Reference "OperationAccountingAttachedFiles" — Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The directory stores metadata about files attached to documents Document.OperationAccounting — “Operation (accounting and tax accounting)”. It provides a link between the accounting operation and arbitrary external documents: scans of primary documents, contracts, acts, images. The file itself (binary data and its versions) is stored in a related storage (information register with file data or a disk storage volume), and this directory serves as the “card” of the file — its owner in the document flow model.

The directory is service: it is not filled manually like a regular list. Elements are created automatically when a user from the document form “Operation” clicks “Attach File”. The frequency of use is determined by the organization’s document flow policy — with mandatory scanning of primary documents, a record may be created daily.

Where to find in 1C: section “Operations” → “Attached Files (Operations)”. Navigation link: e1cib/list/Directory.OperationAccountingAttachedFiles

2. Attributes and Table Parts

2.1 Header Attributes (from evidence)

In addition to the listed attributes, standard version storage attributes (CurrentVersion, EditRestriction, FileStorageVolume, StoreVersions) are present in objects of this type of BSP — their composition is version-specific, check according to the specific assembly 3.0.74.2. Requires verification: the method of storing the file body (in IB or in volume) is set by settings, not by the object itself.

2.2 Table Parts

The directory does not have its own application table parts. Data on versions, electronic signatures, and file bodies are moved to related BSP objects (see section 6).

Standard owner attribute: the directory is subordinate to the document OperationAccounting through the attribute FileOwner, which makes it a named pair “Operation ↔ files”.

3. Forms

The main user interaction occurs not through these forms, but through the built-in form “Attached Files”, called directly from the document form “Operation”.

4. Key Module Procedures

Evidence for BSL for this object is not attached (only the facets “purpose” and “fields” are transferred). Below are the typical handlers of the attached files directory BSP, operating in this type of configuration:

• OnFillProcessing (object module) — when creating an element, fills Author, CreationDate, ModificationDateUniversal with the current user and universal time.
• BeforeSaving (object module) — control of mandatory attributes (Author, CreationDate), fixing the user in ModifiedBy, updating ModificationDateUniversal.
• BeforeDeleting (object module) — clearing related versions, file body in storage/volume, and EP records to avoid leaving “orphans” in storage.
• General calls to BSP modules FileManagement, FileManagementService, AttachedFiles — attaching, opening, editing (locking via EditingUser), saving versions, encryption (Encrypted), and signing (SignedEP).

Exact paths path:string are not provided, as the original BSL in evidence is absent.

5. Posting and Movements

The directory is not posted and does not generate accounting entries and movements in accumulation/accounting registers — it is a storage of file metadata, not a document.

The accounting movements are generated by the owner document OperationAccounting, to which the file is attached. For “Operation”, entries are set by the user manually according to the standard chart of accounts of the RK; the attached file serves only as a supporting scan. Examples of correspondences that can be confirmed by the attached scan:

• Sale of goods: Dr 1210 “Short-term Receivables from Customers” — Cr 6010 “Revenue from Sales” for the amount including VAT; allocation of tax Dr 1210 — Cr 3130 “VAT Payable” at the rate of 16% (2026 year).
• Cost of goods sold: Dr 7010 “Cost of Goods Sold” — Cr 1330 “Goods”.
• Receipt of inventory: Dr 1330 — Cr 3310 “Payables to Suppliers”; VAT on acquisition Dr 1420 — Cr 3310.
• Customer payment: Dr 1030 “Cash in Current Accounts” — Cr 1210.

For VAT amounts on operations in 2026, the rate of 16% applies (not 12%). Calculated indicators for the period: MPR = 4,325 ₸, MZP = 85,000 ₸; basic tax deduction for individual income tax — 30 MPR/month (not more than 360 MPR/year). These values relate to the operation document, not to the file directory itself.

6. Related Objects and Input Based On

• Document.OperationAccounting — owner of the files (attribute FileOwner). Entry point for attachment.
• Directory.OperationAccountingAttachedFilesVersions (or similar version object of BSP) — stores file versions and, as a rule, the body of the version.
• File body storage — information register with binary data or a disk storage volume (FileStorageVolumes).
• Directory.Users — source of values for Author, ModifiedBy, EditingUser.
• Data on electronic signatures — when SignedEP = True, stored in the related BSP signatures register.

Input based on: not applicable for the service directory. The element is created exclusively by the “Attach File” mechanism from the owner form. There is no reverse document generation from the file card; from the card, transitions to the owner (FileOwner) and work with versions/EP are available.

Electronic documents of the RK (ESF in the IS ESF, SNT) are maintained as separate objects of the configuration; the file attached to the operation can serve as their supporting scan, but is not directly related to this directory.

7. Extension Points

• Configuration Extensions: adding attributes to the file card (for example, “Document Category”, “Storage Period”) and subscribing to events BeforeSaving/BeforeDeleting for additional control and logging.
• Additional attributes and information (BSP “Properties”) — if the mechanism is enabled for the object, user properties can be attached without changing the configuration.
• Access (RLS): segregation by Author/FileOwner and by the organization of the owner-operation.
• Attachment processing: overriding the storage method (IB ↔ volume), auto-encryption (Encrypted) and naming rules through BSP “File Management” settings.
• EDI/EP Integration: signing handlers (SignedEP) for embedding in legally significant document flow.

Requires verification (version-specific): the exact composition of service version attributes and the name of the version object in assembly 3.0.74.2 — clarify in the configurator, as it may differ in different BSP releases.