Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are entering a new fixed asset — a machine, a car, a server rack. You reach the field "Classifier of fixed assets" and get stuck: there are many values, the codes are similar, and the choice affects both statistical reporting and which group the asset will fall into for tax accounting. Choose the wrong line — and in the fixed asset report, the machine will end up in "buildings," and the inspector will ask an uncomfortable question during the audit. This directory is exactly where the fixed asset card takes its classification code. Let's analyze what it stores and how to use it to avoid reclassifying assets retroactively.
1. Purpose
The "Classifier of fixed assets" is a built-in hierarchical directory of codes and names of types of fixed assets according to the State Classifier of the RK (GC RK 12-2009). The fixed asset card takes the classification code from it. The code is needed for statistical reporting on fixed assets and helps to correctly determine the depreciation (tax) group of the asset.
The directory itself does not create entries or issue electronic documents — it is normative reference information. But it is precisely from it that the way your asset will "sound" in reports depends.
2. Where to find
The directory is service-oriented and is not prominently displayed in the command interface. You can open it in two ways:
- From the fixed asset card. "Fixed Assets and Intangible Assets" → "Fixed Assets" → create/open an item → field "Classifier of fixed assets" → selection button (…) → "Show all." A list of the classifier will open.
- Directly via the navigation link. Main menu → "File" → "Go to navigation link" (or Ctrl+Shift+N in some builds), paste:
e1cib/list/Classifier.ClassifierOfFixedAssets
This is the fastest way to open the entire list without going into the fixed asset card.
2a. How to know your release
"Help" (the ? sign in the upper right corner) → "About the program". In the opened window, you will see the platform version ("1C:Enterprise 8.3.x.xxxx") and the configuration release ("Accounting for Kazakhstan, version 3.0 (3.0.74.2)"). All paths and fields in this manual are described for release 3.0.74.2. If your numbers are different, the location of the fields may vary slightly, but the logic remains the same.
3. How to fill
In the standard delivery, the directory is already filled with codes from the GC RK — usually, you select a ready-made line from it rather than create a new one. The structure is hierarchical: sections → subsections → specific types of funds.
| Field | Purpose and what happens in case of error |
|---|---|
| Code (mandatory) | Numerical code according to the classifier. It determines which line the asset falls into for statistical reporting. If you make a mistake with the code, the asset will "move" to the wrong group of fixed assets in the reports. |
| Name (mandatory) | Text of the type of fund ("Machines and equipment, except office", "Residential buildings", etc.). Helps to find the line and understand what you are selecting. Do not distort it when adding manually. |
| Parent / Group | Defines the branch of the hierarchy. If you create your own item — place it in the correct group, otherwise it will be "out of place" in the list and difficult to find. |
If the required code is not available (a rare case — for example, a specific asset), click "Create" in the classifier list, specify the code and name according to the current GC RK, and place it in the appropriate group. Do not create duplicates: first, use the search line by name.
The main rule. The classification code is not the same as the tax group of fixed assets (I–IV according to the Tax Code of the RK). The code from the classifier helps you determine it, but the group and depreciation rate are set in the fixed asset card and accounting documents. Do not confuse these two fields.
4. Analyzed example with numbers and entries
The company "AlphaTrade" (VAT payer) purchases a production machine.
Conditions:
- Cost of the machine excluding VAT — 5,000,000 ₸
- VAT 16% — 800,000 ₸
- Total payable to the supplier — 5,800,000 ₸
- Classifier of fixed assets: select the line "Machines and equipment" → this directs you to Group II of fixed assets (tax depreciation rate — up to 25% per year)
- Useful life in accounting — 8 years (straight-line method), so annual depreciation is 5,000,000 / 8 = 625,000 ₸, monthly — 52,083.33 ₸
Step 1. Receipt of the machine (document "Receipt of goods and services" / "Receipt of fixed assets"):
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 2413 (construction in progress/investments in fixed assets) | 3310 | 5,000,000 | cost of the machine |
| 1420 (VAT to be refunded) | 3310 | 800,000 | 16% VAT according to the invoice |
Step 2. Commissioning ("Acceptance of fixed assets"). Here the asset receives an inventory number, and from the card — the very classification code:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 2410 (Fixed Assets) | 2413 | 5,000,000 | the machine is accepted as a fixed asset |
Step 3. Monthly depreciation ("Month-end closing" → depreciation of fixed assets):
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 8410 / 7210 (expenses) | 2420 (Depreciation of fixed assets) | 52,083.33 | depreciation for the month |
The classifier of entries does not create — it only ensured the correct classification of the asset. But if you had chosen, say, the code "Buildings" in step 2, then in the statistical report on fixed assets, the machine would have been reflected as a building, distorting the structure of your fixed assets.
5. Types of use (analog of "operation types")
The directory does not have "operation types" — it is not a document. But the selected value has three roles:
- Asset classification — fills in the corresponding field in the fixed asset card.
- Basis for statistical reporting — data by classification codes goes into reports on fixed assets (including statistical forms).
- Guideline for tax group — by the type of fund, you understand which of the four groups of fixed assets of the RK to classify the object in tax accounting.
6. What is formed when selecting a value
Once again, directly: the classifier does not form entries, electronic invoices (ESF), or movements in registers. Entries, electronic invoices (ESF through the ESF IS), and, if necessary, tax invoices arise in documents of fixed asset accounting (receipt, acceptance, sale) — not in the classifier itself.
What actually happens when selecting a value: the code is recorded in the attribute of the fixed asset card (directory "Fixed Assets"). Then it "pulls" into reports and printed forms on fixed assets. No separate record in the register is created by the mere fact of selection.
7. Printed forms
The classifier does not have its own printed forms. The classification code appears in printed forms and reports where the fixed asset is involved:
- Inventory card of fixed asset accounting (form OS-6) — for the object.
- Reports "Depreciation schedule of fixed assets", "Inventory of fixed assets".
- Tax accounting registers for fixed assets (cost balances of groups).
- Statistical forms on the availability and movement of fixed assets.
8. Common errors
"The field 'Classifier of fixed assets' is not filled" — when trying to conduct the acceptance of fixed assets. Open the fixed asset card, in the field "Classifier of fixed assets," select a line from the directory. An empty field distorts statistical reporting.
Selected the code of the wrong group of funds (assigned a machine to "buildings"). The sign — the asset is "out of place" in the inventory of fixed assets. Open the fixed asset card, replace the classifier value with the correct one. If depreciation has already occurred for the object — reprocess the month-end closing documents.
Created a duplicate line in the classifier instead of selecting an existing one. Two identical lines appear in the list. Mark the extra one for deletion (right-click → "Mark for deletion"), having previously reassigned links in the fixed asset cards to the "correct" line. Delete only through "Delete marked objects."
Confused the classification code with the tax group of fixed assets. The classifier is for statistics/classification, while groups I–IV and the depreciation rate are set separately in fixed asset accounting. Ensure that the tax group is selected consciously, not "pulled" mechanically.
"Failed to write the element... a predefined element cannot be deleted." If the line is loaded as part of the standard classifier, it cannot be deleted — it can only be unused. Just select another one.
9. FAQ
Q: How does the "Classifier of fixed assets" differ from the group of fixed assets (I–IV)? A: The classifier is a code according to the GC RK for statistics and classification of the object. Groups I–IV from the Tax Code of the RK determine the maximum depreciation rate in tax accounting (I — buildings/structures 10%, II — machines and equipment 25%, III — computers and software 40%, IV — others 15%). The classifier helps determine the group, but these are different fields.
Q: Where is the value from this directory used? A: In the fixed asset card ("Fixed Assets and Intangible Assets" → "Fixed Assets"), field "Classifier of fixed assets." From there, it goes into reports and printed forms on fixed assets.
Q: The directory is empty — what to do? A: In the standard delivery, it is filled. If it is empty — check if you have opened a filter/hierarchy. Missing lines can be added manually according to the current GC RK or reloaded during configuration updates.
Q: Can I add my code? A: Yes. In the classifier list, click "Create," specify the code and name, and place it in the required group. Do not create duplicates of already existing lines.
Q: Does selecting a code create any entries? A: No. Entries are formed in the documents of fixed asset accounting (receipt, acceptance, depreciation, sale). The classifier is reference information.
Q: Does the code affect the electronic invoice (ESF) or tax invoice? A: No. Electronic invoices (ESF through the ESF IS) and tax invoices are issued from the documents of sale/receipt and rely on nomenclature and codes of the HS/CP, not on the classifier of fixed assets.
Q: I selected the code incorrectly and have already accrued depreciation. How to fix it? A: Correct the value in the fixed asset card and reprocess the "Month-end closing" documents for the affected periods. The amount of depreciation does not depend on the classifier, but statistical reporting and classification will be updated.
Q: Is it mandatory to fill this field? A: For correct statistical reporting on fixed assets — yes. The program may allow accepting fixed assets without it, but then the object will "drop out" of the analysis by types of fixed assets. It is better to fill it in right away.
Q: How to quickly open the directory if it is not in the menu? A: "File" → "Go to navigation link" and paste e1cib/list/Classifier.ClassifierOfFixedAssets.
Q: Is the VAT rate of 16% applicable when purchasing fixed assets in 2026? A: Yes. From 2026, the standard VAT rate in the RK is 16%. In the example above, for the machine costing 5,000,000 ₸, the VAT amounted to 800,000 ₸ and was charged to account 1420.
10. Related documents and objects
- Based on what it is used: the value is selected when creating/editing an item in the directory "Fixed Assets" ("Fixed Assets and Intangible Assets" → "Fixed Assets").
- Where it "works" further:
- "Acceptance of fixed assets" — records the object with its classification.
- "Accrual of depreciation of fixed assets" (in "Month-end closing") — calculates depreciation according to the rate/term specified in the card.
- "Sale of fixed assets," "Write-off of fixed assets" — disposal of the object; here entries are formed and, in case of sale, an electronic invoice (ESF).
- Reports and statistical forms on fixed assets — use the classification code for grouping.
How to know your release
"Help" (?) → "About the program": there you will find the platform version "1C:Enterprise" and the configuration release. This manual is compiled for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. With different numbers, the location of the fields may vary slightly.
The material is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).