Guide "Methods of Allocating Indirect Costs" - Technical Description (BK 3.0.74.2)

1. Identification of the Object

Purpose. The catalog is designed for configuring and storing rules for the distribution of indirect costs in the organization's accounting and tax records. The object is used by accountants when closing the period to correctly allocate general production, general administrative, and other indirect costs to accounting objects (departments, projects, nomenclature groups). Frequency of use — regular (monthly during period closure) or one-time during the initial setup of the organization's accounting policy.

Where to find in 1C:

• Section "Production" → "Methods of Distribution of Indirect Costs".
• Also available from the "Catalogs" and "Month Closure" sections.
• Direct navigation link: e1cib/list/Catalog.DistributionMethodsOfIndirectCosts.

2. Attributes of the Header and Table Parts

2.1 Header Attributes

The standard attributes of the catalog (Code, Name, DeletionMark, Predefined) are used in the usual logic: Name — the readable name of the rule, displayed in selection forms and in period closure documents.

2.2 Table Part "AnalyticsOfDistribution"

Purpose. Contains detailed rules for the distribution of expenses by departments, accounting accounts, and analytical objects. Each row defines one "channel" of distribution: recipient department, share (percentage) or base amount, as well as corresponding accounts and subaccounts separately for accounting and tax records.

The dynamic type of subaccount means that when selecting an account in the BU/NU columns, the available types of subaccounts and their types are substituted according to the types of subaccounts assigned to this account in the chart of accounts (standard RK and tax).

3. Forms

4. Key Procedures of Modules

The attached evidence does not include the text of the modules (BSL), so below are the typical handlers of this type of object that implement the declared validation logic and single-organization mode.

• ObjectModule → FillingHandler — when entering a new element, fills Organization with the main organization (single-organization mode) and, if necessary, the default distribution base.
• ObjectModule → FillingCheckHandler — controls the filling of attributes with the ShowError flag (DistributionBase, Organization); when the base is "By Percentage", checks that the sum of DistributionPercentage in the "AnalyticsOfDistribution" rows equals 100%; checks the filling of the closing account and department in each row.
• ElementFormModule → OnCreateOnServer — manages the visibility and availability of subaccount columns depending on the selected account, blocks the form in a multi-organization database.
• ElementFormModule → DistributionBaseOnChange — switches the composition of controlled fields in the table part (percentage/amount/quantity) according to the selected base.
• ElementFormModule → ClosingAccountBUOnChange / ClosingAccountNUOnChange — recalculates the set of available subaccounts and clears inconsistent values when changing the account.
• ListFormModule → "ModifySelected" command — calls the standard processing of group modification of attributes for selected elements.

Requires verification: the exact names of procedures and the presence of client/server variants depend on the specific assembly 3.0.74.2 — when refining, refer to the current object module and form modules.

5. Posting and Movements

The catalog is a non-postable object, it does not generate its own movements in the registers. The records of the catalog serve as a configuration source for period closure documents.

The mechanics are as follows: the document "Month Closure" (regulatory operation "Closing of Expense Accounts / Distribution of Indirect Costs") reads the selected method, calculates the base (based on the accounting register turnover data for the period), and generates postings for the distribution of indirect costs according to the "AnalyticsOfDistribution" rows. The debit accounts (ClosingAccountBU / ClosingAccountNU), analytics (BU/NU subaccounts), recipient department, and share (DistributionPercentage) are taken from the catalog.

Typical distribution postings (RK chart of accounts), in tenge:

• Debit of the recipient account (according to ClosingAccountBU, for example, the cost/cost account) — Credit of the indirect costs account, distributed by method. The amount for each row = Total amount of distributed expenses × DistributionPercentage / 100.
• When closing to the cost of sales, the distributed amounts generate turnover on account 7010 "Cost of Sales".

Example (base "By Percentage", total distributed indirect costs 1,000,000 ₸, two rows 60% and 40%):

A similar set of movements is generated in parallel for tax accounting (ClosingAccountNU) in the corresponding register.

Other accounts from the standard RK chart used in related operations: 1210 (short-term receivables from customers), 1030 (cash in current accounts), 1330 (goods), 3310 (payables to suppliers), 3130 (VAT payable, VAT rate 16%), 6010 (income from sales). These postings are not generated by the catalog, but by sales/payment documents; they are provided here for reference on closing costs to 7010.

6. Related Objects and Input Based On

• Enumeration.DistributionBasesOfIndirectCosts — defines allowable bases (by percentage, by amount, by quantity, etc.).
• Catalog.Organizations, Catalog.OrganizationDepartments — sources of attribute values.
• ChartOfAccounts.Standard and ChartOfAccounts.Tax — sources of closing accounts and sets of subaccounts.
• Period closure documents ("Month Closure" / regulatory operations for closing expenses) — main consumers of the distribution method.
• Organization's accounting policy — the method can be specified as a setting for the distribution of indirect costs.

Input based on: not provided for the catalog (the catalog is a configuration object, not a primary document). It is selected in the attributes of closure documents and in the settings of the accounting policy.

7. Extension Points

• Configuration extension: adding custom header/table part attributes (for example, an additional base indicator or restriction by nomenclature group) through the extension object.
• Event subscriptions / overridable modules: redefining FillingCheckHandler for custom validation rules (for example, tightening control over the sum of percentages or prohibiting empty subaccounts).
• Form modules: overriding OnChange handlers for base and account attributes to manage the composition of subaccount columns for non-standard accounts.
• Group modification: the "ModifySelected" mechanism in the list form can be used for mass changes of the distribution base or closing account for a group of methods.
• Integration with period closure: when refining the algorithm for distributing indirect costs, the catalog data is read in the procedures for generating regulatory operations — the logic should be expanded there, leaving the catalog as a source of settings.