Document "Asset Restructuring" - Technical Description (BK 3.0.74.2)

1. Identification

Purpose. The document is intended for accounting operations related to changes in the state of fixed assets without their actual disposal:

• partial write-off of the cost of fixed assets (for example, after dismantling) with the accounting of part of the cost as goods (TMC) or other assets;
• reclassification of fixed assets between departments / transfer to storage while maintaining accounting records;
• splitting one fixed asset into several new ones or combining assets;
• recalculation of depreciation parameters (useful life, coefficients) after restructuring;
• removal of the asset from accounting for property, transport, and land taxes.

The document is used infrequently — in cases of modernization, splitting, reorganization of accounting for fixed assets. All amounts are in tenge (₸).

2. Attributes of Header and Table Parts

2.1 Header Attributes

2.2 Table Part “Fixed Assets”

Rows of fixed assets involved in the restructuring (original and/or new).

2.3 Table Part “Goods”

Part of the cost of fixed assets accounted as TMC.

2.4 Table Part “Other”

Part of the cost of fixed assets attributed to other accounts (expenses, other assets).

All listed fields are controlled for completion: if a mandatory field is not filled, 1C does not process the document and issues an error “Field … is not filled”.

3. Forms

The explicit composition of forms in evidence is not attached; for documents of this type in BK 3.0, standard forms are used:

The exact list of forms — requires verification in the specific delivery 3.0.74.2.

4. Key Procedures of Modules

From evidence, it follows that the mechanism for processing is distributed between the manager module and the object module:

• Manager Module — PrepareProcessingParameters. Central preparation procedure: forms 20+ temporary tables on various aspects of accounting (fixed assets, goods, others, events, states, depreciation accounting, tax accounting objects). Returns the structure of processing parameters.
• Object Module — ProcessPosting. Calls prepared parameters and passes them to specialized accounting “engines”:
  • FixedAssetAccounting — formation of movements in fixed asset registers (states, events, depreciation, composition, revaluation);
  • TaxAccountingProcedures — formation of movements in tax accounting (fixed asset objects, local tax objects, reflection in tax accounting).

Standard document handlers of this type (standard set of BK 3.0):

• CheckFillingHandler — control of mandatory attributes of the header and table parts;
• FillingHandler — filling in attributes when entering based on;
• BeforeSaving / BeforeSettingNewNumber — service logic of saving;
• DeletePostingHandler — clearing previously formed movements.

5. Posting and Movements

5.1 Accounting Entries (AccountingRegister.Standard)

Restructuring of fixed assets — internal operation without realization, therefore VAT is not charged: account 3130 “VAT Payable” is not involved, ESF/SNT are not issued. (For reference, for realization operations in the RK, the VAT rate of 16% applies for 2026.)

5.2 Tax Entries (AccountingRegister.Tax)

Formed when ConsiderCIT = True — similar entries in the tax chart of accounts reflecting TaxAccountingType.

5.3 Information Registers

5.4 Accumulation Registers

6. Related Objects and Input Based On

• Original Object: directory FixedAssets (attribute OriginalFixedAsset, table part “Fixed Assets”).
• Accounting of Goods: directory Nomenclature, directory Warehouses, TMC registers.
• Analytics: OrganizationSubdivisions, Individuals (Responsible Person), tax chart of accounts.
• Input Based On: the document can serve as a basis for subsequent operations with accounted goods (transfer, write-off, realization) and for documents of depreciation accrual using updated parameters.

The complete list of documents for input based on — requires verification in the specific configuration.

7. Extension Points

• Configuration Extension: interception of ProcessPosting and CheckFilling of the object module; addition of attributes/columns to table parts through extension.
• Manager Module: wrapping PrepareProcessingParameters to add custom temporary tables/movements.
• Forms: refinement of DocumentForm (handlers OnOperationTypeChange, auto-filling distribution amounts for “Goods”/“Other”).
• Event Subscriptions: processing of posting for fixed asset registers (FixedAssetsStates, FixedAssetsEvents) for integration with external accounting systems.
• Accounting Engines: customization through common modules FixedAssetAccounting and TaxAccountingProcedures (with caution — standard modules are updated during configuration updates).