Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You purchased a machine. The receipt has already been processed — the costs have been allocated to the capital investments account 2930, and VAT has been credited. However, depreciation is not calculated, there is no inventory number, and the asset has not been classified into any group of fixed assets in tax accounting. Until you enter "Acceptance for accounting of fixed assets", the equipment remains "in transit to the status of a fixed asset": it exists on the balance sheet, but has not started functioning as a fixed asset. This document is the button that transforms capital investments into a full-fledged fixed asset — it assigns the useful life, method of depreciation, responsible person, location, and tax group.
1. Purpose
The document transfers accumulated costs from the capital investments account (2930) to the fixed assets account (2410), assigns an inventory number to the asset, and sets all parameters for calculating depreciation in accounting and tax records. From the date of processing, the asset is considered put into operation.
2. Where to find
Fixed Assets and Intangible Assets → Receipt and Disposal of Fixed Assets → Acceptance for Accounting of Fixed Assets (button "Create").
To open the list directly in 1C: copy the navigation link and paste it via Main Menu → Service → Go to Navigation Link:
e1cib/list/Document.AcceptanceForAccountingOfFixedAssets
Usually, the document is entered based on "Receipt of Goods and Services" (type "Equipment") — then the counterparty, amount, and capital investment account will be pulled automatically.
2a. How to find out your release
Main Menu (icon "‡" at the top left) → Help → About the Program. There you will find the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release differs, the tab names may change slightly, but the logic remains the same.
3. How to fill out
Header
| Field | Why and what will happen in case of error |
|---|---|
| Organization (mandatory) | The chart of accounts and accounting policy are selected based on it. If you make a mistake in a multi-organization database, the entries will go to the wrong organization. |
| Date (mandatory) | Date of commissioning. Depreciation starts from this date (from the next month). If you set it retroactively in a closed period, 1C will not allow reprocessing or will recalculate closed months. |
| Type of operation (mandatory) | Determines the source of cost: "Equipment", "Construction Objects" or "Based on Inventory Results". Changes the composition of tabs — choose before filling out the table part. |
| Fixed Asset Event | Usually "Acceptance for accounting with commissioning". Affects the status in the "Fixed Asset Status" register. |
| Responsible Person (mandatory for the act) | Materially responsible person. Will appear in the fixed asset act OS-1 and inventory card. If left blank, the printed form will be issued without a signatory. |
| Location of Fixed Asset / Department | Where the asset is "registered". The department affects which expense account future depreciation will be charged to. |
Tab "Equipment" (or "Construction Objects")
- Equipment / Construction Object (mandatory) — nomenclature or object where the cost has accumulated. This is where 1C takes the amount for write-off.
- Accounting Account — capital investment account, usually 2930. Costs will be charged from it. If it does not match the account from the receipt, the document will not find the balance and will be processed at zero or with an error.
Tab "Fixed Assets"
- Fixed Asset (mandatory) — card from the "Fixed Assets" directory. If the object does not exist yet, you create it right here. The inventory number is assigned here as well.
- Initial Cost (BU / NU) — pulled from the balance of the capital investments account. Check: if the counterparty sent an act for one amount, and you have a different one in your database — the discrepancy will be visible right here.
Tab "Accounting"
- Accounting Method — "Depreciation Calculation".
- Accounting Account — 2410 "Fixed Assets".
- Method of Depreciation Calculation — usually "Straight-Line".
- Useful Life (in months) (mandatory) — for example, 96 (8 years). If you make a mistake, depreciation will be calculated incorrectly every month.
- Method of Reflecting Depreciation Expenses (mandatory) — template for future depreciation entry (Dr 7210/8410 Cr 2420). If not filled, depreciation will be calculated but will not "land" on the expense account.
- Depreciation Account — 2420 "Depreciation of Fixed Assets".
Tab "Tax Accounting" (Fixed Assets)
- Cost for Taxation — base for tax depreciation.
- Group of Fixed Assets (mandatory for FA) — I (buildings, 10%), II (machines and equipment, 25%), III (computers, software, 40%) or IV (other, 15%). The group affects the depreciation rate in the corporate income tax declaration (form 100.00). If you make a mistake in the group, you will overstate or understate the deduction.
Checked — click Post and Close.
4. Analyzed example with entries
Given. LLP "Astana-Prom" purchased a woodworking machine. Upon receipt ("Receipt of Goods and Services", type "Equipment") the price is 2,320,000 ₸, including VAT 16% = 320,000 ₸. The cost excluding VAT is 2,000,000 ₸.
The receipt formed:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 2930 | 3310 | 2,000,000 | Capital investments in equipment |
| 1420 | 3310 | 320,000 | VAT credited (16%) |
The machine belongs to Group II of FA (machines and equipment). The useful life in accounting is 96 months, method is straight-line. Responsible person is the workshop manager.
We enter "Acceptance for accounting of fixed assets" dated 04.09.2026, operation type "Equipment". Upon processing:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 2410 | 2930 | 2,000,000 | The machine is accepted for accounting as a fixed asset |
The initial cost of the fixed asset = 2,000,000 ₸. From October 2026, depreciation will start to be calculated: 2,000,000 / 96 ≈ 20,833 ₸/month (Dr 8410/7210 Cr 2420). In tax accounting, the cost of 2,000,000 ₸ will increase the cost balance of Group II, and depreciation in declaration 100.00 will be at a rate of 25%.
The VAT document "Acceptance for accounting of fixed assets" does not affect — the credit has already been reflected upon receipt.
5. Types of operations
| Type of operation | When to use | Source of cost |
|---|---|---|
| Equipment | Purchase of a ready-made object that does not require installation/construction | Capital investment account 2930 (nomenclature "Equipment") |
| Construction Objects | Commissioning of a constructed/installed object where costs accumulated according to the estimate | Construction object (2930) |
| Based on Inventory Results | Accounting for previously unaccounted fixed assets identified during inventory | Manual entry of cost (Cr income) |
6. What is formed upon processing
Accounting entries: Dr 2410 Cr 2930 (or Cr income — in case of inventory).
Movements in registers:
- "Fixed Asset Status of Organizations" — status "Accepted for accounting / Put into operation".
- "Initial Information of Fixed Assets (accounting / tax accounting)" — cost, useful life, method.
- "Parameters for Depreciation Calculation of Fixed Assets (BU / NU)" — account, method of reflection.
- "Location of Fixed Assets", "Responsible Person of Fixed Assets" — linking to the department and responsible person.
- "Cost Balance of Group" (tax accounting of FA) — increase in the balance of the group.
Electronic documents (ESF / CNT) do NOT form this document. The ESF is issued by the supplier, and the incoming ESF and CNT are reflected at the receipt stage. "Acceptance for accounting of fixed assets" is an internal operation and is not sent to external IS.
7. Printed forms
Available by clicking "Print":
- Act of Acceptance of Fixed Assets (OS-1) — the main document for commissioning;
- Inventory Card for Fixed Assets (OS-6) — created for the object;
- Act of Acceptance of Fixed Assets (if available — for a group of objects).
8. Common errors
"The value of the attribute 'Method of reflecting depreciation expenses' is not filled in." Fill in the method in the "Accounting" tab — otherwise, there will be nowhere to allocate the depreciation.
"Insufficient funds in account 2930" / cost pulled in as zero. The accounting account or nomenclature in the document does not match those in the receipt. Open the balance sheet for 2930, find the actual balance, and specify the same account/object. Ideally, enter the document based on the receipt.
"The group of fixed assets is not filled in." In the "Tax Accounting" tab, select a group I–IV. Without it, the asset will not enter the cost balance and will "drop out" of the corporate income tax declaration.
Depreciation is not calculated in the month of entry. This is normal: depreciation starts from the next month after entry. Check the document date.
"The document date is earlier than the date of the prohibition on data changes." The period is closed. Remove the prohibition date (Administration → User and Rights Settings) or change the date within the open period.
9. FAQ
See the section below — the same questions are highlighted separately.
10. Related documents
Based on what "Acceptance for accounting of fixed assets" is entered:
- "Receipt of Goods and Services" (type "Equipment") — purchase;
- "Receipt of Additional Expenses" — if the cost increased due to delivery/installation;
- "Inventory of Fixed Assets" — when accounting for identified objects.
What is entered after / based on fixed assets:
- "Depreciation of Fixed Assets" (regulatory operation for month-end closing);
- "Transfer of Fixed Assets", "Change of Fixed Asset Status";
- "Write-off of Fixed Assets", "Transfer of Fixed Assets" — upon disposal.
How to find out your release
Main Menu → Help → About the Program — there you will find a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)" and the platform version. Compare with it: the instructions are relevant for release 3.0.74.2.
The material is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Rates and limits — according to RK norms for 2026: VAT 16%, MRP 4,325 ₸, MSP 85,000 ₸.