1. Identification of the Object
| Parameter | Value |
|---|---|
| Object Type | Document (Documents) |
| Name | InputInitialBalancesFA |
| Full Path | Documents.InputInitialBalancesFA |
| Synonym | “Input of Initial Balances for Fixed Assets” |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Country of Accounting | Republic of Kazakhstan (tenge, ₸) |
Purpose. The document is intended for entering initial data on fixed assets (FA) when starting to work with the configuration or transitioning from another accounting system. It allows for the simultaneous registration of existing FA with the indication of initial cost, accumulated depreciation, useful life, and accounting parameters for both financial (FA) and tax accounting (TA, fixed assets) in accordance with the legislation of the RK.
Used by the accountant once during implementation or periodically when adjusting input data at the beginning of the reporting period.
Where to find in 1C: section “Enterprise” → “Input of Initial Balances for FA”.
Navigation link: e1cib/list/Document.InputInitialBalancesFA.
2. Attributes of the Header and Table Parts
2.1. Header Attributes
| Attribute | Purpose | Mandatory |
|---|---|---|
Organization |
The organization for which the FA balances are entered | Mandatory |
OrganizationSubdivision |
The subdivision to which the FA are assigned | Mandatory |
TAAccountingType |
The type of accounting for tax purposes (determines the reflection as a fixed asset according to the Tax Code of the RK) | Mandatory |
If any of the mandatory attributes are not filled, the posting is blocked with the message “Field … is not filled in”.
2.2. Table Part “FA”
Row = one fixed asset. Mandatory columns:
| Column | Purpose |
|---|---|
FixedAsset |
Reference to the element of the “Fixed Assets” directory |
InventoryNumberReg |
Inventory number (regulated accounting) |
DateAcceptedForAccountingReg |
Date of initial acceptance of FA for accounting |
BUAccountingAccount |
Account for recording the cost of FA in financial accounting (typical RK — 2410 “Fixed Assets”) |
InitialCostBU |
Initial cost according to financial accounting, ₸ |
CurrentCostBU |
Current (residual/revalued) cost according to financial accounting, ₸ |
ResponsiblePerson |
Materially responsible person |
Additionally, the row includes (filled in as necessary): AccumulatedDepreciationBU, DepreciationAccrualAccountBU, AcquisitionMethodReg, parameters of useful life, method and schedule of depreciation, TA parameters (group/type of FA), data on property, transport, and land taxes.
3. Forms
| Form | Purpose |
|---|---|
| List Form | Filtering, searching, and opening existing documents for inputting balances |
| Document Form | Main form: filling in the header and table part “FA”, selecting fixed assets, posting |
| Row Form (dialog for editing FA row) | Detailed filling of all parameters of one FA with convenient grouping of financial/tax accounting fields (scenario 3.2) |
| Selection Form | Selecting a document from other objects |
4. Key Procedures of Modules
From the evidence of the manager module (ManagerModule):
GenerateAccountingEntries— generates accounting entries: reflecting the initial cost and accumulated depreciation on the date of input. Amounts are taken from the fieldsInitialCostBUandAccumulatedDepreciationBU; correspondence depends onAcquisitionMethodReg.GenerateTaxEntries— generates tax entries only for FA with the fixed asset attribute; reflects the cost of FA in tax accounting considering permanent differences. Analytics:TAGroup,TAAccountingType,Organization.
Standard document handlers of this type (object module):
ProcessingPosting— calls for generating movements in accounting, accumulation, and information registers (see section 5).ProcessingFilling— substitution of organization, subdivision, and TA accounting type by default.ProcessingFillingCheck— control of mandatory attributes of the header and columns of the table part.BeforeSaving— service checks before saving.
5. Posting and Movements
When posting, the document generates movements in the accounting register and specialized registers of the FA subsystem.
5.1. Accounting Entries (GenerateAccountingEntries)
| Operation | Dr | Cr | Amount |
|---|---|---|---|
| Initial cost of FA | BUAccountingAccount (typical — 2410) |
Auxiliary account (00 “Auxiliary Account” / depends on AcquisitionMethodReg) |
InitialCostBU |
| Accumulated depreciation | Auxiliary account | DepreciationAccrualAccountBU (typical — 2420) |
AccumulatedDepreciationBU |
When entering initial balances, the correspondence is usually built through the auxiliary input balance account (account “00”), since there is no counter economic operation. The specific auxiliary account is a version-dependent configuration setting.
5.2. Tax Entries (GenerateTaxEntries)
Generated only for FA — fixed assets; reflect the cost of FA in tax accounting by groups of the Tax Code of the RK considering permanent differences (analytics TAGroup, TAAccountingType, Organization).
5.3. Movements in Registers of the FA Subsystem
| Register | What is Registered |
|---|---|
| FA Production | Initial data on production (for the production method of depreciation) |
| Depreciation Schedules | Schedule of depreciation accrual by years |
| Location of FA | Connection of FA with subdivision and responsible person |
| FA Events | Event “Accepted for Accounting” |
| FA States | Setting the state “Accepted for Accounting” |
| Tax Registers | Objects of property, transport, and land taxes |
The document inputs balances for non-current assets and does not accrue VAT: VAT rate 16% (RK, 2026), account 3130 “VAT Payable”, ESF/SNT are not formed here — they relate to documents of sale/purchase.
6. Related Objects and Input on the Basis
Related Objects:
- Directory “Fixed Assets” — source of accounting objects.
- Directories “Subdivisions”, “Individuals” (Responsible Person), “Methods of Reflecting Depreciation Expenses”.
- Information/accumulation registers of the FA subsystem (see 5.3).
- Chart of accounts for accounting in the RK (2410, 2420, auxiliary input balance account).
Input on the Basis. The document is final when entering balances and usually does not serve as a basis for other documents and is not input on the basis. Subsequent operations for these FA (depreciation, modernization, disposal) are performed by their own documents of the FA subsystem, which use the entered initial data from the registers.
Typical Application Scenarios:
- Initial input of FA balances during implementation.
- Editing an FA row through a dialog window.
- Mass filling by group of the FA directory.
- Accounting for fixed assets (TA) according to the Tax Code of the RK.
- Adjustment of balances without posting.
7. Extension Points
- Manager Module — overriding/adding
GenerateAccountingEntriesandGenerateTaxEntriesfor non-standard correspondences and analytics. - Posting/Filling Check Handlers — adding custom controls and movements to additional registers.
- Configuration Extensions — adding header/table part attributes, buttons, and borrowing forms without removing from support.
- Event Subscriptions (
BeforeSaving,OnPosting) — integration with external systems and filling in additional data. - Forms — refinement of the document form and FA row form through extension to add service fields and commands.