Report "Aged Receivables of Customers" (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The report is intended for analyzing overdue receivables from customers with details by counterparties, contracts, and overdue periods. It is used by accountants and financial managers to monitor clients' payment discipline and manage problematic receivables. It is generated for a specific date (cut-off moment), allows grouping data by several dimensions (counterparty, contract, calculation document), filtering by one or several organizations and by payment term intervals. It belongs to the category of accounting reports and can be included in automatic mailing for regular monitoring of receivables.

Where to find in 1C:

• Section “For the Manager” → “Overdue Receivables from Customers”.
• Direct navigation link: e1cib/list/Report.OverdueReceivables

2. Settings Attributes and Table Parts

As an object in DCS, the report does not have a “document header” in the classical sense — the attributes listed below describe the structure of the serializable composition settings (what is saved in report variants and user settings).

2.1 Header Attributes (Settings Parameters)

2.2 Table Parts (Settings Structure)

Grouping

Defines the levels of hierarchy and the order of data grouping (by counterparties, contracts, calculation documents, etc.).

AdditionalFields

List of additional resources and dimensions beyond the basic set (additional attributes of counterparties, amounts in currencies, etc.).

3. Forms

Standard set of report forms in DCS in BK 3.0:

Separate user forms are generally not created — the auto-generated universal DCS interface is used. The specific composition of forms in this version is version-specific and clarified in the configurator.

4. Key Module Procedures

No separate BSL-evidence for modules is attached. The report in DCS is characterized by minimal code and the use of standard handlers.

Object Module:

• ReportGenerationSettings(...) / OnResultComposition(...) — management of generation, programmatic modification of the composition scheme/settings before output (e.g., setting the period and filtering by organizations).
• Procedures for setting detailing parameters and transferring selected values of period/organizations to the data composition parameters.

Form Module:

• OnCreateOnServer — initialization of settings, setting default values (current date in the attribute Period, current organization).
• OnResultCompositionOnServer — calling the layout composer, output to the table document.
• Detailing handlers (DetailingHandler) — when the attribute DetailingMode is enabled, provide navigation from the cell to the calculation document / counterparty card.

Common Modules: generation relies on the subsystem of standard reports and data composition in BK 3.0 (a unified mechanism for periods, filtering by organizations, additional fields).

5. Data and Sources (Posting/Movements)

The report is not a document and does not generate movements in registers and postings. It reads already formed accounting data.

Data source — accounting register (accounting totals) and/or registers of settlements with counterparties. Overdue receivables from customers are calculated according to the standard Chart of Accounts of the RK:

Logic of overdue calculation. The report takes the balance of account 1210 on the date (attribute Period) by counterparties, contracts, and calculation documents, compares it with the payment date according to the contract conditions/schedule, and outputs amounts for which the payment term has expired (overdue), broken down by intervals of days. The sale to the customer, generating the receivables, is reflected by accompanying documents (e.g., “Sale of Goods and Services”):

Dr 1210  Cr 6010   — revenue (excluding VAT)
Dr 1210  Cr 3130   — VAT 16 %
Dr 7010  Cr 1330   — write-off of cost of goods

Repayment — Dr 1030 Cr 1210. It is the unclosed debit balance of 1210 with an expired term that appears in the report.

Numerical norms of the RK 2026 (for reference in related calculations): VAT 16 %; MRP 4,325 ₸; MZP 85,000 ₸; deduction for individual income tax 30 MRP/month (not more than 360 MRP/year); individual income tax 10 % up to 8,500 MRP annual income and 15 % above; OPE 10 % (ceiling base 50 MZP), OPEP 3.5 %, VOSMS 2 %, OSMS 3 %, CO 5 %, social tax 6 %.

6. Related Objects and Input Based On

The report is read-only, input based on it is not applicable. Related objects (through detailing and parameters):

• Directories: Counterparties, Contracts, Organizations — dimensions of groupings and filters.
• Settlement Documents: “Sale of Goods and Services”, “Act of Completed Works”, “Invoice”, payment documents (debit/credit from the current account) — available from detailing.
• Accounting Register (account 1210) — main source of balances.
• Electronic Documents of the RK: sales generating receivables are usually accompanied by electronic invoices (ESF) and, if necessary, SNT; the electronic documents themselves are not included in the report but are related to primary calculation documents.

7. Extension Points

• Report Variants: adding user/predefined variants with ready groupings (by overdue terms, managers, regions) without changing the code.
• Additional Fields: through the table part AdditionalFields — output of additional attributes of counterparties/contracts, amounts in currency.
• Configuration Extension: borrowing the data composition scheme (DCS) to add fields/data sets; borrowing the form for additional attributes and commands.
• Programmatic Modification of Settings in OnResultCompositionOnServer / object module — dynamic filters and parameters (period, organizations, overdue intervals).
• Automatic Mailing: inclusion of the report in the scheduled mailing (report mailing subsystem) for periodic monitoring of receivables.
• Conditional Formatting in DCS: highlighting critical overdue intervals in color.

Version-specific details (exact composition of layouts/data sets in DCS, names of resources and composition fields) should be clarified in the configurator of version 3.0.74.2.