Document "Acceptance of Fixed Assets for Accounting" (Documents.AcceptanceOfFixedAssetsForAccounting)

1. Identification

Purpose. The document formalizes the commissioning of fixed assets (FA) and reflects them on the organization's balance sheet in accounting (financial accounting) and tax accounting in the Republic of Kazakhstan. It is used by accountants when receiving equipment, completing capital construction, restructuring, as well as when identifying fixed assets during inventory. The document generates movements in the registers of fixed asset accounting, accounting accounts, depreciation parameters, and tax accounting for fixed assets, as well as a printed form of the acceptance-transfer act DA-1. All amounts are denominated in tenge (₸).

2. Attributes of Header and Table Parts

2.1 Header Attributes

If a mandatory field is not filled in, 1C will not process the document and will issue an error of the type “Field … is not filled in”.

2.2 Table Part “FA”

Line-by-line list of fixed assets being accepted for accounting.

In addition to mandatory fields, the row contains depreciation parameters (method, useful life, coefficient), date of commissioning, method of reflecting depreciation expenses, group and procedure for cost recovery for tax accounting, as well as flags for registering objects of property, transport, and land tax.

2.3 Table Part “InventoryCommission”

3. Forms

Additionally, mechanisms for group editing of depreciation parameters and accounting accounts for multiple rows of fixed assets simultaneously, as well as viewing/editing customs declaration numbers for imported fixed assets (link with customs declarations) are used.

4. Key Procedures of Modules

Evidence with exact paths path:string is not attached, therefore below are the typical document handlers of this type in BK 3.0. Specific procedure names are version-dependent and require verification according to the module of release 3.0.74.2.

Object Module:

• FillingHandler — filling in attributes during input based on (Receipt of Goods and Services, Inventory, Restructuring, Construction Object).
• FillingCheckHandler — control of mandatory attributes of the header and table part “FA” before saving.
• ProcessingHandler — formation of movements in accounting registers, accumulation, and information (see section 5). Here, financial accounting/tax accounting accounts, cost, and sub-accounts are determined.
• DeleteProcessingHandler — clearing of generated movements.

Document Form Module:

• OnCreateOnServer / OnOpen — initial setup of field visibility depending on OperationType.
• OperationTypeOnChange — restructuring of the form, clearing outdated attributes, substituting default accounts.
• NomenclatureOnChange, ConstructionObjectOnChange — auto-substitution of source accounting accounts and cost.
• FAOnChange (table part event) — substitution of fixed asset accounting accounts, depreciation account, and default parameters for the new row.
• Commands for printing the DA-1 act and group editing of depreciation parameters.

5. Processing and Movements

When processed, the document generates the following movements.

5.1 Accounting Registers

• Standard (FA): entry Dr AccountingAccountFA / Cr AccountingAccountForReceivingFA with sub-accounts (FA, subdivision, responsible person).
• Tax (Tax): similar entry in tax accounting (if the organization is a corporate income tax payer).

Standard entries according to the chart of accounts of the RK:

The initial cost is taken from the column “InitialCostFA”. VAT is not charged upon commissioning of fixed assets — input VAT (VAT rate in the RK from 2026 — 16%, account 1420/3130) is reflected at the acquisition stage, not at the acceptance stage.

5.2 Information Registers (Information)

• InitialInformationFAAccounting — initial cost, date of commissioning.
• FAStatusOrganizations — status of the fixed asset (accepted for accounting, in operation).
• FAAccountingLocation — responsible person, subdivision.
• FAAccountingDepreciationParameters — method, term, coefficient, cost for depreciation calculation.
• FAAccountingDepreciationAccrual — flag for depreciation accrual.
• FAAccountingDepreciationSchedules — depreciation schedule.
• FAAccountingExpenseReflectionMethods — method of reflecting depreciation expenses.
• FAAccountingAccounts — financial accounting and tax accounting accounts for fixed assets.
• FAEventsOrganizations — registration of the event “Acceptance for Accounting”.
• PropertyTaxObjects, TransportTaxObjects, LandTaxObjects — registration of tax objects (with established flags).
• FixedAssetsAccountedSeparately — registration of fixed assets for tax accounting in the RK.
• TaxAccountingFAObjects — group, procedure for cost recovery for tax accounting.

5.3 Accumulation Registers

• OrganizationsGoodsFA — write-off of equipment from the warehouse (movement “Expense”).

6. Related Objects and Input Based On

Input based on (document created from):

• Receipt of Goods and Services / Receipt of Equipment — commissioning of previously accepted asset.
• Inventory of FA — acceptance for accounting of identified unaccounted objects.
• Restructuring of FA.
• Documents for completion of capital construction (construction object).

Related Objects:

• Reference books: “Fixed Assets”, “Nomenclature”, “Organizations”, “Individuals” (responsible person, commission), “Organization Subdivisions”, “Warehouses”.
• Customs Declarations — for imported FA.
• Subsequent documents of the life cycle: “FA Depreciation”, “FA Transfer”, “Change of Depreciation Parameters”, “FA Write-off”, “FA Disposal”.
• Electronic documents of the RK (ESF via IS ESF, STS) — generated at the acquisition stage, not at the acceptance stage.

7. Extension Points

• Configuration Extension (BSL): overriding/adding ProcessingHandler, FillingHandler, FillingCheckHandler in the object module; adding custom handlers on the form (OperationTypeOnChange, events of the table part “FA”).
• Additional Attributes and Information — through the “Properties” mechanism (general plan of types of characteristics), without removing from support.
• Additional Handlers (BSP): additional printed forms, filling commands, and processing of the table part.
• Subscriptions to Events of processing/saving the document for integration with third-party accounting.
• Accounting Account Configuration — through the information register “FA Accounting Accounts” and rules for substituting accounts, without changing the code.