Directory "Intangible Assets" — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The catalog maintains records of the organization's intangible assets — patents, licenses, software, trademark rights, and other objects of intellectual property and exclusive rights. It is used by accountants and fixed asset accounting specialists for registering intangible asset objects, their classification, maintaining additional details (certificate numbers, validity periods), as well as for generating printed forms (inventory card DA-2). It supports hierarchy, versioning of changes, and integration with the ESF information system through the "Product Identifier" field.

Where to find in 1C: section "Fixed Assets and Intangible Assets" → "Intangible Assets" (in some interface variants — "Fixed Assets" → "Intangible Assets" or section "Catalogs").

2. Attributes and Table Parts

2.1 Header Attributes

In addition to the listed attributes, the object contains standard fields of the catalog: Code, Name, Parent, ThisIsGroup, DeletionMark.

2.2 Table Parts

AdditionalAttributes

Purpose: storage of user-defined additional attributes and information — extending the intangible asset card with arbitrary attributes without changing the configuration (for example, "Patent Number", "Registration Expiration Date", "Author of Development"). Implemented through the standard BSL mechanism "Properties".

3. Forms

Note: if specific forms are not redefined in a particular delivery, auto-generated system forms are used. Printing of the inventory card DA-2 is connected through the catalog print command (layout DA2 / common print module).

4. Key Module Procedures

Evidence with BSL code of modules for this object is not attached, therefore below are typical handlers characteristic for a catalog of this kind in BSL configurations:

• FillProcessing (object module) — setting default values when creating a new item (for example, substituting the type of intangible asset when entering from a group with a preconfigured type).
• BeforeSaving (object module) — control of filling mandatory fields for accounting, checking the correctness of the KOF code and ESF identifier.
• OnCreateOnServer (element form) — initialization of the additional attributes block through PropertyManagement.OnCreateOnServer, setting field visibility.
• OnReadOnServer / AfterSavingOnServer (element form) — synchronization of the set of additional attributes when changing the composition of properties.
• ServerFillingCheckProcessing — checking the filling of additional attributes marked as mandatory.
• Print commands — calling the formation of the inventory card DA-2 from the list/item form.

The catalog does not have a posting module (it is not a document) — movements in registers are initiated by documents that use it.

5. Participation in Posting and Movements

The catalog itself does not generate movements. It acts as analytics (subaccount) in intangible asset accounting documents. According to the typical logic of the configuration, the catalog item participates in the following operations (accounts — according to the typical chart of accounts of the RK):

5.1 Acceptance of Intangible Assets for Accounting

5.2 Depreciation of Intangible Assets

5.3 Disposal (Sale) of Intangible Assets

5.4 Registers

The catalog item appears as a dimension/subaccount in registers:

• Accounting Register "Cost Accounting" — by intangible asset accounts (2730, 2740, etc.) with analytics "Intangible Assets".
• Registers of Information on Depreciation Parameters of Intangible Assets (useful life, method, expense account).
• Registers of Accumulation of Intangible Asset Accounting (initial and current cost, operational status).

Rates and limits of the RK for 2026, applied in related calculations: VAT 16 %; MRP 4,325 ₸; MZP 85,000 ₸. The threshold for mandatory VAT registration and the cost criteria for classifying as intangible assets are assessed in MRP.

6. Related Objects and Input on Basis

Used in documents:

• "Acceptance of Intangible Assets for Accounting" — registration of the object and input into operation;
• "Depreciation of Intangible Assets" / regulatory operation for month-end closing — accrual of depreciation;
• "Disposal of Intangible Assets" / "Sale" — write-off and sale;
• "Modernization of Intangible Assets" — change of initial cost.

Related catalogs and objects:

• Enumeration.TypesOfIntangibleAssets — classification;
• Reference.ClassifierOfFixedAssets — KOF code;
• PlanOfCharacteristicTypes.AdditionalAttributesAndInformation — properties mechanism;
• ESF/SNT — the field ProductIdentifierESF is used when exporting to the ESF information system and processing SNT during import.

Input on Basis. As a catalog, the object is usually a receiver of selection, not a source of input on basis. When acquiring intangible assets, the card can be created from the receipt document; printing of the inventory card DA-2 is performed based on the catalog item.

7. Extension Points

• Additional attributes and information (table part AdditionalAttributes) — standard way to add attributes (patent number, registration period, author) without changing the configuration.
• Configuration Extension — adding attributes, commands, changing forms without removing from support.
• Event Subscriptions BeforeSaving/OnSaving of the object — for integrations and data control.
• Printed Forms — registration of custom layouts through the "Print" mechanism of BSL.
• BSL Properties Mechanism — programmatic reading/writing of values through PropertyManagement.
• Data Exchange — the field ProductIdentifierESF as a matching key when exporting to the ESF information system.

Requires verification (version-specific): the exact composition of the enumeration TypesOfIntangibleAssets and the set of predefined accounts for intangible asset accounting in the depreciation subsystem may differ between releases — check with the account settings in the specific database 3.0.74.2.