---
title: "“ГодовыеГрафикиАмортизацииОС” Catalog — Technical Description"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/spravochnik-godovyegrafikiamortizaciios-tehnicheskoe-opis-en
source: BuhGPT
---

# “ГодовыеГрафикиАмортизацииОС” Catalog — Technical Description

> **TL;DR:** 1. Identification Parameter Value Object type Catalog Full name Catalogs.ГодовыеГрафикиАмортизацииОС Name ГодовыеГрафикиАмортизацииОС Synonym — (not specified; displayed in the interface as “Annual Fixed Asset Depreciation Schedules”) Configuration Accounting for Kazakhstan, e

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1. Identification
Parameter
Value
Object type
Catalog
Full name
Catalogs.ГодовыеГрафикиАмортизацииОС
Name
ГодовыеГрафикиАмортизацииОС
Synonym
— (not specified; displayed in the interface as “Annual Fixed Asset Depreciation Schedules”)
Configuration
Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2)
Country/accounting
Republic of Kazakhstan, tenge (₸)
Navigation link
e1cib/list/Справочник.ГодовыеГрафикиАмортизацииОС
Where to find it
“Non-current Assets” section → “Annual Fixed Asset Depreciation Schedules”
Purpose. The catalog stores sets of coefficients for distributing the annual depreciation amount of fixed assets across the 12 months of the year. It is used in Kazakhstan fixed asset accounting when depreciation must be accrued unevenly during the year—for example, where an asset is operated seasonally (agricultural machinery, heating equipment, tourism assets). The schedule is selected in the parameters of the fixed asset depreciation method and determines what share of annual depreciation is allocated to each month.
The catalog is part of the master and reference data: it is populated when fixed asset accounting is configured and is rarely changed after initial entry.
2. Attributes and Tabular Sections
2.1 Header attributes
In addition to the standard catalog attributes (Code, Description—available by default and not explicitly listed in the metadata), the object contains a comment and 12 monthly coefficients.
Name
Type
Required status
Purpose
Comment
String
Optional (DontCheck)
Free-form text: explanations of the schedule, grounds for applying the coefficients, seasonality
Coefficient1
Number (decimal)
Optional
Share of annual depreciation accrued in January
Coefficient2
Number (decimal)
Optional
Share of annual depreciation for February
Coefficient3
Number (decimal)
Optional
Share of annual depreciation for March
Coefficient4
Number (decimal)
Optional
Share of annual depreciation for April
Coefficient5
Number (decimal)
Optional
Share of annual depreciation for May
Coefficient6
Number (decimal)
Optional
Share of annual depreciation for June
Coefficient7
Number (decimal)
Optional
Share of annual depreciation for July
Coefficient8
Number (decimal)
Optional
Share of annual depreciation for August
Coefficient9
Number (decimal)
Optional
Share of annual depreciation for September
Coefficient10
Number (decimal)
Optional
Share of annual depreciation for October
Coefficient11
Number (decimal)
Optional
Share of annual depreciation for November
Coefficient12
Number (decimal)
Optional
Share of annual depreciation for December
Meaning of the coefficients. The values define how the annual rate is distributed across the months. In practice, two approaches are used: either the coefficients are normalized so that their total = 1 (shares of the annual amount), or they are specified as percentages totaling 100. With straight-line depreciation, all 12 values are equal; with seasonal depreciation, the coefficients for idle months are reduced or set to zero and compensated for in the months of active operation. The annual total of the coefficients must produce the full annual rate (1 or 100%); otherwise, incomplete or excessive depreciation will be accrued for the year.
2.2 Tabular sections
There are no tabular sections. The catalog has a flat structure: a fixed set of 12 monthly attributes, which simplifies access to the coefficient for a particular month by name (Коэффициент<НомерМесяца>).
2.3 Forms
No explicit forms are defined in the metadata—the platform’s autogenerated forms are used:
Form
Purpose
List form (auto)
View and select schedules; opened via e1cib/list/Справочник.ГодовыеГрафикиАмортизацииОС
Item form (auto)
Enter/edit the description, comment, and 12 coefficients
Selection form (auto)
Select a schedule in depreciation method attributes and fixed asset accounting parameters
Requires verification in the specific 3.0.74.2 distribution: whether a custom (non-auto) item form displays the monthly coefficients in a 3×4 table—in some Kazakhstan builds, such a form is available for ease of entry.
3. Key Module Procedures
The application BSL code is not included in the evidence; standard mechanisms apply to this type of catalog. The catalog does not contain any specific posting business logic.
- ObjectModule → FillProcessing—populates default attributes when a new schedule is created (for example, initializes the 12 coefficients).

- ObjectModule → BeforeWrite / OnWrite—validates the set of coefficients (the standard point for verifying that the total produces the full annual rate).

- ObjectModule → FillCheckProcessing—standard validation of required attributes (almost all attributes in this object have the DontCheck flag).

- ManagerModule—utility functions for obtaining a coefficient by month number, used by the fixed asset depreciation mechanism.

- Forms (auto)—standard ПриСозданииНаСервере and ПередЗаписью handlers.

4. Posting and Register Entries
The catalog is not a document and is not posted—it does not independently generate accounting entries or register entries. It is a master data item whose values are read by other mechanisms.
The coefficients are used by the “Fixed Asset Depreciation and Wear” document (a month-end closing routine operation). When depreciation is accrued for month N, the amount is determined as follows:
Depreciation_month_N = AnnualDepreciationAmount × Coefficient<N>
The depreciation document itself generates entries under the standard Kazakhstan chart of accounts:
Debit
Credit
Description
7210 / 8410 (expenses)
2420 “Fixed Asset Depreciation”
Monthly depreciation accrual based on the calculated share
For sales/accounting transactions involving accounts from the Kazakhstan chart of accounts, the following are used: 1210 (short-term trade receivables), 1030 (cash in current accounts), 1330 (goods), 3310 (trade payables), 3130 (VAT payable, rate of 16% from 2026), 6010 (sales revenue), and 7010 (cost of sales). These accounts are not directly related to the schedule catalog itself—it only affects the distribution of the depreciation amount across months.
Electronic documents (Electronic Invoices in the Electronic Invoice Information System, and Accompanying Consignment Notes) are not related to the catalog.
5. Related Objects and Create Based On
- Information register / fixed asset depreciation parameter attributes—the schedule is selected here as the method for distributing depreciation across months (linked to a fixed asset or fixed asset group).

- “Fixed Asset Depreciation and Wear” document (month-end closing)—uses the coefficients when calculating the monthly amount.

- Fixed asset movement documents (recognition, changes to depreciation parameters)—may reference the selected schedule in the accrual parameters.

Create based on is not provided for the catalog (it is atypical for master data objects). Entries are created manually through the item form.
6. Extension Points
- Configuration extension: add a custom item form with a monthly entry grid and automatic calculation of the “remainder to 100%”; add a “Validate coefficient total” Boolean attribute.

- Handler ПередЗаписью (ObjectModule): validate the total of Coefficient1…Coefficient12 (=1 or =100), with a warning/write rejection.

- Function in ManagerModule: ПолучитьКоэффициентМесяца(График, НомерМесяца) for standardized access from external algorithms and reports.

- Event subscriptions / Standard Subsystems Library: integrate with object versioning mechanisms and prohibit changes after use in closed periods.

- Additional attributes and information (Standard Subsystems Library): use a chart of characteristic types for industry-specific classification of schedules without changing the metadata.

7. FAQ (Frequently Asked Questions)
For which types of business is the use of annual schedules mandatory? The schedules are used by enterprises whose activities are highly seasonal. Classic examples include agriculture (combine harvesters operate only during the harvesting season) and tourism businesses (summer recreation centers). The coefficient is set to zero during idle months to avoid recognizing an unjustified loss.
- How can a created schedule be applied to a specific fixed asset? The catalog itself only stores the coefficients. To activate the schedule, select it in the “Recognition of Fixed Assets” or “Change Fixed Asset Depreciation Parameters” document in the “Depreciation Schedule” field.

- Is this catalog used in tax accounting (TA) in the Republic of Kazakhstan? No. The Tax Code of the Republic of Kazakhstan regulates depreciation using fixed depreciation groups (based on the groups’ value balance) and does not provide for seasonal distribution within the year. This catalog affects financial accounting only (FA).

- What happens if the total of the 12 coefficients does not equal the required rate (for example, 1 or 100)? If the system permits such an item to be saved (depending on the module’s validation settings), an incomplete or excessive amount of depreciation will be accrued for the fixed asset during the year. This will result in an incorrect calculation of the residual value.

8. Data Sources and Regulatory Framework
International Financial Reporting Standards (IFRS): IAS 16 “Property, Plant and Equipment.” The standard requires the depreciation method to reflect the expected pattern in which the asset’s future economic benefits are consumed by the entity. Uneven schedules directly implement this requirement.
National Financial Reporting Standards of the Republic of Kazakhstan: With regard to the matching principle for income and expenses. Depreciation (expense) is recognized in the same periods in which the asset generates income.
Standard Chart of Accounts of the Republic of Kazakhstan: Use of account 2420 “Fixed Asset Depreciation” and expense accounts (7210, 8410, 8110), to which the “Fixed Asset Depreciation and Wear” document allocates amounts in proportion to the catalog coefficients.
9. Author’s Conclusion
The ГодовыеГрафикиАмортизацииОС catalog is a highly specialized yet critically important master data tool for maintaining accurate accounting at enterprises with a seasonal operating cycle.
From a technical standpoint, the object has an interesting design: instead of using a tabular section to store monthly coefficients, the platform developers chose a flat structure with 12 separate attributes. This is deliberate denormalization. This approach eliminates the need to write complex queries with joins (JOIN) to tabular sections when calculating depreciation. The program simply accesses the required Коэффициент field, where N is the current month number, making month-end calculations faster and more reliable.
When customizing the system (creating extensions), the main focus for this catalog should be error prevention—the development of strict validation in the ПередЗаписью handler that blocks the schedule from being saved if the total for all 12 months does not produce the correct result.

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