Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You put a production line into accounting as a single inventory item. A year passed, depreciation was accrued, and suddenly management decides to sell one machine from this line. But you cannot sell it: in the database it is not a machine but a "Line" with one inventory number and one depreciation amount. You cannot disassemble the "Acceptance for accounting" retroactively — the periods are already closed. This is exactly where the "Fixed Asset Restructuring" document is needed. It will neatly split one item into several (or combine several into one), preserving the initial cost and accumulated depreciation down to the tiyn.
1. Purpose
The document changes the composition of fixed asset items without their disposal. It does two things: it splits one item into several inventory units or combines several items into one. Cost and depreciation are transferred to the new items proportionally, the residual value does not change — this is an internal accounting operation, not a sale.
2. Where to find
Section "Fixed Assets and Intangible Assets" → "Fixed Asset Disposal" block (or "Fixed Asset Accounting") → "Fixed Asset Restructuring" journal → "Create" button.
To open the journal directly: Main menu → Tools → Navigate by link and paste:
e1cib/list/Документ.РеструктуризацияОС
2a. How to find out your release
Help → About the program (or the "i" icon in the top right corner). In the window that opens, you can see the platform version (1C:Enterprise 8.3…) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is higher — the field locations may have shifted slightly, but the document logic is the same.
3. How to fill in
Header
| Field | Why and what happens if you make a mistake |
|---|---|
| Organization (REQUIRED) | Whose fixed assets you are restructuring. If there is one organization in the database — it will be substituted automatically. Make a mistake — the entries will go to the wrong accounting, the property tax will be calculated for another company. |
| Date (REQUIRED) | Date of the operation. Set it after the depreciation is accrued for the month. Set it earlier — the current month's depreciation will "hang" on the old item. |
| Operation type (REQUIRED) | "Splitting" or "Combining". The choice determines which part of the tables will be active. |
| Responsible person / Comment | For internal control and the printed reference. Do not affect the entries. |
"Source Fixed Assets" table
Here you specify what you are disassembling or combining.
- Fixed asset (REQUIRED) — you select from the "Fixed Assets" reference book. In splitting there is one item, in combining — several.
- Accounting account and depreciation account — by default 2410 "Fixed assets" and 2420 "Depreciation of fixed assets". Click "Fill" → "Fill cost": the program will automatically pull up the initial cost and accumulated depreciation as of the document date. Do not fill in the amounts manually — otherwise the account balance will not reconcile, and a penny difference will hang in the balance sheet for fixed assets.
"New Fixed Assets" table
Here is what will result.
- Fixed asset (REQUIRED) — new cards from the reference book. Set them up in advance with new inventory numbers.
- Share / Distribution amount (REQUIRED) — how you divide the cost of the source item. You select the method in the "Distribute" → "By cost" field (by coefficients) or "Manually". The sum of shares must total 100% of the source cost.
- Accounting account, depreciation account — usually the same 2410 / 2420.
- Method of reflecting depreciation expenses, term and method — depreciation parameters of the new items. If you leave them empty, the new fixed assets will stop depreciating. Set the remaining useful life.
- Responsible person, Location, Division — transferred from the source item, but they can be changed.
After filling in, check the control line at the bottom: "Cost of new fixed assets" = "Cost of source fixed assets". Until the amounts are equal, the document will not be posted.
4. Worked example with entries
Situation. On the balance sheet of LLP "Astanastroy" there is an item "Production line":
- initial cost — 6,000,000 ₸ (account 2410),
- accumulated depreciation — 2,400,000 ₸ (account 2420),
- residual value — 3,600,000 ₸.
The line needs to be split into 3 machines proportionally to their cost: Machine No. 1 — 50%, Machine No. 2 — 30%, Machine No. 3 — 20%.
We fill in "Fixed Asset Restructuring", operation type — "Splitting". The program distributes as follows:
| New item | Share | Initial cost | Depreciation | Residual |
|---|---|---|---|---|
| Machine No. 1 | 50% | 3,000,000 ₸ | 1,200,000 ₸ | 1,800,000 ₸ |
| Machine No. 2 | 30% | 1,800,000 ₸ | 720,000 ₸ | 1,080,000 ₸ |
| Machine No. 3 | 20% | 1,200,000 ₸ | 480,000 ₸ | 720,000 ₸ |
| Total | 100% | 6,000,000 ₸ | 2,400,000 ₸ | 3,600,000 ₸ |
Entries upon posting:
Transfer of initial cost from the line to the machines:
| Dr | Cr | Amount, ₸ |
|---|---|---|
| 2410 (Machine No. 1) | 2410 (Line) | 3,000,000 |
| 2410 (Machine No. 2) | 2410 (Line) | 1,800,000 |
| 2410 (Machine No. 3) | 2410 (Line) | 1,200,000 |
Transfer of accumulated depreciation:
| Dr | Cr | Amount, ₸ |
|---|---|---|
| 2420 (Line) | 2420 (Machine No. 1) | 1,200,000 |
| 2420 (Line) | 2420 (Machine No. 2) | 720,000 |
| 2420 (Line) | 2420 (Machine No. 3) | 480,000 |
Result: for the "Line" item both account 2410 and account 2420 have been zeroed out — the item is no longer depreciated. Each machine has its own initial cost and its own depreciation. The operation currency is tenge (₸). There is no VAT in the document: this is not a sale, but a transfer within accounting.
Now Machine No. 1 can be safely sold with the "Fixed Asset Sale" document, and the rest can continue to be depreciated.
5. Operation types
| Type | What it does |
|---|---|
| Splitting | One item → several. Cost and depreciation are divided by shares. The source item ceases to exist. |
| Combining | Several items → one. Costs and depreciation are summed on the new item. The source items are written off the accounting. |
6. What is generated upon posting
Entries — via the "Self-supporting" accounting register: transfer of amounts between the "Fixed assets" subconto on accounts 2410 and 2420 (see the example).
Movements in specialized fixed asset registers:
- "Initial fixed asset information (accounting)" and "(tax accounting)" — information about the new items is entered;
- "Fixed asset depreciation accrual parameters (accounting / tax accounting)" — term, method, reflection method for the new items;
- "Organizations' fixed asset states" — the source items are moved to the "Written off / restructured" state, the new ones — "Accepted for accounting";
- "Fixed asset location", "Fixed asset responsible person", "Fixed asset events" — transferred to the new items.
Electronic documents (ESF / SNT) are not generated. Issuing an ESF in the ESF IS and processing an SNT are needed when selling or moving goods, and fixed asset restructuring is an operation without turnover and without transfer of ownership.
Tax accounting of fixed assets. Within the group's cost balance (I–IV), restructuring changes nothing: the assets remain in the same group, the total cost balance of the group is preserved. No recalculation of depreciation by groups in tax accounting occurs.
7. Printed forms
Via the "Print" button, the following is available:
- Accounting reference — with a breakdown of the distribution of cost and depreciation across the new items (the main supporting document for filing).
Inventory cards (FA-6) for the new items are generated from the "Fixed Assets" reference book — via the "FA-6" button in the card.
8. Common mistakes
"The cost of new fixed assets is not equal to the cost of source fixed assets" The sum of shares in the "New Fixed Assets" table does not total 100% of the source cost. Click "Fill → By cost" or manually adjust the shares so that the total reconciles down to the tiyn.
"The value of the 'Organization' attribute is not filled in" Fill in the organization in the header — without it, there is nowhere to place the entries.
"Fixed asset '…' has already been written off (disposed of) as of the document date" You are trying to restructure an item that has already been sold or written off. Check the document date and the item history in the "Fixed Asset Depreciation Statement" report.
"Cost information for fixed asset '…' is not filled in" The cost was not pulled up for the source item. Make sure the "Acceptance for accounting of fixed assets" is posted, and that the restructuring date is later than the acceptance. Click "Fill cost".
New fixed assets do not depreciate in the following month You did not set the depreciation parameters (term, method, reflection method) in the "New Fixed Assets" table. Open the document, fill in the parameters, repost.
9. FAQ
(see the answers section below)
10. Related documents
On the basis of what it is entered:
- "Acceptance for accounting of fixed assets" — the source items must already be on the balance sheet;
- "Fixed asset depreciation accrual" — before restructuring, close the current month's depreciation.
What is entered after / on the basis of the new items:
- "Fixed Asset Sale" — if you sell one of the new items (here there will already be an ESF and VAT 16%);
- "Fixed Asset Write-off" — if you decommission a new item;
- "Fixed Asset Transfer", "Fixed Asset State Change" — further accounting of the received items;
- "Fixed asset depreciation accrual" — from the following month it depreciates the new items.
How to find out your release
Help → About the program. The line with the configuration will show the edition and release number, the line above — the platform version. All paths and entries in this guide are given for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The guide was prepared on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). Kazakhstan, 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸.