Document "Revaluation of Fixed Assets" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document is intended to reflect the revaluation (increase or decrease) of the initial and residual value of fixed assets in accounting (BU) and tax (NU) accounting. It is used by the accountant or chief accountant when conducting periodic (annual) or one-time revaluation of fixed assets to fair value in accordance with IFRS and national standards of the Republic of Kazakhstan.

The document:

• generates entries in the revaluation accounts;
• adjusts accumulated depreciation proportionally to the change in value (when using the proportional method);
• records differences in income/expenses;
• updates depreciation parameters (rate, useful life) and registers the event “Revaluation” in the fixed asset card.

It is used relatively rarely — usually once or twice a year or when there is a significant change in the market value of assets.

Where to find in 1C: section “Fixed Assets” → “Revaluation of Fixed Assets”. Navigation link: e1cib/list/Document.RevaluationOfFixedAssets.

2. Attributes of Header and Table Parts

2.1 Header Attributes (Mandatory)

Standard header attributes of the document: Number, Date, Posted, Comment, Responsible.

If any of the listed attributes are not filled, the platform will not post the document and will display the message “Field … is not filled”.

2.2 Table Part “FA”

Comparison of RevaluedBUValue with BUValue determines the direction of the operation: increase (>), decrease (<) or no movement (=).

3. Forms

4. Key Module Procedures

Evidence contains structure, registers, and scenarios, but the original BSL code of handlers is not provided. Below are typical handlers for this type of object in BK 3.0.

Object Module:

• ProcessPosting(Refusal, PostingMode) — main handler: calculation of differences for each row in the table part “FA”, generation of movements in the accounting registers (“Typical”, “Tax”), accumulations, depreciation information registers, and fixed asset events.
• ProcessFilling(FillingData, …) — filling the header with values from accounting policy and data when entering based on.
• CheckFilling(Refusal, CheckedAttributes) — control of mandatory attributes (Organization, RevaluationMethod, accounts, FixedAsset in rows).

Form Module:

• FillByFAList / FillByName — auto-fill commands for the table part (see scenarios 3.1–3.2) with substitution of current values and depreciation from registers.
• OrganizationOnChange, RevaluationMethodOnChange — re-filling accounts and recalculating dependent fields.
• FixedAssetOnChange (table part event) — substitution of current value and depreciation of the selected fixed asset.

5. Posting and Movements

When posting, the document generates entries in the following registers (from metadata.register_records):

1. InformationRegister.DepreciationParametersOfFAAccounting — updates the depreciation rate and useful life after revaluation.
2. InformationRegister.EventsOfFAOrganizations — registration of the event “Revaluation” in the fixed asset card.
3. AccumulationRegister.RevaluationOfFixedAssets — accumulation of increase/decrease amounts for analytics.
4. AccountingRegister.Tax — tax entries (if TaxAccountingType/AccountForCIT = True).
5. AccountingRegister.Typical — main accounting entries.

5.1 Typical BU Entries (Register “Typical”)

Increase (RevaluedBUValue > BUValue):

Decrease (RevaluedBUValue < BUValue):

5.2 NU Entries (Register “Tax”)

Formed similarly to BU in the “Tax” chart of accounts when accounting for corporate income tax (TaxAccountingType is set). Accounts are taken from the attributes NUIncomeAccount / NUExpenseAccount.

The revaluation document does not generate movements for VAT/ESF/CIT — this is an internal operation that is not a sale. VAT payer in RK 2026: rate 16%; ESF (IS ESF) and CIT apply to documents of goods movement and sales, not to revaluation of fixed assets.

6. Related Objects and Entry Based On

• Directory “Fixed Assets” — source of revalued objects; the event “Revaluation” is reflected in its card.
• Information Register “Depreciation Parameters of FA (Accounting)” — used for calculating recalculated depreciation and updated by the document.
• Organization's Accounting Policy — source of values for auto-filling accounts, method, and indicator of tax accounting.
• Depreciation / Month-End Closing Documents — use updated depreciation parameters after revaluation.
• Entry Based On / Copying — typical scenario 3.5: creating a correcting or repeating document by copying (next period — the same set of fixed assets).

7. Extension Points

• Object Module Handlers (ProcessPosting, ProcessFilling, CheckFilling) — extendable through the “Configuration Extensions” mechanism (annotations &Before, &After, &InsteadOfProcessPosting).
• Forms — adding attributes/commands to the document and list forms through extensions without removing from support.
• Auto-Filling Rules for table part “FA” — overriding commands FillByFAList / FillByName for non-standard selection algorithms.
• Additional Movements — registering custom entries (for example, in industry accumulation registers) through &After("ProcessPosting").
• Scenario 3.3 (manual adjustment) — setting a flag for manual adjustment of movements to reflect situations not covered by the standard algorithm.

Requires verification (version-specific): the exact composition of columns in the table part “FA” and the set of auto-filling accounts may differ between releases of the 3.0.74.x line — verify with the configurator of the specific installed version.