1. Identification of the Object
| Parameter | Value |
|---|---|
| Object Type | Report |
| Name | DepreciationScheduleIntangibleAssetsAccounting |
| Full Name | Report.DepreciationScheduleIntangibleAssetsAccounting |
| Synonym | “Depreciation Schedule of Intangible Assets for the Period (Accounting)” |
| Configuration | Accounting for Kazakhstan, version 3.0 (version 3.0.74.2) |
| Accounting Currency | tenge (₸) |
| Basis of Implementation | Data Composition System (DCS) |
Purpose. An analytical report for monitoring and analyzing the depreciation of intangible assets (IA) in accounting. It allows tracking the initial and residual value of IA, accumulated and accrued depreciation for the period, and changes in value over the selected interval. Used by accountants and managers, typically on a monthly basis at the end of the period or upon request for management analysis.
Important: this is a report. It only reads data from accounting registers and does not generate any movements or entries. All depreciation amounts it displays are created by documents for depreciation/amortization, not by the report itself.
Where to find in 1C: section “Fixed Assets and Intangible Assets” → “Depreciation Schedule of Intangible Assets for the Period (Accounting)”. Navigation link: e1cib/list/Report.DepreciationScheduleIntangibleAssetsAccounting.
2. Attributes and Indicators
The report is built on DCS, so the “header attributes” here are parameters and user settings of the composition scheme, and there are no “table parts” in the classical sense (the result is formed dynamically by DCS groupings).
2.1 Parameters and Settings
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| StartPeriod | Date (dateTime) | ShowError | The start date of the depreciation calculation period. Mandatory: filters initial balances and defines the analysis period. |
| EndPeriod | Date (dateTime) | ShowError | The end date of the period. Mandatory: limits the selection and defines the final balances. |
| OrganizationListRepresentation | String | DontCheck | Text representation of the selected organizations for the report header. Automatically filled during selection. |
| DepartmentListRepresentation | String | DontCheck | Text representation of the selected departments; used when filtering IA by accounting locations. |
| AdditionalFieldsPlacement | Number (decimal) | DontCheck | Placement of additional fields in the layout (in rows/columns). Affects the composition of the result. |
| DetailingMode | Boolean | DontCheck | Detailing flag. Allows expanding groupings and accessing primary documents. |
2.2 Indicators (Column Flags)
Each indicator is a boolean flag that includes the corresponding column in the output table.
| Name | Purpose |
|---|---|
| IndicatorInitialCost | Cost of IA upon commissioning. |
| IndicatorCostForDepreciationCalculation | Depreciation base (may differ from initial after revaluations). |
| IndicatorCostInitialBalance | Cost of IA at the beginning of the period. |
| IndicatorDepreciationInitialBalance | Accumulated depreciation at the beginning of the period. |
| IndicatorCostDebitMovement | Increase in value for the period (revaluation, modernization). |
| IndicatorDepreciationMovement | Accrued depreciation for the period — a key indicator for expense control. |
| IndicatorCostCreditMovement | Decrease in value for the period (write-off, impairment). |
| IndicatorCostAtEndOfPeriod | Final cost of IA at the end of the period. |
| IndicatorDepreciationFinalBalance | Accumulated depreciation at the end of the period. |
Residual value on the date is calculated as the difference between the cost indicators and accumulated depreciation; it is displayed either as a separate column in the layout or as a calculated field in DCS.
3. Forms
A specialized DCS report of its own subordinate forms usually does not contain — a universal composition mechanism is used.
| Form | Purpose |
|---|---|
Main report form (generated by DCS / ReportForm) |
Input of period parameters, selection of organizations and departments, inclusion of indicators, launching formation, output of tabular document with results. |
Settings form (SettingsForm, standard for DCS) |
Extended settings: groupings, selections, sorting, conditional formatting, selection of report variant. |
| Report variants | Predefined user settings (for example, collapsed by organizations / detailed by each IA). |
The user interacts with the report through quick settings on the command panel (period, organization, department) and through the “Settings” button for full access to the DCS structure.
4. Key Module Procedures
No direct BSL-evidence for the module is attached — below are typical report handlers in DCS in BK 3.0. The main logic is placed in the composition scheme (MainDataCompositionScheme), the code in the modules is minimal.
Report object module:
OnResultComposition(DocumentResult, DataDecoding, StandardProcessing)— intervention point in the composition process: programmatic addition of settings, setting period parameters from quick settings, disabling standard processing if custom output is needed.OnUserFieldComposition/OnFieldsAvailableForSelection— management of the composition of available fields.SettingsForDataAnalysisTechnology,OnLoadingVariantOnServer— service handlers for compatibility of variants.
Report form module:
OnCreationOnServer(Failure, StandardProcessing)— initialization of the period (default — current/previous month), setting selection by main organization, restoring indicator settings.OnPeriodChange/ period field handlers — synchronization ofStartPeriodandEndPeriodin composition parameters.Generate(Command)— launching composition and output of results.- Decoding handler (
ResultDecodingProcessing) — transition from a report cell to primary documents/cards of IA whenDetailingModeis enabled.
Requires verification in the specific release 3.0.74.2: the exact composition of overridden handlers may differ if the report variant is overridden in the extension.
5. Data Sources, Movements, and Accounts
The report does not generate movements — it is a read-only object. The data source for DCS is the accounting registers of IA configuration:
- Accounting Register “Cost Accounting” — movements and balances on IA accounts and their depreciation;
- specialized registers of information/accumulation for IA depreciation (accrual parameters, base, accumulated depreciation), used for the indicators “Cost for Depreciation Calculation” and breakdown of movements.
Typical accounts from the RK chart of accounts involved in the report data:
| Account | Name | Role in the Report |
|---|---|---|
| 2730 | Other Intangible Assets | Initial/balance cost of IA, balances and debit movements (acquisition, revaluation). |
| 2740 | Depreciation of Other Intangible Assets | Accumulated depreciation (initial/final balance) and accrued for the period. |
| 7210 / 7110 / 8410 | Administrative / Selling / Overhead Expenses | Correspondence of depreciation accrual (the expense account depends on the purpose of IA) — source of the movement “Depreciation for the Period”. |
The typical entry, the amounts of which the report aggregates (created by the document “Accrual of Depreciation/Amortization”, not the report):
Debit 7210 (or 7110/8410) Credit 2740 — depreciation of IA for the month accrued
Residual value on the date = balance 2730 − balance 2740 for the object.
All amounts are displayed in tenge (₸). VAT, PIT, and other tax indicators are not calculated in this report — depreciation of IA is a non-taxable operation; when entering IA, input VAT (rate for 2026 — 16%) is accounted for by separate documents and does not appear in this schedule.
6. Related Objects and Input Based On
As a report, the object does not participate in input based on and is not created based on other objects. Functionally related to:
- Documents for Accrual of IA Depreciation (“Accrual of Depreciation”, “Month End Closing” / regulatory operation for IA) — generate data displayed by the report;
- Documents for acquisition, commissioning, modernization, revaluation, write-off of IA — sources of debit/credit movements of value;
- Reference “Intangible Assets” — analytics (groupings and selections by IA objects);
- References “Organizations”, “Departments” — selections and groupings;
- Accounting Register “Cost Accounting” and specialized IA registers — direct sources of selection.
From the report cells, when decoding is enabled, transitions to the IA card and to primary registering documents are available.
7. Extension Points
- Report Variants — creation of user/additional variants of settings without changing the configuration.
- Configuration Extension — addition of form attributes, overriding
OnResultCompositionandOnCreationOnServer, adding custom indicators. - User Fields and Calculated Fields in DCS — addition of calculated columns (for example, depreciation percentage = depreciation / initial cost).
- Functional Options — management of the availability of indicators and fields.
- Additional Selections/Groupings through DCS settings — composition by MOL, accounting locations, expense items.
- Conditional Formatting — highlighting fully amortized IA or objects with zero residual value.
- Connection via BSP (external printed forms/reports) for delivery, mailing, and regulatory tasks for generating the schedule.