--- title: "Recording Intangible Assets in 1C:Accounting for Kazakhstan — how to fill in, entries, example" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/prinyatie-k-uchetu-nma-v-1s-buhgalteriya-dlya-kazahstana--en source: BuhGPT --- # Recording Intangible Assets in 1C:Accounting for Kazakhstan — how to fill in, entries, example > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). You bought a license for software or a trademark. The supplier sent an act and an invoice, you created a "Receipt of Intangible Assets" — the money on the investments account is hanging, but the asset has --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). You bought a license for software or a trademark. The supplier sent an act and an invoice, you created a "Receipt of Intangible Assets" — the money on the investments account is hanging, but the asset has not appeared in the accounting. Depreciation is not running, the balance sheet is empty, and the auditor asks: "Where is the intangible asset card?". All because a purchase is not yet placing on the balance sheet. The asset "comes to life" precisely through the document "Acceptance for Accounting of Intangible Assets": it transfers the cost from investments to the intangible assets account, sets the service life and depreciation method. Below is how to fill it out so that depreciation starts from the required month and you don't have to re-post the quarter. 1. Purpose The document places an intangible asset onto accounting and tax records: it writes off the accumulated investments (account 2930) to the intangible assets account (2730), records the initial cost, useful life, method and depreciation account. After posting, the asset is visible in the balance sheet and is included in the routine depreciation operation. 2. Where to find it Section "Fixed Assets and Intangible Assets" → block "Intangible Assets" → journal "Acceptance for Accounting of Intangible Assets" → button "Create". Direct navigation link (menu "Service" → "Go to navigation link", paste the string): e1cib/list/Документ.ПринятиеКУчетуНМА Most often the document is entered on the basis of "Receipt of Intangible Assets" — then the cost and investments account are pulled in automatically (see section 10). 2a. How to find out your release Menu "Help" → "About the program" (or the icon with the letter i in the top right corner). In the window you will see two lines: the platform version (for example, 8.3.24) and the configuration release "Accounting for Kazakhstan" — compare it with the one indicated in the header of this guide. If your release is older than 3.0.74, some fields and printed forms may look different. 3. How to fill it out The document is divided into tabs. Let's go through each field — why it is needed and what happens if there is an error. Header Field Req. Why it matters and what an error threatens Organization Yes Which company we are placing the intangible asset for. In a database with several legal entities it is easy to select the wrong one — the asset will go to the wrong balance sheet. Date Yes The date of placing on the record. The first month of depreciation depends on it: depreciation begins from the month following the acceptance date. If you set the 1st instead of the 30th of the previous month — you will lose a month of accruals. Method of receipt Yes Acquisition for a fee, contribution to the charter capital, gratuitous receipt, creation by own efforts. Determines the credit of the entry (see section 5). Tab "Intangible Asset" - Intangible Asset (required) — an element of the "Intangible Assets" reference book. If the object does not yet exist — create it: specify the name, type (software, trademark, license, goodwill), accounting group. It is on this card that depreciation will be accrued and accounting will be maintained. - Accounting account (required) — 2730 "Other intangible assets". If you get the account wrong — the asset will not appear in the intangible assets section of the balance sheet. - Investments account (required) — 2930, where the collected cost lies after "Receipt of Intangible Assets". If the balance on the investments account does not match the document amount — the entry will "skew" the account: a "tail" will remain there or it will go negative. Tab "Accounting" - Initial cost (required) — the amount without VAT. When entered on the basis, it is pulled in automatically. If you enter it with VAT — you will overstate the depreciation base. - Cost recovery procedure — "Depreciation accrual" (the usual case) or "Cost is not recovered" (for example, goodwill, perpetual rights). With "not recovered", the service life and method fields are blocked. - Useful life, months (required for depreciation) — for example, 36. Without it, the routine operation will not calculate the amount and will produce an error. - Depreciation accrual method — as a rule, straight-line (in equal shares). Affects the monthly amount. - Method of reflecting depreciation expenses — a predefined setting with a cost account (7210, 8410, 2930, etc.). Sets where the debit of depreciation will go. An empty field — depreciation will not be attributed to expenses. - Depreciation accrual account — 2740 "Amortization of other intangible assets". Tab "Tax Accounting" (for CIT) Here you configure how the intangible asset participates in the calculation of corporate income tax as a fixed asset: - Include in the value balance of the group — yes/no. - Group (subgroup) of fixed assets — the group number for tax depreciation. An error here does not break accounting, but distorts CIT deductions. 4. Worked example with entries Situation. LLP "Astra" bought a non-exclusive license for software for 1,200,000 ₸ + VAT 16%. Useful life — 3 years (36 months), straight-line method. Step 1. Receipt of Intangible Assets (a separate document, for context): Dr Cr Amount, ₸ Description 2930 3310 1,200,000 Investments in intangible assets 1420 3310 192,000 VAT recoverable (16% of 1,200,000) Step 2. Acceptance for Accounting of Intangible Assets (our document), initial cost 1,200,000 ₸: Dr Cr Amount, ₸ Description 2730 2930 1,200,000 Intangible asset accepted for accounting Step 3. Depreciation accrual (routine operation "Depreciation of Intangible Assets" in the month closing, starting from the following month): Monthly = 1,200,000 / 36 = 33,333.33 ₸ Dr Cr Amount, ₸ Description 7210 (or 8410) 2740 33,333.33 Depreciation for the month Check: after posting, a debit balance of 1,200,000 ₸ will appear in the balance sheet on account 2730, the investments account 2930 will be zeroed out, and the VAT of 192,000 ₸ on account 1420 will be closed in the VAT declaration separately. 5. Types of operation (methods of receipt) Method of receipt Credit of the entry upon acceptance Acquisition for a fee Cr 2930 (collected investments) Creation by own efforts Cr 2930 (costs collected on investments) Contribution to the charter capital Cr 2930 / 5030 (debt of the founders) Gratuitous receipt Cr 2930, income is reflected through 6220 In all cases the debit is the intangible assets account 2730. The choice affects only the source (credit) and the tax consequences. 6. What is generated upon posting Accounting and tax entries: - Dr 2730 Cr 2930 — for the initial cost (accounting and tax accounting in parallel). Register movements: - Initial data of intangible assets (accounting) — cost, useful life, method, depreciation account. - Initial data of intangible assets (tax accounting) — fixed asset parameters. - State of intangible assets of organizations — status "Accepted for accounting". - Events of intangible assets — the event "Acceptance for accounting" is recorded. - Methods of reflecting depreciation expenses of intangible assets — the cost account for future accruals. Electronic documents. "Acceptance for Accounting of Intangible Assets" does not generate an ESF or an SNT — this is an internal document. The ESF is issued by the supplier upon receipt, an SNT is not issued for intangible assets. 7. Printed forms Via the "Print" button the following are available: - Act of acceptance and transfer of intangible assets — confirms placing on the record. - Intangible assets accounting card — an accounting register for the object (cost, useful life, depreciation). 8. Common errors "Initial cost is not filled in" An empty field on the "Accounting" tab. Fill in the amount without VAT or enter the document on the basis of "Receipt of Intangible Assets" so that the cost is pulled in. "Investments account: the balance on account 2930 is less than the document amount" The cost in the document is greater than what has actually been collected on investments. Check the balance sheet for 2930 for this intangible asset: possibly "Receipt of Intangible Assets" has not been posted or part of the amount went to a different sub-account. "Useful life is not specified" With the "Depreciation accrual" recovery procedure, the useful life is required. Specify the term in months — otherwise the routine month-closing operation will produce an error. "Method of reflecting depreciation expenses is not filled in" Depreciation will accrue, but will not "land" on the cost account. Select or create a reflection method with account 7210/8410. Depreciation is not accrued in the month of acceptance. This is not an error: according to accounting rules, depreciation runs from the month following acceptance. If an earlier start is needed — adjust the document date. 9. FAQ What is the difference between "Receipt of Intangible Assets" and "Acceptance for Accounting of Intangible Assets"? "Receipt" reflects the purchase and collects the cost on the investments account 2930 and the input VAT. "Acceptance for accounting" transfers this cost to the intangible assets account 2730 and starts depreciation. Without the second document, the asset will not appear on the balance sheet. From which month does depreciation begin? From the month following the date of acceptance for accounting. Accepted in September — the first accrual is in the October closing. Which account for intangible assets in the Kazakhstan chart of accounts? The asset itself — 2730 "Other intangible assets", accumulated depreciation — 2740, investments before acceptance — 2930. How is VAT accounted for when acquiring intangible assets? Input VAT of 16% is reflected upon "Receipt of Intangible Assets" by the entry Dr 1420 Cr 3310 and is taken as an offset in the VAT declaration. In "Acceptance for accounting", VAT does not participate — the initial cost is specified without it. What is the value balance of the group and why the "Tax Accounting" tab? For CIT, an intangible asset can be accounted for as a fixed asset within a group. The "Include in the value balance of the group" flag and the group number determine tax depreciation (CIT deductions), which is calculated separately from accounting depreciation. How to choose the depreciation method? In the typical case — straight-line: the cost is divided by the useful life in equal shares. The method is set on the "Accounting" tab and affects the monthly amount. Can an intangible asset created by own efforts be accepted? Yes. Select the receipt method "Creation by own efforts". The costs are first collected on the investments account 2930, then transferred to 2730 by this document. Is it necessary to issue an ESF when accepting an intangible asset for accounting? No. This is an internal document, it does not generate an ESF or an SNT. The ESF was issued by the supplier upon receipt. How to correct an incorrect initial cost after posting? If depreciation has not yet been accrued — unpost the document, correct the amount and post again. If accruals have already occurred — use the document for changing the cost of intangible assets or reverse the accrued depreciation, then correct. What to do if the useful life is specified incorrectly? Before the start of depreciation — simply correct it in the document. After — apply the document for changing the depreciation accrual parameters of intangible assets to recalculate the remaining term. 10. Related documents - Entered on the basis of: "Receipt of Intangible Assets" — the most common path, the cost and investments account are pulled in automatically. - Further operations on the object: the routine operation "Depreciation of Intangible Assets" (in "Month closing"), "Changing the depreciation accrual parameters of intangible assets", "Modernization of intangible assets", "Write-off of intangible assets". - Related in accounting: the card of the "Intangible Assets" reference book, the report "Statement of depreciation of intangible assets". How to find out your release Menu "Help" → "About the program": there you will find the 1C:Enterprise platform version and the configuration release "Accounting for Kazakhstan". The instruction is relevant for the release indicated below. The guide has been prepared for the "Accounting for Kazakhstan" configuration, release 3.0.74.2 (revision 3.0). --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_