Catalog "Income" (Catalogs.Income) — Technical Description

1. Identification

Purpose. The "Income" catalog is a classifier of income items for the organization. It serves to systematize and categorize types of income for accounting and tax purposes in the Republic of Kazakhstan. The values of the catalog are used in primary documents that register income transactions and are used as analytics (subaccount/measurement) for separate accounting of income by business areas and tax regimes.

The catalog supports a hierarchical structure (groups and elements), allowing income to be grouped by categories. Versioning of changes is maintained for audit and control purposes.

Where to find in 1C: section "Enterprise" → "Income". Direct access is available via the navigation link e1cib/list/Catalog.Income.

2. Attributes and Structure

2.1 Header Attributes

Standard attributes of a hierarchical catalog:

2.2 Table Parts

Table parts are absent. The catalog has a simple structure: attributes are stored only in the header of the element.

3. Forms

The catalog contains a complete set of forms for user interaction:

4. Key Module Procedures

The attached evidence does not provide the text of the modules (BSL), so below are the typical handlers characteristic of catalogs of this type in 1C configurations. Specific implementations should be clarified according to the modules of the form/object of this version.

Element form module (ElementForm):

• OnCreateOnServer — initial form initialization, setting the availability of attributes, configuring conditional formatting.
• OnReadOnServer — additional configuration of the form when opening an existing element.
• Attribute change handlers (e.g., ActivityTypeOnChange) — when dependent display logic is present.

Object module (CatalogObject.Income):

• CheckFillingHandler — control of correctness before saving (for mandatory fields; in this catalog, key attributes are marked as DontCheck).
• BeforeSaving / OnSaving — service logic for saving; when versioning is enabled, the version of the object is recorded.
• FillingHandler — filling default values when creating a new element (including based on input from another object).

Manager module (CatalogManager.Income):

• Form selection procedures (GetSelectionForm, GetElementForm) — for custom form selection.

Requires verification: the presence and exact content of the listed procedures in version 3.0.74.2 — as the modules in the evidence are not attached.

5. Usage in Posting and Movements

The "Income" catalog is analytics (subaccount/measurement), not a posted document. It does not generate its own movements in the registers. The postings and records in the registers are formed by documents in which the catalog element is selected as the income item.

When reflecting sales in accounting according to the standard chart of accounts of the RK, the following postings are formed, in particular (VAT rate RK 2026 — 16 %):

Example: sale amounting to 100,000 ₸ without VAT → VAT 16,000 ₸, document to the customer for 116,000 ₸. Postings: Dr 1210 Cr 6010 — 100,000 ₸; Dr 1210 Cr 3130 — 16,000 ₸.

The catalog element "Income" serves as analytics for the income account (6010) and enters the income accounting registers used for separate accounting by types of activities and tax regimes, as well as for the formation of tax reporting (on CIT, form 100.00 and attachments).

Electronic documents of the RK (ESF through IS ESF, STS) are issued based on the same sales documents; the income item serves for classifying the recorded revenue.

6. Related Objects and Input Based On

The catalog refers to:

• Catalog.ActivityTypes — through the attribute ActivityType.

The catalog is used as analytics/value in documents and registers of sales and income accounting, for example:

• documents for the sale of goods and services (form income on account 6010);
• documents for receipts and adjustments affecting the income part;
• registers of tax accounting of income, reporting on CIT.

Input Based On. The catalog generally does not have its own "input based on" scenarios — it is filled manually or selected in documents. When creating a new element, FillingHandler may be triggered.

7. Extension Points

• Additional attributes and information (subsystem "Properties") — extending analytics on income without changing the configuration.
• Event subscriptions of the object (BeforeSaving, OnSaving) — for external control/integration logic.
• Configuration extensions — adding attributes, changing forms (ElementForm, ListForm) and handlers without removing from support.
• Versioning of objects — using the built-in change history mechanism for auditing.
• Setting up separate accounting — through the link between ActivityType and the taxable object indicator under special regimes for correct distribution of income.

Reference Values of the RK for 2026 (for calculations related to income)