Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have a patent for technology on your balance sheet, and you are amortizing it not "by years," but proportionally to production output. September has passed. Production has declined — instead of the planned 8,000 units, only 5,000 were produced. If nothing is done, when closing the month, the program will either calculate depreciation based on old data or not calculate it at all, and the cost of production will be distorted. To ensure that the depreciation of intangible assets for the month is calculated accurately based on actual figures, you open the document "Production of Intangible Assets" and enter the actual volume there. This is a short but mandatory step for those intangible assets that have chosen the production method of depreciation.
1. Purpose
The document registers the actual volume of products (works, services) produced in the month using the intangible asset. It is needed only for intangible assets that use the depreciation method of "Proportionally to the volume of production (works)". The document does not create any accounting entries for depreciation — it provides the production figure, and the depreciation will be calculated by the regulatory operation of closing the month.
2. Where to find
Menu path: section "Fixed Assets and Intangible Assets" → block "Depreciation of Intangible Assets" (or "Intangible Assets") → "Production of Intangible Assets". The document journal opens, click the "Create" button.
To go directly to the list, copy the navigation link and paste it via "Service" → "Go to navigation link" (or Ctrl+click on it in 1C):
e1cib/list/Document.ProductionOfIntangibleAssets
2a. How to know your release
Menu "Help" → "About the program" (or the "i" icon in the upper right corner). In the opened window, you can see the version of the platform (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instructions below were checked on release 3.0.74.2; if you have a different one, some fields may be located differently.
3. How to fill
The document is short: a header and one table part.
| Field | Required | Why and what will happen in case of error |
|---|---|---|
| Date | Yes | Determines the month for which the production is entered. Set the last day of the month (30.09.2026). If you set the date of the wrong month, the depreciation will go to the wrong period, and the month closing will "not see" it. |
| Organization | Yes | If there is only one organization in the database, it will be filled in automatically. If there are several, choose the one on the balance sheet of which the intangible asset is located; otherwise, the production will not match with the asset. |
| Intangible Asset (in the table part) | Yes | The intangible asset itself from the "Intangible Assets" directory. Depreciation is calculated specifically for it. If not filled in, the document will not be processed. |
| Production (volume) | Yes | The actual volume for the month in the units in which the total planned volume is specified in the intangible asset card (pieces, tons, hours). If you set 0 or leave it blank, the depreciation for the month will be zero. If you make a mistake in the figure, you will distort the cost. |
The key condition: the method of depreciation is set not here, but in the intangible asset. Open the document "Acceptance of Intangible Assets" (or the asset card) and make sure that the method "Proportionally to the volume of production (works)" is set and the expected volume of production for the entire useful life is filled in. If the method is linear, the document "Production of Intangible Assets" will not affect such an asset: the line can be entered, but when closing the month, depreciation will be calculated linearly, and the production will be ignored.
You can enter several intangible assets in one document — one line for each asset with the production method.
4. Example with entries
Conditions:
- Intangible Asset: "Patent for Technology X", accepted for accounting.
- Initial cost: 12,000,000 ₸.
- Depreciation method: proportionally to the volume of production.
- Planned production volume for the entire period: 300,000 units.
- Actual production for September 2026: 5,000 units.
- The asset is used in production, expenses are charged to account 8410 "Overhead Expenses".
Step 1. Calculation of the norm per unit:
12,000,000 ₸ ÷ 300,000 units = 40 ₸ per unit
Step 2. Fill in "Production of Intangible Assets":
- Date: 30.09.2026;
- Intangible Asset: Patent for Technology X;
- Production: 5,000.
When processed, the document does not create entries — it records the movement in the production register (5,000 units for September).
Step 3. Month closing (section "Accounting, Taxes, Reporting" → "Month Closing" → operation "Accrual of Intangible Asset Depreciation") takes this production and calculates:
5,000 units × 40 ₸ = 200,000 ₸
Depreciation entry generated by the month closing:
| Debit | Credit | Amount | Content |
|---|---|---|---|
| 8410 "Overhead Expenses" | 2740 "Depreciation of Intangible Assets" | 200,000 ₸ | Depreciation of the patent for September accrued based on actual production |
If the intangible asset were used in administration, the expense would go to debit 7210 "Administrative Expenses"; in service production — to 8410 or the relevant expense account specified as the method of reflecting depreciation expenses in the intangible asset card.
The essence of the method: in a month of weak output (5,000 instead of 8,000), depreciation is lower — 200,000 ₸ instead of 320,000 ₸. The cost of the asset is written off exactly as it is used.
5. Types of operations
The document does not have a switch for "type of operation." It performs one task — registers the actual volume of production for one or several intangible assets for the month. The variety lies in the fact that several assets can be entered on one date, each with its own volume.
6. What is formed upon processing
- Accounting and tax entries — the document does not create. Depreciation appears later, during the month closing (entry Debit 8410/7210 Credit 2740).
- Movement in the intangible asset production register — the volume (5,000 units) is recorded in relation to the intangible asset and the period. This is the only movement of the document itself. It is this that the regulatory operation "Accrual of Intangible Asset Depreciation" reads.
- Electronic invoices (ESF), invoices — are not generated. Production of Intangible Assets is an internal accounting document for depreciation; it has no relation to sales, VAT, and electronic documents.
You can check the movements using the "Debit/Credit" button (or "Document Movements") in the processed document — there will be a tab with the production register.
7. Printed forms
The document does not have a specialized regulated printed form — it is an internal technical document. For control, use reports on depreciation:
- "Depreciation Statement of Intangible Assets" (section "Fixed Assets and Intangible Assets" → reports) — will show the accrued depreciation considering the entered production;
- If necessary, print the list of documents "Production of Intangible Assets" from the journal using the print button of the table.
8. Common errors
"The field 'Intangible Asset' is not filled" An asset has not been selected in the table part. Fill in the Intangible Asset column or delete the empty row.
Depreciation for the month was not accrued, although production was entered Most often, in the intangible asset card, the method of depreciation is linear, not "proportionally to the volume of production." Open "Acceptance of Intangible Assets," change the method, and reprocess. The second common case is that the expected volume of production for the entire period is not filled in: without it, the norm per unit cannot be calculated.
"The document date is earlier than the date of the prohibition on data modification" / period closed You are entering production in an already closed month. Cancel the month closing, enter the document, and close the month again — or (if the rule is correct) enter the production in the current open period.
Entered production in the wrong month The document date determines the period. If you set 30.08 instead of 30.09, the depreciation will go to August. Correct the date and re-close both months.
Two production documents for one intangible asset in one month The program will sum them up, and the depreciation will be duplicated. Keep one document per month; when recalculating, adjust the volume in the existing one.
9. FAQ
Does the document "Production of Intangible Assets" create entries? No. The document only records the volume of production in the register. The depreciation entry (Debit 8410/7210 Credit 2740) is formed by the regulatory operation "Accrual of Intangible Asset Depreciation" during the month closing.
Is this document needed for all intangible assets? No, only for those whose method of depreciation is "Proportionally to the volume of production (works)." The document is not needed for the linear method.
Where is the total planned production volume set? In the document "Acceptance of Intangible Assets" (in the asset card), in the attribute of the expected volume of production for the entire useful life. The norm per unit is calculated from it and the cost.
In what units should production be entered? In the same units as the total planned volume is specified: pieces, tons, machine-hours, etc. The units must match; otherwise, the calculation will be incorrect.
What happens if there was no production for the month? Enter production as 0 or do not create the document — the depreciation for the month for this asset will be zero. With the production method, this is normal: no production — no wear.
Are electronic invoices (ESF) or invoices generated for this document? No. Electronic documents (ESF, invoices) relate to sales and movement of goods. Depreciation of intangible assets has no relation to them.
Can several intangible assets be entered in one document? Yes. Add a line for each asset with the production method of depreciation and specify the volume for each.
How to check that depreciation was calculated based on my production? After closing the month, open the calculation report or "Depreciation Statement of Intangible Assets": the amount should equal "volume × norm per unit." In the example — 5,000 × 40 = 200,000 ₸.
Which account will the depreciation go to? To the account from the method of reflecting expenses specified in the intangible asset card: production overhead — 8410, administrative — 7210, the credit is always 2740 "Depreciation of Intangible Assets."
Can the volume be changed retroactively? Yes, open the document for the required month, correct the production, reprocess, and re-close the month — the depreciation will be recalculated.
10. Related documents
- Acceptance of Intangible Assets — the primary document where the asset is accounted for and the method of depreciation "proportionally to the volume" and planned volume is set. Without it, "Production of Intangible Assets" cannot be entered.
- Month Closing → "Accrual of Intangible Asset Depreciation" — a regulatory operation that reads the production and generates the depreciation entry. This is the "consumer" of your document.
- Production of Fixed Assets — an analogous document for fixed assets with the same production method of depreciation.
"Production of Intangible Assets" is usually entered manually every month, it is not created based on other documents and does not serve as a basis for entering other documents.
How to know your release
"Help" → "About the program": there you will find the version of the "1C:Enterprise" platform and the configuration release. If you do not have 3.0.74.2, the location of some fields may differ, but the logic of the document remains.
The guideline was prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2.