---
title: "Document \"Asset Restructuring\" - Technical Description (BK 3.0.74.2)"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/dokument-restrukturizaciyaos-tehnicheskoe-opisanie-bk-3-0-en
source: BuhGPT
---

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

> **TL;DR:** 1. Identification Parameter Value Object Type Document (Documents) Name RestructuringFixedAssets Full Name Document.RestructuringFixedAssets Synonym “Restructuring of Fixed Assets” Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Interface Section “Fixed

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1. Identification

Parameter
Value

Object Type
Document (Documents)

Name
RestructuringFixedAssets

Full Name
Document.RestructuringFixedAssets

Synonym
“Restructuring of Fixed Assets”

Configuration
Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2)

Interface Section
“Fixed Assets” → “Restructuring of Fixed Assets”

Navigation Link
e1cib/list/Document.RestructuringFixedAssets

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

Attribute
Purpose
Mandatory

Organization
The organization for which the operation is conducted
Mandatory

OriginalFixedAsset
The fixed asset source, the cost/state of which is being restructured
Mandatory

OperationType
Defines the scenario (partial write-off, reclassification, change in depreciation, etc.) and the set of generated movements
Mandatory

TaxAccountingType
Type of accounting in tax accounting — manages reflection in tax accounting (TaxAccountingType)
Mandatory

Warehouse
Warehouse for accounting goods during partial write-off
Mandatory

PartialWriteOffCost
The amount of the fixed asset cost to be written off from its book value
Mandatory

2.2 Table Part “Fixed Assets”

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

Column
Purpose

FixedAsset
The fixed asset (original or new when splitting)

BookValue
Value according to accounting

AccountingAccount
Account for fixed assets in accounting (typical RK — 2410 “Fixed Assets”)

TaxAccountingAccount
Account for fixed assets in the tax chart of accounts

OrganizationSubdivision
Subdivision where the fixed asset is located (for reclassification)

ResponsiblePerson
Materially responsible person

2.3 Table Part “Goods”

Part of the cost of fixed assets accounted as TMC.

Column
Purpose

Nomenclature
Goods/material being accounted

Quantity
Quantity

Price
Price per unit, ₸

Amount
Amount of accounting, ₸

2.4 Table Part “Other”

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

Column
Purpose

Amount
Amount of write-off, ₸

WriteOffAccount
Account to which the amount relates

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:

Form
Purpose

Document Form (DocumentForm)
Main input form: header + table parts “Fixed Assets”, “Goods”, “Other”, selection of operation type

List Form (ListForm)
List of documents in the “Fixed Assets” section; opens via link e1cib/list/Document.RestructuringFixedAssets

Selection Form
Document selection when entering based on / in reports

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)

Operation
Debit
Credit

Accounting of goods during partial write-off
Accounts for TMC (1310/1320, goods — 1330)
Fixed asset account (2410)

Write-off of cost to other accounts (by table part “Other”)
Expense/other asset accounts (WriteOffAccount)
Fixed asset account (2410)

Write-off of accumulated depreciation
Depreciation account (2420)
Fixed asset account (2410)

Reclassification / transfer
Fixed asset account (2410, recipient analytics)
Fixed asset account (2410, source analytics)

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

Register
What it records

FixedAssetsStates
New state of fixed assets (active, in operation, partially written off)

FixedAssetsEvents
Restructuring event with reference to the underlying document

DepreciationParametersFixedAssetsAccounting
New term / depreciation coefficients

DepreciationAccrualFixedAssetsAccounting
Adjustment of depreciation accrual for future periods

CompositionOfFixedAssets
Update of the composition of fixed assets during splitting/merging

TaxAccountingObjectsFA
Registration/removal of FA objects (when RemoveFromTaxAccounting = True)

FixedAssetsAccountedSeparately
Accounting of fixed assets as a separate taxable asset

PropertyTaxObjects, TransportTaxObjects, LandTaxObjects
Removal from accounting for local taxes

5.4 Accumulation Registers

Register
What it records

RevaluationOfFixedAssets
Adjustment of revaluation when changing the cost of fixed assets

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).

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