Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The machine has served its time: the bearings are broken, and the repair is more expensive than a new one. The commission has drawn up an act, you have signed it — but the asset is still listed in the database, and depreciation is charged on it every month. Or another situation: an inventory was conducted, and a computer that has not physically existed for a year was found. The book value remains, property tax is calculated, and the report on fixed assets does not match. Both cases are covered by one document — "Write-off of Fixed Assets". It will accrue depreciation for the month of disposal, remove the asset from the records, and send the residual value to expenses. Below is how to fill it out so that the entries match the first time.
1. Purpose
The document removes the fixed asset from accounting and tax records upon disposal without realization: due to physical or moral wear, breakdown, theft, damage, or emergency situations. Sale or transfer is documented with other documents — this is only about write-off "for disposal".
2. Where to find
Section "Fixed Assets and Intangible Assets" → block "Disposal of Fixed Assets" → "Write-off of Fixed Assets". A journal will open; the "Create" button — new document.
Quick path directly in 1C: copy the navigation link and paste it in "Service" → "Go to navigation link" (or Ctrl+Shift+F12):
e1cib/list/Document.WriteOffFixedAssets
2a. How to find out your release
Menu "Help" → "About the program". In the opened window: at the top — platform version (for example, 8.3.24.xxxx), below — line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This is the release of the configuration. If your numbers differ — some buttons and printed forms may look different.
3. How to fill out
Fill out from top to bottom — some fields are automatically pulled from the fixed asset card.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Organization | ✅ | Which company is writing off. In a database with multiple legal entities, if selected incorrectly, the document will write off someone else's asset. |
| Date | ✅ | Determines the depreciation period and month of disposal. Set the date of the commission act. Retroactively for a closed period — entries will not be recorded in that month. |
| Location (subdivision) | ✅ | Where the asset is being disposed of. Affects the expense account for depreciation and analytics. |
| Fixed Asset Event | ✅ | Select from the "Fixed Asset Events" directory the type "Write-off". This is what changes the asset status to "written off", otherwise it will remain active. |
| Reason for write-off | ✅ | Textual reason (wear, breakdown, accident). Printed in the act — the controlling body looks here. |
| Expense Account / Expense Account | ✅ | Where the residual value goes. By default 7410 "Expenses for disposal of assets". If you make a mistake with the account — the expense will not appear in the correct line of the declaration. |
| Expense Article | ✅ | Analytics for account 7410 (type "Other Expenses" / "Disposal of Assets"). Without it, account analysis will be "blind". |
| Accrue depreciation | — | Checkbox/automation: accrue wear for the month of disposal. Keep it checked — otherwise, the residual value will be overstated by the amount of the last month. |
| Table part "Fixed Assets" | ✅ | Rows with assets. The "Selection" button — select inventory objects. Cost, depreciation, and residual will be pulled automatically on the document date. |
| Commission | — | Chairman and members of the commission for the act. Filled in the tab/in the requisites of the stamp; does not go into entries but is needed for form OS-4. |
Tip: do not manually enter depreciation and cost amounts. Conduct the document — 1C will automatically take the current data from the fixed asset accounting registers on the write-off date. If the numbers seem strange, check if all depreciation documents for previous months have been conducted.
4. An example with entries
Initial data. LLP "Orbita" writes off a lathe (inv. No. 000123) due to irreparable wear. Date of the act — 30.09.2026.
- Initial cost: 3,000,000 ₸ (account 2410)
- Accumulated depreciation as of 31.08.2026: 2,675,000 ₸ (account 2420)
- Depreciation for September (month of disposal): 25,000 ₸
- The machine was listed in the administrative subdivision → depreciation to account 7210.
What the document does upon processing:
| # | Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|---|
| 1 | Accrued depreciation for the month of disposal | 7210 | 2420 | 25,000 |
| 2 | Accumulated depreciation written off | 2420 | 2410 | 2,700,000 |
| 3 | Residual (book) value written off to expenses | 7410 | 2410 | 300,000 |
Verification. In total, 2,700,000 + 300,000 = 3,000,000 ₸ left the credit of 2410 — exactly the initial cost, the asset has been zeroed out. In the credit of 2420, first, 25,000 was added, then 2,700,000 was removed — the depreciation account for this asset has also been closed to zero. The residual value of 300,000 ₸ = 3,000,000 − 2,700,000 went to expense on account 7410.
If scrap remains after disassembly. Record it with a separate document (or line of receipt) to the inventory account, for example, scrap for 15,000 ₸:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Scrap from disassembly recorded | 1350 | 6210 | 15,000 |
Regarding VAT: when writing off fixed assets due to normal wear it is not necessary to adjust (restore) VAT — there is no realization, the offset remains. Restoration of the offset occurs only when disposal is due to reasons exceeding the norms of natural loss (damage, shortage due to fault), and this is documented separately, not with this document.
5. Types of operations
There is one document, but it covers several scenarios of disposal "without sale":
- Write-off due to wear — physical/moral, the asset has served its term.
- Write-off due to breakdown/accident — restoration is not feasible.
- Write-off due to shortage/theft — based on the results of the inventory (the asset is not available).
- Write-off due to emergency — fire, natural disaster.
- Partial liquidation — when part of the asset is removed (less common, requires manual adjustment of value).
The choice of scenario is set by the "Reason for write-off" field and, if necessary, the expense account.
6. What is formed upon processing
Accounting and tax entries — as in the example above (accrual of depreciation, write-off of wear and residual value).
Movements in fixed asset accounting registers:
- "State of Fixed Assets of Organizations" — the asset receives the status "Written off", is removed from the records.
- "Accrual of Fixed Asset Depreciation" — depreciation accrual stops from the next month.
- "Initial Information on Fixed Assets", "Cost of Fixed Assets" — balances for the asset are closed.
- Tax accounting for corporate income tax — movement in the cost balance of the group of fixed assets (disposal of fixed asset).
Electronic documents. ESF and accompanying documents are not issued upon write-off — this is not a realization turnover. An electronic invoice in the ESF system and accompanying documents for goods are generated only upon sale/transfer of fixed assets (document "Transfer of Fixed Assets"), not upon disposal.
7. Printed forms
From the document, the "Print" button provides access to:
- Act on the write-off of long-term assets (form OS-4) — the main form of disposal, approved by the order of the Ministry of Finance of the RK; printed with the composition of the commission and the reason.
- Accounting certificate — with entries from the document.
The OS-4 form is signed by the commission — therefore, the commission details should be filled in before printing.
8. Common mistakes
"The field 'Fixed Asset Event' is not filled in" The type of event is not selected. Open the "Fixed Asset Events" directory, create/select an item with the type "Write-off".
"The fixed asset ... has already been written off (disposed of)" The asset has already been removed from the records by another document. Check the disposal journal — you may be duplicating the write-off. Delete the extra document.
"No data found for the asset ... on the document date" The documents for acceptance to accounting or depreciation for this fixed asset have not been processed, or the document date is earlier than the date of commissioning. Check the chain for the asset and shift the date.
Residual value is overstated / depreciation for the month is not accrued The flag for accruing depreciation is turned off, or the "Accrual of Depreciation" document for previous months has not been processed. Close the month before the write-off date, enable accrual.
"Entries not formed" after processing The expense account or expense article is not specified. Fill in account 7410 and the article, reprocess.
Expense did not appear in the corporate income tax declaration An expense article with an incorrect sign was selected (for example, "not accounted for corporate income tax"). Check the article settings — for asset disposals, the expense is included in tax accounting.
9. FAQ
Q: How does "Write-off of Fixed Assets" differ from "Transfer of Fixed Assets"? A: Write-off is disposal without a buyer (disposal, wear, shortage), no income arises, ESF is not needed. Transfer is sale/transfer to another person, income is generated on account 6210, an ESF is issued.
Q: Is it necessary to restore VAT when writing off fixed assets? A: When writing off due to normal wear — no, the offset remains. Restoration of the offset is required when disposal exceeds the norms of natural loss (damage due to fault, shortage); this is documented with a separate VAT adjustment, not with the write-off document.
Q: Where does the residual value go? A: To account 7410 "Expenses for disposal of assets" with entry Dr 7410 Cr 2410. This is an expense of the current period.
Q: From which month does depreciation stop? A: For the month of disposal, depreciation is fully accrued (the document will accrue it), and from the next month, accrual stops automatically.
Q: What to do with spare parts and scrap after disassembly? A: Record them in the warehouse: Dr 1350 (or 1310) Cr 6210 at market value. This is a separate operation after the write-off of the asset itself.
Q: I am writing off several machines at once — how to do it faster? A: Add all assets to the table part via the "Selection" button. One document will write off the entire list, amounts for each will be pulled from the registers.
Q: I processed the document, but the asset is still active in the fixed asset report — why? A: Most likely, the "Fixed Asset Event" of type "Write-off" was not selected, or the document was not processed. It is the event that changes the status to "Written off".
Q: Can I write off a partially depreciated but still "valuable" asset? A: Yes. The residual value will go entirely to account 7410. Ensure that the reason for the write-off is justified — large amounts of expense for disposal are checked by the tax authority based on the OS-4 act.
Q: What printed form should I use to close the write-off for verification? A: Act on the write-off of long-term assets (form OS-4) with the signatures of the commission — this is the main supporting document.
Q: I wrote off the wrong asset, the document has already been processed — how to roll it back? A: Cancel the processing (or mark for deletion) — the movements will be annulled, and the asset will return to the status "in operation". Then create a document for the correct fixed asset.
10. Related documents
- Based on what appears: commission act on unfitness, results of "Inventory of Fixed Assets" (when identifying shortages/damage), order of the manager. In 1C, write-off is conveniently entered directly from the "Disposal of Fixed Assets" journal.
- Predecessors for the asset: "Acceptance of Fixed Assets" (the asset must be accounted for), "Accrual of Depreciation" / "Month Closing" (to ensure depreciation is accrued up to the disposal date).
- Alternative when selling: "Transfer of Fixed Assets" — if the asset is not being disposed of but sold or transferred; then income arises and an ESF is issued.
- Subsequent operations: recording materials/scrap from disassembly; VAT adjustment — only if the write-off exceeds the norms of loss.
How to find out your release
"Help" → "About the program" — there you will find the platform version and the release of the configuration. All entries, accounts (2410, 2420, 7410), and printed forms in this instruction correspond to release 3.0.74.2. In other releases, the location of buttons and the set of forms may differ.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.