1. Identification
| Parameter | Value |
|---|---|
| Object Type | Document (Documents) |
| Object Name | WriteOffIntangibleAssets |
| Full Name | Document.WriteOffIntangibleAssets |
| Alias | “Write-off of Intangible Assets” |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Country | Kazakhstan, tenge (₸) |
| Interface Section | “Non-current Assets” → “Write-off of Intangible Assets” |
| Navigation Link | e1cib/list/Document.WriteOffIntangibleAssets |
Purpose. The document reflects the disposal of intangible assets (IA) from the organization's balance sheet: liquidation, moral wear and tear, identification of shortages during inventory, and other cases of removing IA from accounting. When processed, the document calculates the residual value of IA, writes off the initial cost and accumulated depreciation, generates movements for accounting and tax purposes, and removes the asset from relevant accounts (tax accounting of fixed assets, property tax). It is used by the accountant for accounting non-current assets; frequency ranges from single cases to several times a year depending on asset movements.
2. Attributes of Header and Table Parts
2.1 Header Attributes
| Attribute | Purpose | Mandatory |
|---|---|---|
Organization |
The organization from whose balance the IA is written off. Determines the chart of accounts, accounting policy, and analytical breakdown | Mandatory |
IntangibleAsset |
The object of IA being written off (IA directory). It pulls in the initial cost, accumulated depreciation, and tax accounting parameters | Mandatory |
BUExpenseAccount |
The accounting account to which the residual value and the result of disposal in accounting (period expenses / other expenses) relate | Mandatory |
TaxExpenseAccount |
The tax accounting account for attributing the residual value of IA for tax purposes (amount TaxAmount) |
Mandatory |
TaxAmount |
The residual value of IA for tax accounting — calculated automatically or entered manually (scenario 3.5) | Filled by calculation |
RemoveFromTaxAccounting |
Indicator (boolean): if True, a movement for removing IA from accounting for property tax is generated |
— |
StructuralSubdivision |
Subdivision — analytical cost breakdown; when changed, a check for the correspondence of the subaccount to the organization is performed | — |
Reason / basis for write-off |
Basis for disposal (liquidation, wear, etc.) — for the printed form of the act | — |
When changing the subdivision, a subaccount control is triggered: if the subaccount value does not match the selected organization, it is cleared (see p. 4).
2.2 Table Part “InventoryCommission”
Composition of the commission for the preparation of the write-off act (form DA-3).
| Column | Purpose | Mandatory |
|---|---|---|
Individual |
Commission member / chairman | Mandatory |
Role/Position |
Role in the commission (chairman, commission member) — for the printed form | — |
Failure to fill in any mandatory attribute or the column
Individualblocks processing with a message like “Field ... is not filled in.”
3. Forms
| Form | Purpose |
|---|---|
DocumentForm |
Main input form: header (organization, IA, BU/Tax expense accounts), table part of the commission, calculation and processing buttons. Contains handlers for subaccount control and recalculation of amounts |
ListForm |
List of IA write-off documents (opens via navigation link e1cib/list/Document.WriteOffIntangibleAssets) |
SelectForm |
Selecting a document from other objects (for example, when entering based on) |
| Printed form of the write-off act (DA-3) | Formation of the act of write-off of long-term assets with the composition of the inventory commission |
4. Key Procedures of Modules
There are no explicit BSL exports in evidence; below are procedures confirmed by metadata/code messages and typical document handlers of this type.
- Module form
Form.DocumentForm,OnChangeStructuralSubdivisionServer— when changing the structural subdivision, it checks the correspondence of the subaccount to the selected organization. If the subaccount does not relate to the organization, it is cleared with a message: “The value in the field 'Subaccount' does not correspond to the selected organization and has been cleared.” (text verbatim from release 3.0.68.1). FillProcessing— initial filling when creating: substitution of organization, default expense accounts, date (scenario 3.1).- Calculation of residual value for tax purposes — based on tax accounting data, it calculates the residual value and fills
TaxAmount(scenario 3.2). When manually adjusting (scenario 3.5), the calculation is disabled and values are entered manually. ProcessingConducting(object module) — generates movements in registers (see p. 5), calculates the residual value in accounting as “initial cost − accumulated depreciation,” removes the object from relevant accounts.FillInventoryCommissionProcessing— filling the table part with the composition of the commission for the act DA-3 (scenario 3.3).
5. Processing and Movements
When processed, the document generates records in the following registers (from metadata.register_records).
5.1 Accounting — AccountingRegister.Standard
- Write-off of the initial cost of IA: Cr 2730 “IA” → Dr
BUExpenseAccount. - Write-off of accumulated depreciation: Dr 2740 “Depreciation of IA” → Cr 2730.
Economic result: the residual value (initial cost minus accumulated depreciation) is attributed to the BU expense account.
5.2 Tax Accounting — AccountingRegister.Tax
- Write-off of the residual value of IA for tax purposes: Cr “Tax Account IA” → Dr
TaxExpenseAccountfor the amountTaxAmount.
5.3 Information Registers
| Register | Movement upon processing |
|---|---|
InformationRegister.IAStatesOrganizations |
Record with the event “Write-off”; date of removal from accounting = document date |
InformationRegister.FixedAssetsAccountedSeparately |
Update of the list of IA accounted separately for tax purposes |
InformationRegister.TaxAccountingObjectsFA |
Removal of IA from tax accounting of fixed assets (when the separate accounting indicator is set) |
InformationRegister.PropertyTaxObjects |
Removal of IA from accounting for property tax if RemoveFromTaxAccounting = True |
VAT on the write-off of IA is generally not charged (non-commercial disposal/liquidation — not a sale). If a taxable turnover arises from the operation (for example, sale of IA), VAT at a rate of 16% (RK, 2026) is reflected in account 3130 “VAT Payable”, and income is recorded in 6010 “Income from Sales”; a separate sales document with an ESF issuance in the ESF system is used for such an operation.
Control of processing. Unfilled mandatory attributes (Organization, IntangibleAsset, BUExpenseAccount, TaxExpenseAccount, column Individual) block processing.
6. Related Objects and Input Based on
- Directory “Intangible Assets” — source of data on initial cost, depreciation, and tax parameters; after write-off, the object's status changes to “Written Off”.
- Documents for acceptance of IA into accounting / accrual of depreciation — generate indicators from which the residual value on the write-off date is calculated.
- Printed form DA-3 “Act on the Write-off of Long-term Assets” with the composition of the inventory commission.
- Regulatory reports on property tax and tax accounting of FA — use movements of registers
PropertyTaxObjectsandTaxAccountingObjectsFA. - Input based on the results of asset inventory is possible (depending on configuration settings).
7. Extension Points
- Event subscriptions / extensions of handlers
ProcessingConductingandFillProcessing— for adding custom entries or pre-filling. - Redefinition of calculation
TaxAmount— if the methodology for determining the residual value for tax purposes differs from the standard. - Additional attributes and information (mechanism “Properties”) — for analytics of write-off reasons without changing metadata.
- Module form
DocumentForm— extension of handlerOnChangeStructuralSubdivisionServerand addition of custom filling checks. - Printed forms — connection of external printed forms of the write-off act through the mechanism of additional reports and processing.
Requires verification for a specific version: exact names of tax accounts for IA in the tax entry and the composition of additional subaccount checks — they are version-specific (the subaccount message is recorded in release 3.0.68.1 and may differ in 3.0.74.2).