---
title: "Document \"Write-off of Fixed Assets\" (Documents.Write-off of Fixed Assets) — Accounting for Kazakhstan 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-spisanieos-documents-spisanieos-buhgalteriya-dly-en
source: BuhGPT
---

# Document "Write-off of Fixed Assets" (Documents.Write-off of Fixed Assets) — Accounting for Kazakhstan 3.0.74.2

> **TL;DR:** 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 

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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, ExpenseAccountNU are 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, ConductProcessing and form handlers DocumentForm without 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 (PropertyTaxObjects and related) and the presence of movement in RevaluationOfFixedAssets depend on accounting policy settings and version — verify in the configurator 3.0.74.2.

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