---
title: "Writing off intangible assets in 1C:Accounting for Kazakhstan — a complete guide (removing intangible assets from accounting)"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/spisanie-nma-v-1s-buhgalteriya-dlya-kazahstana-polnaya-in-en
source: BuhGPT
---

# Writing off intangible assets in 1C:Accounting for Kazakhstan — a complete guide (removing intangible assets from accounting)

> **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). The commission drew up a report: the license for the program you put on the books three years ago is no longer used — the vendor discontinued the product, there are no updates, and it is of no use. The in

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Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0).

The commission drew up a report: the license for the program you put on the books three years ago is no longer used — the vendor discontinued the product, there are no updates, and it is of no use. The intangible asset (IA) card still shows the initial cost of 1,200,000 ₸ and accumulated amortization. Until you process the disposal, the asset continues to be carried on the balance sheet and keeps "dragging" amortization. This is exactly where the "Write-off of IA" document is needed — it removes the intangible asset from accounting and charges the residual value to expenses. Let's break it down field by field, with postings on specific amounts.

1. Purpose

The "Write-off of IA" document removes an intangible asset from accounting and tax records when it is disposed of not through sale: it is obsolete, brings no benefits, is lost, or is being liquidated. It writes off the accumulated amortization and residual value, closes the IA card, and generates disposal postings.

If you sell or transfer the asset — that is a different document (see section 10). "Write-off of IA" is specifically about the gratuitous derecognition.

2. Where to find it

Menu: section "Fixed Assets and IA" (or "Non-current assets") → block "Intangible assets" → journal "Write-off of IA" → button "Create".

To open the list directly in 1C — via "Tools" → "Go to navigation link", paste:

e1cib/list/Документ.СписаниеНМА

The link opens the journal of all IA write-offs for all organizations in the database.

2a. How to find out your release

"Help" → "About the program" (or the ℹ️ icon in the top right corner). In the window that opens you will see the platform version (for example, 8.3.24.x) and the configuration release — "Accounting for Kazakhstan, revision 3.0 (3.0.74.2)". It is release 3.0.74.2 that this guide refers to. On neighboring releases, fields and forms may differ slightly.

3. How to fill it in

Fill in from top to bottom — this way there are fewer "pop-up" errors.

Field
Req.
Why it matters and what happens on error

Organization
✅
For which company you are writing off the IA. If there is one organization in the database — it will be substituted automatically. If you make a mistake — the postings and balances will fall on the wrong company, and the IA will remain on the balance sheet of the right one.

Date
✅
The disposal date. Determines the posting period. Set the actual date of the report. Backdating into a closed period — the program will not allow (editing ban), and a future date will distort the balances.

Number
—
Assigned automatically upon recording. Do not touch it manually.

Reason for write-off / IA event
✅
The basis for disposal: obsolescence, discontinuation of use, liquidation. Affects the text of the report and the analytics. Choose the exact wording — the inspector will see it.

Division
✅*
Where the asset was carried. Needed for expense analytics. If empty — the expense will "hang" without a breakdown by divisions. Whether it is required depends on the accounting settings.

Expense item (other)
✅
Where to allocate the residual value and disposal expenses. Sets the account and the type of expense (usually other expenses / asset disposal expenses). An error here = the wrong cost account and distortion of CIT tax accounting.

The tabular section "Intangible assets"

Using the "Add" (or "Selection") button you select specific IAs from the reference book. For each row:

- Intangible asset (✅) — the object itself from the "Intangible assets" reference book. Based on it, the program will pull up the accounting account and the amortization account.

- IA accounting account — substituted from the card (usually 2730). Check that it matches the one on which the asset is actually carried, otherwise the posting will not "collapse" the balance.

- Amortization account — usually 2740. The accumulated amortization will be written off from it.

- Expense account / Item — the account to which the residual value will go (for example 7410 "Asset disposal expenses" or 7440 "Other expenses").

The amounts (initial cost, accumulated amortization, residual value) are calculated by the document itself from the accounting data as of the write-off date — there is no need to enter them manually. This is exactly why it is important to run amortization for the month of disposal before the write-off.

Tip: before the write-off, run the month-end closing/amortization accrual so that the accumulated amortization is up to date as of the report date. Otherwise an overstated residual value will go to expenses.

4. Worked example with postings

Situation. LLP "Aktiv" is writing off an IA — a license for the "CRM-Pro" program that is no longer used.

- Initial cost (acc. 2730): 1,200,000 ₸

- Accumulated amortization as of the write-off date (acc. 2740): 900,000 ₸

- Residual value: 300,000 ₸

- Report date: 06.09.2026, reason — obsolescence.

We fill in the document: organization LLP "Aktiv", reason "Discontinuation of use (obsolescence)", into the tabular section we add the IA "CRM-Pro License", expense item — "Asset disposal expenses" (acc. 7410).

Postings when posting:

Dr
Cr
Amount, ₸
Description

2740
2730
900,000
Accumulated amortization of the IA written off

7410
2730
300,000
Residual value charged to disposal expenses

After posting, the balance for this asset on accounts 2730 and 2740 is zero, the IA card is closed. An expense of 300,000 ₸ will appear in the profit and loss statement.

VAT on the write-off of an IA is not charged: this is not a sales turnover, no ESF is issued. The VAT rate of 16% and electronic invoices have nothing to do with it here (unlike the sale of an asset). When an IA is sold, the turnover is taxed at the rate of 16% and is processed by a different document with an ESF.

If, at the time of write-off, the asset's amortization were equal to the initial cost (fully amortized), there would be a single posting: Dr 2740 Cr 2730 — 1,200,000 ₸, no expense arises in the P&L.

5. Types of operation

The document solves one task — disposal of an IA without sale. Within it, the program handles different write-off grounds (you choose the reason):

- Obsolescence (functional wear) — the asset is outdated, there are no updates.

- Discontinuation of use — the asset no longer brings economic benefits.

- Liquidation / loss — the object is lost, deemed unfit.

- Write-off of a fully amortized IA — the cost has been fully transferred to expenses.

In all cases the mechanics are the same: close the amortization, write off the balance, remove from accounting. Only the wording of the reason in the report and (if configured) the expense item/account differ.

6. What is generated upon posting

Accounting and tax postings (see the example): write-off of amortization Dr 2740 Cr 2730 and of the residual value Dr 7410 (7440) Cr 2730.

Register movements:

- IA accounting register (initial cost, amortization) — write-off of balances for the object;

- amortization accrual register — cessation of accrual from the month following the disposal;

- CIT tax accounting — generation of data for tax amortization/disposal;

- the "IA Events" register — the fact of disposal and its reason are recorded.

Electronic documents: ESF and SNT are not generated on the write-off of an IA — there is no sale, no VAT turnover. Electronic invoices arise only upon the sale/transfer of an asset.

7. Printed forms

Using the "Print" button the following are available:

- Intangible asset write-off report (by object / commission IA disposal report);

- Accounting statement — a breakdown of the write-off postings;

- IA inventory card — with a disposal mark.

The write-off report is the main document that the commission signs and the organization keeps as justification of the expense before the tax authorities.

8. Common mistakes

"Insufficient funds (balance) on account 2730 for …" — you are writing off an IA that is no longer on the account (written off earlier, placed on a different accounting account, not yet accepted for accounting). Check the turnover balance sheet on 2730 by object and the correctness of the accounting account in the row.

The residual value went to expenses overstated — amortization for the month of disposal was not run. Cancel the posting, accrue amortization (month-end closing), then post the write-off again.

"Recording the document for … is prohibited" (the date falls into a closed period) — remove the editing ban date or set a correct date in an open period.

"The other expenses item is not filled in" — the item/account for the residual value is not selected. Fill in the expense item (usually "Asset disposal expenses").

A not fully amortized IA was written off, but the expense is not accepted in tax accounting — check that the expense item has the correct "accepted/not accepted" attribute for CIT. The residual value of a disposed IA is, as a rule, deductible; make sure the item is configured.

Duplication: the IA has already been sold by the "Transfer of IA" document — it cannot be written off again. For a sale, use the transfer document, not the write-off.

9. FAQ

Q1. How does "Write-off of IA" differ from "Transfer (sale) of IA"?
A write-off is a disposal without a sale (wear, liquidation), without VAT and without an ESF. Transfer/sale is a sale with income, VAT turnover at 16% and issuance of an ESF. Do not confuse them: an incorrect choice will bring a question from the inspector.

Q2. Is it necessary to charge VAT on the write-off of an IA?
No. Write-off due to wear or liquidation is not a sales turnover, VAT is not charged and no ESF is issued.

Q3. How to write off a fully amortized IA?
The same way, with the "Write-off of IA" document. There will be a single posting — Dr 2740 Cr 2730 for the full amount. No expense will arise in the P&L, the asset will simply leave the balance sheet.

Q4. Where does the residual value go?
To the expense account from the item — usually 7410 "Asset disposal expenses" or 7440 "Other expenses". The posting is Dr 7410 Cr 2730.

Q5. Is it necessary to run amortization before the write-off?
Yes. First the month-end closing (amortization accrual for the month of disposal), then the write-off — then the residual value is correct.

Q6. I wrote off an IA to the wrong account — what to do?
Cancel the document posting, correct the accounting account in the row (it must match the one where the asset is actually carried — as a rule 2730), post it again.

Q7. Can several IAs be written off with a single document at once?
Yes. Into the tabular section add all objects via "Add" or "Selection" — separate postings will be generated for each.

Q8. Does the write-off of an IA reduce the taxable income for CIT?
The residual value of a disposed IA is, as a rule, allocated to deductions. The result depends on the setup of the expense item (the deductibility attribute) and the tax accounting data of fixed assets/IAs.

Q9. Where can I see that the asset has actually been removed from accounting?
Generate a turnover balance sheet for account 2730 (and 2740) by object — the balance should be zero. The IA inventory card will get a disposal mark.

Q10. How to cancel an erroneous write-off?
Unpost the document (or mark it for deletion). The balances on 2730/2740 and the amortization will be restored, the IA card will become active again.

10. Related documents

Entered on the basis of / related to:

- "Acceptance of IA for accounting" — places the asset on account 2730, from where it is then written off.

- "Amortization of IA" / "Month-end closing" — generates the accumulated amortization (acc. 2740), which the write-off closes.

What is processed instead of a write-off in other cases:

- "Transfer (sale) of IA" — if the asset is sold: income 6010, VAT 16%, ESF.

- "Change of IA state" — suspension/resumption of amortization accrual without disposal.

How to find out your release

"Help" → "About the program" — there the platform version and configuration release are indicated. This guide is compiled for "Accounting for Kazakhstan", revision 3.0, release 3.0.74.2. On other releases the names of fields and printed forms may differ slightly.

The material is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0).

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_