Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
An agronomist brings you a report: overnight the herd calved, and the balance sheet now has 12 more calves. Or a purchaser hands over an invoice for 10 dairy cows, and next to it — a contract for planting a young apple orchard. You cannot record this as an ordinary good on account 1330: under IFRS (IAS) 41, livestock and plants are biological assets, a separate class of accounting with its own valuation and its own accounts. And before you post even one such object with a document, you create its card in the "Biological Assets" catalog. Until the card exists, you simply won't be able to post the receipt document or the offspring recording.
1. Purpose
The catalog stores the list of the enterprise's biological assets — animals and plants that you use in agricultural activity. The card sets the "nature" of the asset: industry, useful life, accounting account, and valuation model (at cost or at fair value). All documents — receipt, offspring, transfer, depreciation, write-off — take these settings from the card.
2. Where to find it
Menu path: section "Fixed Assets and Intangible Assets" → block "Catalogs" → "Biological Assets". If in your interface BA accounting is placed in the production circuit, look for the catalog in the "Production" section — the exact location of the section depends on the release and the configured interface (this is the only place worth double-checking in your database).
The fastest way is to open it directly via a navigation link. "Tools" (or the "star" icon in the header) → "Go to navigation link" → paste:
e1cib/list/Справочник.БиологическиеАктивы
2a. How to find out your release
"Help" → "About the program". In the window that opens, you will see two lines: the platform version (for example, 8.3.24.x) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instruction below is written for release 3.0.74.2; on neighboring releases the field names match, but the placement of sections may differ slightly.
3. How to fill out the card
Open the catalog → "Create". Fill in the fields from top to bottom.
| Field | Why it matters and what happens if you get it wrong |
|---|---|
| Name (required) | How the asset appears in lists and reports: "Dairy cows, batch 2026", "Apple orchard, plot 3". Write it so you can tell it apart from neighboring batches — otherwise in the turnover statement everything will merge into one line, and you won't understand which is which. |
| Group (parent) | Catalog folder. Sort the assets by industry and farm — later it's easier to search and build reports by division. |
| Industry / Type of biological asset (required) | "Livestock" or "Crop farming". The accounting account and document logic depend on this. Get it wrong — the asset will go to the wrong account, and the section turnover statement will be skewed. |
| Type / Useful life (required) | "Short-term" (young animals for fattening, single-season crops) or "Long-term" (dairy herd, perennial plantings). Short-term ones live on accounts of group 1500, long-term ones — 2500 and are depreciated. Mix them up — the long-term asset won't be depreciated, and the cost of milk/products will be understated. |
| Accounting account (required) | Where the value will go. For livestock — 1512 (short-term) or 2512 (long-term); for crop farming — 1511 / 2511. It is filled in automatically by industry and type, but check: a wrong account = a wrong balance sheet section. |
| Valuation model | "At actual costs (cost)" or "At fair value". A dairy herd and offspring are often kept at fair value (revaluation through income/expense), an orchard — at cost with depreciation. The model determines whether the asset will be revalued and depreciated. |
| Depreciation method | Filled in for long-term assets accounted for at cost (for example, perennial plantings). Sets the method and term. If you leave it blank where depreciation is needed, the "BA Depreciation" document will not accrue anything. |
| Expense allocation method | To which cost account to write off depreciation (8110/8410/7210) and by which item/division. An error — depreciation will "hang" in the wrong cost. |
| Unit of measure | Head, hectare, tree. Needed for quantitative accounting and recording offspring/growth. |
Once recorded → "Save and close". The card itself does not move the balance — it is prepared for documents.
4. Worked example with entries
Situation. An LLP on the general established regime buys 10 dairy cows for the milk herd. The price is 300,000 ₸ per head excluding VAT, the supplier is VAT-registered. Total excluding VAT is 3,000,000 ₸, VAT 16% = 480,000 ₸, payable 3,480,000 ₸. The herd is dairy and is milked over more than one season → a long-term livestock asset, account 2512.
Step 1. Create the card "Dairy cows, herd 2026": industry — Livestock, type — Long-term, model — at fair value, account — 2512, unit of measure — head.
Step 2. Post the biological asset receipt document with a reference to this card. Upon posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 2512 | 3310 | 3,000,000 | Dairy herd recorded (10 heads) |
| 1420 | 3310 | 480,000 | VAT for offset per ESF (16%) |
Step 3. Payment from the current account:
| Dr | Cr | Amount, ₸ |
|---|---|---|
| 3310 | 1030 | 3,480,000 |
With the document you register the incoming ESF from the ESF IS, and when moving live livestock — the SNT.
Offspring (the second part of the situation). 12 calves valued at fair value of 60,000 ₸ per head = 720,000 ₸. Young animals for raising are a short-term asset, account 1512, recording through income:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1512 | 6290 | 720,000 | Offspring at fair value |
Later, when the calves are transferred to the main herd, the "BA Transfer" document moves the value from 1512 to 2512.
5. What the card "provides" (accounting options)
The catalog is not a document, it has no "operation types". But the set of settings in the card opens up various accounting scenarios that documents then process:
- Livestock / Crop farming — two industries, different accounts.
- Short-term / Long-term — current assets (1500) or non-current assets with depreciation (2500).
- At cost — the value is fixed, long-term ones are depreciated.
- At fair value — periodic revaluation through income/expense (6290/7470), depreciation is not accrued.
6. What is generated upon posting
Once again: the catalog item itself does not create entries and movements — it is only recorded. All movements arise in documents that reference the card:
- Entries — on accounts 1511/1512/2511/2512 (value), 2513/2514 (depreciation of long-term ones), 6290/7470 (revaluation), 8110/8410/7210 (depreciation to costs).
- Electronic documents — incoming/outgoing ESF through the ESF IS; SNT when moving live livestock and products.
- Registers — movements in the registers of biological asset accounting, batch and quantitative accounting.
7. Printed forms
The catalog item has no printed form of its own — you print from the BA movement documents: the offspring/growth recording report, the transfer to the main herd report, the depreciation calculation statement, the disposal report (death, slaughter, sale). From the catalog list, the standard "Print list" (tabular output of cards) is available.
8. Common mistakes
"The 'Accounting account' field is not filled in" — you did not select the industry/type, and auto-fill did not work. Fill in "Industry" and "Type", the account will be pulled in; if necessary, select it manually from group 1500/2500.
"The depreciation method is not filled in" when trying to accrue depreciation — you created a long-term asset "at cost", but did not set the method and term. Open the card, fill in the depreciation block.
"The VAT amount does not match the rate" — the 12% rate from an old template remained in the receipt. Since 2026 the rate is 16%: 3,000,000 × 16% = 480,000 ₸. Fix the rate in the line.
The asset "disappeared" from the non-current assets report — you marked the type as "Short-term", and it went to account 1512 instead of 2512. Change the type and re-post the receipt document.
9. FAQ
How to distinguish a biological asset from an ordinary good or fixed asset? A biological asset lives and biologically transforms — it grows, produces milk, bears fruit, reproduces. Livestock, poultry, perennial plantings. Finished products (milk, meat after slaughter, harvested crop) are already inventory on account 1330.
Where to put the dairy herd — on 1512 or 2512? Dairy cows are used for several years → a long-term livestock asset, account 2512. Young animals for fattening that you will slaughter within the same cycle are short-term, account 1512.
Is young stock also a biological asset? Yes. Offspring and young stock being raised are short-term BA (1512 / 1511). When transferred to the main herd, the "BA Transfer" document moves the value to the long-term account.
Which to choose — at cost or at fair value? IAS 41 requires fair value if it can be reliably determined (there is a market price). Then revaluation goes through 6290/7470, and depreciation is not accrued. If there is no market — at cost with depreciation of long-term ones.
Is depreciation accrued on biological assets? Only on long-term ones accounted for at cost (for example, an orchard). Assets at fair value and all short-term ones are not depreciated — their value changes through revaluation.
What is the VAT rate when buying livestock in 2026? The standard 16%. On a turnover of 3,000,000 ₸, VAT will be 480,000 ₸, for offset per the incoming ESF.
Is an SNT needed for moving live livestock? Yes, when moving and selling live livestock and livestock products, an SNT is issued, and for the sale — an ESF.
How to record offspring if there is no supplier? With a BA recording document at fair value: Dr 1512 Cr 6290. Create the young stock card in advance; the VAT rate does not participate here — it is an internal operation.
Can I delete a card for which documents already exist? No, do not delete it directly — mark it for deletion and run "Deletion of marked objects". If the asset has movements, the program will not let you delete it, and that is correct: the valuation history would be lost.
10. Related documents
The catalog is not entered "based on" — you create the card manually. But the card is referenced by movement documents:
- Receipt of biological assets / Receipt of inventory and services — purchase of livestock, plantings (Dr 2512/1512).
- Recording of offspring (growth) — birth of young stock, increase in live weight.
- Transfer of biological assets — from young stock to the main herd (1512 → 2512).
- Valuation (revaluation) of biological assets — to fair value (6290/7470).
- BA Depreciation — for long-term ones at cost.
- Write-off / sale of BA — death, slaughter, sale (ESF, SNT).
How to find out your release: "Help" → "About the program" — there you will find the platform version and the configuration release.
Prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. Rates and limits — per the norms of the RK for 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸.