Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the year. An order has appointed an inventory of intangible assets. The commission sits down to draft the report, and in your hands is the turnover statement for account 2730. And then it turns out: a license whose term expired last year is still sitting on the balance sheet, while a self-developed program that everyone uses has never been put on the books by anyone. One intangible asset is missing, another is in excess. To document this discrepancy — before you begin to accrue or write off anything — you need the document "Inventory of Intangible Assets".
1. Purpose
The document records the results of the inventory of intangible assets: it reconciles accounting data (what is recorded on accounts 2730/2740) with the actual availability of rights established by the commission. It does not make any postings itself — it identifies surpluses and shortages and prints the inventory list and the matching statement. Additional accrual and write-off are formalized by separate documents already based on this data.
2. Where to find it
Section "Fixed Assets and Intangible Assets" → block "Intangible Assets" → journal "Inventory of Intangible Assets" → button "Create".
Quick path directly in 1C: copy the navigation link and paste it into "Tools" → "Follow navigation link" (or Alt+F1):
e1cib/list/Документ.ИнвентаризацияНМА
2a. How to find out your release
"Help" → "About the program". In the window that opens you will see two lines: the platform version (for example, 8.3.24) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is older, the set of printed forms and some of the fields may differ — be guided by your own number.
3. How to fill it in
Filling in goes from top to bottom: first the header, then the commission, then the tabular section.
| Field | Why it is needed and what happens if there is an error |
|---|---|
| Date (required) | As of this date the program takes the intangible asset balances for the "According to accounting data" column. Set the wrong date and you will reconcile the actual availability against the wrong figures. Usually the inventory completion date is set. |
| Organization (required) | Determines whose intangible assets to pull. In a database with several legal entities, mix it up and you will see someone else's assets. |
| Division | Limits the list of intangible assets to those assigned to the division. Leave it empty and all of the organization's intangible assets will be included. |
| Responsible person (MRP) | The person to whom the assets are assigned. Affects auto-fill and appears in the printed inventory list. |
| Reason for inventory | Scheduled, change of MRP, reorganization, etc. Printed in the inventory list, does not affect the figures. |
| Order (number and date) | Details of the order on conducting the inventory. Go into the header of the printed forms. |
| Inventory start and end dates | The period of the commission's work. Printed in the report. |
Tab "Inventory commission". Specify the chairman (checkbox "Chairman") and the members of the commission — these are individuals from the "Individuals" directory. Without a chairman the printed inventory list will come out with an empty signature, and under the rules of documentation this already makes the document invalid.
Tabular section "Intangible assets". The easiest way is to click "Fill in" → "Fill in by balances": the program will pull in all intangible assets recorded on the accounting accounts as of the document date.
| Column | What it means |
|---|---|
| Intangible asset | An object from the directory "Intangible assets and R&D expenses". |
| Accounting account | Usually 2730 "Other intangible assets". |
| According to accounting data | Book value and residual value, the amount of depreciation — filled in automatically. Do not edit manually: this is the "reference standard" for reconciliation. |
| Actual | You fill this in based on the results of the commission's work: the right exists (1) or not (0), the actual estimated value of newly identified objects. |
| Deviation (surplus/shortage) | Calculated automatically as the difference "Actual" − "According to accounting data". |
A surplus is an intangible asset that is not on the accounts but the right to which actually belongs to the company. A shortage is an object that is recorded but the rights to which have been lost (term expired, sold without write-off, cancelled).
4. Worked example with postings
LLP "Aktiv", inventory of intangible assets as of 31.12.2026, order No. 45 dated 20.12.2026.
According to the turnover statement as of 31.12.2026, account 2730 records:
| Intangible asset | Book value (2730) | Depreciation (2740) | Residual | Actual |
|---|---|---|---|---|
| Trademark "Aktiv" | 800,000 | 240,000 | 560,000 | exists |
| License for software "Smeta" | 300,000 | 180,000 | 120,000 | lost (term expired) |
The commission additionally identified an unrecorded intangible asset — a self-developed program, valued at 500,000 ₸ (surplus).
In the document "Inventory of Intangible Assets":
- for the trademark, actual = accounting, no deviation;
- for the "Smeta" license we set actual = 0 → shortage of 120,000 ₸ (residual);
- we add a line with the program, actual = 500,000 ₸ → surplus of 500,000 ₸.
The document does not make postings — it has only recorded the discrepancies. Next, based on them, you formalize two documents.
Recording the surplus (document "Acceptance of intangible asset for accounting" / "Other posting"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 2730 | 6280 | 500,000 | Previously unrecorded intangible asset posted at the commission's estimate |
Writing off the shortage (document "Write-off of intangible asset"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 2740 | 2730 | 180,000 | Accumulated depreciation written off |
| 7470 | 2730 | 120,000 | Residual value written off to other expenses |
If a person at fault has been identified for the shortage, the residual value is charged not to 7470 but to account 1250 "Short-term receivables of employees" (Dr 1250 Cr 2730). ESF and SNT are not issued here — there is no sale.
5. Types of operation
The document has no separate "Type of operation" field — there is only one. Logically it covers three outcomes for each intangible asset:
- match — the actual coincided with accounting, no action required;
- surplus — an unrecorded object identified (to be posted at market/estimated value);
- shortage — a recorded object lost (to be written off).
6. What is generated on posting
- There are no accounting postings. This is a fundamental point: "Inventory of Intangible Assets" is a document for recording reconciliation results, not for the movement of assets.
- Electronic documents (ESF, SNT) are not created — there are no operations of sale or movement of goods here.
- There are no movements in the accounting and tax accounting registers. The document stores the reconciliation data within itself and serves as a source for printed forms and for entering corrective documents on its basis.
7. Printed forms
The "Print" button provides:
- Inventory list of intangible assets — a list of intangible assets with accounting data and actual availability, for signing by the commission and the MRP;
- Matching statement of intangible asset inventory results — only for items with discrepancies (surpluses/shortages).
The order on conducting the inventory is formalized separately (by HR/organizational documents); it is not printed from this document.
8. Common mistakes
"The field 'Organization' is not filled in" — when trying to post the document. Fill in the organization in the header; without it the program does not know whose balances to take.
The tabular section is empty after "Fill in by balances". This means that as of the document date there are no balances on account 2730 or the division/MRP did not match. Check the document date and the filter by division, look at the turnover statement for 2730 as of that date.
"According to accounting data" does not match the expected. Most often the reason is that depreciation for December has not yet been accrued. First perform the month closing (accrual of intangible asset depreciation), then fill in the inventory.
The deviation is not calculated. The deviation appears only when you have entered a value in the "Actual" column. For lines where the actual has not been touched, the program considers that there are no discrepancies.
The printed inventory list without the chairman's signature. The "Chairman" checkbox is not marked on the commission tab — go back and mark one of the members.
9. FAQ
(see the separate list below — the same questions are placed in a structured block)
Does "Inventory of Intangible Assets" make accounting postings? No. The document only records and reconciles data, it does not generate postings. You post surpluses with a separate document (Dr 2730 Cr 6280), and write off shortages (Dr 2740, 7470 Cr 2730).
How to post an identified surplus of an intangible asset? With the document for acceptance of an intangible asset for accounting at the commission's estimated value: Dr 2730 Cr 6280 "Other income".
How to write off a shortage of an intangible asset? With the document "Write-off of intangible asset": first you remove the depreciation (Dr 2740 Cr 2730), then the residual value to expenses (Dr 7470 Cr 2730) or to the person at fault (Dr 1250 Cr 2730).
Is it necessary to issue an ESF or SNT based on the inventory results? No. ESF and SNT are issued upon the sale and turnover of goods. Inventory of intangible assets is not a sale.
How to fill in the tabular section automatically? The button "Fill in" → "Fill in by balances". The program will pull in all intangible assets from the accounting account as of the document date, taking into account the filter by organization and division.
As of what date are the balances taken? As of the document date. That is why the date is usually set to the day the inventory ends and only after depreciation for the month has been accrued.
Can inventory be conducted for several MRPs at once? It is more practical to make a separate document for each responsible person/division — this way the printed inventory list is signed by a specific MRP and it is easier to collect the commission's signatures.
Does the inventory affect tax accounting and CIT? The document itself — no, it makes no movements. Income/deduction is affected by the corrective documents: the posted surplus will go into income (6280), and the written-off shortage into expenses (7470), taking into account the CIT deduction rules.
Why is the depreciation according to accounting data not filled in? Depreciation for the current month has not yet been accrued. Perform the month closing and refill the tabular section.
10. Related documents
On the basis of what it is entered: data of accounts 2730/2740 (turnover and balance statement for intangible assets) and the order on conducting the inventory.
What is entered based on the results:
- Acceptance of intangible asset for accounting — for posting identified surpluses (Dr 2730 Cr 6280);
- Write-off of intangible asset — for writing off shortages (Dr 2740, 7470/1250 Cr 2730).
Related in accounting logic: "Accrual of depreciation" (through the month closing) — it must be posted before the inventory so that the residual value in the inventory list is correct; "Inventory of Fixed Assets" — an analogous document for fixed assets.
How to find out your release. "Help" → "About the program": there you will find the platform version and the configuration release. The instruction has been prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).