Document "Write-off of Goods" ("Write-off of Inventory") - Technical Description

1. Identification of the Object

Purpose. The document is intended to reflect operations of write-off of inventory from the organization's warehouse for various reasons (damage, shortage, defects, production consumption, disposal, etc.) with automatic generation of accounting (BU) and tax (NU) entries. It is used by accountants and warehouse managers for preparing write-off acts, integrates with inventory of goods, and supports accounting by customs declaration numbers (import batches). It is used irregularly — typically when shortages are discovered or upon completion of inventory.

Where to find in 1C: section “Inventory and Warehouse” → “Write-off of Inventory”. The document is also created based on inventory, receipt, or transfer documents.

Navigation link: e1cib/list/Document.WriteOffGoods

2. Header Attributes and Table Parts

2.1 Header Attributes (Mandatory)

In addition to the listed mandatory attributes, the header contains standard document attributes: Number, Date, Comment, Responsible, as well as a basis attribute (link to the inventory/receipt document when entered based on).

2.2 Table Part “Goods” (Mandatory Columns)

2.3 Table Part “InventoryCommission” (Mandatory Columns)

If any of the listed mandatory fields are not filled, the platform will not allow the document to be processed and will display an error like “Field … is not filled”.

3. Forms

4. Key Module Procedures

No separate BSL-evidence with paths module:string for this object is attached, so below are typical document handlers of this type in BK 3.0. Check specific signatures in the configurator for version 3.0.74.2.

Object Module (ObjectModule):

• ProcessingPosting(Refusal, PostingMode) — main algorithm for generating movements: calculation of the cost of written-off inventory, formation of BU/NU entries and accumulation register records; adjustment of VAT for reimbursement.
• ProcessingFilling(FillingData, StandardProcessing) — filling in attributes when entering based on (inventory, receipt, transfer).
• FillByInventory(...) — transferring shortage lines from the inventory document to the table part “Goods”.
• ProcessingDeletingPosting(Refusal) — canceling movements when unprocessing.
• BeforeRecording(Refusal, RecordingMode, PostingMode) — control of data correctness before recording.

Form Module (DocumentForm):

• OnCreateOnServer — form initialization, setting default accounts from accounting settings.
• OrganizationOnChange, WarehouseOnChange — re-filling dependent attributes and accounts.
• GoodsInventoryOnChange — substituting accounting accounts, VAT rates, and coefficients for the selected inventory item.
• Command “Selection” — mass filling of the table part “Goods” from warehouse balances.

5. Posting and Movements

When processed, the document generates movements in the accounting and accumulation registers. According to evidence, the document writes to:

• AccountingRegister.Standard — accounting entries;
• AccountingRegister.Tax — tax accounting data;
• AccumulationRegister.OrganizationGoodsBU — write-off of goods from balances (expense);
• AccumulationRegister.VATAdjustmentForReimbursement — adjustment (recovery) of previously credited VAT.

5.1 Typical Entries (Chart of Accounts RK)

Write-off of inventory cost (cost of disposal):

The specific debit account depends on the type of operation: production consumption, defects, shortages beyond/within norms — determined by account settings and the expense account attribute in the line.

Adjustment (recovery) of VAT for written-off goods:

The VAT rate for adjustment in RK from 2026 is 16 % (value of the VATRate field in the line).

The specific debit/credit correspondences depend on the type of operation (TaxAccountingType, VATTurnoverType) and account settings — see scenarios in section 6.

5.2 Example of VAT Recovery Calculation

A batch of goods with an accounting value of 500,000 ₸ is written off, for which VAT was previously credited at a rate of 16 %.

• Recoverable VAT: 500,000 × 16 % = 80,000 ₸
• Dr 7010 / Cr 1330 — 500,000 ₸ (write-off of cost);
• Dr ExpenseAccountVATBU / Cr 3130 — 80,000 ₸ (recovery of VAT).

6. Related Objects and Entry Based On

Usage Scenarios (from evidence):

1. Creating a new write-off document manually — write-off for operations not related to inventory (defects, production consumption, disposal).
2. Creating based on inventory — when a shortage is discovered, the document is entered based on “Inventory of Goods”, and shortage lines are transferred to the table part.
3. VAT adjustment upon write-off — if VAT was previously reimbursed for the written-off goods, the document generates an adjustment in the register VATAdjustmentForReimbursement.
4. Mass filling through selection — write-off of several items from one warehouse at once.
5. Viewing and printing the write-off act — printing the “Write-off Act” for signing by the commission and archiving.

Basis documents for entry: Inventory of Goods, Receipt of Goods, Transfer of Goods.

Related Registers: OrganizationGoodsBU, VATAdjustmentForReimbursement, AccountingRegister.Standard, AccountingRegister.Tax.

Electronic Documents RK: the write-off document does not issue an electronic invoice (ESF), however, write-off operations affect the VAT subsystem; when selling/transferring, accompanying documents generate ESF (ESF IS) and SNT.

7. Extension Points

• Configuration Extensions (adopt/override): handlers ProcessingPosting, ProcessingFilling of the object module — to add custom write-off logic and entries.
• Additional attributes and information — through the “Properties” mechanism without changing the configuration.
• Event subscriptions (BeforeRecording, OnRecording) — for integration and control.
• Additional printed forms through BSP.Print — alternative options for the write-off act.
• Account settings — BU/NU and VAT accounts are managed by the information registers of inventory accounting; customization is performed by data, not code.

Requires verification (version-specific): the exact composition of table parts and names of VAT attributes may differ within the releases of branch 3.0.74; check against the configurator of version 3.0.74.2.