---
title: "Directory \"IntangibleAssetsAttachedFiles\" — 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-nematerialnyeaktivyprisoedinennyefayly-tehnic-en
source: BuhGPT
---

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

> **TL;DR:** 1. Identification Parameter Value Object Type Catalog Name IntangibleAssetsAttachedFiles Full Name Catalog.IntangibleAssetsAttachedFiles Synonym — (service object, hidden from the command interface) Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Subsys

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1. Identification

Parameter
Value

Object Type
Catalog

Name
IntangibleAssetsAttachedFiles

Full Name
Catalog.IntangibleAssetsAttachedFiles

Synonym
— (service object, hidden from the command interface)

Configuration
Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2)

Subsystem
“File Management” (BSP)

Where to find
e1cib/list/Catalog.IntangibleAssetsAttachedFiles

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

Name
Type
Mandatory
Purpose

Author
CatalogReference.Users
Mandatory (ShowError)
The user who initially uploaded the file. Automatically filled upon creation.

FileOwner
CatalogReference.IntangibleAssets
Optional
Reference to a specific intangible asset to which the file is attached. Establishes hierarchical belonging.

UniversalModificationDate
Date and Time
Optional
Date and time of the last modification of the file in UTC. Used for version synchronization.

CreationDate
Date and Time
Mandatory (ShowError)
Date and time of the first upload of the file. Automatically filled.

Encrypted
Boolean
Optional
Indicator of content encryption with user certificates.

ModifiedBy
CatalogReference.Users
Optional
The user who last modified the file or its card.

ImageIndex
Number
Optional
Index of the file icon in the interface's image collection (by extension).

Description
String
Optional
User's arbitrary comment on the file.

SignedWithEDS
Boolean
Optional
Indicator of the presence of an electronic signature. Controls the visibility of EDS operation commands.

FilePath
String
Optional
Path to the file on the volume (when stored on the volume); empty if the content is in the database.

Size
Number
Optional
File size in bytes; displayed in KB/MB.

Extension
String
Optional
Extension without a dot (pdf, docx, jpg) — determines the icon and available actions.

EditingBy
CatalogReference.Users
Optional
The user who has taken the file for editing (editing lock).

TextExtractionStatus
EnumerationReference.TextExtractionStatusFiles
Optional
Status of text extraction for full-text search (not extracted / extracting / extracted / error).

TextStorage
ValueStorage
Optional
Extracted text of the file for search; filled by a background task.

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

Form
Purpose

ElementForm
File card: name, author, dates, size, extension, EDS/encryption indicators, commands for opening, editing, saving, and working with versions.

ListForm
List of attached files for intangible assets; used as an embedded panel in the intangible asset form and for service viewing via the navigation link.

SelectForm
Selecting a file from the list (for example, when selecting the main file or source file).

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:

Information Register
What it Stores

BinaryDataFileStorage (general, BSP)
Binary content of the file when stored “in the information base.”

Versions (...VersionsAttachedFiles)
History of file versions with dates and authors.

File Storage Volumes (FileStorageVolumes)
Directories of volumes; when in “on volume” mode, the physical file resides in the volume's directory, and the path is in the FilePath attribute.

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.

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