Document "Change of Methods for Reflecting Depreciation Expenses of Fixed Assets" - Technical Description

1. Identification of the object

Purpose. The document registers the change in the method of reflecting depreciation expenses for fixed assets. It is used when it is necessary to reclassify depreciation expenses between methods (accounts/analytics) of accounting for one or several fixed assets — for example, when changing the purpose of a fixed asset, moving between departments, or revising accounting policies. The document does not itself generate accounting entries: it only records where (to which method of reflection) depreciation will be attributed in the future. Actual depreciation entries are generated by the scheduled operation of closing the month, which reads the current method of reflection from the information register.

Where to find in 1C: section “Fixed assets” → “Change of method for reflecting depreciation expenses of fixed assets”.

2. Attributes of the header and table parts

2.1 Attributes of the header

If a mandatory field is not filled, 1C does not allow the document to be processed and issues an error of the type “Field … is not filled”.

2.2 Table part “Fixed Assets”

One document can change the method of reflection for a list of fixed assets at once — one line per object. The method of reflection is set as a general one (from the header) for all lines.

3. Forms

Separate auxiliary forms (group change of attributes) are implemented using the typical mechanism “Group change of attributes” of the platform, rather than a custom document form.

4. Key procedures of modules

Evidence with exact paths and line numbers of BSL is not attached, so below are typical handlers for documents of this type (object module / form module).

Object module:

• ProcessingConducting(Refusal, ConductingMode) — generates sets of records in the information registers “MethodsOfReflectingDepreciationExpensesOfFixedAssetsAccounting” and “FixedAssetEventsOfOrganizations” for the lines of the table part “Fixed Assets”.
• ProcessingFilling(BasisOfFilling, FillingData) — fills in the attributes when entering based on (for example, from “Transfer of Fixed Assets”): transfers Organization and list of Fixed Assets to the table part.
• ProcessingCheckFilling(Refusal, CheckedAttributes) — controls the filling of mandatory fields (Organization, MethodOfReflectingDepreciationExpenses, Fixed Assets in lines).

Form module:

• OnCreationOnServer — initial setup of the form, setting default values.
• Event handlers of the table part “Fixed Assets” (OnChange of the FixedAsset column) — service logic for selection and filling.

5. Processing and movements

The document generates movements in two information registers (not in accumulation registers and not accounting entries directly).

5.1 Information register “MethodsOfReflectingDepreciationExpensesOfFixedAssetsAccounting”

• Type: periodic information register.
• Purpose: stores the current method of reflecting depreciation expenses for each fixed asset by organization.
• Record (for each line of the table part “Fixed Assets”):
  • Period = Document Date
  • Dimensions: Organization (from the header), FixedAsset (from the line of the table part)
  • Resource: MethodOfReflectingDepreciationExpenses (from the header)
• The record replaces the previous value on the specified date (periodicity of the register).

5.2 Information register “FixedAssetEventsOfOrganizations”

• Type: information register (event log of the lifecycle of fixed assets).
• Record (for each line of the table part “Fixed Assets”), if FixedAssetEvent is filled:
  • Organization, FixedAsset
  • FixedAssetEvent (from the header)
  • Date = Document Date
  • Document = link to the current document

5.3 How it turns into entries

The document itself does not make accounting entries. When closing the month, the scheduled operation “Depreciation and Wear of Fixed Assets” reads the current method of reflection as of the date from register 5.1 and generates the entry for the accrual of depreciation to the expense account specified in the reference “Methods of Reflecting Depreciation Expenses”. In the typical chart of accounts of the RK, this looks like:

• Debit expense account (by method of reflection: for example, 7210 “Administrative Expenses”, 7110 “Sales Expenses”, 8410 “Overhead Expenses”) — Credit 2420 “Depreciation of Fixed Assets”.

This document only determines the account/analytics of the debit for future accruals.

6. Related objects and input on basis

Input on basis — source:

• “Transfer of Fixed Assets” — typical scenario: after transferring fixed assets between departments (changing purpose), a document for changing the method of reflection is created based on it; Organization and list of Fixed Assets are transferred automatically.

Related objects:

• Reference “MethodsOfReflectingDepreciationExpenses” — source of the resource value (expense account + analytics).
• Reference “FixedAssets” — accounting objects in the table part.
• Reference “FixedAssetEvents” — classifier of lifecycle events.
• Scheduled operation of closing the month “Depreciation of Fixed Assets” — consumer of data from the register of methods of reflection.
• Documents “AcceptanceOfFixedAssetsIntoAccounting”, “TransferOfFixedAssets”, “WriteOffOfFixedAssets” — neighboring documents of the fixed asset accounting subsystem.

Main usage scenarios:

1. Manual creation when the need to change the method of reflection for one/several fixed assets is identified.
2. Input based on “Transfer of Fixed Assets”.
3. Change of the date the change comes into effect.
4. Group change of attributes for several documents (single FixedAssetEvent for the group).
5. Manual adjustment of accounting — with disabling standard movement generation when correcting errors.

7. Extension points

• Configuration extensions: adding intercepting handlers ProcessingConducting, ProcessingFilling, ProcessingCheckFilling in the object module; changing the document form through form extension.
• Subscriptions to events of document objects (BeforeRecording/OnRecording) for additional business logic.
• Additional attributes and information (mechanism “Properties”) — without changing the configuration.
• Additional reports and processing (external), connected to the document.
• BSP mechanisms: “Group change of attributes”, versioning of objects, prohibition of changes by closing date.

Requires verification (version-specific): exact names of attributes of the table part and the presence of the attribute “FixedAssetEvent” in the header are clarified according to the specific build 3.0.74.2 in the configurator, as the composition of attributes of documents in the fixed asset subsystem may be adjusted between releases.

Reference on parameters of the RK for 2026 (for related calculations)

Numerical benchmarks of Kazakhstan-2026 used in adjacent areas of accounting: VAT rate 16%; MRP = 4,325 ₸; MZP = 85,000 ₸; basic deduction for individual income tax = 30 MRP/month (not more than 360 MRP/year); individual income tax 10% up to 8,500 MRP annual income and 15% above; OPE 10% (ceiling base 50 MZP), OPEP 3.5%, VOSMS 2%, OSMS 3%, CO 5%, social tax 6%. Electronic documents — ESF (IS ESF) and SCT. This document does not directly use these rates.