Directory "IntangibleAssetsAttachedFiles" — Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The catalog stores files attached to the elements of the catalog IntangibleAssets — scans and electronic copies of title documents (licenses, patents, trademark certificates, software acquisition agreements, acts of commissioning intangible assets, etc.), images, and arbitrary documents. This is a service subsystem object: the user interacts with it not directly, but through the “Attached Files” panel in the intangible asset form, using the commands Attach File, Open, Edit, Finish Editing, Save As, Sign with EDS, Encrypt.

Each type of owner object in the configuration receives its own catalog of attached files (template <Owner>AttachedFiles), so this catalog exclusively serves intangible assets. File versioning, electronic signature, encryption, and two modes of content storage are supported — in the information base and on the volumes of the file storage.

The catalog serves as a document repository and does not participate in tax and accounting: it does not generate entries and does not affect the calculation of VAT (in the RK from 2026 — 16%), PIT, pension contributions, and other taxes. The tax specifics of Kazakhstan do not apply to this object.

2. Attributes and Table Parts

2.1 Header Attributes

Standard Attributes. Name — file name without extension (displayed). Code — unique code of the item. DeletionMark, Predefined — service attributes.

The content of the file (binary data) when stored “in the IB” is not in the attribute of the catalog, but in the information register of the binary data storage (see section 5). When stored “on the volume,” the file physically resides in the volume's directory, and the catalog only stores metadata and the path.

2.2 Table Parts

The catalog has no custom user table parts — this corresponds to the standard model of the “File Management” subsystem. File versions are stored in a separate versions catalog (...VersionsAttachedFiles), linked by owner.

3. Forms

Typically, separate forms may be absent in the metadata: the BSP subsystem uses common forms for file management (for example, AttachedFiles, FileCard, SelectFileOpenMode), parameterized by the type of owner. Specific forms for intangible assets are not required.

4. Key Module Procedures

Evidence with BSL text for this object is not attached. Below are typical handlers for the attached files catalog of the “File Management” subsystem (manager module / object module).

• OnFillProcessing — upon creation, fills Author, CreationDate, UniversalModificationDate with the current user and time.
• BeforeWriting — updates UniversalModificationDate and ModifiedBy; controls the consistency of the indicators Editing / lock.
• BeforeDeleting — when stored on the volume, initiates the deletion of the volume file and clears the binary data storage to avoid leaving “orphaned” files.
• BSP Manager Handlers (FileManagement, FileManagementService) — creates an item from the uploaded file, adds/gets version, extracts text for search (ExtractText), performs EDS operations (Sign, VerifySignature) and encryption (Encrypt, Decrypt).

Specific procedure names and line numbers require verification in the modules of the selected assembly 3.0.74.2 (this is version-specific).

5. Posting and Movements

The catalog is not a document and is not posted — it does not generate entries according to the standard chart of accounts of the RK (1210, 1030, 1330, 3310, 3130, 6010, 7010). Data related to the file is supported by service information registers of the “File Management” subsystem:

Business operations with the intangible asset itself (acceptance for accounting, depreciation, disposal) are reflected in the documents for accounting intangible assets and generate movements in the corresponding accounts of the RK chart of accounts — but this is the functionality of intangible asset documents, not this file catalog.

6. Related Objects and Input Based On

• Owner: Catalog.IntangibleAssets — files are attached to its elements through the FileOwner attribute.
• Versions Catalog ...VersionsAttachedFiles — stores versions of this file.
• Catalog.Users — attributes Author, ModifiedBy, EditingBy.
• Enumeration.TextExtractionStatusFiles — status of full-text indexing.
• Common BSP Mechanisms: electronic signature (certificate catalogs), encryption, storage volumes, versioning.

Input based on is not provided for this catalog. Element creation is performed only through the file attachment mechanism (uploading from disk, from a scanner, from another file), not by the “Create Based On” command.

7. Extension Points

• File Storage. Configuration of the storage mode (in IB / on volumes) and connection of volumes in the “Administration → File Management Settings” section without modifying the object.
• Configuration Extensions. Adding attributes/commands to the forms of intangible asset files through extension — the preferred method that maintains the updatability of the standard.
• Event Subscriptions (BeforeWriting, BeforeDeleting) for auditing the attachment/deletion of intangible asset documents.
• BSP Programming Interface FileManagement — attaching, reading, updating files from custom code (for example, auto-uploading scans).
• Text Extraction and Full-Text Search — extendable through the configuration of dictionaries and background tasks.
• EDS and Encryption — integration with the standard signature subsystem; for intangible asset documents participating in EDI (ESF/SNT via IS ESF), files serve as attachments and do not replace electronic exchange documents.