Document "Change of Parameters for Amortization of Intangible Assets"

1. Identification

Purpose. The document is intended for adjusting the parameters of amortization calculation for intangible assets (NMA) in accounting. It allows changing the useful life, volume of production (work), and cost base, which affect the calculation of amortization. It is used irregularly — during the revaluation of NMA, changes in the conditions of asset use, changes in accounting policy, or correction of errors in the initial commissioning.

Who uses it. Accountants and those responsible for accounting for fixed assets.

Where to find in 1C: section “Fixed Assets” → “Change parameters for amortization calculation of NMA”.

2. Header Attributes and Table Parts

Header Attributes

Table Part “NMA”

If a mandatory field from the list (Organization, IntangibleAsset) is not filled in — 1C will not process the document and will issue an error “Field … is not filled in”.

3. Forms

4. Key Module Procedures

Below are the procedures confirmed by evidence and standard document handlers.

Manager Module (ManagerModule)

• PrepareParametersForPosting (ManagerModule, ~31 line) — central procedure for preparing posting data:
  • creates a temporary tables manager;
  • forms three queries:
    • QueryTextDocumentAttributes — extracts the header attributes of the document;
    • QueryTextTemporaryTablesDocument — creates a temporary table from the table part “NMA”;
    • QueryTextChangeParametersForAmortizationCalculationNMA — main calculation of changed parameters;
  • returns the structure of posting parameters with temporary tables.

Common Modules of Movement Formation

• ChangeParametersForAmortizationCalculationNMA (common module) — uses prepared parameters and writes new values to the register.
• ChangeParametersForAmortizationCalculationNMATableNMA (common module) — processes the table part “NMA” line by line, forming a set of register records with new UsefulLife, VolumeOfProduction, Cost.

Standard Handlers (object module / forms)

• PostingHandler (object module) — calls preparation of parameters and records movements in the information register.
• FillingHandler — filling based on data from the basis/organization.
• FillingCheckHandler — control of mandatory fields (Organization, IntangibleAsset).
• OnCreateOnServer / FillingHandler form — filling the list of NMA by organization, selection operation.

5. Posting and Movements

The document does not generate accounting entries according to the chart of accounts — it does not reflect a business operation, but changes initial data for the calculation of amortization. Therefore, movements are formed only in the information register.

Posting Logic. For each line of the table part “NMA”, a register record is created with new amortization parameters. Old records are overwritten by new ones based on the document date: subsequent amortization calculation (document “Amortization and Depreciation Calculation”) uses current values for the period of calculation.

The actual amounts of amortization, as well as entries (for example, on expense accounts) are generated by the regulatory document for amortization calculation, not this document. Here, only the calculation base is adjusted.

For reference — the standard chart of accounts of the RK, involved in related accounting of NMA and amortization: accounts of the NMA group and accumulated amortization (2700s), expense accounts (7000s). This document does not create entries for them.

6. Related Objects and Input on Basis

Input on Basis. The document is usually entered independently (not “on the basis of”); filling the list of NMA is done by organization or by selecting specific assets.

7. Application Scenarios

8. Extension Points

• Configuration Extensions (CfE): overriding PostingHandler and FillingCheckHandler in the object module to add custom checks for amortization parameters.
• Common Modules of Movement Formation: ChangeParametersForAmortizationCalculationNMA and …TableNMA — points for extending the logic of writing to the register.
• Manager Module: PrepareParametersForPosting — can be supplemented with query texts to account for additional parameters.
• Forms: handlers OnCreateOnServer, processing selection and filling the list of NMA — for customizing mass filling scenarios.
• Event Subscriptions: BeforeRecording/OnRecording of the document for integration logic.

Version-specific (requires verification in a specific release): exact names of resources and dimensions of the register InitialDataNMAAccounting and the presence of support for the calculation method “by volume of production” may differ between sub-releases 3.0.7x.