Document "Asset Transfer" - Technical Description (Accounting for Kazakhstan 3.0)

1. Identification

Purpose. The document is intended to reflect the transfer of fixed assets between structural divisions of the organization and/or changes in material responsible persons (MRP) within one organization. It is used for internal transfers of assets without changing ownership rights. It is utilized by accountants and fixed asset accounting specialists during the physical transfer of an object, changes in organizational structure, or the transfer of material responsibility to another employee.

The document generates movements in the registers of location, depreciation schedules, and tax objects, ensuring the relevance of analytical accounting for fixed assets.

Where to find in 1C: section “Fixed Assets” → “Asset Transfer”.

Important: this is an internal document for asset movement. It does not reflect sales, VAT (16% in the RK from 2026), electronic invoices (ESF)/SNT, or settlements with counterparties — these mechanisms do not relate to the transfer of fixed assets between divisions.

2. Header Attributes and Table Parts

2.1 Header Attributes

2.2 Table Part “Fixed Assets”

The main table part with a list of transferred objects. Mandatory columns — the document cannot be processed without filling them (1C will issue “Field … is not filled”):

In the scenario of “changing only the MRP,” the field NewOrganizationSubdivision is filled with the same value as OrganizationSubdivision; only NewMRPOrganization changes.

3. Forms

4. Key Module Procedures

Evidence with paths path:string for modules is not attached, so below are typical document handlers of this type in BK 3.0 (the structure is standard for the line of typical configurations).

Object Module:

• ProcessingHandler(Refusal, ProcessingMode) — main handler: for each row in the table part “Fixed Assets,” it generates movements in the registers of location, schedules, and depreciation accruals, fixed asset events, and tax registers (see section 5).
• FillingHandler(FillingData, ...) — filling when entering based on / from fixed asset accounting documents.
• FillingCheck(Refusal, CheckedAttributes) — control of mandatory fields (Organization, columns of table part “Fixed Assets”).
• ProcessingDeletionHandler(Refusal) — clearing movements when canceling processing.

Form Module (DocumentForm):

• OnCreateOnServer — setting filters, default values (organization, subdivision).
• Selection / FillWithCurrentData — group filling of the initial subdivision and MRP based on the data from the register LocationOfFixedAssetsAccounting on the document date.
• Event handlers for table part columns (FixedAssetsOnChange, NewOrganizationSubdivisionOnChange) — substitution of the current location and control of correctness.

5. Processing and Movements

Key Feature. The document does not generate accounting entries (no movements in the accounting register Typical/Tax with Dr/Cr). The transfer of fixed assets between divisions within the organization is a change in analytics, not a business operation with a change in value or ownership, therefore no account correspondence arises.

Instead of entries, upon processing, information registers and accumulation registers are updated:

About the chart of accounts of the RK. Although this document does not create entries, in the overall methodology of BK 3.0, depreciation and related operations for fixed assets use accounts from the typical chart of the RK (for example, accumulated depreciation and expense accounts of subdivisions). Income/expense accounts for sales (6010/7010), VAT payable (3130, rate 16%), and settlements (1210/3310/1030) are not applicable to the internal transfer of fixed assets.

Control during processing: filling of Organization and all mandatory columns of table part “Fixed Assets”; correctness of the initial location relative to the data in the register on the document date.

6. Related Objects and Input Based On

Application Scenarios (from evidence):

• 3.1 Transfer of fixed assets between subdivisions — reorganization, new office, change of operating location.
• 3.2 Transfer of material responsibility without changing the subdivision — dismissal/transfer of MRP, fixed asset remains in place.
• 3.3 Mass transfer of fixed assets by list — office relocation, transfer to a branch, inventory with location adjustment.
• 3.4 Data correction in manual adjustment mode — correction of previously processed documents, restoration of data.
• 3.5 Printing of the invoice and form DA-4 — documentation of the primary transfer of fixed assets between subdivisions.

Related Objects:

• Directories: FixedAssets, OrganizationSubdivisions, Individuals (MRP), Organizations.
• Registers of fixed asset accounting (section 5) — source of initial analytics and receiver of new.
• Documents of fixed asset accounting: “Acceptance of Fixed Assets” (source of primary location), depreciation documents (consumers of updated analytics).

Input Based On: data of rows (current subdivision/MRP) are automatically filled from the register LocationOfFixedAssetsAccounting when selecting fixed assets. Further input based on the transfer itself is generally not provided by the typical configuration.

7. Extension Points

• Subscriptions to events of processing/recording the document — for additional analytics or integrations (for example, notifying MRP).
• Extension of the object module — overriding ProcessingHandler/FillingCheck for additional checks (prohibiting the transfer of fixed assets in the stage of disposal, etc.).
• Extension of the form — group filling, additional attributes (reason for transfer, basis order).
• Additional printed forms through the mechanism of external printed forms (AdditionalReportsAndProcesses) — alternative invoices/acts.
• Additional attributes and information (plan of types of characteristics) — without changing the configuration.

Requires verification for a specific release: the exact composition of columns in the printed form DA-4 and the list of updated tax registers may differ between subversions 3.0.74.x — check with the configurator of the installed database.