Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You installed the "1C:Enterprise" program for the administrative department and have already been writing off its amortization to account 7210 for six months. But since October it has actually been used by the sales managers — the manager asks to shift these expenses to selling expenses. Naturally, nothing will "shift" on its own: as long as the old recording method is set in the database, every month the month-end closing stubbornly drives the intangible asset amortization to 7210. To make the entry go to the new account starting from the required month, you open the document "Change of methods for recording intangible asset amortization expenses". It does not touch past periods and does not calculate the amortization itself — it changes the "address" to which the expense will go starting from the document date.
1. Purpose
The document changes the method for recording amortization expenses of intangible assets (IA) — that is, the cost account and analytics (department, cost item, item group) to which amortization is written off at month-end closing. It is used when an IA began to be used in another department, changed its purpose, or was initially entered with an incorrect recording method.
2. Where to find it
Section "Fixed Assets and IA" → "IA Amortization" block → "Change of methods for recording intangible asset amortization expenses". A document journal will open, the "Create" button — a new document.
Quick way: menu "Tools" → "Go to navigation link" (or the navigation link field in the panel), paste:
e1cib/list/Документ.ИзменениеСпособовОтраженияРасходовПоАмортизацииНМА
— and you are immediately in the list of these documents.
2a. How to find out your release
Menu "Help" → "About" (or "Main menu" → "Help" → "About"). In the window that opens you will see two lines: the platform version (for example, 8.3.24.xxxx) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions below are verified specifically on 3.0.74.2; in neighboring releases the field layout is identical.
3. How to fill it in
The document is short: a header and one table. Let's go through each field.
| Field | Req. | Why and what happens on error |
|---|---|---|
| Number | auto | Assigned upon saving. Do not touch it manually — you will break the numbering. |
| Date | yes | Key field. The method starts to apply from the month into which this date falls. Set a backdated date in an already closed period — you will have to re-close the month. Set it later than needed — one or two months of amortization will go to the old account. |
| Organization | yes | The asset belongs to a specific legal entity. Make a mistake — the document will not find the needed IA, and the method will apply to the wrong organization. |
| Responsible / Comment | no | For internal accounting. Do not affect entries. |
Table section:
| Field | Req. | Why and what happens on error |
|---|---|---|
| Intangible asset | yes | You select a specific object (program, license, trademark, right of use) from the "Intangible assets" catalog. Forget a line for some IA — its amortization will remain on the old method. |
| Method for recording amortization expenses | yes | This is a reference to the "Methods for recording amortization expenses" catalog, where the cost account (7210, 7110, 8410, etc.) and all analytics are set in advance. Here you specify the new method. An empty field = posting error. A wrong account = amortization will go to the wrong place. |
You can add as many lines as you like — with one document you change the method for several IA at once. If the needed recording method is not yet in the catalog, create it right from the selection field (the "Create" button) and specify:
- Cost account — usually 7210 (administrative expenses), 7110 (selling expenses), 8410 (production overhead expenses);
- Department, Cost item (type of expense), and if necessary — Item group.
After filling in — "Post and close".
4. Worked example with entries
Condition. LLP "Aktiv", general established regime, VAT payer. On the balance sheet an IA "Warehouse accounting program", initial cost 1,800,000 ₸, useful life 10 years, method — straight-line. Monthly amortization = 1,800,000 / 120 = 15,000 ₸. Until September 2026 the program was assigned to the administration, amortization was written off to account 7210. From October 1 the program was transferred to the sales department — the expenses should go to 7110 (selling expenses), department "Sales department".
Actions:
- Create the document, Date — 10/01/2026, Organization — LLP "Aktiv".
- In the table: IA — "Warehouse accounting program"; Recording method — "Selling expenses (7110, Sales department)".
- Post it.
The document itself does not make accounting entries — it writes the new method into the information register. The result is visible during the "Month-end closing" for October 2026, when the IA amortization is calculated:
| Period | Dr | Cr | Amount, ₸ | Comment |
|---|---|---|---|---|
| September 2026 | 7210 | 2740 | 15,000 | old method (administration) |
| October 2026 | 7110 | 2740 | 15,000 | new method (sales department) |
Where 2740 is "Amortization and impairment of intangible assets", 7210 is "Administrative expenses", 7110 is "Expenses for the sale of products and provision of services". The past entries to 7210 remain untouched — no shift for September occurs, the document works "forward".
5. Operation types
The document has no "Operation type" switch — it performs a single task: it sets the current method for recording IA amortization expenses from the document date. Practical use cases:
- Change of department/account — the IA began to be used in another department.
- Correcting an input error — the wrong method was specified when accepting for accounting.
- Bulk change — with one document for a list of IA (for example, during a reorganization of departments).
6. What is generated upon posting
- Information register "Methods for recording IA amortization expenses" (periodic) — the main record: for each IA a new method is fixed as of the document date. It is from this register that the month-end closing takes the account and analytics.
- Accounting entries — are not generated. The document is a routine one; movements on accounts appear later, when amortization is calculated in "Month-end closing".
- Electronic documents (ESF, SNT) — are not issued. This is an internal document, there is no sale or movement of goods here, it does not concern the ESF IS.
7. Printed forms
Via the "Print" button the form "Change of methods for recording intangible asset amortization expenses" is available — a statement with a header (organization, number, date) and a table: the IA and the new recording method assigned to it (account, department, cost item). The printed form is signed by the responsible person and filed as the basis for the change in cost analytics.
8. Common errors
"The field 'Method for recording amortization expenses' is not filled in" An IA is selected in the line, but no method is specified. Fill in the method column or delete the empty line.
The amortization for October still went to the old account. The document date is later than the beginning of the closing month, or the document is not posted. Check: the date must fall into the needed month (for effect from October — 10/01/2026, not 10/15 after amortization has already been calculated), and after closing the month needs to be re-closed.
"A record with such key fields already exists" / the method "flickers" back and forth. Two documents with different methods have been created for the same date for the same IA. Keep one, mark the extra one for deletion.
Posted, but nothing changed in "Month-end closing". Month-end closing for the needed period was not re-run. Run "Month-end closing" again — the routine operation "IA amortization and depreciation" will pick up the new method.
Selected the wrong organization. The IA list in the table is empty or wrong. Correct the organization in the header — the table will select the assets of this legal entity.
9. FAQ
Q: Does the document make entries? A: No. It records the new method into the information register. The entries Dr 7210/7110/8410 Cr 2740 are generated later — when amortization is calculated in "Month-end closing".
Q: From which month will the new method take effect? A: From the month into which the document date falls. The amortization of this and subsequent months will go to the new account, past periods do not change.
Q: Is it necessary to manually transfer the amortization for past months? A: The document does not do this. If you need to correct already closed periods, change the document date to the needed month and re-close the months, or make a separate adjustment.
Q: Where is the current recording method for an IA stored? A: In the information register "Methods for recording IA amortization expenses". The initial method is set upon "Acceptance of an IA for accounting", and this document overrides it.
Q: Can I change the method for several IA with one document? A: Yes, add the needed number of lines — each IA has its own line and its own method.
Q: How does this document differ from changing the method for FA amortization? A: The logic is the same, but the objects are different: there — fixed assets (FA depreciation accounts), here — intangible assets (credit of account 2740). Do not confuse the documents.
Q: Is an ESF or SNT issued for it? A: No. This is an internal routine document, there is no sale or movement of goods, it does not go into the ESF IS.
Q: On which accounts is IA amortization usually recorded? A: Most often 7210 (administrative expenses), 7110 (selling expenses), 8410 (production overhead expenses) — 2740 goes to the credit. The specific account is embedded in the selected recording method.
Q: What to do if the needed recording method is not in the catalog? A: Create it right from the selection field: specify the cost account, department and cost item. After saving it will become available for selection.
Q: I posted the document, but the amortization was not recalculated — why? A: You need to re-run "Month-end closing" for the corresponding period — the routine operation for IA amortization will re-read the register and apply the new method.
10. Related documents
- On what basis it is entered: a separate "based on" is not required. The data is taken from the "Intangible assets" catalog and the "Acceptance of an IA for accounting" document, where the IA received its first recording method.
- What uses the result: the routine operation "IA amortization and depreciation" in "Month-end closing" — it is exactly what generates the entries under the new method.
- Related documents: "Change of methods for recording FA amortization expenses" (analog for fixed assets), "Change of IA amortization parameters" (changes the term/method, not the account).
How to find out your release
Menu "Help" → "About": there the "1C:Enterprise" platform version and the configuration release are indicated. If you do not have 3.0.74.2 — the field layout and document logic almost coincide, but check the chart of accounts against the current edition.
The guide is prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.