Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the month. You run "Month End Closing," and for the new machine, depreciation is zero. Or vice versa: the counterparty under the equipment lease agreement issued a calculation of depreciation, but in 1C, the amount is different. The reason is almost always the same: the machine was accepted for accounting with the depreciation method "Proportional to the volume of production (work)," and depreciation is calculated not from the term, but from how many units of product the machine actually produced. And these figures are stored in the directory "Parameters of Production of Fixed Assets." Until there is a plan and fact in it, the program has nothing to work with.
Below is how this directory is structured and how to make depreciation calculated correctly.
1. Purpose
The directory "Parameters of Production of Fixed Assets" stores data for calculating depreciation of fixed assets using the production method — "Proportional to the volume of production (work)." Here you set the planned production volume for the entire service life (this is the denominator) and keep the actual volume by months (this is the numerator). Based on these, 1C calculates the depreciation amount every month.
2. Where to find
The directory is a service one — it does not have a separate menu item, it opens from the fixed asset card:
- Section "Fixed Assets and Intangible Assets" → "Acceptance of Fixed Assets" (or fixed asset card) → on the depreciation method tab, select the method "Proportional to the volume of production (work)" → in the "Production Parameters" field, click the selection button → "Create".
You can open the entire list directly via the navigation link. Copy it, then in 1C: Main Menu → "Service" → "Go to Navigation Link" (or the "All Functions" item):
e1cib/list/Directory.ProductionParametersFA
2a. How to find out your release
Main Menu (button with ≡ or logo) → "Help" → "About the Program". In the opened window: version of the platform "1C:Enterprise" (for example, 8.3.24.x) and release of the configuration "Accounting for Kazakhstan" — you need the line of the form 3.0.74.2. If the release is lower, some fields may be named differently.
3. How to fill out
It fills out quickly, but an error in two fields breaks the entire calculation. Let's break it down in order.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Name | Yes | The name of the element, by which you will find it later. Write it so that you can identify the machine: "CNC Machine, inv. 000045, pcs." Empty or "New" — later you won't distinguish one parameter from another when there are several fixed assets. |
| Unit of measurement | Yes | What you measure the output in: pieces, tons, kilometers traveled, machine hours. It must match how you will enter the fact. If you take the plan in tons, but the fact in pieces — depreciation will be way off. |
| Estimated production volume (planned volume for the entire service life) | Yes | The denominator of the formula. How many units the machine will produce over its lifetime. Overestimate — depreciation will go too slowly, by the end of the fixed asset's term it will remain under-depreciated. Underestimate — it will be fully depreciated early, and depreciation will stop. |
| Table part "Production" (columns "Period" and "Volume") | Filled monthly | Actual output for each month. This is what you enter before the month end closing. If you forget a line for the month → depreciation for that month will not be accrued (it will be zero). |
| Organization | Yes, if accounting is done for several organizations | Separates the data. If the organization is incorrect — the parameter will not be pulled into the month end closing. |
Procedure:
- Once when accepting the fixed asset for accounting: create the element, set the name, unit of measurement, and planned volume.
- Every month before "Month End Closing": open this element and add a row in the "Production" table — period (month) and actual volume.
- Run "Month End Closing" → "Depreciation and Amortization of Fixed Assets." The program takes the fact for the month, divides it by the plan, and multiplies it by the cost.
The depreciation rate per unit is calculated by 1C itself:
cost of fixed asset ÷ planned volume. Your job is to ensure the plan and fact are correct.
4. Example with numbers and entries
Condition. LLP purchased a production machine. Initial cost — 12,000,000 ₸ (VAT 16% on the purchase is accepted for deduction separately). Depreciation method — "Proportional to the volume of production." Planned output for the entire service life — 600,000 parts.
Filling out the directory:
- Name: "CNC Machine, inv. 000045"
- Unit of measurement: pcs.
- Estimated production volume: 600,000
Depreciation rate per unit:
12,000,000 ₸ ÷ 600,000 pcs. = 20 ₸ per part
Month. In September, the machine produced 8,000 parts. Enter in the "Production" table: period — September 2026, volume — 8,000.
Depreciation for September:
8,000 pcs. × 20 ₸ = 160,000 ₸
or the same: 12,000,000 × (8,000 ÷ 600,000) = 160,000 ₸.
Entry during "Month End Closing" (machine in the shop, depreciation goes to production overhead):
| Debit | Credit | Amount | Content |
|---|---|---|---|
| 8410 "Production Overhead" | 2420 "Depreciation of Fixed Assets" | 160,000 ₸ | Accrued depreciation for September |
If the machine was idle (downtime) and produced 0 parts — depreciation for the month would equal 0 ₸. This is the key difference of the production method: no output — no depreciation.
In October, output is 12,000 parts → depreciation 12,000 × 20 = 240,000 ₸, entry Debit 8410 Credit 2420 for 240,000 ₸. And so on until the accumulated fact reaches 600,000 parts — then the fixed asset will be fully depreciated.
For office equipment, the expense would go to Debit 7210 "Administrative Expenses," for trading — to Debit 7110 "Sales Expenses." The expense account is determined by the method of reflecting depreciation in the fixed asset card, not by this directory.
5. Types of operations
The directory does not have "types of operations" in the sense that a document does. It serves a single scenario — the production method of depreciation. However, the choice of method in the fixed asset card determines whether the directory will be used at all:
- "Proportional to the volume of production (work)" — the directory is mandatory, depreciation is based on the fact of production (this case).
- "Evenly (linear)" — the directory is not needed, depreciation is based on the term.
- "By the sum of the years of useful life," "Declining balance method" — the directory is not needed.
6. What is formed during processing
The directory is not a document, it itself does not create any entries or electronic documents. It only stores numbers. All movements occur later:
- Entries — during the document "Month End Closing" (regulatory operation "Depreciation and Amortization of Fixed Assets"): Debit expense account (8410/7210/7110) Credit 2420.
- Registers — the registers of information on the parameters of depreciation of fixed assets and accumulated depreciation are updated; the production fact from the "Production" table participates in the calculation.
- Electronic invoices (ESF), VAT, and CIT — are not formed. Depreciation is an internal operation, there is no sale, invoice and accompanying document are irrelevant here. VAT arises only when purchasing fixed assets (in the receipt document), and has no relation to this directory.
- Tax accounting of the RK — the directory does not affect it. In Kazakhstan, deductions for fixed assets are calculated based on the cost balances of groups (declining balance method), regardless of the accounting method. Production affects only accounting depreciation.
7. Printed forms
The element of the directory does not have a separate printed form — there is nothing to print "production parameter" from. The result of the calculation will be seen in reports and references:
- Reference-calculation "Depreciation of Fixed Assets" — from "Month End Closing," button "References-Calculations."
- Depreciation statement of fixed assets (section "Fixed Assets and Intangible Assets" → reports) — accumulated and accrued depreciation.
- "Inventory Book of Fixed Assets," FA-6 — card of the object with the depreciation method.
8. Common mistakes
"Depreciation on the fixed asset for the month was not accrued" (or amount = 0 during month end closing). Reason: there is no row for this month in the "Production" table, or the volume = 0. Open the directory element, add the period and actual output, reprocess "Month End Closing."
"Production parameters are not filled in" during the processing of "Acceptance of Fixed Assets." You selected the method "Proportional to the volume of production," but the "Production Parameters" field is empty. Click selection → "Create" → set the plan and unit of measurement.
Depreciation is much higher/lower than expected. The unit of measurement for the plan and fact does not match (plan in tons, fact entered in kilograms) or the planned volume is specified incorrectly. Check both the "Estimated production volume" field and the unit of measurement.
The fixed asset was fully depreciated ahead of schedule. The accumulated fact exceeded the planned volume — this means the plan was underestimated. Depreciation will automatically stop upon reaching the initial cost; if necessary, the planned volume can be increased.
9. FAQ
10. Related documents
- On what basis it appears: the directory is created from the document "Acceptance of Fixed Assets" (section "Fixed Assets and Intangible Assets") when selecting the depreciation method "Proportional to the volume of production (work)." It is preceded by "Receipt of Fixed Assets" / receipt of equipment, where the initial cost is formed and VAT 16% is accepted for deduction (Debit 1420 Credit 3310).
- What uses this data: document "Month End Closing" (regulatory operation "Depreciation and Amortization of Fixed Assets") — takes the production fact and forms entries Debit 8410/7210 Credit 2420.
- Related: "Change of Depreciation Parameters of Fixed Assets" (if you change the method or planned volume), "Write-off of Fixed Assets" / "Transfer of Fixed Assets" — close the work with the parameter.
How to find out your release
Main Menu → "Help" → "About the Program." The line "Accounting for Kazakhstan" will show the release (you should have 3.0.74.2), above — the version of the platform. If the release differs, the names of the fields and the path in the menu may slightly differ from this instruction.
The material was prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2.