---
title: "Directory \"Biological Assets\" (Catalogs.BiologicalAssets)"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/spravochnik-biologicheskie-aktivy-catalogs-biologicheskie-en
source: BuhGPT
---

# Directory "Biological Assets" (Catalogs.BiologicalAssets)

> **TL;DR:** 1. Identification Parameter Value Object Type Catalog Name BiologicalAssets Full Name Catalog.BiologicalAssets ( Catalogs.BiologicalAssets ) Synonym Biological assets (no separate synonym in evidence specified) Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.

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1. Identification

Parameter
Value

Object Type
Catalog

Name
BiologicalAssets

Full Name
Catalog.BiologicalAssets (Catalogs.BiologicalAssets)

Synonym
Biological assets (no separate synonym in evidence specified)

Configuration
Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2)

Type of Catalog
Hierarchical (hierarchy of groups and elements)

Owner
No (independent catalog)

Purpose. The catalog is intended for accounting biological assets of the enterprise in accordance with the requirements of Kazakhstan legislation. Biological assets include living plants and animals used in production activities: productive and working livestock, perennial crops, poultry, etc. The catalog is used in agricultural organizations and enterprises that have biological assets as part of their non-current assets. Access to the catalog occurs when registering new objects, when generating movement documents and revaluation, as well as when preparing reports. The catalog stores classification information and additional characteristics of accounting objects.

Where to find in 1C: section “Non-current assets” → “Biological assets”.
Navigation link: e1cib/list/Catalog.BiologicalAssets

2. Attributes and Table Parts

2.1 Header Attributes

Name
Type
Mandatory
Purpose

CodeKOF
CatalogReference.MainAssetsClassifier
Optional (DontCheck)
Link to the classifier of fixed assets for correct accounting and reflection in statistical reporting

Built-in (standard) attributes of the hierarchical catalog:

Name
Type
Purpose

Name
String
Name of the biological asset

Code
String/Number
Unique code of the catalog element

Parent
CatalogReference.BiologicalAssets
Link to the parent group (hierarchy)

DeletionMark
Boolean
Service mark for deletion

Predefined
String
Name of the predefined element (if specified)

2.2 Table Parts

AdditionalAttributes

Purpose: storage of additional user characteristics of biological assets, configured individually for each enterprise (the “Properties” mechanism of BSL).

Name
Type
Purpose

Property
PlanTypesOfCharacteristicsReference.AdditionalAttributesAndInformation
Link to the configured additional property of the object

Value
Composite type
Value of the additional property (type depends on the property configuration)

TextString
String
Text representation of the value for string type properties

3. Forms

The catalog contains three forms:

Form
Purpose

ElementForm
Main editing form — card of biological asset (creation/modification). Key form for the user.

ListForm
List form for viewing, selection, bulk modification, and navigation of biological assets.

SelectionForm
Form for selecting biological asset when filling out documents and attributes of other objects.

4. Key Module Procedures

In the attached evidence, the source code (BSL) of the modules is not provided, therefore, below are the typical handlers characteristic of the hierarchical catalog with the “Properties” subsystem in configurations on BSL. The presence and exact names of procedures in version 3.0.74.2 require verification through the configurator.

Element form module (ElementForm):

- OnCreateOnServer — initialization of the form, calling PropertiesManagement.OnCreateOnServer to deploy additional attributes on the form.

- OnReadOnServer / AfterWriteOnServer — updating the set of additional attributes when reading and after writing.

- CheckFillingHandler — control of mandatory additional attributes through PropertiesManagement.

- Connectable_PropertiesExecuteCommand / Connectable_UpdateAdditionalAttributes — standard command handlers of the “Properties” subsystem.

List form module (ListForm):

- OnCreateOnServer — setting up the dynamic list, applying selections and conditional formatting.

Object module (ObjectModule):

- FillingHandler — filling in attributes when entering based on / creating a new element.

- OnWrite / BeforeWrite — service logic of writing (if available).

The catalog is an accounting-regulatory object and does not generate its own postings — movements are performed by documents using it as analytics.

5. Posting and Movements

The catalog is not posted and does not independently create movements in accounting and accumulation does not create. It serves as an analytical object (subaccount) in documents for accounting biological assets and non-current assets.

Movements on accounts are generated by related documents that use the catalog as analytics. Below is the standard logic for reflecting operations according to the typical chart of accounts of the RK (numbers and rates — Kazakhstan, 2026):

Operation
Debit
Credit
Comment

Acquisition (receipt) of biological asset from supplier
2540 “Biological assets” (long-term) / 1610 for advances
3310 “Short-term liabilities to suppliers”
Receipt at acquisition cost

Reflection of VAT on acquisition
1420 “VAT to be refunded”
3310
VAT rate 16 %

Payment to supplier
3310
1030 “Cash in current bank accounts”
Settlement of debt

Sale of biological products / asset
1210 “Short-term receivables from customers”
6010 “Income from sales of products and services”
Recognition of income

Accrual of VAT on sale
1210
3130 “VAT payable (to be paid to the budget)”
VAT rate 16 %

Writing off cost
7010 “Cost of goods sold and services rendered”
1330 “Goods” / 2540
Writing off accounting cost

Receipt of payment from customer
1030
1210
Settlement of accounts receivable

Electronic document flow of the RK. For operations of sale/acquisition, electronic documents are generated: ESF (electronic invoice through the ESF information system) and SNT (accompanying invoice for goods). The catalog participates as a source of nomenclature/classification information in these documents.

The specific accounting account of the biological asset itself (for example, 2540 or the account of the inventory group) is determined by the configuration of the receipt document and the accounting policy of the organization — requires verification through the information register “Accounting Accounts”.

6. Related Objects and Input Based On

Used in attributes/analytics:

- Documents of receipt, transfer, and write-off of biological assets and inventories.

- Documents for revaluation of non-current / biological assets.

- Information registers of accounting accounts (matching nomenclature and accounts).

Related catalogs:

- Catalog.MainAssetsClassifier — through the attribute CodeKOF.

- PlanTypesOfCharacteristics.AdditionalAttributesAndInformation — through the table part AdditionalAttributes.

Input based on. Standard input chains based on the catalog are not provided (the catalog is an analytical object, not a source document).

7. Extension Points

- Additional attributes and information (the “Properties” mechanism of BSL) — a standard way to extend the set of characteristics without changing the configuration.

- Event subscriptions BeforeWrite / OnWrite of the object — for data integrity control and auto-filling.

- Configuration extension — adding attributes, commands, changing forms (ElementForm, ListForm, SelectionForm) without removing from support.

- Additional processing/commands (AdministrationAdditionalProcessing) — for bulk processing of catalog elements.

- Extension of subaccount composition and accounting account settings — if necessary, to reflect biological assets on separate accounts.

Version-specific details (exact names of module procedures, composition of predefined elements, default account bindings) in edition 3.0.74.2 require verification through the configurator.

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