1. Identification of the Object
| Parameter | Value |
|---|---|
| Object Type | Document (Documents.WriteOffFixedAsset) |
| Name | WriteOffFixedAsset |
| Synonym | “Write-off of Fixed Assets” |
| Configuration | Accounting for Kazakhstan, ed. 3.0 (3.0.74.2) |
| Country of Accounting | Republic of Kazakhstan (currency — tenge, ₸) |
| Where to find in the interface | Section “Fixed Assets” → “Write-off of Fixed Assets” |
| 1C Navigation Link | e1cib/list/Document.WriteOffFixedAsset |
Purpose. The document is intended for formalizing the disposal of fixed assets from the accounting (BU) and tax (NU) records of the organization. It is used by the accountant when writing off fixed assets due to physical/moral wear, accidents, liquidation, or when dismantling the object with the accounting of usable materials. The document generates entries in the accounts of fixed asset accounting and depreciation, movements in the registers of fixed asset and inventory accounting, and removes the object from tax accounting for property tax. It can be entered either independently for the selected fixed asset or based on an inventory.
2. Attributes of the Header and Table Parts
2.1. Header Attributes
| Attribute | Purpose | Mandatory |
|---|---|---|
Organization |
The organization from whose balance the fixed asset is written off. Determines the chart of accounts and accounting policy. | Yes |
Date / Number |
Date and number of the document; date = date of disposal of the fixed asset. | Yes |
Department / StructuralDepartment |
Place of operation/accounting of the fixed asset; affects cost analytics and selection of subaccounts. | — |
ExpenseAccountBU |
Account for recording expenses from disposal (write-off of residual value) in BU. Typically 7410 “Expenses from Disposal of Assets”. | Yes |
ExpenseAccountNU |
Analog of the expense account in the tax chart of accounts. | Yes |
IncomeAccountBU |
Account for income from accounting materials after dismantling in BU. Typically 6210 “Income from Disposal of Assets”. | Yes |
IncomeAccountNU |
Analog of the income account in the tax plan. | Yes |
Event |
Event of the fixed asset (“Write-off/liquidation”), recorded in the event register. | — |
Comment / Responsible |
Service attributes. | — |
Control of Filling: if
Organization,IncomeAccountBU,IncomeAccountNU,ExpenseAccountBU,ExpenseAccountNUare not filled in — the platform will not process the document and will issue an error “Field … is not filled in”.
2.2. Table Part “Fixed Assets”
| Column | Purpose | Mandatory |
|---|---|---|
FixedAsset |
The fixed asset being written off. Key column — it determines the initial/balance value and accumulated depreciation. | Yes |
Value / ValueNU |
Initial (balance) value according to BU/NU (filled in automatically). | — |
Depreciation / DepreciationNU |
Accumulated depreciation as of the write-off date. | — |
2.3. Table Part “Goods” (Accounting after Dismantling)
| Column | Purpose | Mandatory |
|---|---|---|
FixedAsset |
The fixed asset from which the material was obtained during dismantling. | Yes |
Warehouse |
Warehouse for accounting materials. | Yes |
Item |
Material/component being accounted for. | Yes |
Quantity |
Quantity of material. | — |
Amount |
Estimated value of accounting. | Yes |
AccountingAccountBU |
Account for accounting materials in BU. Typically 1310/1330. | Yes |
AccountingAccountNU |
Analog in the tax chart of accounts. | Yes |
3. Forms
| Form | Purpose |
|---|---|
| DocumentForm | Main input form: header, table part “Fixed Assets”, table part “Goods”, configuration of income/expense accounts. |
| ListForm | List of “Write-off of Fixed Assets” documents (opens via e1cib/list/Document.WriteOffFixedAsset). |
| SelectForm | Selection of the document in the field of another object. |
| Printed forms | Act of write-off of fixed assets (according to primary accounting forms of the RK). |
4. Key Procedures of Modules
From evidence, the confirmed form handler:
- Form.FormDocument →
OnChangeStructuralDepartmentServer— when changing the department, it rechecks the correctness of the subaccount. Known message (verbatim from release 3.0.68.1): “The value in the 'Subaccount' field does not correspond to the selected organization and has been cleared.” — a subaccount not related to the organization is automatically cleared.
Standard document handlers of this type (general logic of the configuration):
FillProcessing— filling when entering based on (for example, from the inventory of fixed assets): substitution of organization, list of fixed assets, expense/income accounts.ConductProcessing— generation of entries and movements in the registers (see section 5): calculation of residual value, write-off of depreciation, accounting of materials, removal from accounting.UndoConductProcessing— clearing movements when canceling the conduct.OnRecord/BeforeRecord— control of filling mandatory attributes, status of fixed assets.FillFixedAssetTablePart/ auto-filling amounts — substitution of value and depreciation according to the data of the fixed asset accounting registers as of the document date.
5. Conducting and Movements
Accounts are specified according to the standard Chart of Accounts of accounting of the RK; for operations of disposal of fixed assets, accounts of group 2400 (fixed assets/depreciation), 6210/7410 (income/expenses from disposal), 1310/1330 (inventory) are used.
Accounting (BU)
- Write-off of accumulated depreciation:
Dr 2420 “Depreciation of Fixed Assets” → Cr 2410 “Fixed Assets”— for the amount of accumulated depreciation. - Write-off of residual value:
Dr ExpenseAccountBU (7410) → Cr 2410 “Fixed Assets”— for the remainder = Value − Depreciation. - Accounting of materials after dismantling:
Dr AccountingAccountBU (1310/1330) → Cr IncomeAccountBU (6210)— for the amount of accounted inventory.
Tax Accounting (NU)
- Similar structure for accounts in the tax plan:
Dr ExpenseAccountNU → Cr “Fixed Assets (NU)”,Dr AccountingAccountNU → Cr IncomeAccountNU. - In case of discrepancies between BU and NU estimates, temporary differences are formed.
VAT. The write-off of fixed assets due to wear/liquidation is not considered a sale and is not subject to VAT (movement in account 3130 “VAT Payable” is not formed). If the disposal is formalized as a sale of fixed assets to a buyer — a separate sales document is used with VAT charged at a rate of 16% (2026) and issuance of an electronic invoice (ESF).
Accumulation Registers
GoodsOrganizationsBU— incoming for accounted materials (Warehouse, Item, Quantity, Amount).RevaluationOfFixedAssets— adjustment of previously conducted revaluations upon write-off (if any).
Information Registers
CompositionOfFixedAssets— removal of the record about the composition of the fixed asset.StatesOfFixedAssetsOrganizations— setting the status “Written Off” and date of disposal.EventsOfFixedAssetsOrganizations— registration of the write-off event.PropertyTaxObjects(and related) — removal of fixed assets from tax accounting for property tax (if the corresponding flag is set).
6. Related Objects and Input Based On
Can be entered based on:
- Inventory of Fixed Assets — transfer of identified objects for write-off (scenario 3.1).
Serves as a basis for:
- Reflecting accounted materials in further movements of inventory (transfer, write-off for production, sale).
Standard application scenarios:
| No. | Scenario | When Applied |
|---|---|---|
| 3.1 | Creation based on inventory | At the end of the inventory, fixed assets identified for write-off (accident, wear). |
| 3.2 | Quick write-off of one fixed asset without basis | Single disposal (e.g., old office equipment). |
| 3.3 | Group write-off from the list | Mass write-off/liquidation of a section. |
| 3.4 | Accounting of materials after dismantling | Usable parts/materials obtained during dismantling. |
| 3.5 | Manual adjustment of entries | Non-standard situation with individual adjustment of entries. |
7. Extension Points
- Manual adjustment of movements — flag for manual adjustment on the document form (scenario 3.5) for non-standard entries.
- Configuration extensions (BSP) — overriding/adding
FillProcessing,ConductProcessingand form handlersDocumentFormwithout removing from support. - Subscriptions to events — on conducting/recording for integration with external accounting systems.
- Additional attributes and information (BSP mechanism) — extension of the header without changing metadata.
- Printed forms — adding custom layouts for the act of write-off through the mechanism of external printed forms.
Requires verification for a specific release: the exact composition of the removed tax registers (
PropertyTaxObjectsand related) and the presence of movement inRevaluationOfFixedAssetsdepend on accounting policy settings and version — verify in the configurator 3.0.74.2.