1. Identification
| Parameter | Value |
|---|---|
| Object Type | Catalog (Catalogs) |
| Name | FuturePeriodIncome |
| Full Name | Catalog.FuturePeriodIncome |
| Synonym | Future period income (no separate synonym specified in metadata) |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Type | Flat classifier catalog (no hierarchy, no subordination) |
Purpose. The catalog is designed for maintaining analytical accounting of future period income in accordance with the requirements of accounting in the Republic of Kazakhstan. Its elements are used as analytics (subaccount) on income accounts related to future reporting periods: received advances for services, prepaid rent, subscriptions, warranty and membership payments received in advance. The catalog classifies and details such transactions, ensuring separate accounting when recognizing income (writing off to current period income) as obligations to counterparties are fulfilled.
Frequency of use — from weekly to monthly, depending on the specifics of the organization's activities.
Where to find in 1C: section "Enterprise" → "Future Period Income".
Navigation link: e1cib/list/Catalog.FuturePeriodIncome
2. Attributes and Table Parts
2.1 Header Attributes
There are no additional user-defined attributes for the catalog — only the standard set is used.
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| Code | String | No | Unique code of the element for identification |
| Name | String | Yes | Name of the type of future period income for display in documents and reports |
This is characteristic of a classifier with a minimal data set: substantive analytics (amount, recognition period, counterparty) is not stored in the catalog but in the entries and accounting registers, where this catalog serves as a subaccount value.
2.2 Table Parts
Table parts are absent (metadata.tabular_sections is empty). The catalog has a flat structure of elements.
3. Forms
The catalog contains three standard forms.
| Form | Purpose |
|---|---|
| ListForm | Main list form for viewing and selecting elements; includes a command for bulk modification of attributes (~32 UI elements). The key user form — through which the main work with the classifier is conducted. |
| ElementForm | Form for editing a single element; fields Name and Code (~10 UI elements). |
| SelectForm | Form for selecting an element when picking in documents; similar to the list but without editing commands (~26 UI elements). |
4. Key Module Procedures
The provided evidence does not include module code (BSL), there are no additional user-defined attributes and logic. For a classifier catalog of this type in the configuration, standard platform handlers are used:
- Object Module
BeforeWriting/OnWriting— standard control of filling the mandatory attribute "Name" and checking for uniqueness upon writing. No user-defined overrides were found. - List Form Module
OnCreatingOnServer— standard initialization of the list and commands for bulk modification of attributes. - Element Form Module
OnCreatingOnServer/BeforeWritingOnServer— standard processing of the fields Name and Code.
Requires verification: in the specific version of the configuration, it is possible to connect the subsystem of additional attributes and information (BSP) to the catalog element — the presence of the "Additional" tab on the element form is version-specific.
5. Posting and Movements
The catalog is not a document and does not independently generate movements — it is used as analytics (subaccount) in the entries of documents. Accounting for future period income in the Kazakhstan configuration is generally conducted on a separate account in the liabilities/capital section (in the standard chart of accounts of the RK, group 42xx "Future Period Income"), where FuturePeriodIncome serves as a subaccount.
Typical posting scenarios (accounts — according to the chart of accounts of the RK; amounts — in tenge, ₸; VAT rate of the RK for 2026 — 16%):
Receipt of advance/prepayment attributed to future period income (for example, annual subscription for 1,160,000 ₸, including VAT 16%):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 3510/42xx | 1,160,000 | Receipt of money to the current account |
| 42xx | 3130 | 160,000 | VAT allocated for payment (16%) |
Sales are documented via electronic invoice (ESF) through the ESF information system (when moving goods — CST).
Recognition of current period income (monthly write-off, analytics — element of the catalog "FuturePeriodIncome"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 42xx | 6010 | 83,333.33 | Write-off of part of the FPI to income from sales (1,000,000 ₸ / 12 months) |
When recognizing the cost in the same period additionally: Dr 7010 Cr 1330 — write-off of the cost of sold goods.
Requires verification: the specific account number of group 42xx, on which the accounting of FPI is set up in your working database, and the designation of the subaccount "FuturePeriodIncome" for it (checked in the chart of accounts).
6. Related Objects and Input Based on
- Chart of Accounts (Self-Financing) — the catalog is designated as a type of subaccount on the account for accounting future period income (group 42xx).
- Movement Documents — catalog elements are selected in the entries of documents "Operation (accounting)", regulatory period closing operations, as well as sales/receipt documents when manually configuring accounting accounts.
- Reports — used as an analytical breakdown in standard accounting reports (OSV by account, Analysis of subaccounts, Subaccount card).
- Input based on this catalog is not provided (classifier). The element itself is created manually in the list/element form or selected "on the fly" from the document.
7. Extension Points
- Additional attributes and information (BSP) — standard way to extend analytics without changing metadata.
- Configuration extension — adding custom attributes, form attributes, or handlers (
BeforeWriting,OnCreatingOnServer) without removing from support. - Event subscriptions of the catalog object — for control/autofill when writing.
- Subaccount configuration in the chart of accounts — connecting the catalog as analytics to additional accounts beyond the standard ones.
- Bulk modification of attributes — already present on the list form for mass adjustment of elements.