--- title: "Guide to \"Intangible Assets\" in 1C:Accounting for Kazakhstan 3.0 — Comprehensive Manual" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/spravochnik-nematerialnye-aktivy-v-1s-buhgalteriya-dlya-k-en source: BuhGPT --- # Guide to "Intangible Assets" in 1C:Accounting for Kazakhstan 3.0 — Comprehensive Manual > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The counterparty sent an invoice for the accounting program for 1,500,000 ₸, you sit down to record the receipt — but in the "Nomenclature" field, there is no such item because it is neither a product nor a --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The counterparty sent an invoice for the accounting program for 1,500,000 ₸, you sit down to record the receipt — but in the "Nomenclature" field, there is no such item because it is neither a product nor a service. It is an intangible asset. Before accepting it for accounting, you need to create a card in the "Intangible Assets" directory. All documents will "dance" from it: receipt, acceptance for accounting, depreciation, disposal. If you make a mistake in the card, you will have to redo the entire chain later. Let's break down the directory in a human way: what to fill in, what each field is responsible for, and what will break if done incorrectly. 1. Purpose The directory stores a list of the organization's intangible assets: programs, licenses, trademarks, patents, goodwill. Each element is a card for one intangible asset, which is referenced by the documents of receipt, acceptance for accounting, depreciation calculation, and disposal. The directory itself does not create entries — it provides an "anchor" by which documents account for the cost and depreciation of a specific asset. 2. Where to find Path in the interface: Section "Fixed Assets and Intangible Assets" → block "Intangible Assets" → "Intangible Assets" (directory). There is also an alternative: "Directories" → "Fixed Assets and Intangible Assets" → "Intangible Assets". To open the list directly, use the navigation link. Menu "Service" (or icon ≡) → "Go to navigation link", insert: e1cib/list/Directory.IntangibleAssets 2a. How to find out your release "Help" → "About the program" (icon ❓ in the upper right corner). It indicates both the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instruction is written for this release; if yours is older or newer, some fields may be named slightly differently. 3. How to fill in Open the list and click "Create". The intangible asset card is simple — most accounting parameters (accounts, useful life, depreciation method) are set not here, but in the document "Acceptance for Accounting of Intangible Assets". In the directory, you describe the asset itself. Field Purpose What happens if filled incorrectly Name (MANDATORY) How the asset will be displayed in all documents and reports An empty field — the card will not be saved. Too general ("Program") — later you won't distinguish one asset from another Full name Official name for printed forms and accounting card If empty, the short name will be used in print — legally less correct Group (parent) Folder of the directory: "Software", "Trademarks", "Licenses". Needed for order in a long list Not critical, but without groups, the list turns into a dump Type of Intangible Asset Classification of the asset (software, license, goodwill, patent). Affects account selection and tax accounting Incorrect type — you risk selecting the wrong account and depreciation policy Comment Free note: license number, contract duration Does not affect anything, but helps during inventory You will specify key accounting details later, in the document "Acceptance for Accounting of Intangible Assets": - Intangible Asset Accounting Account — 2730 "Other Intangible Assets" (or 2710 "Goodwill"). - Depreciation Account — 2740 "Depreciation of Intangible Assets". - Expense Account — where to allocate depreciation (7210 "Administrative Expenses", 8410, 7110 — depending on the asset's purpose). - Useful Life (UL) — in months. - Depreciation Method — usually linear. - Residual Value — if anticipated. Tip: do not create the same asset twice. Before creating, check by searching (Ctrl+F in the list) — duplicates disrupt inventory and depreciation. 4. An example with entries The company "LLP Astra" purchased a licensed accounting program. Given: - Contract price: 1,500,000 ₸ excluding VAT. - VAT 16% (rate for 2026): 240,000 ₸. - Total payable: 1,740,000 ₸. - UL = 36 months, linear depreciation, residual value = 0. Step 1. Create a card in the "Intangible Assets" directory: - Name: "1C: Accounting for Kazakhstan". - Full name: "License for the software '1C: Accounting for Kazakhstan 3.0'". - Group: "Software". - Type of Intangible Asset: "Software". Step 2. Document "Receipt of Intangible Assets" (refers to our card). When processing: Debit Credit Amount, ₸ Description 2730 3310 1,500,000 Cost of intangible asset from supplier 1420 3310 240,000 VAT to be credited, 16% Step 3. Document "Acceptance for Accounting of Intangible Assets". Here we specify accounts, UL (36 months), depreciation method. There are no entries for forming the initial cost anymore — the asset is accepted on 2730. Step 4. Payment to the supplier (Withdrawal from the settlement account): Debit Credit Amount, ₸ 3310 1030 1,740,000 Step 5. Monthly depreciation (document "Depreciation of Intangible Assets" at the end of the month). Calculation: 1,500,000 ÷ 36 = 41,666.67 ₸ per month. Debit Credit Amount, ₸ 7210 2740 41,666.67 Thus, month by month, the cost of the asset is transferred to expenses until the accumulated depreciation on 2740 equals 1,500,000 ₸. 5. Types of operations (how intangible assets are accounted) The directory itself does not contain operations, but the card serves the entire lifecycle chain of the asset through documents: - Receipt of Intangible Assets — acquisition for a fee. - Acceptance for Accounting of Intangible Assets — commissioning, setting UL and accounts. - Depreciation of Intangible Assets — monthly transfer of cost to expenses. - Modernization (revaluation) of Intangible Assets — increase in cost. - Disposal of Intangible Assets — at the end of the term or when unfit. - Transfer of Intangible Assets — sale or gratuitous transfer (with the formation of an electronic invoice (ESF)). 6. What is formed upon processing Important: the directory element does not create entries when recording movements — it is not a document. It only saves the card in the database. Movements appear in the documents that reference it: - Entries — see section 4 (2730, 2740, 1420, 3310, 7210). - Information registers for intangible assets — "Initial data of intangible assets (accounting)", "Initial data of intangible assets (tax accounting)", "Methods of reflecting expenses for depreciation of intangible assets", "Accounting accounts for intangible assets". Filled in by the acceptance document. - Accumulation register for cost and depreciation of intangible assets. - ESF and VAT invoices are formed only upon disposal/sale of intangible assets (document "Transfer of Intangible Assets"), not when creating a card. The ESF is issued in the ESF system for the sale operation. 7. Printed forms Printing is tied to documents, not to the card itself. From the card and related documents, the following are available: - Intangible Asset Accounting Card (analog of NMA-1). - Inventory list of intangible assets (form for inventory). - Acceptance-Transfer Act of Intangible Assets — from the transfer document. - Disposal Act of Intangible Assets — from the disposal document. - Depreciation Calculation Certificate of Intangible Assets — from the depreciation document. 8. Common mistakes "The field 'Name' is not filled" You clicked "Save" with an empty name. Enter the name — without it, the card cannot be saved. "Accounting accounts are not filled in" (when processing acceptance for accounting) Accounts are set not in the directory, but in the document "Acceptance for Accounting of Intangible Assets". Open the document, fill in accounts 2730 and 2740 and the expense account. "Depreciation is not calculated" A common reason is that the document "Acceptance for Accounting of Intangible Assets" has not been processed or the UL is not set. Until the asset is accepted for accounting and the term is set, the program has no basis for calculating depreciation. "The element is used in documents and cannot be marked for deletion correctly" You are trying to delete a card that is already referenced by entries. This is as it should be — an asset with movements cannot be deleted. If you mistakenly created a duplicate, transfer documents to the correct card, mark the duplicate for deletion, and run "Delete marked objects" only after removing all references. "The VAT amount does not match the supplier's invoice" Check the rate: from 2026, 16% applies, not 12%. If the old rate of 12% remains in the receipt document, the VAT amount to be credited will be understated — reselect the 16% rate. 9. FAQ How does an intangible asset differ from future expenses? An intangible asset is an identifiable non-monetary asset without physical form with a useful life of more than one year (software, patent, trademark), it is depreciated on account 2740. Future expenses are already incurred costs that are expensed evenly but are not recognized as assets. An annual subscription to a service is often classified as future expenses, while a perpetual software license is classified as an intangible asset. On which account is an intangible asset accounted for in the RK? The initial cost is on account 2730 "Other Intangible Assets" (goodwill — on 2710), accumulated depreciation — on 2740. Where to allocate depreciation of intangible assets? To the expense account according to the asset's purpose: accounting program — 7210 "Administrative Expenses", production software — 8410/7110. The account is set in the method of reflecting expenses upon acceptance for accounting. Can an intangible asset be created without a receipt document? Yes. The card in the directory can be created at any time. But for the asset to appear on the balance sheet and start depreciating, the documents "Receipt of Intangible Assets" and "Acceptance for Accounting of Intangible Assets" are needed. What is the VAT rate for purchasing intangible assets in 2026? 16%. VAT is credited with the entry Debit 1420 Credit 3310, if the supplier is a VAT payer and there is a correct ESF. Is it necessary to issue an ESF when accounting for an intangible asset? No. An ESF is issued upon sale of an intangible asset (document "Transfer of Intangible Assets"), not upon purchase or acceptance for accounting. When purchasing, the ESF is issued by the supplier. How to set the useful life? The UL (in months) is specified in the document "Acceptance for Accounting of Intangible Assets", not in the directory card. It is used to calculate monthly depreciation: initial cost ÷ UL. What to do if the intangible asset is fully depreciated but still in use? The asset remains on the balance sheet at zero residual value, and depreciation is no longer calculated. It should only be disposed of when it is actually retired — with the document "Disposal of Intangible Assets" with an act. Can the card be renamed after documents have been processed? Yes, the name can be changed without consequences for the entries — it is only displayed. References in documents work by internal identifier, not by the text of the name. How to account for the improvement (modernization) of the program? By the document "Modernization of Intangible Assets": it increases the initial cost on 2730, after which depreciation is recalculated for the remaining term. 10. Related documents Based on the intangible asset card, the following are introduced: - Receipt of Intangible Assets - Acceptance for Accounting of Intangible Assets - Depreciation of Intangible Assets - Modernization of Intangible Assets - Disposal of Intangible Assets - Transfer (sale) of Intangible Assets What references the directory: - Information and accumulation registers for intangible assets (cost, depreciation, accounts, methods of reflection). - Reports: "Depreciation Statement of Intangible Assets", turnover balance sheet for accounts 2730/2740. How to find out your release: "Help" → "About the program" — it indicates the version of the 1C:Enterprise platform and the configuration release. The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_