Report "Cost Movement Report for FANA" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report is intended for analyzing changes in the cost of fixed assets (FA) — tangible and intangible assets — in terms of tax accounting by subgroups/groups of fixed assets for the purposes of calculating corporate income tax (CIT). The report shows the movement of the cost balance over the period: beginning balance, receipts, disposals, revaluation/other changes, and ending balance. It is used by accountants and financial controllers to monitor tax accounting of fixed assets and to prepare data for the CIT declaration.

Where to find in 1C: section “FA and IA” → “Report on the movement of the cost of FA”. Navigation link: e1cib/list/Report.ReportOnMovementOfCostOfFA.

Important: the amounts in the report are expressed in tenge (₸) and relate to the tax accounting contour of fixed assets in the RK, not to the accounting. There is no direct connection with VAT rates (16% in 2026), individual income tax (IIT), social tax, etc. — it works with the cost balance of groups of FA.

2. Settings Attributes and Table Parts

As in the report on DCS, the “header attributes” are parameters/settings of the composition stored in the report structure. The requirement of DontCheck means that when the value is empty, the check is not performed (values are substituted by the formation logic).

2.1 Header Attributes

2.2 Table Parts

Grouping

Manages the settings for data groupings (rows/columns of the report).

Indicators

Defines the composition of numerical indicators displayed in the report.

3. Forms

No separate forms for settings/DCS variant are defined in the object — management of the composition of rows/columns and selections is done from ReportForm through standard composition settings mechanisms.

4. Key Module Procedures

No separate BSL code for business logic is attached — for reports on DCS this is typical: the main logic is placed in the data composition schema (query + layouts), while the form module and object module contain only standard wrappers. Below are typical handlers of this type of object in BK 3.0.

Form Module (Forms.ReportForm.Form):

• OnCreateOnServer — initialization of settings, setting the default period, restoring saved user settings, filling the list of organizations and RepresentationOfListOfOrganizations.
• OnOpen — finalizing the command interface of the form, enabling/disabling distribution and printing buttons.
• Handler for the generation command — calls the layout composition by SettingsComposer and outputs to the table document field.
• Handlers for period fields (StartPeriodOnChange, EndPeriodOnChange) — synchronization of DCS parameters with header attributes.
• Handlers for printing/emailing/distribution settings — calls to the BSP subsystems “Printing” and “Working with Emails”.

Object Module:

• OnCompositionResult(DocumentResult, DataBreakdown, StandardProcessing) — the central point. Here, standard processing forms the composition processor, sets parameters (StartPeriod, EndPeriod, Organization), and, if necessary, finalizes the layout.
• Utility functions for preparing settings (GetSettingsForOutput etc.), if the version uses software adjustment of DCS.

Requires verification for a specific release: the presence and exact names of utility procedures in the object module are version-dependent; in 3.0.74.2 the main entry is OnCompositionResult.

5. Data Sources and Movements

The report does not generate movements and entries. The report is a read-only object: it is not posted, does not create records in accounting and accumulation registers. This section is provided for understanding where the data comes from.

The data is composed by a DCS query from the tax accounting contour of fixed assets:

• accumulation/information registers on the cost balance of FA groups and depreciation in tax accounting (movement of cost: beginning balance → receipt → disposal → ending balance);
• documents of receipt, disposal, commissioning, and revaluation of FA/IA as sources of primary data for breakdown (DetailingMode).

For comparison with the accounting contour during analysis, the standard chart of accounts of the RK is useful: 2410/2730 (FA and IA), depreciation accounts; while turnover of sales/costs (6010 / 7010), settlements (1210, 3310), cash (1030, 1330) and VAT payable (3130, VAT rate 16%) are not included in this report — they relate to other reports of the configuration. The cost of FA in tax accounting is analyzed independently of IIT/Social tax rates.

6. Related Objects and Input Based On

• No input based on — reports are not a basis and are not input based on.
• Sources of breakdown: documents of movements of FA and IA (receipt, commissioning, disposal/write-off, revaluation), forming the cost of FA in tax accounting.
• Source registers: registers of fixed assets and depreciation accounting (tax accounting).
• Related reports of the “FA and IA” subsystem: depreciation ledgers, ledger for FA/IA, reports on tax accounting of FA — use the same sources.
• BSP subsystems: “Printing”, “Working with Emails” (printing and distribution buttons of the form), “Report Variants” (saving user settings).

7. Extension Points

• Configuration extension: overriding OnCompositionResult in the object module to add parameters/selections or programmatic adjustment of DCS; adding attributes and elements in ReportForm through form extension.
• Data composition schema: adding calculated fields, new indicators and groupings, user-defined layout templates without changing the code.
• Report variants: creating additional variants of settings (composition of columns, selections, conditional formatting) using the “Report Variants” subsystem.
• External report: implementation as an external report/processing with connection through additional reports and processing, if modified logic is required without changing the standard.
• Form subscriptions/handlers: additional commands for printing, exporting, and distribution through BSP mechanisms.