--- title: "Document \"Recognition of Intangible Assets\" (Documents.RecognitionOfIntangibleAssets)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/dokument-prinyatie-k-uchetu-nma-documents-prinyatiekuchet-en source: BuhGPT --- # Document "Recognition of Intangible Assets" (Documents.RecognitionOfIntangibleAssets) > **TL;DR:** 1. Identification Parameter Value Object Type Document (Document) Name AcceptanceOfIntangibleAssets Full Name Document.AcceptanceOfIntangibleAssets Synonym “Acceptance of Intangible Assets” Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Interface Secti --- 1. Identification Parameter Value Object Type Document (Document) Name AcceptanceOfIntangibleAssets Full Name Document.AcceptanceOfIntangibleAssets Synonym “Acceptance of Intangible Assets” Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Interface Section “Fixed Assets” → “Acceptance of Intangible Assets” Navigation Link e1cib/list/Document.AcceptanceOfIntangibleAssets Purpose. The document registers the acceptance and commissioning of intangible assets (IA) of the organization in accounting and tax records. It serves as the transition point for IA into the “accepted for accounting” state: it records the initial cost, accounting accounts, methods of depreciation calculation, and tax parameters, forming the basis for subsequent depreciation calculations. It is used by accountants and asset accounting specialists for any acquisition of IA — purchase, gratuitous receipt, self-creation, or discovery during inventory. It is usually created based on the document “Receipt of IA” or “Inventory of IA”. Important. The primary accounting entries for capital investments in IA (debit of the IA accounting account, credit of the accounts payable/capital investments) are typically generated by the document “Receipt of IA”. The document “Acceptance of Intangible Assets” focuses on registering accounting parameters through information and accumulation registers, rather than on primary entries for acquisition. 2. Attributes of Header and Table Parts 2.1. Header Attributes Attribute Type Mandatory Purpose Organization ReferenceLink.Organization Yes The organization accepting IA for accounting. Determines the chart of accounts, accounting policy, and register breakdown. Date Date Yes Date of acceptance for accounting — the moment of commencement of operation and start of depreciation calculation. Number String Auto Document number (configuration numbering). Responsible ReferenceLink.Users No User responsible for the document. Comment String No Arbitrary text explanation. 2.2. Table Part “IA” Main table part with a list of assets accepted for accounting. Column Type Mandatory Purpose IntangibleAsset ReferenceLink.IntangibleAssets Yes Reference to the IA card. CostBA Number Yes Initial cost in accounting (in tenge, ₸). AccountingAccountBA ChartOfAccountsLink Yes IA accounting account in BA. DepreciationAccountBA ChartOfAccountsLink Yes Accumulated depreciation account for IA in BA. UsefulLife Number No Useful life (months). For IA with an indefinite term, this is not filled — depreciation is not accrued. DepreciationMethod EnumerationLink No Method of depreciation (e.g., straight-line). ExpenseRecognitionMethod ReferenceLink.ExpenseRecognitionMethods No Accounts and analytics for allocating depreciation expenses. CostNT Number No Cost for tax accounting of fixed assets. Subdivision ReferenceLink.OrganizationSubdivisions No Place of operation / cost center. Control of Filling. Mandatory fields: Organization (header) and in the rows of the table part — IntangibleAsset, CostBA, AccountingAccountBA, DepreciationAccountBA. If a mandatory field is not filled, posting is blocked with the message “Field … is not filled”. 3. Forms Form Purpose Document Form (DocumentForm) Main input form: header + table part “IA”, buttons “Post”, “Save”, input based on. List Form (ListForm) List of documents “Acceptance of Intangible Assets” filtered by organization and period. Opens via link e1cib/list/Document.AcceptanceOfIntangibleAssets. Selection Form (SelectionForm) Selecting a document from other configuration objects. 4. Key Procedures of Modules Evidence by BSL code is not attached, so below are the typical document handlers of this type in configurations on BSL. Specific procedure names require verification by code version 3.0.74.2. Object Module: - ProcessPosting(Refusal, PostingMode) — generates movements in information and accumulation registers (see section 5). Here, sets of records of initial information, states, and tax accounting parameters are filled. - ProcessFilling(FillingData, ...) — filling when inputting based on (from “Receipt of IA” / “Inventory of IA”): transferring IA, costs, accounts. - CheckFilling / ProcessCheckFilling(Refusal, CheckedAttributes) — control of mandatory fields in the header and rows. Form Module: - OnCreateOnServer — initial setup of the form, visibility of attributes. - Event handlers of the table part IAOnChange / IANewIntangibleAssetOnChange — auto-filling of accounts and depreciation parameters from the IA card and accounting settings. 5. Posting and Movements The document does not generate movements in the accounting register (no direct entries upon posting). Instead, it records data in information and accumulation registers, serving as the basis for subsequent calculations: Register Type Role InitialInformationIAAccounting Information Initial cost, term, and method of depreciation in BA. Read by depreciation calculation documents. ExpenseRecognitionMethodsForDepreciationIAAccounting Information Accounts and analytics for allocating depreciation expenses. IAStatesOrganizations Information Life cycle of IA (accepted for accounting / put into operation). TaxAccountingObjectsFA Accumulation/information Parameters for calculating tax adjustments for fixed assets. FixedAssetsAccountedSeparately Information Assets accounted separately in NT. PropertyTaxObjects Information Base for calculating property tax. Logic of Entries in Context (Kazakhstan, standard chart of accounts of the RK). The actual capital investments and the placement of IA on the balance sheet are reflected by the document “Receipt of IA”. An example of the entry for the receipt of IA from the supplier for the amount of 1,000,000 ₸ with VAT 16%: - Debit “IA accounting account” — Credit 3310 (accounts payable to suppliers) — 1,000,000 ₸ (cost excluding VAT); - Debit 1420 “VAT” (or the corresponding VAT accounting account to be credited) — Credit 3310 — 160,000 ₸ (VAT 16% = 1,000,000 × 16%); - Total payable to the supplier — 1,160,000 ₸. Subsequent depreciation calculation (as a separate document, based on data from registered registers): Debit expense account — Credit 2740/accumulated depreciation account for IA. All amounts are in tenge (₸). The VAT rate in the RK from 2026 is 16%. 6. Related Objects and Input Based On Basis documents (input “based on”): - “Receipt of IA” — main scenario: asset received, acceptance document is filled automatically. - “Inventory of IA” — when IA is discovered during inventory or accounting restoration. Manual input — when creating IA by own efforts without a formal receipt document. Data-consuming documents: - “Depreciation Calculation for IA” (and regulatory month-end closing operations) — read InitialInformationIAAccounting and ExpenseRecognitionMethodsForDepreciationIAAccounting. - Property tax calculation — uses PropertyTaxObjects. - Calculation of tax adjustments for FA — uses TaxAccountingObjectsFA. Directories: IntangibleAssets, ExpenseRecognitionMethods, Organizations, OrganizationSubdivisions. Typical application scenarios: - Creation based on “Receipt of IA” after physical receipt of the asset. - Manual input of IA without a receipt document (inventory, accounting restoration, self-creation). - Mass filling of identical depreciation parameters for a group of similar IA (e.g., licenses). - Adjustment of accounting accounts when changing/error in organization. - Acceptance of IA without depreciation calculation — for assets with an indefinite useful life (trademarks, domain rights): term and method of depreciation are not filled. 7. Extension Points - Event subscriptions (ProcessPosting, ProcessFilling) — for adding custom movements or filling logic without removing the document from support. - Configuration extensions — overriding document/list forms, adding header attributes and table part columns, inserting Before…/After… handlers. - Additional attributes and information (BSL mechanism) — extending analytics without changing metadata. - Additional processing — printing, filling, creating related objects through AdditionalReportsAndProcesses. - IA accounting settings — affect auto-filling of accounts and depreciation parameters; consider during customization of auto-filling. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_