Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the month. You have closed the period, but the cost of production seems off: one product is too expensive, while another is suspiciously cheap. The director asks why the overhead costs are allocated this way. Or the auditor requests to show the basis on which the workshop distributed the general production costs to the nomenclature groups. Opening the turnover for account 8410 and calculating percentages on a calculator is time-consuming and debatable. This is exactly why there is a Calculation Reference for the Distribution of Indirect Costs: it shows how much expense has accumulated, on what basis it was divided, what the coefficient was, and how much went to each item. One page — and the conversation is closed.
1. Purpose
The report clarifies how, at the end of the month, indirect (overhead, general production) costs were distributed to cost objects — nomenclature groups, products, departments. This is not a document: it does not post anything but shows the result of the regulatory operation of closing accounts. It serves as evidence for accounting policy, audits, and resolving disputed costs.
2. Where to find
Three paths, all lead to one report:
- Operations → Period Closure → Calculation References → "Distribution of Indirect Costs".
- From the Month Closure form: click on the operation line "Closing Cost Accounts" (or "Distribution of Indirect Costs") → Calculation References → select the desired one.
- Direct navigation link. Copy it and in 1C execute Service → Go to Navigation Link (or Ctrl+click, if you have the panel set up):
e1cib/list/Report.CalculationReferenceDistributionOfIndirectCosts
The link opens the object directly, bypassing the menu — convenient to give to a colleague in chat.
2a. How to know your release
The menu Help → About the Program (or "Program Information"). In the opened window at the top — platform version (for example, 8.3.24.xxxx), below — configuration release (you should have 3.0.74.2). If the release is older, some settings for the distribution base may be named differently — update via "Configuration → Update".
3. How to fill out
The report is generated by a button, but before that, set the parameters in the header.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Period | Yes | The month for which you are looking at the distribution. Indirect costs are closed monthly. If you set the wrong month — the report will be empty or show incorrect amounts. Set exactly the period you closed. |
| Organization | Yes | If there are several legal entities in the database, selection is mandatory. If you do not select — 1C will not understand whose expenses to count, and will give an empty result or an error. |
| Department | No | Filter by workshop/section. If empty — all departments are shown. Useful when you need a calculation for one workshop. |
| Cost Account | No | Limits the selection to a specific account of indirect costs (8410, 8210, etc.). If empty — all accumulation accounts of overhead are taken. |
| Detailing / grouping | No | Controls the layout: by accounts, by cost items, by nomenclature groups. Configured through "Settings" / "Show Settings". |
The main rule: first close the month, then build the reference. The report reads already completed movements of the regulatory operation. If the operation "Closing Cost Accounts" has not been posted — there is nothing to distribute, and the table will be empty.
After setting the period and organization, click "Generate".
4. Analyzed example with postings
The workshop accumulated on account 8410 "Overhead Costs" for September 2026 the amount of 450,000 ₸ (workshop rent, equipment depreciation, salaries of foremen with taxes). The accounting policy specifies the distribution base — "Labor Payment" of the main workers.
Direct salaries by nomenclature groups:
| Nomenclature Group | Base (labor payment), ₸ | Share |
|---|---|---|
| Product A | 700,000 | 0.70 |
| Product B | 300,000 | 0.30 |
| Total | 1,000,000 | 1.00 |
Distribution coefficient = 450,000 ₸ ÷ 1,000,000 ₸ = 0.45.
Distribution:
| Group | Calculation | Allocated to 8110, ₸ |
|---|---|---|
| Product A | 700,000 × 0.45 | 315,000 |
| Product B | 300,000 × 0.45 | 135,000 |
| Total | 450,000 |
These are the figures shown in the reference: the amount of expenses, the base, the coefficient, and the result for each line. And the regulatory operation of closing the month generated postings for them:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 8110 (nomenclature group "Product A") | 8410 | 315,000 | Overhead costs allocated to main production |
| 8110 (nomenclature group "Product B") | 8410 | 135,000 | Overhead costs allocated to main production |
Account 8410 closes to zero after distribution — this is the first sign that the calculation was correct. Next, the cost collected on 8110 closes to finished products (1320) and upon sale — to 7010 "Cost of Sales".
Note: income from sales is reflected in 6010, and VAT on sales (rate for 2026 — 16%) goes to 3130 "VAT Payable" — but these are already postings of sales, which have no relation to the distribution of overheads. The reference on overheads does not show them.
5. Types of operations (report options)
The report is universal, the "type of operation" is set through settings/grouping and method of distribution:
- By base "Labor Payment" — proportionally to direct salaries (as in the example).
- By base "Material Costs" — proportionally to direct materials.
- By base "Direct Costs" — by the sum of direct expenses.
- By base "Production Volume" — proportionally to the quantity of produced products.
- By base "Planned Cost of Production" — by planned calculations.
- By base "Revenue (income from sales)" — proportionally to income on 6010.
The method is not chosen in the report itself, but in accounting policy / methods of distributing indirect costs; the reference only shows the applied method and figures.
6. What is generated upon posting
It should be emphasized: the report itself does not post or create electronic documents. It has no postings, movements in registers, "Post" button, it does not generate ESF or SNT. All this is done not by the reference, but by the regulatory operation "Closing Cost Accounts" in the document Month Closure:
- Postings Dr 8110 Cr 8410 (8210/8310) — transfer of overheads to cost objects.
- Movements in registers of cost and production accounting.
The calculation reference is a "mirror" of these movements: it reads them and outputs in a convenient form. If you want to change the result — re-post the month closure, not the report.
7. Print forms
- Print — the calculation reference for the distribution of indirect costs on paper. Columns: account/cost item, amount of expenses to be distributed, distribution base, coefficient, amount allocated to each object.
- Save as — export to Excel (
.xlsx), PDF, MXL. Through the save button on the command panel of the spreadsheet document.
The printed reference is attached to the registers of the month closure and presented during the verification of the distribution methodology.
8. Common errors
"Organization not filled in" — when generating the report in a multi-entity database. Select the organization in the header.
The report is empty, although there are expenses on 8410. Reason #1 — the month is not closed: the operation "Closing Cost Accounts" has not been performed. Close the month and build the reference again. Reason #2 — incorrect period (selected a month without movements).
"Distribution base for account 8410 not filled in" / expenses "stuck" on 8410 and were not distributed. This means that the methods of distributing indirect costs did not specify a method for this period, or the base turned out to be zero (for example, there is no direct salary, and the base is "Labor Payment"). Go to Settings → Methods of Distributing Indirect Costs, specify the method and start date. If the base is objectively zero — choose another base (production volume, planned cost).
The coefficient "jumps", amounts do not match by kopecks. Rounding during division. 1C accounts for the difference on the last line — this is normal, the total in the "allocated" column equals the total expenses.
Expenses were distributed "not there" (not to the right nomenclature group). Direct costs were allocated to the wrong nomenclature group in the primary documents (Request-Invoice, Production Report). Correct the primary documents and re-post the month closure.
9. FAQ
Q: Is this a document or a report? Why is there no "Post" button? A: This is a report (calculation reference). It does not post and does not store postings. All movements are made by the regulatory operation "Closing Cost Accounts" in the document "Month Closure", and the reference only shows them.
Q: The report is empty — what is wrong? A: Most often, the month is not closed or the wrong period/organization is selected. Close the month, check the header and re-generate.
Q: Where is the distribution base changed (labor payment, materials, volume)? A: In the settings of the methods of distributing indirect costs (accounting policy for production), not in the report itself. The reference shows the already applied base.
Q: Why did account 8410 not close to zero? A: The method of distribution for this period was not specified or the base is zero. Fill in the distribution method with the correct start date and re-close the month.
Q: Can overheads be distributed to several nomenclature groups at once? A: Yes, this is why the report is needed: it will show the coefficient for each group. Distribution is performed automatically when closing the month based on the selected base.
Q: How to view distribution for one workshop? A: Specify the desired "Department" in the header of the report — only its expenses and bases will remain.
Q: Does this report generate ESF or SNT? A: No. ESF (ESF IS) and SNT relate to sales and movement of goods, not to internal cost distribution. The reference does not issue them.
Q: How to export the reference for the auditor? A: Generate it, then "Save as" → Excel or PDF. You can also print the paper form using the "Print" button.
Q: Do administrative expenses (7210) fall under this? A: In the classic version, the reference shows the distribution of production overheads (8410, etc.) to 8110. Administrative and sales expenses are periodic, they are written off directly and usually do not participate in this reference for the distribution of production costs.
Q: The numbers in the reference do not match my manual calculation by a kopeck — is this an error? A: No. The difference is due to rounding the coefficient; 1C allocates the kopeck difference to the last line, the total matches the overall expenses.
10. Related documents
The calculation reference stands at the end of the production chain. It is related to:
- Month Closure — data source: the operation "Closing Cost Accounts" / "Distribution of Indirect Costs" generates the postings that the reference shows.
- Methods of Distributing Indirect Costs (setting) — specify the base and method.
- Request-Invoice, Production Report for the Shift — generate direct costs and distribution base (materials, production).
- Reflection of salaries in accounting — creates the base "Labor Payment".
- Calculation Reference for Cost Calculation — the next step: shows how the cost collected on 8110 (including distributed overheads) was allocated to finished products and to 7010 upon sale.
How to know your release: menu Help → About the Program — there you will find the platform version and configuration release.
Material prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In other releases, the names of distribution settings may differ.