Document "Change of Depreciation Parameters of Fixed Assets" (Accounting for Kazakhstan 3.0)

1. Identification

Purpose. The document is intended for adjusting the parameters of depreciation calculation for fixed assets in accounting. It allows the accountant to change the useful life, production volume (work) for the production method of calculation, depreciation and acceleration coefficients, cost for calculating depreciation, and liquidation value for specific fixed assets within the organization. It is used during asset revaluation, changes in operating conditions, revision of accounting policies, or fixed asset classifiers.

The document does not generate accounting entries — it records new parameters in the depreciation information register, from where they are read by the scheduled operation “Depreciation and wear of fixed assets.” It is used periodically, as needed for parameter review.

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

2. Attributes of Header and Table Parts

2.1. Header Attributes

2.2. Table Part “FA”

Each row represents one fixed asset and its new depreciation parameters for accounting.

Mandatory for processing: in the header — Organization, in the table part — FixedAsset. If a mandatory field is not filled, the platform will not process the document and will issue an error “Field … is not filled.”

3. Forms

Depending on the assembly, not all listed forms may be present; some forms are generated automatically (managed forms by default). Requires verification in specific configuration 3.0.74.2.

4. Key Module Procedures

The logic of processing is extracted from the object module into ManagerModule and delegated to the general fixed asset accounting mechanism (module FixedAssetAccounting). Processing is performed not by direct movements, but through the processing parameters mechanism (temporary tables).

PrepareProcessingParameters (ManagerModule, function)

Forms the structure of processing parameters for the document:

1. Builds a query with temporary tables:
   • Temp_DocumentAttributes — header attributes (Organization, Date, StructuralSubdivision);
   • Temp_ChangeParametersForDepreciationCalculation — rows of the table part “FA” with depreciation parameters.
2. Puts the query results into the temporary tables manager.
3. Returns the structure of processing parameters, which is passed to the FixedAssetAccounting module for recording in information registers.

Standard Handlers (object module / forms)

In addition to the extracted logic, this type of document is characterized by standard handlers:

• ProcessingHandler — calls the processing parameters mechanism (see above);
• FillingHandler — fills in attributes when entering based on/copying;
• CheckFilling — controls mandatory Organization and FixedAsset;
• on the form — OnChange of fixed asset attributes for substituting current depreciation parameters.

5. Processing and Movements

The document does not generate accounting entries (no movements in the accounting register). Upon processing, it records snapshots of the latest in the information registers:

InformationRegister.DepreciationParametersAccounting

Main register — new depreciation parameters as of the document date.

Measurements: Organization, FixedAsset, Date (register period).

Resources (from the table part):

• UsefulLifeForAccounting
• UsagePeriodForDepreciationCalculation
• ProductionVolumeForAccounting
• ProductionVolumeForDepreciationCalculation
• CostForDepreciationCalculation
• DepreciationCoefficient
• AccelerationCoefficient
• LiquidationValue

InformationRegister.EventsFAOrganizations

Registered only if the EventFA attribute is filled.

Measurements: Organization, FixedAsset, Date, EventFA.

Impact on Accounting

The recorded parameters are read during the scheduled depreciation calculation (document/operation “Depreciation and wear of fixed assets” at the end of the month). It is there that the entries are formed — for example, debit of the expense account and credit of the accumulated depreciation account; the document under consideration does not create entries.

For reference, the chart of accounts of the RK (for the depreciation regulation, not for this document): period expenses / cost of goods sold — 7010 “Cost of sales,” income from the sale of fixed assets — 6010, cash — 1030, VAT payables — 3130. Current for RK-2026 norms affecting related operations: VAT rate 16%, MRP 4,325 ₸, MZP 85,000 ₸.

6. Related Objects and Input Based On

Input Based On. Typical scenario — input based on the document “Acceptance to accounting of fixed assets” or from the fixed asset card with automatic transfer of organization and list of objects. Document copying is used for annual/periodic review of terms to a new date.

Typical Scenarios

• Creating a new document — reviewing useful life, coefficients, or method of calculation for one/multiple fixed assets.
• Group change of useful life — mass adjustment of terms for a group of assets when changing accounting policy/classifier.
• Manual adjustment (mode ManualAdjustment) — fixing parameters manually without auto-filling movements.
• Copying to a new period — repeating changes to a new date.
• Group change of processed documents — mass editing of comments/events of previously processed documents.

7. Extension Points

• Configuration Extension (CfE): overriding ProcessingHandler / PrepareProcessingParameters to add custom resources or additional validation of parameters.
• Event Subscriptions: BeforeRecording / OnRecording of the document — for rights control, auto-filling EventFA, logging.
• Additional Attributes and Information (general mechanism) — extending the header without changing metadata.
• Common Modules FixedAssetAccounting / manager — point of customization for forming temporary tables Temp_DocumentAttributes and Temp_ChangeParametersForDepreciationCalculation.
• Additional Processing and Reports (BSP) — for group input/analysis of parameter changes.
• The register DepreciationParametersAccounting can be extended with new resources when refining the depreciation calculation methodology (with synchronous changes to the regulation). The composition of resources is version-specific — requires verification in 3.0.74.2.