1. Purpose
The document “Entering Initial Balances for Fixed Assets” transfers information about fixed assets that the organization already owns at the time of starting accounting in the program (transitioning from another program, from manual accounting, registering previously acquired assets). It simultaneously enters the initial/current cost, accumulated depreciation, depreciation parameters for accounting and tax purposes, as well as information about the location and responsible person — without creating an electronic invoice (ESF) and without cash movement.
2. Where to find
- Through the assistant (recommended): section “Main” → “Initial Balances” → “Initial Balances Entry Assistant” → in the list of accounting sections, select the line “Fixed Assets” (account 2410) → button “Enter Balances by Account”.
- Through the document list: section “Fixed Assets and Intangible Assets” or direct transition via the document list.
- 1C navigation link (menu “Service” → “Go to Navigation Link” or Ctrl+click):
e1cib/list/Document.EnterInitialBalancesFA
Tip: it is more convenient to enter balances through the assistant — it groups objects by accounts and controls the summary for the auxiliary account.
3. How to fill out — step by step
Document Header
| Field | Mandatory | What to specify |
|---|---|---|
| Organization | ✅ Yes | The organization for which balances are entered. If there is only one in the database, it is automatically filled in |
| Date | ✅ Yes | The date preceding the start of accounting in the program. Usually this is the last day of the month/year before the start (for example, 31.12.2025 when starting from 01.01.2026) |
| Department | — | Default department for lines (can be specified in the table part) |
| Responsible | — | Filled in by the current user |
| Comment | — | Arbitrary explanation |
Table Part “Fixed Assets” (one line for each object)
| Field | Mandatory | What to specify |
|---|---|---|
| Fixed Asset | ✅ Yes | Element of the reference book “Fixed Assets”. Created in advance or directly from the document |
| Inventory Number | ✅ Yes | Assigned to the object; filled in from the fixed asset card |
| Accounting Account | ✅ Yes | Cost accounting account — 2410 (or sub-account: 2412 “Transport Vehicles”, 2413 “Machines and Equipment”, etc.) |
| Depreciation Account | ✅ Yes | 2420 “Depreciation of Fixed Assets” |
| Initial Cost (BU / NU) | ✅ Yes | Historical acquisition cost for accounting and tax purposes |
| Current (Book) Value | ✅ Yes | Value on the date of entering balances (usually = initial cost) |
| Accumulated Depreciation (BU / NU) | ✅ Yes | Amount of depreciation accrued before the date of entering balances |
| Cost for Depreciation Calculation | ✅ Yes | The base from which depreciation is calculated (usually = initial cost) |
| Depreciation Method | ✅ Yes | Straight-line, declining balance, sum-of-the-years-digits, proportional to the volume of production |
| Useful Life | ✅ Yes | Total useful life in months |
| Remaining Useful Life | ✅ Yes | Remaining useful life on the date of entering balances |
| Accounting Procedure | ✅ Yes | “Accrual of Depreciation” (for most objects) |
| Responsible Person | — | Materially responsible person (individual) |
| Department | — | Location of the object |
| Method of Reflecting Depreciation Expenses | ✅ Yes | Which expense account depreciation is charged to (7210, 8110, 7110, etc.) |
| Fixed Asset Group (NU) | ✅ Yes (for NU) | Tax group I–IV for calculating depreciation according to the Tax Code of the RK |
Book (Residual) Value = Initial Cost − Accumulated Depreciation. Check that it matches the data from your previous accounting.
4. Detailed Example with Entries
Condition. LLP “Astana Stroy” is transitioning to 1C from 01.01.2026. On the balance sheet — a car Toyota Camry, inv. No. 000000012.
| Indicator | Value |
|---|---|
| Document Date | 31.12.2025 |
| Initial Cost (BU = NU) | 12,000,000 ₸ |
| Accumulated Depreciation (BU) | 3,000,000 ₸ |
| Book Value | 9,000,000 ₸ |
| Accounting Account | 2412 “Transport Vehicles” |
| Depreciation Account | 2420 |
| Depreciation Method | Straight-line, useful life 84 months, remaining 63 months. |
| Fixed Asset Group (NU) | II group |
Entries upon processing (correspondence with auxiliary account “00”):
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 2412 | 00 | 12,000,000 | Initial (current) cost of fixed assets |
| 00 | 2420 | 3,000,000 | Accumulated depreciation |
Result for auxiliary account 00: credit balance 9,000,000 ₸ — exactly the book value of the asset. After entering all balances (assets, liabilities, equity), the balance of account 00 should close to zero — this is a control for the correctness of the entire summary.
VAT and electronic invoices (ESF) are not generated when entering balances — this is not a sale/purchase operation, VAT rate of 16% does not apply here.
5. Types of Operations
The document is universal for account 2410 and enters for each object:
- Fixed Assets in Operation — with depreciation (typical case);
- Fixed Assets without Depreciation — land, museum values (accounting procedure “Without Depreciation”);
- Objects with Different Useful Lives/Depreciation Methods in BU and NU;
- Objects with Partially Accrued Depreciation (transfer of accumulated wear).
6. What is Formed Upon Processing
Accounting Entries — for accounts 2410/2420 in correspondence with auxiliary account 00 (see example).
Movements in Information Registers (tab “Document Movements”):
| Register | What it Records |
|---|---|
| Initial Information on Fixed Assets (Accounting) | Cost, date, account, accounting procedure |
| Initial Information on Fixed Assets (Tax Accounting) | Tax cost, fixed asset group |
| Depreciation Parameters for Fixed Assets (BU and NU) | Method, useful life, cost for calculation |
| Methods of Reflecting Depreciation Expenses | Expense account for future accruals |
| Accrued Depreciation for Fixed Assets | Amount of accumulated wear |
| Location of Fixed Assets | Department of the object |
| Status of Fixed Assets | “Accepted for Accounting” / in operation |
| Events of Fixed Assets | Registration of the fact of acceptance for accounting |
| Responsible Person | Materially responsible person |
Electronic documents (ESF, SNT) are not created.
7. Printed Forms
- Inventory Card for Fixed Assets (for each object);
- Inventory of Initial Balances for Fixed Assets (summary of entered objects of the document).
Print — button “Print” in the document form.
8. Common Errors
“The field 'Organization' is not filled in” → Fill in the organization in the header.
“The fixed asset 'Toyota Camry' has already been entered in document No…” → Only one entry of balances is allowed for one object. Find the previously created document or delete the duplicate line.
“The cost for calculating depreciation is not filled in” / “The useful life is not specified” → For objects with the accounting procedure “Accrual of Depreciation”, these fields are mandatory. Fill in the base and remaining useful life.
“The document date falls within the period for which the month has been closed” → The date of entering balances must precede the start of accounting. Set the last day before the start period (e.g., 31.12.2025).
When closing the first month — a warning about a non-zero balance on account 00 → The summary of balances is unbalanced: total assets ≠ liabilities. Check all documents for entering balances (not only fixed assets) until the balance of account 00 becomes zero.
Depreciation was not accrued in the first month → The “Method of Reflecting Depreciation Expenses” is not filled in or the remaining useful life = 0. Check the depreciation parameters in the line.
9. FAQ
1. What date should be set for the document? The last day of the period preceding the start of accounting in 1C. If you start from 01.01.2026 — set 31.12.2025.
2. Why is account 00 used in the entries? This is an auxiliary (technical) account for entering balances. It collects a “mirror” of the entered amounts; after entering all balances, its balance should be zero — this is an embedded balance control.
3. Is an ESF or SNT generated? No. Entering balances is not a sale or purchase, electronic documents (IS ESF, SNT) and VAT do not apply.
4. Is it necessary to separately create an object in the reference book “Fixed Assets”? Yes, the object must exist in the reference book. It can be created in advance or directly from the document line.
5. What should be entered in “Current Value” if the object has been revalued? The book value on the date of entering balances (taking into account revaluation). Leave the initial as historical.
6. How to set different data for accounting and tax purposes? The line provides separate columns for cost and depreciation for BU and NU, and for tax accounting — the fixed asset group (I–IV) according to the Tax Code of the RK.
7. How to enter land or an object without depreciation? Specify the accounting procedure “Without Depreciation” — then it is not necessary to fill in the useful life and depreciation method.
8. Can multiple objects be entered in one document? Yes, each line in the table part is a separate fixed asset. It is more convenient to group by one accounting account.
9. Will the program start accruing depreciation automatically after entering balances? Yes, during the scheduled “Month Closing” — based on the remaining useful life, depreciation method, and method of reflecting expenses specified in the document.
10. Why is there a balance on account 00 when closing the month? Not all balances have been entered or there is a discrepancy between assets/liabilities. Check the documents for entering balances across all accounting sections.
10. Related Documents
- Based on what it is entered: data from the previous accounting system, inventory cards, turnover-saldo statements for accounts 2410/2420, tax registers for fixed assets.
- What works after it: “Month Closing” (accrual of depreciation), “Transfer of Fixed Assets”, “Modernization of Fixed Assets”, “Write-off of Fixed Assets”, “Disposal (Sale) of Fixed Assets”.
- Adjacent documents for entering balances: similar documents for intangible assets, inventory (account 1330), cash, settlements with counterparties — all together they close auxiliary account 00.