Report "Tax Accounting Register for Fixed Assets" (Reports.TaxAccountingRegisterForFA)

1. Identification

Purpose. The report generates a tax register for fixed assets (main means of tax accounting) in accordance with the requirements of the Tax Code of the RK. It is intended for tax accountants and fixed asset accounting specialists and is used in the preparation of tax reporting: calculation of depreciation deductions by groups of fixed assets, cost balances of groups (subgroups) at the beginning and end of the period, receipts and disposals, as well as other deductions for fixed assets. The register serves as a supporting application for the corporate income tax declaration (form 100.00) and is usually generated for the tax period (year) or for interim periods (quarter).

Where to find in 1C: section “Reports” → “Tax Accounting” → “Tax accounting register for fixed assets”. Navigation link: e1cib/list/Report.TaxAccountingRegisterByFA

2. Attributes and Structure

2.1 Report Attributes (Parameters)

2.2 Table Parts

The object does not have table parts. The report does not store data in the attributes of table parts — all displayed information is generated by the data composition scheme (DCS) and is output directly in the result spreadsheet document (SpreadsheetDocument). The settings for the composition of columns, groupings, selections, and formatting are stored in report variants and user settings of the DCS.

3. Forms

Separate settings forms are generally not created: user settings of the DCS are displayed as part of ReportForm through the standard platform mechanism (quick settings and the “More → Change report variant” panel).

4. Key Module Procedures

Evidence with BSL code of modules for this object is not attached. Below are typical report handlers on DCS for the configuration “Accounting for Kazakhstan”. Specific names and existence of procedures require verification in the module of the form/object of this version.

Report object module:

• OnResultComposition(DocumentResult, DataDetailing, StandardProcessing) — central point. Here, if necessary, the standard composition is disabled (StandardProcessing = false), programmatic initialization of the layout composer is performed, parameters for the period/organization are substituted, external data sets are established, and the result is output to the spreadsheet document. Logic for ReportRegisterType (selection of variant/layout) and DetailingMode is also applied.
• SetParameters(...) / auxiliary methods — filling in DCS parameters (StartPeriod, EndPeriod, Taxpayer) before composition.

Form module (ReportForm):

• OnCreateOnServer(Refusal, StandardProcessing) — setting default period, organization values from the current user settings, initial values for ReportRegisterType/DetailingMode, initializing conditional formatting.
• Command handlers Generate, Print, Email.
• Handlers for changing the period and organization, updating quick settings and header.
• DetailingProcessing(...) — navigation to primary documents (documents of receipt/disposal/depreciation of fixed assets) in detailing mode.

Data source of DCS. The query(ies) of the composition scheme refer to the registers of tax accounting for fixed assets (cost balances of groups/subgroups, movements on receipt, disposal, depreciation, and subsequent expenses). Based on the results of the query, the cost balance at the beginning of the period, receipts, disposals, the total amount of depreciation deductions, and the cost balance at the end of the period are formed by groups (subgroups) of fixed assets.

5. Data Generation, Movements, and Entries

The report is not a document: it is not processed, does not generate movements in registers, and does not create accounting entries. The report operates in read-only mode — it extracts data from already formed registers of tax accounting for fixed assets and accounting totals.

The source of amounts is movements recorded during the processing of primary documents for fixed asset accounting (acceptance for accounting, depreciation calculation, modernization, disposal). For reference, the accounts of the standard chart of accounts of the RK related to the turnover of fixed assets and the amounts attributed to them (used by source documents, not the report itself):

• 7010 — cost of sales (for disposal/write-off operations);
• 6010 — income from sales (when selling fixed assets);
• 1030 — cash in current bank accounts;
• 3310 — short-term payables to suppliers (when acquiring fixed assets);
• 3130 — VAT payable (at a rate of 16% for operations in 2026).

The tax indicators of the register (cost balance of the group, maximum depreciation rate for the group, amount of depreciation for the period) are calculated in tax accounting according to the rules of the Tax Code of the RK and are output by the report without creating movements. Monetary thresholds when preparing accompanying reporting are taken from the current values of 2026: MRP = 4,325 ₸, MZP = 85,000 ₸.

The calculation of maximum depreciation rates by groups of fixed assets and the procedure for forming the cost balance — requires verification according to the current edition of the Tax Code of the RK at the date of formation.

6. Related Objects and Input on Basis

As a report, the object does not participate in “Input on Basis” (it is neither a source nor a receiver). The connections are informational:

• Directory.Organizations — attribute Taxpayer, main selection.
• Directory of Fixed Assets and Groups of Fixed Assets — analytics of the groupings of the register.
• Registers of Tax Accounting for Fixed Assets — data sources for DCS (cost balances, depreciation, receipts/disposals).
• Source documents of movements: acceptance of fixed assets for accounting, depreciation calculation, modernization, disposal/write-off of fixed assets — from them, navigation to primary documents is performed through detailing mode.
• Corporate Income Tax Declaration (form 100.00) and attachments — the register is used as justification for the amounts of deductions for depreciation of fixed assets.
• Electronic documents of the RK (ESF in the ESF IS, SCT) are related to operations of acquisition/sale of fixed assets at the level of source documents, but not with the report itself.

7. Extension Points

• Report Variants (DCS). Additional variants through “Change report variant” or programmatically (custom schemes/layouts) for new forms of the register based on values of ReportRegisterType.
• Configuration Extension. Adding attributes to the form, commands, changing the visibility of columns, and borrowing handlers OnCreateOnServer, OnResultComposition without removing from support.
• Subscriptions/general modules. Custom preparation of parameters for the period/organization and post-processing of the result spreadsheet document.
• Conditional formatting and user settings of DCS — flexible configuration of selections, sorting, and formatting without changing the code.
• Additional reports (BSP). Publication of a modified copy as an external/additional report through the subsystem “Additional reports and processing”.
• Rights and functional options — managing availability through roles and functional options of the tax accounting subsystem.