Document "ПередачаНМА" (Documents.ПередачаНМА) — technical description

1. Identification

Purpose. The document records operations of disposal and transfer of intangible assets (IA): sale to a counterparty, gratuitous transfer, as well as internal movement of IA between structural subdivisions of the organization. The document ensures parallel recording in accounting (AC) and tax (TA) accounting, automatically generates postings for income from sale, write-off of book value, VAT accrual and settlements with the counterparty, and also updates the state of the IA object (“Disposed”). It generates a printed form of the acceptance-transfer certificate (DA-1).

Where to find in 1C: section “Non-current assets” → “Transfer of Intangible Assets” (in the interface the document also belongs to the block for accounting of fixed assets and IA).

2. Header attributes and tabular sections

2.1 Header attributes (mandatory)

If any of the listed attributes is not filled in, the platform does not post the document and issues the error “Field … is not filled in”.

2.2 Tabular sections

3. Forms

4. Key module procedures

No separate BSL code is attached in evidence, so below are typical handlers of a document of this type in Accounting 3.0 for the RK:

• ObjectModule → ОбработкаЗаполнения — default filling upon entry (including on the basis of an issued invoice, a contract): substitution of the organization, counterparty, accounting accounts from the settings.
• ObjectModule → ОбработкаПроведения — main logic: calculation of the book value of the transferred IA, generation of movements in the accounting/tax registers, VAT register and information registers of IA states/tax accounting.
• ObjectModule → ОбработкаУдаленияПроведения — clearing of movements when posting is canceled.
• ObjectModule → ПередОписью/ПередЗаписью — control of filling in mandatory attributes, recalculation of amounts by the exchange rate and multiplicity of mutual settlements.
• ManagerModule → Печать — generation of the printed form of the DA-1 certificate.
• DocumentForm → ПриСозданииНаСервере, КонтрагентПриИзменении, НематериальныйАктивПриИзменении, СтавкаНДСПриИзменении — dynamic filling of accounts and recalculation of VAT in the header.

The exact names/lines of procedures are version-specific and clarified by the object module of the specific delivery 3.0.74.2 (requires verification only in this part).

5. Posting and movements

When posted, the document generates movements in the following registers (according to metadata.register_records). Below is the standard logic and typical accounts of the RK chart of accounts.

5.1 AccountingRegister.Типовой (accounting)

Sub-account items: Counterparty, Contract, Subdivision, IA — depending on the account settings.

5.2 AccountingRegister.Налоговый (tax accounting)

Similar postings on the accounts of the tax chart (if УчитыватьКПН = Истина): Dr “TA settlement account” / Cr СчетДоходовНУ; Dr СчетРасходовНУ / Cr “TA IA account”.

5.3 AccumulationRegister.НДС

Movement of the “Receipt” type — accrual of VAT payable (СуммаНДС, НДСВидОперацииРеализации). Analytics: Counterparty, Contract, BasisDocument (invoice).

5.4 Information registers

• СостоянияНМАОрганизаций — recording of the new state “Disposed” (disposal date = document date, reason — transfer to the counterparty). Analytics: Organization, IntangibleAsset.
• ОбъектыНалоговогоУчетаФА — at ПризнакОбъектаФА = Истина — removal of the fixed asset object from tax accounting. Analytics: Organization, IA, type of TA.
• ОбъектыИмущественногоНалога — removal of the IA from property tax accounting (a rare case for taxable IA).
• ФиксированныеАктивыУчитываемыеОтдельно — removal of the IA from separate accounting by subdivisions (if it was maintained).

5.5 Example of VAT calculation (RK, 2026)

At a contractual transfer value of 1,000,000 ₸ excluding VAT at a rate of 16%:

• VAT = 1,000,000 × 16% = 160,000 ₸ (Dr 1210 / Cr 3130);
• Income = 1,000,000 ₸ (Dr 1210 / Cr 6010);
• total to be received from the counterparty = 1,160,000 ₸.

The book value of the IA is written off by a separate posting Dr 7010 / Cr 2700.

6. Related objects and entry on the basis

Entry on the basis / sources of filling:

• Issued invoice (ESF) — registration of the fact of transfer after issuing the ESF in the ESF IS;
• Counterparty contract — substitution of the mutual settlement terms.

Documents entered on the basis of “Transfer of Intangible Assets”:

• Issued invoice (ESF) — if it is necessary to issue an electronic invoice after posting;
• SNT (accompanying waybill for goods) — if necessary (for IA it is applied to a limited extent).

Related accounting objects: the “Intangible assets” catalog, information registers of IA states and tax accounting, the RK chart of accounts, the VAT accumulation register, the “Counterparties”, “Counterparty contracts”, “Subdivisions”, “Individuals” (commission) catalogs.

7. Extension points

• Event subscriptions (Документ.ПередачаНМА) — on ОбработкаПроведения, ПередЗаписью for adding custom movements or control.
• Configuration extension — overriding of object module/form procedures without removing from support; adding header attributes and tabular section columns.
• Additional processing/reports (SSL) — binding to the document via ДополнительныеОтчетыИОбработки.
• Printed forms — adding external printed forms to the DA-1 certificate via the SSL “Printing” mechanism.
• Common IA accounting modules — overridable procedures for generating postings and determining default accounting accounts.
• Additional attributes and information — via the SSL chart of characteristic types (without changing the metadata structure).

Reference values for the RK for 2026 (for the context of calculations)

These rates do not directly apply to the “Transfer of Intangible Assets” document itself (the document works with VAT, income and cost), they are provided as a single reference context of the RK configuration.