--- title: "Transfer of Fixed Assets in 1C:Accounting for Kazakhstan 3.0 — how to record an internal transfer of a fixed asset" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/peremeshchenie-os-v-1s-buhgalteriya-dlya-kazahstana-3-0-k-en source: BuhGPT --- # Transfer of Fixed Assets in 1C:Accounting for Kazakhstan 3.0 — how to record an internal transfer of a fixed asset > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A machine tool moved from workshop No. 1 to workshop No. 2. Storekeeper Akhmetov handed over his duties, and now Ivanova is responsible for the equipment. Nothing changed in the accounting — and the invent --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A machine tool moved from workshop No. 1 to workshop No. 2. Storekeeper Akhmetov handed over his duties, and now Ivanova is responsible for the equipment. Nothing changed in the accounting — and the inventory list lies: according to the records, the machine tool still "hangs" on the old department and on the old materially responsible person. Until you post "Transfer of Fixed Assets", depreciation will drip onto the wrong expense account, and during an inventory count the fixed asset won't be found where it's being looked for. Let's figure out how to close this issue in five minutes. 1. Purpose The "Transfer of Fixed Assets" document records the internal movement of a fixed asset within a single organization: a change of department, of the materially responsible person (MRP), and, if necessary, of the method of reflecting depreciation expenses. This is not a sale and not a disposal — the object remains on the balance sheet, account 2410 does not change. 2. Where to find it Section "Fixed Assets and Intangible Assets" → "Fixed Asset Accounting" → "Transfer of Fixed Assets" (document journal). The "Create" button — a new document. To open the list immediately, copy the navigation link and paste it into the menu "Tools" → "Go to navigation link" (or Ctrl+F11): e1cib/list/Документ.ПеремещениеОС 2a. How to find out your release "Help" → "About the program" (or the "i" icon on the panel). In the window that opens you will see the platform version (for example, 8.3.24.x) and the configuration release — a line like "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions are written for release 3.0.74.2; in adjacent releases the arrangement of fields may differ slightly. 3. How to fill it in The fields go from top to bottom. Mandatory ones are marked (!). Field Why it's needed / what happens if you make a mistake Organization (!) Whose equipment this is. If there are several organizations and the wrong one is selected, the document will either not find the fixed asset (it's not on that organization's balance sheet) or will move someone else's object. Moving a fixed asset between different organizations with this document is not allowed. dated (date) (!) The date of transfer. From this date the new department and MRP take effect, and from it the destination of depreciation expenses also changes. Set it backdated — the program will recalculate depreciation for already-closed months; with a future date — until then depreciation will run the old way. Fixed Asset Event (!) A reference to the "Fixed Asset Events" catalog with the type "Internal transfer". This is the "reason" for the movement; it appears in the OS-6 card and printed forms. If the field is not in the list — create an item directly from the selection form (the "Create" button), specifying the type "Internal transfer". Receiving department (!) Where the object is moving to. It is precisely to this department that depreciation expenses will go from the document date (if the reflection method is tied to a department). Make a mistake — the costs will "go" to the wrong workshop/section, distorting the cost of goods. MRP (recipient) The new materially responsible person (the "Individuals" / "Employees" catalog). Don't fill it in — during the inventory count the fixed asset will remain assigned to the former MRP, and the list won't reconcile. Method of reflecting depreciation expenses Fill it in only if the cost account changes (for example, the object moved from the administrative department to production: it was 7210, now it's 8410). Leave it empty — the reflection method won't change, and depreciation will continue to be written off to the previous account. Fill it in unnecessarily — you may accidentally "switch" the costs to the wrong account. The tabular section — the list of fixed assets being moved: Column Why Fixed Asset (!) You select it from the "Fixed Assets" catalog. You can add several objects at once, one row for each — they will all move to the specified department and to the specified MRP. Selection — the "Selection" button. Inventory number Filled in automatically from the fixed asset card. Used for identification in the printed waybill. After filling in — "Post" or "Post and close". 4. Worked example Situation. LLP "Astana-Prom". On September 6, 2026, the DIP-300 lathe (inv. No. 000124, initial cost 3,200,000 ₸, accumulated depreciation as of 09/01/2026 — 640,000 ₸) is transferred from the Administrative department to the Production workshop. The former MRP is Akhmetov A.A., the new one is Ivanova M.S. Previously depreciation was charged to account 7210 "Administrative expenses", now it must go to 8410 "Overhead expenses" (production). Filling in the document: - Organization — LLP "Astana-Prom"; dated — 09/06/2026. - Fixed Asset Event — "Internal transfer". - Receiving department — Production workshop. - MRP — Ivanova M.S. - Method of reflecting expenses — "Depreciation (account 8410, Production workshop)". - Tabular section: row 1 — DIP-300 lathe, inv. No. 000124. What the document does upon posting. The transfer itself is a "non-monetary" operation: the accounting account of the object (2410) and of accumulated depreciation (2420) do not change, so the document does not generate Dr/Cr accounting entries. The changes are recorded in periodic information registers: Register Old value New value (from 09/06/2026) Fixed asset location (accounting) Administrative department Production workshop MRP / Persons responsible for fixed assets Akhmetov A.A. Ivanova M.S. Methods of reflecting fixed asset depreciation expenses 7210, Admin. department 8410, Production workshop Where you'll see the result. At the close of the month September 2026, the routine operation "Depreciation of Fixed Assets" will write off the machine tool's monthly depreciation to the new destination: - Dr 8410 "Overhead expenses" Cr 2420 "Depreciation of fixed assets" — the amount of monthly depreciation (and not to 7210, as it was in August). That is, the "Transfer of Fixed Assets" document itself makes no entries — it only switches the analytics, and you will see the financial effect in the following month's depreciation entry. This is normal and correct: a transfer within an organization generates neither income, nor expense, nor a tax event. 5. Operation types The document has no separate "Operation type" field — its role is played by the fixed asset event type and the set of filled-in fields. With a single document you can perform any combination: - Change of department — the object moved to another workshop/section. - Change of MRP — the materially responsible person changed (without relocation). - Change of the method of reflecting depreciation expenses — switching the cost account/analytics. - Combined transfer — everything at once (as in the example above). 6. What is generated upon posting - Dr/Cr accounting entries — are not generated (accounts 2410/2420 do not change; a transfer within an organization is not a business operation with a financial result). - Movements in information registers: - "Fixed asset location (accounting)" — the new department; - "Persons responsible (MRP) for fixed assets" — the new MRP; - "Methods of reflecting fixed asset depreciation expenses" — if the method is filled in; - "Fixed Asset Events" — recording the fact of the internal transfer (for the OS-6 card). - Electronic documents (ESF, SNT) are NOT issued. This is an internal transfer, not a sale and not a movement of goods between owners. VAT (16%) does not arise here; the ESF IS and SNT are not involved. 7. Printed forms Via the "Print" button, the following is available: - "Waybill for the internal transfer of fixed asset objects" (form OS-2) — the main document for transfer between departments, with the signatures of the surrendering and receiving MRP. The transfer is also indirectly reflected in the "Fixed Asset Inventory Record Card (form OS-6)" — it is generated from the card of the fixed asset itself and shows the history of events, including internal transfers. 8. Common mistakes 1. "The 'Fixed Asset Event' field is not filled in" The document won't post without a reason for the transfer. Select or create an event with the type "Internal transfer". 2. "Fixed asset '…' has not been accepted for accounting in organization '…'" You are trying to move an object that is not on the balance sheet of the selected organization (not yet entered via "Acceptance of Fixed Assets for Accounting" or entered in another organization). Check the organization in the header and the presence of the acceptance-for-accounting document. 3. Depreciation after the transfer went to the wrong account You did not fill in "Method of reflecting depreciation expenses", although the cost account should have changed. Unpost the document, specify the required method, and repost before the month is closed. 4. "A transfer for fixed asset '…' has already been registered for the specified date (a later one)" There is a later transfer document. Make corrections not backdated but with a current document, otherwise you'll disrupt the chronology of the registers. 5. The inventory count doesn't reconcile by MRP You forgot to specify the new MRP — the object remained assigned to the former person. Open the document, fill in the MRP field, and repost. 9. FAQ Does "Transfer of Fixed Assets" generate Dr/Cr accounting entries? No. The fixed asset accounting accounts (2410) and depreciation (2420) do not change, so the document makes only movements in information registers (department, MRP, reflection method). The financial effect will appear in the next month's depreciation entry. Is it necessary to issue an ESF or SNT when transferring a fixed asset? No. This is an internal transfer within a single organization, not a sale and not a change of owner. No turnover subject to VAT (16%) arises; electronic invoices and SNT are not issued. Can a fixed asset be moved from one organization to another? No. This document works only within a single organization. Transfer between legal entities is a sale (or a contribution to charter capital): it is recorded with a "Transfer of Fixed Assets" with the issuance of an ESF and recognition of income/cost. Does the depreciation cost account change automatically? Only if you filled in the "Method of reflecting depreciation expenses" field. Leave it empty — depreciation will continue to be written off to the previous account, even if the department changed. Can several objects be moved at once? Yes. Add all the necessary fixed assets to the tabular section (conveniently via "Selection") — they will move to one department, to one MRP, and to one reflection method. From what date do the new department and MRP take effect? From the document date. Before this date, the previous values are used in reports and at the close of the month. How to view the current location and MRP of a fixed asset? Open the fixed asset card in the "Fixed Assets" catalog or the "Fixed Asset Inventory Book" / OS-6 report — there you can see the current analytics and the history of transfers. Does the transfer affect the amount of depreciation? It does not change the amount (rate) of depreciation — the term and cost are the same. Only the destination of costs changes: to which account and department the accrued depreciation is charged. What to do if you made a mistake in the document? As long as the month is not closed — unpost the document (or open and correct it), then repost. If the period is already closed, first cancel the month-end closing. Which printed form should be handed over? Form OS-2 "Waybill for the internal transfer of fixed asset objects" — it is signed by the surrendering and receiving MRP. 10. Related documents On what basis the fixed asset you are transferring appears: - "Receipt of Fixed Assets (Acquisition)" and "Acceptance of Fixed Assets for Accounting" — the object must be on the balance sheet before the transfer. What is related to the transfer in meaning: - "Depreciation of Fixed Assets" (the routine month-end closing operation) — it is precisely this that uses the new department and reflection method. - "Change of Fixed Asset Status" — if you need to suspend/resume depreciation accrual (not to be confused with a transfer). - "Transfer of Fixed Assets" / "Write-off of Fixed Assets" — for the disposal of an object (sale, liquidation) — with entries, recognition of income/expense and, in the case of a sale, the issuance of an ESF. How to find out your release "Help" → "About the program" — there you will find the "1C:Enterprise" platform version and the configuration release. If your release is older or newer than the one indicated below, check the arrangement of the fields — it may have changed. This guide was prepared for the "Accounting for Kazakhstan" configuration, edition 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_