Reference "Tax Accounting Groups FA" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The catalog classifies fixed assets (FA) — tangible assets and other depreciable property — for tax accounting purposes in accordance with the Tax Code of the RK. In the RK, depreciation of FA for corporate income tax (CIT) purposes is considered using the declining balance method based on the cost balance of groups with maximum depreciation rates, therefore, the correct assignment of an object to a tax group determines the maximum depreciation rate and the procedure for forming the cost balance of the subgroup. The catalog is a fundamental classifier used throughout the asset's life cycle: from commissioning to disposal. Regular use occurs when registering a new fixed asset and when reclassifying existing assets. Users include accountants and tax accounting specialists.

2. Attributes and Table Parts

2.1 Header Attributes

Standard attributes:

• Code — natural key of the element, used to identify the group (in particular, the number of the tax group for FA).
• Name — short name of the group used in selection lists and printed forms.

The mandatory nature of the attributes TypeOfAccountingInFAGroup and FullName at the metadata level is not established ("Not checked") — control of filling is performed programmatically in the form or through restrictions in the interface if necessary. Requires verification in the specific version if it is planned to rely on mandatory status at the form level.

2.2 Table Parts

Table parts are absent. The catalog has a flat structure — data is stored only in the header attributes.

3. Forms

4. Key Module Procedures

The attached evidence does not contain fragments of BSL (object/form module) indicating "path:string". Below are typical handlers characteristic of a classifier catalog of this structure. Specific implementations require verification in the modules of version 3.0.74.2.

Object Module (ObjectModule):

• BeforeWriting(Refusal) — pre-write control: checking the filling of key attributes (TypeOfAccountingInFAGroup, FullName), prohibiting writing when mandatory data is not filled.
• FillingProcessing(FillingData, FillingText, StandardProcessing) — filling in default attributes when creating a new element.

Element Form Module (ElementForm):

• OnCreateOnServer(Refusal, StandardProcessing) — setting the availability/visibility of fields depending on TypeOfAccountingInFAGroup, establishing conditional formatting.
• <Attribute>OnChange(Element) — handler for changing TypeOfAccountingInFAGroup, if necessary, resetting dependent settings of the form.

List Form Module (ListForm):

• Handler for the command "EditSelected" — calling the typical mechanism for bulk changing attributes for marked elements of the catalog.

5. Posting and Movements

The catalog is not a document, is not posted, and does not independently generate accounting entries and movements in registers. It is a classifier-measurement: the catalog element is used as analytics/settings in fixed asset accounting objects and registers.

Actual movements are generated by fixed asset (FA) accounting documents (acceptance for accounting, depreciation calculation, disposal), which refer to the tax group to determine the maximum depreciation rate and the cost balance of the group. According to the typical logic of fixed asset accounting in the RK, the following accounts from the typical chart of accounts are used:

Accounts for fixed asset accounting and depreciation (subsection 2400 — fixed assets and accumulated depreciation) are set in FA accounting documents and in the information register of group/account correspondence, not in the catalog itself. The assignment to a tax group affects the amounts of tax depreciation (declining balance method based on the cost balance of the subgroup) considered in the calculation of CIT, but does not directly generate accounting entries from the catalog.

The electronic document management (electronic invoice (ESF) through the ESF information system, SNH) is not directly related to this catalog — these mechanisms pertain to the implementation/movement of inventory items and services, not to the classification of FA.

6. Related Objects and Input on Basis

• Enumeration.TypesOfTaxAccountingInFAGroups — type of the attribute TypeOfAccountingInFAGroup; defines options for tax accounting in the group.
• Fixed asset / tangible asset accounting objects (FA catalogs and documents for commissioning, depreciation calculation, disposal) — use the catalog element as the value of the tax group for FA.
• Information registers for tax accounting of FA (group correspondence, depreciation parameters, cost balances) — use the element as a measurement/analytics.
• Reporting forms for fixed assets and appendices to the CIT declaration (forms 100.0х) — group assets by tax groups using Name / FullName.

Input on Basis. For the classifier catalog, input on basis and creation of documents based on it are generally not provided. The element is selected in the attributes of other objects, rather than serving as a basis for input. Verification is required if input on basis commands have been added in a specific version.

7. Extension Points

• Additional attributes and information — through the "Properties" mechanism (characteristics plan), without changing the configuration.
• Configuration extensions — adding attributes, forms, event handlers (BeforeWriting, OnCreateOnServer) and custom commands without removing from support.
• Event subscriptions — on BeforeWriting/OnWriting of the catalog for additional control or data synchronization.
• Overridable modules of the typical configuration — if there are corresponding procedures for configuring the behavior of the classifier.
• Conditional formatting and bulk change — extension of the list form (in addition to the standard command "EditSelected") for mass servicing of elements.

When making modifications, maintain the semantics of TypeOfAccountingInFAGroup: the attribute affects the algorithms of tax depreciation, so changing its logic may impact the calculation of cost balances of FA groups and the amounts considered in the CIT calculation.