---
title: "Document \"Reserves\" in 1C:Accounting for Kazakhstan 3.0 — creation, recovery and use of provisions"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/dokument-rezervy-v-1s-buhgalteriya-dlya-kazahstana-3-0-so-en
source: BuhGPT
---

# Document "Reserves" in 1C:Accounting for Kazakhstan 3.0 — creation, recovery and use of provisions

> **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You are closing the year and taking inventory of settlements. One customer has been hanging on account 1210 for the eighth month already: they won't sign the reconciliation statement, the phone is silent, 

---

Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).

You are closing the year and taking inventory of settlements. One customer has been hanging on account 1210 for the eighth month already: they won't sign the reconciliation statement, the phone is silent, letters go unanswered. Under accounting rules, you cannot keep this debt on the balance sheet as a "live" asset — you need to create a provision for doubtful claims against it. This is exactly what the "Provisions" document is opened for. It is also useful when a provision needs to be reversed (the debtor unexpectedly paid) or when a bad debt is written off against it.

1. Purpose

The "Provisions" document creates, reverses and uses estimated provisions: for doubtful claims, for warranty obligations and other estimated liabilities. It makes entries to the contra-asset provision accounts (1290, 3430/4210) in correspondence with expense and income accounts, and also maintains provision analytics in the registers.

2. Where to find it

You can open the list in two ways:

- Via the menu: the "Operations" section → block of regulated/closing operations → "Provisions". The "Create" button opens a new document.

- Via a navigation link (fastest): menu "Tools" → "Functions for technical specialist" → "Open navigation link" (or "Go to navigation link"), paste:

e1cib/list/Документ.Резервы

The exact location of the document in the interface depends on the rights and section panel you have configured — if you cannot see it under "Operations", use the navigation link or the configuration search (Ctrl+E → "Provisions"). This is the only point in the guide that is worth checking against your interface setup.

2a. How to find out your release

Menu "Help" → "About the program". In the window that opens: the "Configuration" line shows the edition and release number (for example, Accounting for Kazakhstan, edition 3.0 (3.0.74.2)), and the "Platform" line shows the "1C:Enterprise" version. If your release is below 3.0.74, the set of fields and operation types may differ slightly.

3. How to fill in — field by field

Field
Req.
Why it matters and what happens if wrong

Organization
✅
The chart of accounts and accounting policy are selected based on it. If you have several organizations and the wrong one is selected, the provision will end up on someone else's balance sheet.

Date
✅
Determines the period of the entries. Set the last date of the month/year to which the provision relates — otherwise the provision will "move" into another reporting period and distort the financial result.

Type of operation
✅
Sets the logic of the entries: creation, reversal or use of the provision (see section 5). A wrong type means wrong account correspondence.

Type of provision
✅
Doubtful claims / warranty obligations / other estimated liabilities. The default accounts and the printed calculation statement depend on it.

Counterparty
✅ (for doubtful debts)
Debt analytics. For a receivables provision it is mandatory, otherwise the provision will not be "tied" to a specific debt and cannot be correctly used when writing off.

Contract
✅ (for doubtful debts)
The provision is calculated by contract. Without it, 1C will not find which debt to settle when writing off.

Provision account
✅
Contra-asset account: 1290 "Provision for doubtful claims" (against 1210); for estimated liabilities — 3430 (short-term) or 4210 (long-term). A wrong account will distort both the balance sheet and tax accounting.

Expense / income account
✅
On creation — expense account 7440 "Other expenses" (or 7210 "Administrative expenses"); on reversal — income account 6240 "Other income". A wrong expense account distorts cost of sales and the tax base.

Cost item / other income and expense item
✅
Analytics for 7440/6240. Important for the profit and loss statement and for tax accounting (whether the provision expense is deductible or not).

Provision amount
✅
The actual amount of the provision in tenge. When using the provision, it cannot exceed the previously accrued balance for this counterparty/contract.

Tax accounting flag (deduction)
—
A mark indicating whether the provision expense goes to CIT deductions. Under the Tax Code of the RK, a deduction for doubtful claims is possible only under the conditions of Art. 248 (the statute of limitations has expired, etc.). If you clear the flag by mistake, the expense will not be included in deductions.

Comment
—
For the audit trail: details of the reconciliation statement, the number of the order to create the provision. Helps during an audit.

Order of work: Organization → Date → Type of operation → Type of provision → Counterparty/Contract → Accounts and items → Amount → the "Post and close" button.

4. Worked example with entries

Situation. LLP "Astana-Story" owes you 2,400,000 ₸ for goods (account 1210). The debt is 220 days overdue, contact is lost. By order of the manager, you create a 100% provision.

You fill in the "Provisions" document:

- Date: 31.12.2026

- Type of operation: Creation of provision

- Type of provision: For doubtful claims

- Counterparty: LLP "Astana-Story", Contract: "Supply No. 14"

- Provision account: 1290, Expense account: 7440, Item: "Provision for doubtful debts"

- Amount: 2,400,000 ₸

Entry on posting:

Dr
Cr
Amount, ₸
Description

7440
1290
2,400,000
Provision accrued for a doubtful claim

On the balance sheet, the receivable 1210 (2,400,000) is now "offset" by the contra-account 1290 (−2,400,000) → net AR = 0.

Continuation — a quarter later the debt is recognized as bad (the statute of limitations has expired). You enter a new "Provisions" document:

- Type of operation: Use of provision (write-off against the provision)

- Same counterparty/contract, Amount: 2,400,000 ₸

Dr
Cr
Amount, ₸
Description

1290
1210
2,400,000
Bad debt written off against the provision

Alternative — the debtor paid. If "Astana-Story" had repaid the debt, you would create a document with the type Reversal of provision:

Dr
Cr
Amount, ₸
Description

1290
6240
2,400,000
Provision reversed, other income recognized

Note: the provision itself does not affect VAT. VAT (the 2026 rate is 16%) was accrued back at the sale with the entry Dr 1210 Cr 3130. Writing off a bad debt through the provision does not automatically adjust VAT — if a reduction of turnover is required, a separate adjustment/additional ESF is issued.

5. Types of operation

- Creation (accrual) of provision — Dr expense account Cr provision account. Increases the provision.

- Reversal of provision — Dr provision account Cr income account (6240). Reduces the provision when the grounds cease (the debtor paid, the obligation was settled).

- Use of provision (write-off) — Dr provision account Cr asset/liability account (1210 when writing off a bad receivable). Settles the provision against the written-off debt.

- Adjustment of provision amount — additional accrual or partial reduction based on the results of revaluation at the reporting date.

6. What is generated on posting

- Entries in the accounting register "Self-supporting" — see the tables above (7440/1290, 1290/1210, 1290/6240).

- Movements in the information/accumulation register for provisions — provision balances broken down by organization, type of provision, counterparty and contract. It is from these that the provision balance is checked during "Use".

- Movements in tax accounting — temporary/permanent differences if the accounting provision amount does not match the CIT tax deduction.

- The "Provisions" document does NOT generate electronic documents (ESF/SNT) — this is an internal accounting document, not related to the sale of goods/services. ESF in the ESF IS and SNT are issued by other documents.

7. Printed forms

Via the "Print" button, the document usually produces:

- Accounting statement — with entries and amounts (a supporting document for the file).

- Provision calculation statement — a breakdown of the provision amount calculation by counterparties/contracts as of the date.

8. Common mistakes

- "The value of the attribute ''Provision account'' is not filled in" — the contra-account is not selected. Specify 1290 (doubtful claims) or 3430/4210 (estimated liabilities).

- "Counterparty (contract) is not specified" for the provision type "for doubtful claims" — fill in the debtor analytics, otherwise the provision cannot be used when writing off.

- "The provision amount exceeds the provision balance for this settlement object" — during "Use"/"Reversal" you are trying to write off more than was accrued. Check the balance in the provisions register and reduce the amount.

- "The document was posted incorrectly: the entry amount does not match the 1210 balance" — you are writing off more against the provision than the debt outstanding. Check the balance of account 1210 for this contract.

- The provision was not included in CIT deductions — the tax accounting flag was cleared or the debt does not meet the conditions of Art. 248 of the Tax Code of the RK. Check the deduction flag and the grounds.

9. FAQ

Where is the "Provisions" document located in 1C?
The "Operations" section (block of regulated operations) or via the navigation link e1cib/list/Документ.Резервы. The exact location depends on the section panel setup.

Which account should be used for a provision for doubtful debts in the RK?
The contra-asset account 1290 "Provision for doubtful claims" in correspondence with the expense account 7440 "Other expenses": Dr 7440 Cr 1290.

How do I write off a bad receivable against the provision?
With a new document with the operation type "Use of provision": Dr 1290 Cr 1210 for the amount of the debt. The provision balance for the counterparty is reduced accordingly.

What to do if the debtor paid after the provision was created?
Create the operation type "Reversal of provision": Dr 1290 Cr 6240 — the provision is closed, other income is recognized.

Does the provision affect VAT?
No. A provision is an estimated value in accounting. VAT (in 2026 the rate is 16%) is accrued at the sale. Writing off a debt through the provision does not in itself adjust VAT; if necessary, a separate adjustment/additional ESF is issued.

Does the provision expense go to CIT deductions?
Only if the conditions of the Tax Code of the RK for doubtful claims are met (expiry of the statute of limitations, etc.). The tax accounting flag in the document is responsible for this; otherwise a permanent/temporary difference arises.

On which date should the provision be posted?
Usually the last day of the reporting period (month, year) — as of the valuation date. Otherwise the provision will end up in the wrong financial result.

Does the document generate an ESF or SNT?
No. This is an internal accounting document; it does not create electronic documents in the ESF IS.

Can I create a provision for several counterparties at once?
Each provision is maintained by counterparty and contract. If your release has a tabular section — you fill it in with rows; if not — you enter separate documents for each debtor.

How do I check the provision balance?
With a report on account 1290 (a balance sheet for the account with analytics by counterparties) or the printed "Provision calculation statement".

10. Related documents

- On what basis it is entered: the settlements inventory report, the order to create the provision, data on account 1210 (sales — "Sale of goods and services" documents).

- What is entered/done afterwards: "Use of provision" with the same "Provisions" document (write-off Dr 1290 Cr 1210); on partial payment — "Reversal of provision". Provision data flows into the balance sheet and the profit and loss statement, and the differences into the CIT calculation.

How to find out your release: menu "Help" → "About the program" — the "Configuration" line will show the edition and release number, the "Platform" line — the "1C:Enterprise" version.

This guide is prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. On other releases the set of fields and operation types may differ.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_