and specify the required method. The methods in different rows may differ.

Is there VAT in the document?
No. The document is not related to sales, deductions or VAT accrual (in the Republic of Kazakhstan the rate is 16% from 2026) — this does not apply here.

Are ESF or SNT issued for it?
No. Electronic invoices and accompanying waybills are drawn up for sales and goods movement operations, not for changing fixed-asset parameters.

What to do if depreciation did not change after posting?
Check: the document date is in the required month, the month was re-closed after the document was entered, the row has a genuinely new method selected (a different account), the fixed asset has been accepted for accounting.

How to verify that the change worked?
Open "Month-end closing" → "Depreciation accrual" → "Document movements" and look at the debit account. Or generate the "Fixed-asset depreciation statement".

10. Related documents

- Acceptance of fixed asset for accounting — this is where the reflection method is set for the first time; the document being changed works after it.

- Fixed-asset transfer / Change of fixed-asset status — often it is exactly the transfer of an object to another department that becomes the reason for changing the reflection method.

- Change in fixed-asset depreciation parameters — a "neighbor" in the section: it changes the depreciation calculation (cost, life, method), not the cost account.

- Month-end closing (the routine operation "Accrual of depreciation and amortization of fixed assets") — it is what turns the recorded method into real entries Dr 7110/7210/8410 — Cr 2420.

The guide was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). Check your release via "Help" → "About the program".

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_