Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
Your woodworking shop doesn't operate year-round. In winter the machines sit idle, in spring and summer they run at full capacity. Yet depreciation keeps accruing in even portions of 1/12 each month, including in January, when the equipment is switched off. "Winter" depreciation shows up in the cost of production with nothing to allocate it to, and profitability jumps from month to month. You want the wear and tear to move in step with production: more during the season, zero during downtime. This is exactly what the "Annual fixed-asset depreciation schedules" reference book exists for.
1. Purpose
The reference book stores the distribution of a fixed asset's annual depreciation amount across the months of the year. You set a coefficient (share) for each month, and when the month is closed, the program takes exactly this share from the annual rate. This lets you accrue depreciation unevenly — to match seasonality, downtime, or the production schedule.
2. Where to find it
Section "Fixed assets and intangible assets" → reference books and settings block → "Annual fixed-asset depreciation schedules". If the item is not on the panel, open it via "All functions" → "Reference books" or go directly by the navigation link.
1C navigation link (menu "Tools" → "Go to navigation link", paste the string):
e1cib/list/Справочник.ГодовыеГрафикиАмортизацииОС
A second way to get here is from the "Acceptance of a fixed asset for accounting" or "Change of fixed-asset depreciation parameters" document: the depreciation parameters have a field for selecting an annual schedule, from where you can create a new item using the plus button.
2a. How to find out your release
Menu "Help" → "About the program". The window shows the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". Check the release against the header of this guide: the layout of the fields may differ between versions.
3. How to fill it in
You open the reference book → "Create". There are few fields, but each one affects the result.
| Field | What it's for | What happens if you get it wrong |
|---|---|---|
| Name (required) | The name of the schedule by which you will select it in the fixed asset's card. Write it clearly: "Season April–November", "Winter downtime". | A faceless "Schedule1" — and in six months you won't remember what distribution it is and will attach the wrong fixed asset. |
| Tabular section: Month (all 12 required) | Rows for the months of the year for which the share is set. | A skipped month is treated by the program as a share of 0 — no depreciation will accrue in that month. |
| Coefficient (share) (required) | The share of the annual depreciation amount attributable to that month. The sum of all coefficients must equal 1 (that is, 100%). | A sum less than 1 — over the year you'll under-write depreciation, and the residual value will be overstated. More than 1 — you'll write off too much and understate the property tax base. |
The filling logic is simple: first decide in which months the fixed asset works and with what intensity, then spread the unit across those months. In downtime months put 0 — this is acceptable and is the main technique.
After filling it in, click "Save and close". The reference book item by itself accrues nothing — it will only take effect after you select it in the depreciation parameters of a specific fixed asset.
4. A worked example with entries
Initial data. A woodworking machine, initial cost 12,000,000 ₸, useful life 10 years, method — straight-line. So the annual depreciation amount is:
12,000,000 ₸ ÷ 10 years = 1,200,000 ₸ per year.
The machine is used in production for only 8 months — from April to November. December–March is downtime. You create the "Season April–November" schedule and spread the annual amount in equal shares over the 8 working months:
| Month | Coefficient | Depreciation for the month |
|---|---|---|
| January | 0 | 0 ₸ |
| February | 0 | 0 ₸ |
| March | 0 | 0 ₸ |
| April | 0.125 | 150,000 ₸ |
| May | 0.125 | 150,000 ₸ |
| June | 0.125 | 150,000 ₸ |
| July | 0.125 | 150,000 ₸ |
| August | 0.125 | 150,000 ₸ |
| September | 0.125 | 150,000 ₸ |
| October | 0.125 | 150,000 ₸ |
| November | 0.125 | 150,000 ₸ |
| December | 0 | 0 ₸ |
| Total | 1.000 | 1,200,000 ₸ |
You attach the schedule to the machine through "Change of fixed-asset depreciation parameters". Now, when each month is closed, the routine operation "Depreciation and wear of fixed assets" takes the share from the schedule.
Entry for a working month (for example, for July), the machine is a production asset and depreciation is allocated to overhead costs:
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 8410 "Overhead costs (depreciation)" | 2420 "Depreciation of fixed assets" | 150,000 ₸ | Depreciation accrued for July per the schedule |
For a downtime month (for example, for February) there will be no entry for this machine — the coefficient is 0. This is not an error but the result of your schedule.
If the machine were administrative, the expense would go to account 7210 "Administrative expenses" instead of 8410. The credit in both cases is 2420 "Depreciation of fixed assets".
Over the year, exactly 1,200,000 ₸ of wear will accumulate on the machine, but it will fall only on the 8 months when the shop was actually working. The cost of production will no longer be distorted by downtime.
5. Types of operation
"Annual fixed-asset depreciation schedules" is a reference book, not a document. It has no operation types and no "Post" fields. Its sole role is to store the distribution of shares across months, so that the routine depreciation operation uses it in the calculation. All "behavior" is set by the set of coefficients you enter.
6. What is generated on saving
Saving a reference book item does not create accounting entries, an ESF, or an SNT — this is not a business transaction but regulatory reference information. Electronic documents (ESF in the IS ESF, SNT) have nothing to do with depreciation at all.
The entries appear later and in another place — when performing "Month-end closing" → "Depreciation and wear of fixed assets". There the movements are generated as follows:
- Accounting register "Self-supporting" — entry Dr 8410 (or 7210, 7110, 8110) Cr 2420 for the amount "annual rate × the month's coefficient from the schedule".
- Information registers for fixed assets — data on accrued depreciation and the calculation parameters for this fixed asset are updated.
In other words, the reference book is the "recipe", and the entries are "cooked" by the month-end closing.
7. Printed forms
The reference book item has no printed form of its own — there is nothing to print the monthly breakdown from here directly. To see how the schedule worked out, use the reports of the "Fixed assets and intangible assets" section:
- "Fixed asset depreciation statement" — how much was accrued for each fixed asset over the period;
- "Depreciation calculation certificate" — a detailed calculation for the month;
- "Fixed asset inventory book" — for monitoring accumulated wear.
8. Common mistakes
The sum of the coefficients does not equal 1. On saving or calculation you will under- or over-collect the annual depreciation. The program warns that the sum of shares must equal one. Fix: recalculate the coefficient column so that the total is exactly 1.000.
The schedule is created but not selected in the fixed asset's parameters. The most common situation: the reference book item exists, but depreciation still runs in even shares. The reference book by itself is not attached to anything. Fix: use the "Change of fixed-asset depreciation parameters" document to specify the schedule in the annual depreciation schedule field.
"No depreciation accrued for the fixed asset for the month." You see a zero row in the statement and think it's a glitch. In reality, the schedule has a coefficient of 0 for that month. Fix: check the schedule; if the zero was set intentionally — everything is correct; if not — set the required share and re-close the month.
Editing the schedule retroactively. You changed the coefficients in months that have already been accrued — past periods "drifted". Fix: do not rewrite an active schedule retrospectively. Create a new one and assign it via "Change of fixed-asset depreciation parameters" from the date of change.
9. FAQ
What is an "Annual fixed-asset depreciation schedule" in simple terms? It is a reference book where you set in what shares the annual depreciation amount is distributed across months. Ordinary depreciation divides the year into 12 equal parts; the schedule lets you accrue more in some months and zero in others.
How does a schedule differ from a depreciation method? The method (straight-line, declining balance, production-based) determines the annual amount. The schedule determines how this amount falls across the months within the year. The schedule works on top of the method.
Why must the coefficients add up to one? So that exactly the annual rate is written off over the year. Less than 1 — you'll under-write and overstate the residual value; more than 1 — you'll write off too much.
Can you set a coefficient of 0 in a month? Yes, that is the main point of the schedule. In downtime months put 0 — depreciation will not accrue, and this is not an error.
Where do you select this schedule so it takes effect? In the fixed asset's depreciation parameters — in the "Acceptance of a fixed asset for accounting" or "Change of fixed-asset depreciation parameters" document.
I accrued depreciation, but there is no amount for one fixed asset — is this a glitch? First check that month's coefficient in the schedule. If it is 0 — that's how it should be.
Can one schedule be applied to several fixed assets? Yes. You create one schedule and assign it to all fixed assets with the same operating mode.
How to change the schedule from mid-year? Create a new schedule and assign it via "Change of fixed-asset depreciation parameters" from the required date, without rewriting the old one retroactively.
Does the schedule affect tax accounting for CIT? No. This is a tool for the accounting distribution of depreciation across months. Tax depreciation of fixed assets is calculated separately by groups and value balances according to the norms of the Tax Code of the RK.
Does the reference book have a printed form? The item has no separate form. View the result in the "Fixed asset depreciation statement" and "Depreciation calculation certificate" reports.
10. Related documents
- What it is filled in on the basis of: you create the schedule manually, based on the fixed asset's operating mode; the source data are the shop's production calendar and the equipment loading plan.
- Where it is used: "Acceptance of a fixed asset for accounting", "Change of fixed-asset depreciation parameters" — there the schedule is attached to a specific fixed asset.
- What uses the result: the routine operation "Depreciation and wear of fixed assets" as part of the "Month-end closing" — it is what accrues depreciation according to the schedule's shares.
- Where to check the result: the "Fixed asset depreciation statement", "Depreciation calculation certificate", and "Fixed asset inventory book" reports.
How to find out your release: menu "Help" → "About the program" — there the platform version and the configuration release are shown.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.