Document "Amortization Schedule Changes" - Technical Description

1. Identification

Purpose. The document is intended for mass changes to the parameters of annual depreciation schedules for fixed assets in accounting of the Republic of Kazakhstan. It is used by the accountant for fixed assets when changing depreciation methods, useful life periods, or when transitioning to new annual schedules (usually at the beginning of the tax/reporting year). The document registers the event of schedule change in the history of the fixed asset and generates new entries in the depreciation schedule register.

It is not used frequently — during the review of accounting policies, reorganization, or planned adjustments to accounting data for a group of fixed assets.

The document manages depreciation calculation parameters (schedule) and does not reflect depreciation accrual or generate accounting entries in expense accounts. The accrual itself is performed by a separate regulatory document for closing the month, which uses the schedule established by this document.

2. Header Attributes and Table Parts

2.1 Header Attributes

If the attribute DepreciationSchedule or Organization is not filled — the platform will not allow the document to be processed and will issue an error “Field … is not filled”.

2.2 Table Part “Fixed Assets”

Each row in the table part represents one fixed asset, for which a record of the new depreciation schedule will be created upon processing.

3. Forms

4. Key Module Procedures

Below are typical handlers for documents of this type (evidence for specific BSL lines is not attached; movement structure is from meta.evidence).

Form Module (DocumentForm)

• OnCreateOnServer — form initialization, setting selection by organization, default values (current organization, date).
• OrganizationOnChange — clearing/re-selection of fixed assets when changing the organization, updating available schedules.
• FixedAssetRowOnChange / selection handlers — adding fixed assets by selection, including by partial name match (selection scenario for computers/machines of a certain brand).
• CheckFillingHandler — control of filling mandatory fields (Organization, DepreciationSchedule, column FixedAsset).

Object Module

• FillingHandler — filling attributes when entering based on.
• ProcessingHandler — forming Refusal/movements; calling the manager module to obtain the processing structure.
• ProcessingDeletionHandler — clearing sets of records in registers.

Manager Module (ManagerModule)

• Forms the structure of ProcessingParameters with temporary tables:
  • document attributes (who, when, organization, selected schedule);
  • table part of fixed assets with row numbers;
  • combined table with attributes for each fixed asset.
• The obtained structure is passed to specialized processing modules, which form sets of records in information registers based on it.

5. Processing and Movements

The document does not generate accounting entries in accounts — it changes the parameters of depreciation calculation in information registers.

5.1 InformationRegister.DepreciationSchedulesAccounting

An information register that stores the binding of fixed assets to the annual depreciation schedule. For each fixed asset from the table part, a record is created:

From the date of the document, the new schedule is used by the depreciation calculation mechanism when closing the month.

5.2 InformationRegister.FixedAssetEvents

An events register that records the facts of changing the status of fixed assets. Records are formed only if the attribute FixedAssetEvent is filled. For each fixed asset, a record is created:

5.3 About Accounting Entries and VAT

This document does not create entries according to the chart of accounts of the RK. The impact is manifested indirectly — through subsequent depreciation accrual (regulatory operation for closing the month), which is reflected in the debit of expense accounts and the credit of the accumulated depreciation account of fixed assets.

For reference, when reflecting economic operations for fixed assets in the configuration, the standard chart of accounts of the RK is used: 1210 (short-term receivables from buyers), 1030 (money in current accounts), 3310 (payables to suppliers), 3130 (VAT payable), 6010 (revenue from sales), 7010 (cost of sales). The current VAT rate in Kazakhstan in 2026 is 16%. The document itself does not generate changes to these entries and VAT records.

6. Related Objects and Entry Based On

Entry Based On. The document is usually entered manually from the “Fixed Assets” section. It can be filled by selecting fixed assets by name and group adding rows. Specific entry “based on” from receipt/acceptance documents is not required by standard logic, but filling the table part is possible through selection from the list of the organization’s fixed assets.

Typical Scenarios

1. Creating a document to change the schedule for a group of fixed assets (transition to a new annual schedule from 01.01).
2. Selecting fixed assets by partial name match.
3. Changing the document date and recalculating the date the schedule comes into effect.
4. Group editing of documents through the list form (mass change of FixedAssetEvent).
5. Manual adjustment of schedules without processing — preparing data for subsequent mass changes.

7. Extension Points

• Subscriptions to events of processing/recording the document — for adding custom movements (for example, to additional fixed asset analytics registers).
• Configuration extension: adding header attributes (comment-justification, reference to the order), columns of the table part, additional checks in CheckFillingHandler.
• Overridable manager-module modules — extending the structure of ProcessingParameters to pass additional data to processing modules.
• Additional processing/commands (AddressListFixedAssets, etc.) — printed forms of the order to change the depreciation schedule.
• Form handlers: reaction to changes in organization/schedule, automation of fixed asset selection by criteria (group, responsible person, location).