Document "Production of Fixed Assets" (Documents.Production of Fixed Assets) - Technical Description

1. Identification

Purpose. The document registers the actual output (physical indicators of operation) of fixed assets for the reporting period: engine hours, mileage, volumes of produced products, etc. These indicators serve as the basis for calculating depreciation proportionally to the volume of products/services (production method), rather than linearly over time. The document is filled out based on actual operation; the frequency (monthly, by decade, weekly, or upon reaching control values) is determined by the accounting policy of the enterprise.

Important: the document does not generate accounting entries according to the chart of accounts. It accumulates physical indicators in the accumulation register; the calculation of the depreciation amount and its entries (Debit expense account — Credit 2420 “Depreciation of fixed assets”) is performed by the regulatory operation of depreciation calculation at the end of the month, which reads the accumulated output from this register.

2. Header and Table Part Attributes

Header Attributes

Table Part “Fixed Assets”

If any of the mandatory columns are not filled, the platform will not allow posting the document and will issue an error of the type “Field … is not filled”.

3. Forms

The document form provides filling commands: auto-filling the table part with active fixed assets of the organization and selection of fixed assets from the directory (see scenarios in section 4).

4. Key Module Procedures

Manager Module (ManagerModule) — from evidence

• PreparePostingParameters — the central procedure for preparing data for posting. Through the temporary tables manager, it forms a set of queries:

  1. Document Attributes Table (DocumentAttributesQueryText) — selects from the header Organization, StructuralSubdivision.
  2. Fixed Assets Table (TemporaryDocumentTableQueryText) — selects from the table part the rows FixedAsset, OutputParameter, Quantity.
  3. Output Table (OutputQueryText) — final selection for forming movements; joins data from information registers (parameters/methods of depreciation of fixed assets) to the rows of the table part.

  The result is used by the posting mechanism to record movements in the accumulation register.

Standard Handlers (object module / form module)

Below are standard handlers for documents in BC 3.0; their presence is typical for this type of object:

• PostingHandler (object module) — calls the preparation of parameters and records movements in AccumulationRegister.WorkingAsset.
• FillingHandler — initial filling of attributes (organization, responsible) when creating a new document.
• FillByOrganization / auto-filling command — implements scenario 3.2: filling the table part with active fixed assets of the organization.
• SelectFixedAssets — implements scenario 3.4: interactive selection of fixed assets from the directory into the table part.
• CheckFillingHandler — control of mandatory fields (Organization, FixedAsset, OutputParameter, Quantity).

Usage Scenarios (from evidence)

1. Creating a document from scratch — manual registration of output for the period.
2. Auto-filling by organization — quick input of all active fixed assets with subsequent indication of indicators.
3. Correction of previously entered data — correction of posted documents, clarification of output.
4. Selecting fixed assets from the directory — selective addition of fixed assets through a dialog.
5. Group editing — mass change of attributes (responsible, comment) for several documents.

5. Posting and Movements

Movement Register (from evidence): AccumulationRegister.WorkingAsset (accumulation register, type — balances/movements for accumulating output).

When posting, the document writes input for each row of the table part:

The document does not generate accounting entries. The accumulated output in the register is used later:

• The regulatory operation “Depreciation Calculation” (month-end closing) reads the output for the period and calculates the depreciation amount using the production method (amount = output × norm per unit).
• The entries generated in this case are standard for the RK: Debit expense account (for example, 7010 “Cost of goods sold and services” or accounts for production/overhead costs depending on the purpose of the fixed asset) — Credit 2420 “Depreciation of fixed assets”.

“Requires verification” (version-specific): the exact composition of dimensions and resources AccumulationRegister.WorkingAsset and the specific expense account for depreciation depend on the settings for reflecting fixed asset expenses in your database version 3.0.74.2.

6. Related Objects and Input Based On

The document “Working Asset” is usually entered independently (created from scratch or auto-filled by organization), rather than “based on” another document; it itself serves as the basis for the regulatory calculation of depreciation.

7. Extension Points

• Manager Module — overriding/adding query texts in PreparePostingParameters (adding custom data sources for output).
• Configuration Extension — adding header attributes/table part columns (for example, shift, equipment, source of readings) with subsequent inclusion in movements.
• Event Subscriptions (BeforeRecording, OnPosting) — integration with external systems for tracking usage (telemetry, engine hour sensors).
• Additional Processing/Commands — importing output from files, mass filling from external sources.
• Document Form — adding validation commands for output indicators (control of abnormal values, reconciliation with the previous period).

Reference Indicators of the RK for 2026 (context, not used by the document itself)

For completeness — current values used in the configuration for calculating salaries/taxes (this document does not use them, provided for uniformity of materials):

• VAT rate — 16%; MRP — 4,325 ₸; MSP — 85,000 ₸.
• Basic tax deduction for individual income tax — 30 MRP/month (no more than 360 MRP/year).
• Individual income tax — 10% up to 8,500 MRP of annual income and 15% above; OPE — 10% (base ceiling 50 MSP); OPEA — 3.5%; VOSMS — 2%; OSMS — 3%; SO — 5%; social tax — 6%.