Document "NMA Production" - Technical Description (Accounting for Kazakhstan 3.0)

1. Identification

Purpose. The document registers the volume of production (completed works / produced goods) using intangible assets, for which depreciation is calculated using the method “By volume of production (works)”. The data entered in the document regarding production serves as the basis for calculating the amount of depreciation of intangible assets proportionally to the actual volume, rather than evenly over time.

Used by accountants and specialists in accounting for non-current assets at the end of the accounting period (month/quarter) or upon completion of work. The frequency is determined by the accounting policy and the frequency of recording production.

Intangible assets with linear and declining balance methods do not pass through this document — their depreciation is calculated by the scheduled operation “Depreciation of Intangible Assets” at the end of the month without reference to volume.

2. Header Attributes and Table Parts

Header

Table Part “Intangible Assets”

Control of Filling. Mandatory: Organization in the header and IntangibleAsset, Quantity in each row of the table part. If a mandatory field is not filled, processing is blocked with a message like “Field … is not filled”.

3. Forms

The selection form for intangible assets in the table part is implemented using the standard selection mechanism of the configuration (see scenario 3.2), allowing for mass addition of assets, for example, by subdivision.

4. Key Module Procedures

According to evidence, the logic is distributed between the manager module, the object module, and the common module for accounting intangible assets.

• PrepareProcessingParameters (ManagerModule) — entry point for preparing data for processing:

  • creates a temporary table manager;
  • forms three temporary tables using SQL queries:
    • QueryTextDocumentAttributes — header attributes;
    • QueryTextTemporaryDocumentTables — rows of the table part “Intangible Assets”;
    • QueryTextProductionIntangibleAssets — final table with calculated amounts of write-off (depreciation) by volume.

• GenerateMovementsProductionIntangibleAssets (common module AccountingIntangibleAssets) — based on the prepared temporary tables fills movements in the register ProductionIntangibleAssets. Each record: IntangibleAsset, Quantity (volume), calculated amount of depreciation; type of movement — incoming (write-off of the cost of intangible assets to expenses as production occurs).

• Processing ManualAdjustment — when the flag is set, automatic generation of movements is disabled; the movement tables remain in the form edited by the user.

Standard document handlers (standard for this type of object, call the procedures above):

• ProcessingConducting (ObjectModule) — calls preparation of parameters and generation of movements;
• ProcessingFilling — setting organization/date by default;
• ProcessingCheckFilling — control of mandatory fields in the header and rows;
• in the form — OnChange of the table part columns, initiating recalculation of amounts (scenario 3.3).

5. Processing and Movements

Accumulation Register

The document generates movements in the accumulation register AccumulationRegister.ProductionIntangibleAssets:

This register is a data accumulator for production, based on which the scheduled operation for closing the month calculates and allocates depreciation of intangible assets to expenses.

Accounting Entries (Standard Chart of Accounts of the RK)

The document “Production of Intangible Assets” does not directly generate accounting entries — it records the basis (volume and amount) in the register. The accounting for depreciation using the method “By volume of production” is reflected by the scheduled operation “Depreciation of Intangible Assets” at the end of the month, which relies on the data from the register ProductionIntangibleAssets:

The expense account on the debit is determined by the method of reflecting expenses set for intangible assets (period expenses 7210, cost of goods sold 8410, etc.). The accrued depreciation accumulates in the contra account 2740, reducing the carrying amount of intangible assets (account group 2730).

Accounting currency — tenge (₸). Tax rates/limits of the RK 2026 (VAT 16%, PIT, SSC, etc.) do not apply to this document: depreciation of intangible assets is not a taxable operation and does not generate movements in VAT/salary registers.

6. Related Objects and Input on Basis

• Reference “IntangibleAssets” — source of rows for the table part; in the card of the intangible asset, the method of calculating depreciation “By volume of production” is set, without which the document for the asset is not applicable.
• Register ProductionIntangibleAssets — receiver of movements and source of data for scheduled calculation.
• Scheduled operation “Depreciation of Intangible Assets” (processing “Month Closing”) — consumer of the register data, forming accounting entries for account 2740.
• Document “Acceptance of Intangible Assets for Accounting” — preceding object that puts the intangible asset into operation and sets depreciation parameters (including the expected volume of production over the useful life).

Input on basis for the document in the standard delivery is not a key scenario; the main work is direct creation in the list and selection of intangible assets in the table part.

7. Extension Points

• Common module AccountingIntangibleAssets (GenerateMovementsProductionIntangibleAssets) — central point for changing the algorithm for calculating the amount of depreciation by volume; extended through &Around/&Instead in the configuration extension.
• ManagerModule → PrepareProcessingParameters — modification of query texts (QueryTextProductionIntangibleAssets and others) for non-standard calculation methods.
• Flag ManualAdjustment — standard point for manual intervention in movements (migration, correction of past periods) without automatic reassembly.
• Form Handlers (OnChange of rows, selection) — for additional validation of volumes and auto-filling.
• Event subscriptions for processing/recording the document — for integration with external production accounting systems.

Version-specific (requires verification in the specific release 3.0.74.2): the exact composition of the expense account by default and the presence of additional header attributes (Subdivision, Responsible) depend on the configuration functionality settings.