--- title: "Guide to \"Deferred Income\" in 1C:Accounting for Kazakhstan — How to Fill Out and Recognize Income" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/spravochnik-dohody-budushchih-periodov-v-1s-buhgalteriya--en source: BuhGPT --- # Guide to "Deferred Income" in 1C:Accounting for Kazakhstan — How to Fill Out and Recognize Income > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The tenant has transferred the office rent payment to you for 12 months in advance — 3,480,000 ₸ including VAT. The money is already in the account, but the income has not yet been earned: the service will --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The tenant has transferred the office rent payment to you for 12 months in advance — 3,480,000 ₸ including VAT. The money is already in the account, but the income has not yet been earned: the service will be provided throughout the year. If you post the entire amount to account 6010 today, you will overstate January's income and tax, and for the remaining 11 months, you will "drop." The correct approach is to place the receipt in account 3520 "Deferred Income" and recognize 1/12 each month. To ensure that 3520 does not turn into an unnamed pool, you need an analytical breakdown — this is what the directory "Deferred Income" keeps. Each item in the directory = one "deferred" income with its own recognition schedule. 1. Purpose The directory stores a list of deferred incomes — analytics (subaccount) for accounts 3520 (short-term) and 4420 (long-term). Here you set the income amount, recognition account, and schedule for how the income is evenly recognized in 6010/6280. 2. Where to find This is a directory, not a document, so it is often not present in the main menu. Three ways to open it: - Section "Directories" → group "Income and Expenses" → "Deferred Income" (if the item is displayed in your section settings). - "Main" → "All Functions" → Directories → Deferred Income (if "All Functions" is enabled in Service → Settings). - Through subaccount: when selecting analytics for account 3520 in any document or operation, this same directory will open, and the item can be created "on the fly." Navigation link 1C (Service → "Go to navigation link," or Ctrl+click on the address bar): e1cib/list/Directory.DeferredIncome 2a. How to find out your release "Help" → "About the program" (or the ℹ️ icon next to the username). In the opened window: the line "Platform" — version 1C:Enterprise (8.3.x), the line "Configuration" — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)." The instructions below relate specifically to this release; in neighboring versions, the composition of fields may differ slightly. 3. How to fill out Open the directory → "Create". Fields: Field Purpose and what happens in case of error Name (MANDATORY) How the income appears in the turnover for 3520. Write it recognizably: "Office Rent, Contract No. 5 dated 05.01.2026." Vague "Income 1" — and in six months you won't understand which contract the balance refers to. Group A folder for grouping (rent, grants, subscriptions). It does not affect accounting, only the convenience of searching. Initial amount The amount of income excluding VAT that needs to be recognized in full for the entire term. The program calculates the monthly share from it. If you make a mistake — the entire recognition schedule will be off. Method of income recognition (MANDATORY for auto-calculation) "By months" — the amount is divided equally over the number of months. "By calendar days" — proportionally to the days (more accurate for "broken" dates). "In a special order" — no auto-deductions, you recognize it manually. Start date of recognition (MANDATORY) From which month the income will start. No tenge will be recognized before this date. End date of recognition (MANDATORY) The month in which the balance will be zeroed. If the term is shorter than the actual — the income will "burn" early; if longer — it will "spread out" and the balance will hang. Income account (MANDATORY) Where to recognize: 6010 "Income from sales" (rent, services) or 6280 "Other income" (grants, non-repayable receipts). An incorrect account will distort the structure of income and expenses. Income article / other income Analytics for 6010/6280 for clarification in reporting. Fill it in — otherwise, the line in the account analysis will be "empty." After filling out — "Save and close". The directory item itself does not create transactions: it only waits for when it will be used in the receipt and in the recognition operation. 4. An example with transactions Condition. LLP "Astana-Office" on the general regime (VAT payer). On 05.01.2026, it rented out an office for the year 2026. The tenant paid for the year in advance: - Contract amount: 3,000,000 ₸ excluding VAT; - VAT 16%: 480,000 ₸; - Total to be received: 3,480,000 ₸; - Monthly income: 3,000,000 / 12 = 250,000 ₸. Step 1. Create a directory item "Office Rent, Contract No. 5 dated 05.01.2026": initial amount 3,000,000, method "By months," start date 01.01.2026, end date 31.12.2026, income account 6010. Step 2. Receipt of money (document "Receipt to the bank account," operation type "Payment from the customer," settlement account 3520): Dr Cr Amount, ₸ Description 1030 3520 3,000,000 Deferred income (excluding VAT), subaccount "Office Rent…" 1030 3130 480,000 VAT payable VAT is accrued based on the turnover date and is issued as an electronic invoice (ESF) separately — here it is shown as a total for clarity. Step 3. Monthly recognition (operation "Recognition of deferred income" at the end of the month or manual "Operation"): Dr Cr Amount, ₸ Description 3520 6010 250,000 Income recognized for the month (1/12), subaccount "Office Rent…" Result for the year. 12 × 250,000 = 3,000,000 ₸ — account 3520 for this analytics closed to zero, income was evenly recognized in 6010. In January, you showed income of 250,000, not 3,000,000 — the tax base did not "jump." 5. Types of income that fall here The directory does not have "types of operations" like a document — it is analytics. But typical accounting objects are as follows: - rent paid in advance for several periods; - subscription fee paid in advance (access, maintenance, licenses); - grants and targeted funding recognized as conditions are met (account 6280); - non-repayable assets received — income is recognized over their useful life; - gift certificates, income from which is recognized upon redemption; - difference from sales on installment and other deferred incomes. 6. What is formed when using The directory item does not create movements. Transactions and movements are formed by documents where it acts as a subaccount: - Receipt to the bank account / cash receipt — Dr 1030 (1010) Cr 3520; - Sale / Issuance of ESF — when issuing an invoice to the tenant, an ESF in the ESF system is formed, and when moving goods, SNT; - Regulatory operation "Recognition of deferred income" (month-end closing) or manual "Operation (accounting and tax accounting)" — Dr 3520 Cr 6010/6280; - movements in accounting registers (transactions) and tax accounting (for the corporate income tax declaration). 7. Printed forms The directory does not have its own printed forms. For analysis, use standard reports filtered by subaccount "Deferred Income": - Turnover balance sheet for account 3520 (4420) — balances and movements for each item; - Analysis of subaccount "Deferred Income" — complete picture for one income; - Account card 3520 — line-by-line breakdown of transactions; - the directory list can be printed via "More" → "Print list". 8. Common mistakes "The field 'Name' is not filled" — you did not save the item without a name. Enter a recognizable name with the contract number. All income fell into 6010 in the first month. The reason — the income was posted directly to 6010, bypassing 3520, or in the directory, the method "In a special order" was selected and someone recognized everything at once. Correct the receipt transaction to Cr 3520 and set the method to "By months." "End date of recognition is less than start date." The dates are mixed up. Start — the first month of income, end — the last; for annual rent, this is 01.01.2026 and 31.12.2026. There is a balance on 3520 after the end of the term. The end date is set later than the actual term, or some months were not closed. Check the dates in the item card and re-close the month for the missed periods. Duplicate subaccount. Created a second item for the same contract — the balance "spread out" over two lines. Mark the extra for deletion and transfer the transactions to the correct item. 9. FAQ (see the Q&A block below) 10. Related documents Based on what a record appears in 3520 with this analytics: - "Receipt to the bank account" / "Cash receipt" (advance from the tenant, customer); - "Operation (accounting and tax accounting)" — when manually reflecting a grant, non-repayable receipt; - "Sale of goods and services" with subsequent transfer of income to 3520. What is entered using this item: - regulatory operation "Recognition of deferred income" as part of "Month-end closing"; - "Operation" for manual recognition of part of the income; - documents ESF and, when shipping goods, SNT. How to find out your release "Help" → "About the program" — the line "Configuration" will show "Accounting for Kazakhstan, version 3.0" and the release number (you should have 3.0.74.2), the line "Platform" — version 1C:Enterprise 8.3. The manual is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). When updating the configuration, check the composition of fields in "Help → About the program." --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_