Report "Statement of Depreciation of Fixed Assets (Accounting)"

1. Identification

Purpose. The report is intended for analyzing depreciation charges, controlling the wear and tear of fixed assets, and preparing data for regulated reporting. It shows for each object (or grouping) the initial accumulated depreciation at the beginning of the period, depreciation accrued for the period, depreciation write-off, and the balance at the end of the period. It is formed based on the data from accounting registers and allows grouping by analytical dimensions (organization, department, fixed asset, etc.). It is used for periodic (monthly, quarterly) analysis of the state of fixed assets.

Where to find in 1C: section “FA and IA” → “Depreciation schedule for the period (accounting)”. Navigation link: e1cib/list/Report.DepreciationScheduleAccounting.

2. Attributes and Table Parts of Settings

Since this is a report in DCS, “attributes” are parameters and settings of the composition that define the period, selection, structure of groupings, and the composition of output fields.

2.1 Header Attributes (Report Parameters)

2.2 Table Parts of Settings

Grouping

Controls the structure of data grouping in the report: sets the hierarchy of grouping fields and types of detailing.

AdditionalFields

List of additional fields (besides standard depreciation indicators) that the user wants to see in the report.

Note: in the database OrganizationListRepresentation/…DepartmentListRepresentation — auxiliary rows for the interface; the actual selection is stored in the settings composition (SettingsComposer), not in these attributes.

3. Forms

Additional user forms are generally not required: interaction occurs through the standard data composition mechanism.

4. Key Procedures of Modules

No separate BSL-evidence for modules for this version is attached, so below is a typical set of report handlers in DCS in BK 3.0. The exact composition of procedures is verified against the specific assembly 3.0.74.2 (version-specific).

Object module / report manager module:

• OnResultComposition(DocumentResult, DataDetailing, StandardProcessing) — intercepts output: substitution of the period, representations of organization/department lists, fine-tuning the structure for AdditionalFieldsPlacement.
• ReportSettings(…) / OnSettingsDetermination(Settings) — registration of variants, parameters of functional options, available fields, and quick settings in the BSP subsystem “Report Variants”.
• DefinePeriodSelectionParameters(…) — setting default values for StartPeriod/EndPeriod (usually the current month/quarter).

Form module:

• OnCreationOnServer(Failure, StandardProcessing) — initialization of the period, restoration of saved settings, setting default selection by organization.
• OnPeriodChange / period field handlers — synchronization of StartPeriod and EndPeriod.
• Generate (command) — starts composition and outputs to the table document.
• Detailing handler (DocumentResultDetailingProcessing) — transition to primary documents and register records when DetailingMode is enabled.

5. Data Source and Generated Data

The report does NOT perform postings and does NOT generate movements in registers — it is a read-only object. It only selects and aggregates already accumulated data.

Data Source. The composition scheme is built on the register(s) of accounting for the depreciation of fixed assets. In the standard chart of accounts of the RK, depreciation of fixed assets is accounted for in accounts of group 2420 “Depreciation of FA” (contra to the FA accounts 2410), and the accrual of depreciation is reflected by the correspondence:

• Debit 7210 (7010 / 8410, etc.) Credit 2420 — accrual of depreciation of fixed assets depending on the direction of costs (administrative expenses, cost of goods sold, production).

The report collects turnovers and balances for the period from these accounts and distributes them according to the indicators of the schedule:

Analytics (subaccount): Fixed Assets, Department, if necessary — Organization. These dimensions are available as grouping fields.

VAT rates (16%), PIT, social tax, and other tax parameters of the RK 2026 are not directly applicable to this report: depreciation of fixed assets is a VAT-exempt turnover and does not generate taxes. These parameters are relevant to related accounting objects, not this schedule.

6. Related Objects and Input on Basis

The report is a final read-only object, so “input on basis” is not provided for it. Connections:

• Accounting Register (journal of postings) — the main data source.
• Reference “Fixed Assets” — analytics on objects, representations in groupings.
• Reference “Methods of Reflecting Expenses for Depreciation of FA” — determines expense accounts during accrual.
• Documents affecting the report data:
  • “Acceptance of FA into accounting” — putting on the balance sheet and starting accrual.
  • “Regulatory operation / Month-end → Accrual of depreciation and wear of FA” — generates turnovers that fall into the schedule.
  • “Write-off of FA”, “Transfer of FA”, “Change of depreciation accrual parameters” — affect disposal and amounts.
• BSP subsystem “Report Variants” — stores predefined and user-defined variants of composition.

7. Extension Points

• Report variants (DCS). Adding new predefined or user-defined variants through the report variants storage of BSP without changing the configuration.
• Configuration extension. Borrowing form/composition scheme and overriding handlers OnResultComposition, OnCreationOnServer to add columns, selections, or custom analytics.
• Additional fields and formatting. Configuration through AdditionalFields and conditional formatting of DCS without programming.
• Functional options. Managing the visibility of attributes (organization, department) when enabling/disabling corresponding accounting options.
• External report. Connecting as an additional (external) report through the subsystem “Additional Reports and Processes” of BSP if a separate schedule is required without interfering with the standard one.