Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You closed the month — and administrative expenses grew by 50,000 ₸. The chief accountant asks: "Where did this amount on account 7210 come from?" You are sure you didn't post anything manually. You open the Calculation Reference "Write-off of Deferred Expenses" — and you see: this is the program writing off part of the annual insurance paid in January. Here you can see which exactly deferred expense was written off, by what rule, and how much is left. This reference does not make postings — it explains those already made by the routine operation at month-end closing.
1. Purpose
The calculation reference shows how deferred expenses were written off during the period: the initial amount, the write-off method, how much was written off during the month, and the balance. This is a justification report for the postings of the routine operation "Write-off of Deferred Expenses". It does not generate postings by itself.
2. Where to Find
Two ways to one report:
- Operations → Period Closing → Calculation References → Write-off of Deferred Expenses.
- From the Month-End Closing form — click on the line of the routine operation "Write-off of Deferred Expenses" and select Calculation Reference.
To quickly open the object's list in 1C: Main Menu → Tools → Navigate by URL link and paste:
e1cib/list/Отчет.СправкаРасчетСписаниеРБП
2a. How to Find Out Your Release
Help → About (or the "?" sign in the upper right corner). In the window that opens — the platform version (for example, 8.3.24) and the configuration release ("Accounting for Kazakhstan", edition 3.0, release 3.0.74.2). If your release differs, the location of fields and columns may vary slightly, but the calculation logic is the same.
3. How to Fill In
This is a report, not an input document. "Filling in" here means configuring output parameters. Click Generate after setting the fields.
| Field | Why it is needed and what happens on error |
|---|---|
| Period (required) | Sets the month (or range) for which you view the write-off. Set the wrong month — and you will see an empty reference or someone else's amounts. Usually the closing month is set. |
| Organization (required) | Filters the deferred expenses of a specific legal entity. In a database with several organizations, without a filter you will get a mix of data or someone else's amounts. |
| Show settings / Settings | The button expands grouping, filter, and indicators. |
| Grouping | By default — by items of the "Deferred Expenses" catalog. You can add grouping by the deferred expense accounting account or by type. Needed when there are many deferred expenses. |
| Filter | Allows you to show one specific deferred expense (for example, only insurance). Without a filter, all active deferred expenses are displayed. |
| Indicators / Currency | If the deferred expense is accounted for in currency, enable output in currency and in tenge. Forget it — and you will not see the currency component. |
Key point: the amounts in the reference are taken from the "Deferred Expenses" catalog (Catalogs → Income and Expenses → Deferred Expenses). If a deferred expense is not registered in this catalog or its write-off parameters are not filled in — the reference will be empty. Check for the deferred expense item:
- Type of deferred expense — affects the accounting meaning and analytics.
- Amount — the initial cost of the deferred expense.
- Deferred expense accounting account — 1620 (short-term) or 2920 (long-term).
- Write-off method — "By months" or "By calendar days".
- Write-off start date / end date — determine the period and the amount of the monthly portion.
- Cost account and analytics (7210, 7110, 8410, etc.) — where the expense will go.
4. Worked Example with Postings
Situation. LLP "Astana-Service" on 01.01.2026 paid an annual property insurance policy for 600,000 ₸ for the period from 01.01.2026 to 31.12.2026. Upon payment and receipt of the service, the amount was assigned to deferred expenses:
- Dr 1620 Cr 3310 — 600,000 ₸ (insurance premium recorded as a deferred expense).
In the "Deferred Expenses" catalog, the item "Property Insurance 2026" is registered: amount 600,000 ₸, method by months, start 01.01.2026, end 31.12.2026, cost account 7210 "Administrative expenses".
Calculation for September 2026. Method "by months": 600,000 ₸ ÷ 12 months = 50,000 ₸ per month. For January–August, 8 × 50,000 = 400,000 ₸ has already been written off. The balance at the beginning of September is 200,000 ₸.
When closing September, the routine operation generates the posting:
- Dr 7210 Cr 1620 — 50,000 ₸ (write-off of insurance deferred expense for September 2026).
The balance at the end of September is 150,000 ₸.
How it looks in the calculation reference:
| Deferred expense | Account | Initial amount | Opening balance | Method | Written off during month | Closing balance |
|---|---|---|---|---|---|---|
| Property Insurance 2026 | 1620 | 600,000 | 200,000 | By months | 50,000 | 150,000 |
The "by calendar days" option. If the "by calendar days" method is selected for the same policy, the monthly portion is calculated proportionally to the days: 600,000 ₸ ÷ 365 days × 30 days (September) = 49,315 ₸. That is exactly why with the by-days method the monthly amounts differ — this is immediately visible in the reference, and the question "why not exactly 50,000?" is resolved.
5. Types of Operation (Report Variants)
The reference has no separate "operation types" like a document — but you control what it shows:
- For all deferred expenses of the organization — the overall picture for the month.
- For one deferred expense (via filter) — detailing of a single object for reconciliation.
- With grouping by account (1620 / 2920) — to separate short-term and long-term deferred expenses.
- In currency — for deferred expenses in foreign currency (insurance, a license from a non-resident).
- For a range of months — to see the write-off dynamics for a quarter/year.
6. What Is Generated When Posting
The calculation reference is a report, therefore it does not create postings or register movements and posts nothing. All movements are generated by the routine operation "Write-off of Deferred Expenses" in the "Month-End Closing" processing:
- Posting: Dr of the cost account (7210 / 7110 / 8410, etc.) Cr 1620 (or 2920 for long-term deferred expenses).
- Accounting register "Self-supporting" — for the write-off amount.
- No electronic documents are generated: ESF, SNT, IS ESF are irrelevant here — the write-off of a deferred expense is an internal expense recognition operation, there is no sale, and VAT is not affected.
The reference merely reads these movements and the deferred expense parameters and lays them out in a clear table.
7. Printed Forms
- Calculation Reference "Write-off of Deferred Expenses" — the main printed form with columns: deferred expense name, accounting account, initial amount, opening balance, write-off method and parameters, amount for the period, closing balance.
- The Print and Save buttons (to Excel/PDF) — from the report panel.
This is a ready-made justification of the expense amount for an auditor, a bank, or your own month-end closing archive.
8. Common Mistakes
The reference is empty, although there are deferred expenses. Reason: the write-off start date has not arrived, or the report period is earlier than it, or the deferred expense is fully written off. Check the dates on the catalog item and the report period.
"Organization not selected" / someone else's amounts are displayed. In a multi-company database, no filter by organization is set. Set the Organization field and regenerate.
The write-off did not make it into month-end closing. A message like "Routine operation 'Write-off of Deferred Expenses' was not performed". The reference will show the expected amount, but there will be no posting. Perform Month-End Closing again — the operation will create the posting Dr 7210 Cr 1620.
The monthly amount is "uneven". With the by calendar days method, the monthly portions differ (30/31/28 days). This is normal, not an error. If you want even amounts — select the "by months" method.
More/less was written off than expected after an edit. If you retroactively changed the amount or dates of a deferred expense while the months are already closed — re-post the closing from the month of the change. Otherwise the balance will "drift".
The expense went to the wrong account. The wrong cost account is specified in the deferred expense item. Correct the analytics and re-close the period.
9. FAQ
Is this a document or a report? A report (calculation reference). It posts nothing — it only shows how the routine operation wrote off the deferred expense.
Why is the reference empty? Either the deferred expense is not registered in the "Deferred Expenses" catalog, or the write-off start date has not arrived, or the deferred expense is already fully written off, or the report period is set incorrectly.
Who creates the postings for deferred expense write-off? The routine operation "Write-off of Deferred Expenses" at month-end closing: Dr of the cost account (7210, 7110, 8410) Cr 1620 (or 2920).
How to set the monthly write-off amount? It is calculated automatically from the deferred expense parameters: with the "by months" method — amount ÷ number of months; with "by calendar days" — amount ÷ total number of days × days of the month.
What is the difference between "by months" and "by calendar days"? "By months" gives the same amount each month. "By days" — proportional to calendar days, so the monthly amounts differ.
Can a deferred expense balance be written off early? Yes. Change the write-off end date on the deferred expense item (then the remaining amount will be written off faster) or make a manual operation Dr cost Cr 1620 for the balance.
Does the write-off of a deferred expense affect VAT and ESF? No. This is the recognition of a previously recorded expense. There is no sale, VAT (16% in 2026) is not charged, and ESF and SNT are not issued.
Which account should a deferred expense be recorded to — 1620 or 2920? 1620 — short-term deferred expenses (written off within 12 months), 2920 — long-term (over a year). The account is specified in the deferred expense card.
Why did the amount in the reference not match the posting in month-end closing? Most likely, the deferred expense parameters were edited after closing. Re-post the closing from the month of the change — the reference and the postings will synchronize.
How to view the write-off for a whole quarter at once? Set the period to three months and, if necessary, add grouping by deferred expense — you will see the write-off and balances for each object month by month.
10. Related Documents
- Basis (where the deferred expense comes from): the "Deferred Expenses" catalog, and the amount itself lands on account 1620/2920 via the documents "Receipt of Inventory and Services", "Write-off from Current Account", "Advance Report" or "Operation (Accounting)" — where the expense is initially assigned to deferred expenses.
- Where the write-off is performed: the "Month-End Closing" processing, the routine operation "Write-off of Deferred Expenses".
- What is viewed together: the Turnover-Balance Sheet for account 1620/2920 (balance reconciliation) and the Account 1620 Card (movements for a specific deferred expense).
How to find out your release: "Help" → "About" — there you will find the platform and the configuration release.
Prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.