Directory "Construction Objects" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The catalog is intended for maintaining analytical accounting of capital construction objects of the organization. It registers buildings, structures, and other objects constructed by own means (household method) or by contract method. Each element of the catalog serves as an analytical object (subaccount) on the account of unfinished construction and allows accumulating costs for a specific construction project until the object is put into operation and transferred to fixed assets. The hierarchy is used to group objects by sites, construction phases, types of structures, and other criteria.

Where to find in 1C:

• Interface: section “Fixed Assets” → “Construction Objects” (also accessible from the block of accounting for fixed assets and capital investments).
• Navigation link: e1cib/list/Catalog.ConstructionObjects

2. Attributes and Table Parts

2.1. Standard Attributes

The catalog is hierarchical, so standard attributes of the platform are used (not listed as additional attributes in metadata, but present in forms):

2.2. Header Attributes

2.3. Table Part “AdditionalAttributes”

Purpose. Mechanism for extending the structure of the catalog with user-defined attributes without changing the configuration (construction area, design capacity, inventory number for construction, construction permit number, etc.). Filled through the “Properties” subsystem.

3. Forms

4. Key Module Procedures

In metadata for this version, specific (non-standard) procedures of form modules and the manager module are not highlighted. For catalogs of this type, standard platform handlers and BSP are applied:

• ObjectModule → FillingProcessing — filling default values when creating a new element (including substituting group/parent from the context of opening).
• ObjectModule → BeforeWriting / AfterWriting — control of the correctness of attributes and integrity of the hierarchy before saving.
• ElementForm → OnCreateOnServer — initialization of the “Properties” subsystem (displaying the table part AdditionalAttributes), setting field availability.
• ElementForm → OnPropertyChange / Connectable_OnAttributeChange — processing input of additional attribute values through the PropertyManagement mechanism.
• ListForm → OnCreateOnServer — setting conditional formatting, configuring selection and grouping of the hierarchical list.

Requires verification in a specific build 3.0.74.2: presence of individual handlers of the manager module (for example, auto-filling procedures or data exchange), if they were added as part of the release modifications.

5. Posting and Movements

The catalog is not a document and does not independently generate movements/postings. The element of the catalog participates in accounting as an analytical object (subaccount) in documents of capital investments and accounting for fixed assets. According to the standard methodology of the RK (standard chart of accounts of the Republic of Kazakhstan), elements “ConstructionObjects” serve as analytics for the account:

Typical business operations where the construction object is used as analytics:

• Receipt of works/services from contractors, materials, and other construction costs:
  • Debit 2930 (by construction object) — Credit 3310 “Short-term payables to suppliers and contractors”;
  • VAT on purchases (standard rate of RK from 2026 — 16%): Debit VAT account to be credited — Credit 3310.
• Payment to supplier/contractor: Debit 3310 — Credit 1030 “Cash in current bank accounts”.
• Putting the object into operation (acceptance to fixed assets): Debit fixed assets account — Credit 2930 (by construction object). Further depreciation is calculated considering the group of fixed assets determined by the attribute CodeKOF.

Example of accumulating costs for a construction object (amounts in tenge, ₸):

• Act of completed works by the contractor for 5,000,000 ₸ excluding VAT:
  • Debit 2930 — Credit 3310 = 5,000,000 ₸;
  • VAT 16% = 800,000 ₸: Debit “VAT to be credited” — Credit 3310 = 800,000 ₸.
• After completion of construction, the balance of 2930 for the object is transferred to the fixed assets account.

Electronic documents (in the case of contract method and purchase of materials/services from VAT payers): for receipt and sale operations, electronic invoices (ESF) are generated (ESF IS), for the movement of goods — SNT. The catalog itself does not participate in the design of electronic documents but is used as analytics in the underlying documents.

6. Related Objects and Entry on the Basis

Related Objects:

• Catalog.ClassifierOfFixedAssets — source of the value of the attribute CodeKOF (group of fixed assets of the future object).
• PlanOfCharacteristicTypes.AdditionalAttributesAndInformation — descriptions of additional attributes of the catalog.
• ChartOfAccounts (account 2930) — account for which the construction object serves as analytics (subaccount).
• Catalog.FixedAssets — target accounting object created when the constructed object is put into operation; the formed cost is transferred from the construction object.
• Documents of capital investments and accounting for fixed assets (receipt of works/services, receipt of additional expenses, acceptance to fixed assets) — use the construction object as the value of the attribute/subaccount.

Entry on the Basis. For catalogs, entry on the basis as a standalone mechanism of documents is not applied. The element of the catalog is used as a placeholder value in capital investment documents; selection is performed through SelectionForm. The reverse scenario is the creation of a catalog element “on the fly” from the selection form when filling out the document.

7. Extension Points

• Additional attributes and information (subsystem “Properties”) — standard way to add characteristics of the object (area, capacity, permit number) without changing the configuration; implemented as a table part AdditionalAttributes.
• Configuration Extensions — adding custom header attributes, commands, changing forms ElementForm/ListForm without removing from support.
• Event Subscriptions (BeforeWriting, AfterWriting of the object) — validation and auto-filling of attributes, integration with external systems.
• Manager Module — placement of service functions (default filling, checks, exchange procedures).
• Filling CodeKOF — point of methodology configuration: the link with KOF determines the group of depreciation of the future fixed asset, so its filling should be controlled in the write handler.