--- title: "Directory \"Classifier of Fixed Assets\" - Technical Description (Accounting for Kazakhstan 3.0.74.2)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/spravochnik-klassifikatorosnovnyhfondov-tehnicheskoe-opis-en source: BuhGPT --- # Directory "Classifier of Fixed Assets" - Technical Description (Accounting for Kazakhstan 3.0.74.2) > **TL;DR:** 1. Identification Parameter Value Object Type Catalog Name MainAssetsClassifier Full Name Catalog.MainAssetsClassifier ( Catalogs.MainAssetsClassifier ) Synonym Main assets classifier Configuration Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 Hierarchy Hierarchical --- 1. Identification Parameter Value Object Type Catalog Name MainAssetsClassifier Full Name Catalog.MainAssetsClassifier (Catalogs.MainAssetsClassifier) Synonym Main assets classifier Configuration Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 Hierarchy Hierarchical (hierarchy of elements by the main assets classifier code: sections → subsections → groups) Owner No (the catalog is not subordinate) Purpose. The catalog stores and maintains an up-to-date list of main assets of the Republic of Kazakhstan in accordance with the state classifier of main assets. It is used when processing transactions with fixed assets to correctly specify the type of main asset according to Kazakhstani legislation and when forming regulated reporting on fixed assets. Loading and updating are performed automatically — from the web service or from the built-in template via the "Fill" command. Where to find in 1C: section "Fixed Assets" → "Main Assets Classifier". Navigation link: e1cib/list/Catalog.MainAssetsClassifier 2. Attributes and Table Parts 2.1 Header Attributes Name Type Mandatory Purpose MainAssetsCode String (xs:string) Optional (DontCheck) Code of the element in the state classifier of main assets (format X00.000000). Used for identifying the element, building the hierarchy, and synchronizing with external data sources. Standard Attributes (used as working fields of the catalog): Attribute Purpose Parent Reference to the higher-level element of the classifier (ensures the hierarchy of sections/subsections/groups). Name Name of the type of main asset. Code System code of the catalog element. DeletionMark Service mark for deletion. 2.2 Table Parts Table parts are absent. 3. Forms The catalog contains three forms: Form Purpose ElementForm Element form — view/edit a single element of the classifier (name, main assets code, parent). ListForm List form — the key form for the user. Contains a hierarchical representation of the classifier and load/update commands ("Fill"). SelectionForm Selection form — used when selecting the main assets code in other objects (e.g., in the fixed asset card). 4. Key Module Procedures No separate BSL code for this object is attached in evidence. Below are typical handlers for the classifier catalog of this type in BK 3.0. Specific procedure names are specified according to the modules of the corresponding version. Forms Module: - ListForm → handler for the "Fill" command — initiates loading/updating of the classifier. Logic: attempts to obtain data from the web service; if unavailable — loads from the built-in template (Template with main assets data). Elements are created/updated with matching by the MainAssetsCode attribute, and the hierarchy is restored through Parent. - ElementForm.OnCreateOnServer / OnOpen — typical setup for field availability (main assets code, name). - SelectionForm.HandleSelection / BeforeSelection — passes the selected element to the receiving object. Object Module / Manager Module: - FillProcessing — for new elements upon entry. - BeforeSaving / OnSaving — typical control of code and hierarchy correctness. - Manager procedures for programmatic loading/searching of the element by MainAssetsCode (used by the updating mechanism). Requires verification: exact paths path:string and signatures of loading procedures — version-specific and depend on whether the web service updating mechanism is included in the specific build 3.0.74.2. 5. Posting and Movements The catalog is not a document — it does not generate postings and movements in registers. It is a regulatory reference (classification) object. Impact on accounting is indirect, through objects where the main assets code is used. The value from the catalog enters the fixed asset card and subsequently participates in fixed asset operations. Typical postings of these related operations (chart of accounts of the RK): Operation Debit Credit Accrual of fixed asset depreciation 7010 "Cost of Sales" / expense account 2420 "Depreciation of Fixed Assets" Sale of fixed assets (income) 1210 "Short-term Receivables from Customers" 6010 "Income from Sales" Accrual of VAT on sale (rate 16%) 1210 3130 "VAT Payable" Write-off of cost 7010 fixed asset accounting account Electronic documents accompanying the movement of fixed assets if necessary: ESF (ESF IS) and SNT. Currency of calculations — tenge (₸). The catalog itself does not appear in these postings as an analytical element of the posting — it determines the classification of the asset for reporting and tax accounting. 6. Related Objects and Input Based On - Fixed Assets (fixed assets catalog / documents of receipt and acceptance for accounting of fixed assets) — consumer of the main assets code; selection is made through SelectionForm. - Regulated Reporting on Fixed Assets — uses the main assets classification for grouping. - Updating Mechanism — web service / built-in template (data source for the "Fill" command). Input based on: not provided (untypical for a classifier catalog). Elements are created manually or loaded from the classifier. 7. Extension Points - Configuration Extension: adding attributes (e.g., depreciation group indicator, reference to the norm according to the Tax Code of the RK) to the catalog without removing it from support. - Form Handlers: through extension, you can add your commands in ListForm (additional checks during loading) and validation of MainAssetsCode in ElementForm. - Event Subscriptions: BeforeSaving / OnSaving of the catalog — for controlling the integrity of the hierarchy or synchronization with external systems. - Programmatic API of the Manager: search/create by MainAssetsCode for your loading mechanisms. - Changing the Updating Source: overriding the address of the web service or substituting the main assets data template. Reference Norms of the RK for 2026 (for related calculations) Indicator Value VAT Rate 16% MPR 4,325 ₸ Minimum Wage 85,000 ₸ Basic Deduction for PIT 30 MPR/month, not more than 360 MPR/year PIT 10% up to 8,500 MPR annual income, 15% above OPV 10% (base ceiling 50 Minimum Wages) OPVR 3.5% VOSMS / OSMS 2% / 3% SO 5% Social Tax 6% --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_