1. Identification of the Object
| Parameter | Value |
|---|---|
| Object Type | Document |
| Name (Identifier) | Document.ModernizationOS |
| Synonym | “Modernization of Fixed Assets” |
| Configuration | Accounting for Kazakhstan, edition 3.0.74.2 |
| Interface Section | “Fixed Assets” → “Modernization of Fixed Assets” |
| Navigation Link | e1cib/list/Document.ModernizationOS |
Purpose. The document reflects capital improvements, modernization, and major repairs of fixed assets. It increases the initial (book) value of fixed assets by the amount of improvements made and simultaneously recalculates depreciation parameters: useful life, depreciation rate (annual percentage), salvage value, volume of products/services. It ensures parallel accounting according to the rules of financial (FA) and tax (TA) accounting with the formation of entries according to the chart of accounts of the RK. Additionally, the document records the modernization event in the history of fixed assets and allows printing of the acceptance-transfer act for the modernized assets (form A-5).
When applied: after the completion of work on improving fixed assets, when costs need to be capitalized into the asset's value rather than expensed in the period.
2. Header Attributes and Table Parts
2.1 Header Attributes
| Attribute | Mandatory | Purpose |
|---|---|---|
Organization |
yes | The organization that holds the fixed asset on its balance sheet. |
ModernizationObject |
yes | What is being modernized: a single fixed asset, a set of fixed assets, or a list of fixed assets (determines the way to fill in the table part). |
TaxAccountingFlag |
yes | Flag/indicator for conducting tax accounting of modernization (considering corporate income tax). Manages the formation of movements in the “Tax” register. |
FixedAssetAccountingAccountFA |
yes | Account for fixed assets in financial accounting to which the modernization amount relates (typically group 2410 “Fixed Assets”). |
FixedAssetAccountingAccountTA |
yes | Account for the modernization object in tax accounting. |
Additionally, the header uses auxiliary attributes: date and document number, comment, responsible person. The modernization amount can be automatically determined from previously processed cost documents (see scenario 3.4).
2.2 Table Part “Fixed Assets”
Rows — list of modernized fixed assets and distribution of the improvement amount among them.
| Column | Mandatory | Purpose |
|---|---|---|
FixedAsset |
yes | Reference to the element of the “Fixed Assets” directory. |
ModernizationAmountFA |
yes | Amount of increase in the value of fixed assets in financial accounting (in ₸). |
TaxAccount |
yes | Account for costs/accounting in tax accounting for this row. |
Also, the rows store new depreciation parameters (useful life, depreciation rate, acceleration factor, salvage value, volume of products/services), which are rewritten to the depreciation parameters register after processing.
2.3 Table Part “Inventory Commission”
| Column | Mandatory | Purpose |
|---|---|---|
Individual |
yes | Commission member (chairman/members). Used for printing the act of form A-5. |
If any of the mandatory fields are not filled, the platform will not process the document and will issue an error “Field … is not filled”.
3. Forms
| Form | Purpose |
|---|---|
| List Form | View the journal of documents “Modernization of Fixed Assets”, filtering, creating/opening. Opens with the link e1cib/list/Document.ModernizationOS. |
| Document (Object) Form | Main input form: header, table parts “Fixed Assets” and “Inventory Commission”, commands for filling and calculating the modernization amount, printing. |
| Selection Form | Selecting a document when entering based on / matching in other documents. |
| Printed Form “Act A-5” | Acceptance-transfer act (internal transfer) of modernized fixed assets with the composition of the commission. |
4. Key Module Procedures
In the attached evidence, there is no export of BSL code (path: line), so below are listed typical handlers for documents of this type in BK 3.0. Specific procedure names are clarified according to the module of the specific assembly.
Object Module:
ProcessHandling(Refusal, ProcessingMode)— forms movements in the depreciation parameters, fixed asset events, financial and tax registers.FillProcessing(FillingData, ...)— filling when entering based on (for example, from the document of receipt of works/services).FillByModernizationObject()/ methods for filling the table part “Fixed Assets” — filling by a set or list of fixed assets (scenarios 3.2–3.3).CalculateModernizationAmount()— automatic calculation of the amount based on previously processed cost documents (scenario 3.4).CheckFilling()— control of mandatory attributes in the header and table part.
Form Module:
- Handlers for filling commands in the table part (single fixed asset / set / list).
- Handler for printing the act A-5.
- Handlers for changing
ModernizationObjectand accounting accounts (re-filling dependent fields).
5. Processing and Movements
When processing, the document forms movements in the following registers.
5.1 Register of Information “DepreciationParametersAccounting”
Records new depreciation parameters after modernization:
Organization, FixedAsset, UsefulLifeFA, DepreciationRateFA, AccelerationFactorFA, SalvageValueFA, VolumeOfProductsServicesFA. From this month, depreciation is calculated based on the updated parameters.
5.2 Register of Information “FixedAssetEvents”
Records the event in the history of fixed assets: Organization, FixedAsset, event date, FixedAssetEvent (modernization), reference to the document.
5.3 Accounting Register “Standard” (FA Entries)
Capitalization of the improvement amount into the value of fixed assets:
| Dr | Cr | Subaccount | Amount |
|---|---|---|---|
Fixed Asset Accounting Account (FixedAssetAccountingAccountFA, e.g. 2410) |
Accounts for modernization costs (from processing parameters) | Dr: FixedAsset | ModernizationAmountFA |
If necessary, additional entries for depreciation for the current month are formed.
In the correspondent accounts (Cr), accounts for unfinished improvements / costs accumulated by previous documents (receipt of works and services) usually appear. When purchasing modernization works from the supplier, primary documents reflect: Dr (costs/unfinished improvements) — Cr 3310 “Short-term Payables to Suppliers”, and VAT at a rate of 16% (RK, 2026) — on account 3130 “VAT Payable” with the issuance of ESF in the ESF IS.
5.4 Tax Register “Tax” (TA Entries)
Formed if tax accounting is conducted (TaxAccountingFlag / “Consider Corporate Income Tax” = True):
| Dr | Cr | Subaccount | Amount |
|---|---|---|---|
FixedAssetAccountingAccountTA |
Accounts for modernization costs in tax accounting | SubaccountModernizationTA1-3 |
analogous to ModernizationAmountFA in tax accounting |
Attributing improvements to the value of fixed assets (by groups of fixed assets) affects the calculation of depreciation deductions for corporate income tax purposes.
6. Related Objects and Input Based On
- Directory “Fixed Assets” — source of objects for the table part “Fixed Assets”; after processing, depreciation parameters and event history are updated.
- Cost Documents for Improvement — “Receipt of Goods and Services”, acts of completed works: source of amounts for automatic calculation of modernization costs (scenario 3.4), possible input based on.
- Regulatory Operation “Depreciation of Fixed Assets” — uses updated parameters from the register “DepreciationParametersAccounting”.
- Electronic Documents — when purchasing works from the supplier, ESF (ESF IS) are linked in the chain and, if necessary, SNT; the modernization document itself does not issue an ESF.
- Printed Form A-5 — act of acceptance-transfer of modernized fixed assets.
7. Extension Points
- Determination of Cost Accounts (Cr) — rules for substituting correspondent accounts in the entry are taken from processing parameters/accounting policy settings; expanded through settings registers or filling processing.
- Algorithm for Calculating the Modernization Amount (
CalculateModernizationAmount) — can be overridden in an extension for non-standard sources of costs. - Filling the Table Part by Set/List of Fixed Assets — customization point for distributing the amount among the components of fixed assets.
- Printed Form A-5 — replacement/addition of a custom printed form through the extension mechanism or additional processing.
- Subscriptions to Events of processing (
ProcessHandling) — addition of custom movements (for example, in additional management accounting registers). - Filling Check — extension of business rules for control before processing.