--- title: "Document \"Fixed Asset Modernization\" in 1C:Accounting for Kazakhstan 3.0 — how to record the completion, reconstruction, and modernization of a fixed asset" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/dokument-modernizaciya-os-v-1s-buhgalteriya-dlya-kazahsta-en source: BuhGPT --- # Document "Fixed Asset Modernization" in 1C:Accounting for Kazakhstan 3.0 — how to record the completion, reconstruction, and modernization of a fixed asset > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). The contractor has finished the workshop reconstruction, sent a KS-2 certificate for 2,400,000 ₸, and you're looking at the machine's record in 1C and can't figure out where to "attach" this amount. You ca --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). The contractor has finished the workshop reconstruction, sent a KS-2 certificate for 2,400,000 ₸, and you're looking at the machine's record in 1C and can't figure out where to "attach" this amount. You can't expense it — the works improved the asset and extended its service life. You also can't simply edit the initial cost by hand — the depreciation will "drift." It is precisely for this case that the "Fixed Asset Modernization" document exists: it increases the fixed asset's carrying value by the amount of the works and correctly recalculates future depreciation. 1. Purpose The "Fixed Asset Modernization" document increases the initial (carrying) value of a fixed asset by the amount of completed capital works — modernization, reconstruction, completion, additional equipment, technical re-equipment. The costs you previously accumulated on the investment account (group 2930/2410) are transferred to the fixed asset, and from that moment depreciation is calculated based on the new value. 2. Where to find it "Fixed Assets and Intangibles" section → "Fixed Asset Accounting" block → "Fixed Asset Modernization". Open the journal: Sections → Fixed Assets and Intangibles → Fixed Asset Modernization. The "Create" button — a new document. To open the object directly in 1C: "Tools" → "Follow navigation link" (or Ctrl+Shift+N) and paste the link: e1cib/list/Документ.МодернизацияОС 2a. How to find out your release "Help" → "About" (or the "i" icon in the top right corner). In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions below are tied precisely to this release; in other versions the location of fields may differ slightly. 3. How to fill it out Fill from top to bottom — this way the field hints work correctly. Field Required Why, and what happens if there's an error Organization ✅ Whose fixed asset this is. If you have several legal entities — don't mix them up, otherwise the entries will go into the wrong accounting and the balance won't reconcile. Date ✅ The day from which the asset becomes "more expensive" and depreciation is calculated in the new way. Set the date the works were completed (the certificate date). Do not post backdated entries into a closed period — the depreciation recalculation will break the month-end closing already done. Fixed Asset Event — The type of event from the reference book (for example, "Modernization"). Affects how the record appears in the inventory card and the object's history. Fixed Asset ✅ The very object that was improved. Selected from the "Fixed Assets" reference book. If you pick the wrong object, you'll increase the value of the wrong machine. Construction object / Recognition method ✅ Where the cost amount comes from. This is the "accumulator" account (usually 2930 "Construction in progress" or the investment accounting account), where you previously collected the costs of the works using documents such as "Receipt of services", "Requirement-invoice", etc. If the account and analytics are indicated incorrectly — the "Calculate" button will pull up zero. Cost accounting account ✅ The account from which the accumulated modernization amount is written off. It must match the account where the costs are actually "sitting". The "Fixed Assets" tabular section (if the document is designed for a list) — you add a row with the object; but more often the document is for a single object. The "Accounting and tax records" block: - Modernization amount (accounting) — by how much the carrying value will increase. Click "Calculate" — the program will take the balance from the investment account. Verify the figure visually against the certificate. - Modernization amount (tax) — for tax accounting. For fixed assets, the amount of subsequent expenses increases the value balance of the group (subgroup) — check against the enterprise's policy and the limits under the articles of the Tax Code of the RK. - Useful life — if the works extended the service life, indicate the new remaining term (in months). It determines how quickly the new value will be "spread out." If you don't change the term, depreciation will simply grow, and the object will be fully depreciated by the previous date. Important: VAT on the contractor's works is offset not by this document, but by the receipt document (the certificate). "Fixed Asset Modernization" works with the "net" cost amount excluding VAT. 4. Worked example with entries Scenario. LLP "Astana-Prom" modernized a machine. The machine's initial cost is 3,000,000 ₸, accumulated depreciation as of the modernization date is 1,200,000 ₸, residual value is 1,800,000 ₸. The contractor performed works for 2,400,000 ₸ excluding VAT (plus VAT 16% = 384,000 ₸ per the invoice). The remaining service life after modernization is 48 months. Step 1. Receipt of contractor's works (the "Receipt of services" document, costs to account 2930): Dr Cr Amount, ₸ Description 2930 3310 2,400,000 Modernization costs (contractor's works) 1420 3310 384,000 VAT to offset (16%) Step 2. The "Fixed Asset Modernization" document — we transfer the accumulated costs to the machine: Dr Cr Amount, ₸ Description 2410 2930 2,400,000 Increase in the machine's carrying value Result. The machine's new carrying value = 3,000,000 + 2,400,000 = 5,400,000 ₸. The residual value for depreciation = 1,800,000 + 2,400,000 = 4,200,000 ₸. Step 3. Depreciation from the following month (the "Month-end closing" document, for reference): The new monthly amount = 4,200,000 / 48 = 87,500 ₸/month. Dr Cr Amount, ₸ Description 7210 (or 8110/2930) 2420 87,500 Depreciation from the new value Payment to the contractor: Dr 3310 Cr 1030 — 2,784,000 ₸. 5. Types of operation The document covers all types of capital works that increase the value of a fixed asset: - Modernization — improvement of technical characteristics. - Reconstruction — rebuilding of the object. - Completion / additional equipment — adding new parts, units. - Technical re-equipment — replacement of obsolete equipment. They are all recorded the same way: an increase in value + (if necessary) recalculation of the term and depreciation. The type is recorded via the "Fixed Asset Event" attribute. 6. What is generated upon posting Accounting entries: - Dr 2410 "Fixed assets" Cr 2930 (or another investment account) — for the modernization amount. Register movements: - "Fixed asset initial data (accounting and tax)" — the value and remaining term are updated. - "Fixed asset depreciation parameters" — new data for depreciation calculation. - "Fixed asset events" — an entry in the object's history (for the inventory card). - "Value balance of fixed asset groups" (tax) — an increase in the group's balance for tax depreciation. Electronic documents: the "Fixed Asset Modernization" document itself does not issue an ESF or SNT — this is an internal operation. The ESF and SNT are received/issued at the stage of receiving the works from the contractor (incoming ESF) in the "IS ESF" subsystem. 7. Print forms The document has few separate unified print forms; available are: - "Certificate of acceptance-delivery of repaired, reconstructed, modernized fixed assets" (analogous to form OS-3) — via the "Print" button. - Fixed asset inventory card — after posting it will be updated and show the new value (printed from the fixed asset card, form OS-6). - Accounting statement for the document's entries. 8. Common mistakes "The value of the 'Fixed Asset' attribute is not filled in" — you did not select the object. Specify the fixed asset from the reference book. "The modernization amount is not calculated" / amount = 0 — there is no balance on the investment account (2930) for the specified analytics. Check that the costs are actually accumulated on this account and under this item; click "Calculate" again. "The fixed asset's value is not defined" — the "Acceptance of fixed asset for accounting" document was not posted for the object, or it was entered after the modernization date. First accept the fixed asset for accounting, then modernize it. "Posting is prohibited. The period is closed" — the document date falls in a closed month. Either set the date to an open period, or (deliberately) open the period via the "Data change prohibition date". Depreciation did not change in the following month — you did not specify a new useful life or the depreciation recalculation checkbox. Open the document, set the remaining term, repost, and close the month again. Double-counting of costs — you both wrote off the works as expenses (7210/8110) and posted the "Modernization." This is not allowed: capital works go either into the fixed asset's value, or (if it is a repair) into expenses — but not both at once. 9. FAQ Q: How does modernization differ from repair — how do you know which document to use? A: A repair restores functionality and goes into the period's expenses (Dr 7210/8110). Modernization/reconstruction improves characteristics or extends the service life — it increases the fixed asset's value via the "Fixed Asset Modernization" document. The criterion is whether new qualities appeared / capacity increased, not just that something was "fixed." Q: Is it necessary to change the useful life? A: If the works extended the service life — yes, indicate the new remaining term in the document. If the term did not change, depreciation will simply grow in amount, and the full write-off date will remain the same. Q: Where does the VAT on the contractor's works go? A: The VAT (16% in 2026) is offset at the stage of receiving the works via the incoming ESF — with the entry Dr 1420 Cr 3310. Only the amount excluding VAT goes into the "Fixed Asset Modernization" document. Q: From which month is the new depreciation calculated? A: From the month following the month of modernization. The calculation is performed by the "Month-end closing" / "Fixed asset depreciation" document based on the new residual value and the new term. Q: Can a fully depreciated fixed asset be modernized? A: Yes. The residual value was 0; after modernization it equals the amount of the works, and you set a new term over which this amount will be depreciated. Q: How is this reflected in the tax accounting of fixed assets? A: The amount of subsequent expenses on the fixed asset increases the value balance of the group (subgroup) of fixed assets and is depreciated according to the norms of the Tax Code of the RK. The document generates a movement in the value balance register — there is no need to separately write off capital-nature works into deductions. Q: Where does the amount come from — should it be entered manually? A: Not manually. First collect all costs (works, materials, services) on investment account 2930, then click "Calculate" in the document — the program will pull up the balance. Leave manual entry only for reconciliation. Q: Is an ESF or SNT issued for this document? A: No. This is an internal operation without a sale. You receive the ESF from the contractor (incoming) in the IS ESF subsystem at the stage of receiving the works; an SNT is not generated here either. Q: I posted the document, but the value in the fixed asset card did not change — why? A: Most likely the document is not posted or was posted with an amount of 0. Check the posting (the green mark), the modernization amount, and that the date is not in a closed period. Then repost. Q: Can several fixed assets be modernized with a single document? A: If the costs relate to different objects, it is more correct to create separate documents or distribute the amount across the rows of the tabular section — this way each inventory card gets its own share. 10. Related documents What it is based on (what you do beforehand): - "Receipt of services" / "Receipt of inventory and services" — the contractor's certificate, collection of costs to account 2930. - "Requirement-invoice" — write-off of own materials into the modernization. - "Reflection of wages in accounting" — if the works were done in-house. - "Acceptance of fixed asset for accounting" — the object itself must already be on the balance sheet. What is entered based on it / what comes after: - "Month-end closing" → "Fixed asset depreciation and wear" — recalculation of depreciation from the new value. - Fixed asset inventory card (OS-6) — updated automatically. - "Fixed asset write-off" / "Fixed asset transfer" — upon further disposal, already taking the new value into account. How to find out your release: "Help" → "About" — there you will find the platform version (for example, 8.3.24) and the configuration release. These instructions were prepared for the "Accounting for Kazakhstan" configuration, edition 3.0, release 3.0.74.2. In newer releases the location of individual fields may differ. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_