1. Purpose
You purchased a machine. The equipment is already in the warehouse, the supplier sent an invoice, and the amount was recorded in the capital investments account 2930. As the month closes, depreciation is not being calculated, and the fixed assets report is empty. The reason is simple: the asset has been purchased but has not been accepted for accounting as a fixed asset. This is precisely what the "Fixed Assets" document does: it transforms the accumulated investments into an active inventory object, assigns a useful life, method, and accounts for depreciation, puts the fixed asset into operation, and creates a fixed asset card for corporate income tax (CIT).
In short: the document recognizes the fixed asset (transfers the cost from 2930 to 2410) and puts it into operation — from this moment, the asset begins to depreciate.
2. Where to find
Menu: section "Fixed Assets and Intangible Assets" → "Receipt, Recognition of Fixed Assets" → journal "Fixed Assets" → button "Create".
Direct navigation link in 1C (copy into the "Service → Go to navigation link" field or in the address bar):
e1cib/list/Document.FixedAssets
The link opens a list of all fixed asset recognition documents for all organizations in the information database.
2a. How to know your release
"Help" → "About the program" (or the ℹ️ icon in the upper right corner). The top line shows the platform version (for example, 8.3.24.x), below is the configuration release ("Accounting for Kazakhstan, edition 3.0 (3.0.74.2)"). If your release differs, the location of individual fields may change slightly — but the logic of the document remains the same.
3. How to fill in — step by step
Fields marked [mandatory] must be filled in; otherwise, the document will not be processed.
Header
| Field | Purpose and what happens in case of error |
|---|---|
| Organization [mandatory] | Accounts and accounting policy are selected based on this. If you make a mistake, the fixed asset will be recorded under the wrong company, and depreciation will go to someone else's accounting. |
| Number | Assigned automatically upon recording. Do not alter manually, or you will disrupt the numbering. |
| Date [mandatory] | The date of recognition and putting into operation. Depreciation starts from this date: it will begin from the month following the date of introduction. If you set a "backdated" date in a closed period, 1C will not allow processing. |
| Type of operation | Determines the source of cost (see section 5). By default — "Recognition (for capital investments)". |
Table part "Fixed Assets"
| Field | Purpose and what happens in case of error |
|---|---|
| Fixed asset [mandatory] | Reference to the item in the "Fixed Assets" directory (the inventory object itself). If you do not create it in advance, there will be no fixed asset card OS-6 and inventory number. |
| Inventory number | Pulls from the card. Duplicate numbers → confusion in inventory. |
Tab "Accounting"
| Field | Purpose and what happens in case of error |
|---|---|
| Initial cost [mandatory] | The amount that we transfer to 2410. It must match the balance in the investment account. If you understate it, part of the capital investments will "hang" on 2930. |
| Fixed asset accounting account [mandatory] | Usually 2410 "Fixed Assets". |
| Investment account (source account) [mandatory] | Where we transfer the cost from — usually 2930 "Construction in Progress / Capital Investments". If you specify an account with no balance — the entry will go negative. |
| Depreciation account | 2420 "Depreciation of Fixed Assets". |
| Method of depreciation calculation | Typically — "Straight-line". |
| Useful life (months) [mandatory] | Base for straight-line depreciation. Zero or empty — depreciation will not occur. |
| Account/article for depreciation expenses [mandatory] | Where to charge depreciation: 7210 (admin), 8110 (production), 7110 (sales), etc. If you make a mistake — expenses will fall into the wrong article. |
| Subdivision / Responsible person | Place of operation and the responsible person. Needed for inventory and OS-6. |
| Put into operation (checkbox) | Key checkbox. If unchecked — the object is recognized but not in operation and not depreciated. |
Tab "Tax Accounting (CIT)"
| Field | Purpose and what happens in case of error |
|---|---|
| Group of fixed assets [mandatory for FA] | One of 4 groups according to Article 271 of the Tax Code of the RK. It determines the maximum depreciation rate for CIT (I — 10%, II — 25%, III — 40%, IV — 15%). If you make a mistake in the group — the cost balance and deduction for CIT will be incorrect. |
| Cost for CIT | The cost that falls into the cost balance of the group. Usually equal to the initial cost. |
4. Detailed example with entries
Condition. LLP "Dala" purchased a woodworking machine. The supplier issued an electronic invoice (ESF) for 2,320,000 ₸, including VAT 16% = 320,000 ₸, cost excluding VAT = 2,000,000 ₸. The document "Receipt of Goods and Services" (type "Equipment") allocated the cost to the investment account 2930, and VAT was credited to 1420.
Task. Accept the machine for accounting and put it into operation from September 4, 2026. Useful life — 8 years (96 months), straight-line method, depreciation to account 8110 (main production), FA group for CIT — II (machines and equipment, rate 25%).
Fill out the "Fixed Assets" document:
- Initial cost — 2,000,000 ₸;
- Accounting account — 2410, investment account — 2930, depreciation account — 2420;
- Term — 96 months, expense account for depreciation — 8110;
- Checkbox "Put into operation" — checked.
Entries upon processing:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 2410 | 2930 | 2,000,000 | Recognition of fixed asset: transfer of capital investments to fixed assets |
VAT is not touched — it has already been credited upon receipt. This document does not issue an ESF.
What will happen from the next month. From October 2026, upon month-end closing, the document "Depreciation of Fixed Assets" will calculate:
2,000,000 ₸ ÷ 96 months = 20,833.33 ₸ per month.
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 8110 | 2420 | 20,833.33 | Depreciation of the machine for the month |
For CIT, the machine will enter the cost balance of group II, and depreciation for tax purposes will be calculated at the maximum rate of 25% of the group balance at year-end (double declining balance method), rather than monthly as in accounting — this is a normal discrepancy between accounting and tax accounting.
5. Types of operations
The document covers the main scenarios for the initial recognition of fixed assets:
- Recognition (for capital investments) — standard: cost accumulated on 2930/2932, transferred to 2410. Entry Debit 2410 Credit 2930.
- Acceptance of equipment / ready-to-use asset for accounting — when the object does not require installation and is immediately put into operation.
- Recognition with simultaneous putting into operation — the checkbox "Put into operation" is checked, the object is immediately depreciated.
- Recognition without putting into operation — the object is credited to 2410, but is still "in stock"; depreciation does not occur, the introduction is formalized later.
Entering initial balances for fixed assets (objects purchased before transitioning to 1C) is done through a separate document "Entering Initial Balances," not this one.
6. What is formed upon processing
Accounting entries:
- Debit 2410 Credit 2930 (2932) — for initial cost.
Movements in information and accumulation registers:
- "Initial Information on Fixed Assets (Accounting)" — cost, accounts, date of recognition;
- "Parameters of Depreciation of Fixed Assets" — method, term, expense accounts;
- "Events of Fixed Assets" — event "Acceptance for accounting / Putting into operation";
- "States of Fixed Assets" — status "In operation" (if the checkbox is checked);
- "Initial Information on Fixed Assets (Tax Accounting)" + movements on cost balances of FA groups for CIT;
- "Location of Fixed Assets" / "Responsible Person" — if filled in.
Electronic documents (ESF / SCT): the "Fixed Assets" document does not generate them. You have already received the ESF for this object from the supplier upon purchase. ESF/SCT for fixed assets will only appear upon its sale or other disposal (document "Disposal of Fixed Assets") — there, 1C will suggest issuing an ESF in the ESF system and, if necessary, SCT. VAT upon disposal of fixed assets is calculated at the current rate of 16%.
7. Printed forms
From the document form, the button "Print" provides access to:
- Act of acceptance-transfer of fixed assets (form for acceptance of long-term assets);
- Inventory card for accounting of fixed assets (analog of OS-6);
- Depreciation statement of fixed assets (calculation by object parameters) — for checking the correctness of the term and rate;
- printing of the document "Fixed Assets" itself (accounting certificate of recognition).
8. Common errors
⚠️ "The field 'Fixed Asset' is not filled in" An item from the directory has not been selected in the table part. Create a fixed asset card (Fixed Assets and Intangible Assets → Fixed Assets) and insert it into the line.
⚠️ "Insufficient funds in account 2930" / after processing, a balance remains in 2930 The initial cost in the document did not match the actual accumulated amount in the investment account. Open the balance sheet for 2930 by object and enter the exact amount of the balance.
⚠️ "Depreciation is not calculated at month-end closing" Three reasons: (1) the checkbox "Put into operation" is not checked; (2) the useful life or expense account is not filled; (3) the document date is later than the calculation month. Check the "Accounting" tab and the date.
⚠️ "Document not processed: date in a closed period" The recognition date fell in a month where "Editing prohibition date" is set. Move the date or remove the prohibition (Administration → Dates of editing prohibition).
⚠️ "Group of fixed assets not specified" Without a CIT group, the object will not enter the cost balance, and the depreciation deduction in the CIT declaration will be incorrect. Fill in the group (I–IV) on the tax accounting tab.
⚠️ "The fixed asset has already been put into operation by another document" Re-recognition of the same object doubles the cost. Check the journal (navigation link above) for any earlier document on this same inventory object.
9. FAQ
How do "Fixed Assets" differ from "Receipt of Goods and Services"? "Receipt" reflects the purchase and accumulates the cost in the investment account (2930) and VAT for credit. "Fixed Assets" is the next step: it transfers the cost to 2410, assigns depreciation, and puts the object into operation.
Why is depreciation not calculated after processing? Most likely, the checkbox "Put into operation" is unchecked, or the useful life and expense account are not filled. Depreciation in accounting starts from the month following the month of introduction.
Does the document generate ESF or SCT? No. Recognition of fixed assets is an internal operation. You receive the ESF upon purchase and issue it upon sale of fixed assets (in the document "Disposal of Fixed Assets"), where the VAT rate of 16% applies.
What investment account should be indicated? Usually 2930 "Construction in Progress / Capital Investments", for equipment to be installed — 2932. Check which account actually received the balance upon receipt.
How to accept fixed assets purchased before transitioning to 1C? Through the document "Entering Initial Balances" (section Fixed Assets and Intangible Assets), not through "Fixed Assets": there, accumulated depreciation and remaining term are specified.
Where to specify the group for CIT? On the tax accounting tab — "Group of Fixed Assets" (I–IV). It determines the maximum depreciation rate for CIT: I — 10%, II — 25%, III — 40%, IV — 15%.
What to do if the cost of the object is below the limit? Not enough...