Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
Situation. The commission examined an old lathe and issued a verdict: it is not subject to restoration, physical wear is 100%. You sit down to process the "Write-off of fixed assets," reach the "Reason for write-off" field — and the list is empty. Or there is just one line "Reason 1," which someone hastily entered, and now the write-off act prints meaningless text. To have a proper formulation in the act (form OS-4) and in the accounting statement, the reason needs to be entered once into this directory. Let's figure out how to do this correctly.
1. Purpose
The directory "Reasons for write-off of fixed assets" is a classifier of formulations under which fixed assets are disposed of: physical wear, moral wear, accident, natural disaster, shortage. The value from the directory is inserted into the document "Write-off of fixed assets" and printed in the write-off act. The directory itself does not generate entries or electronic documents — it only stores the text of the reason.
2. Where to find
You can open the list in two ways.
Through the document (the usual way): Section "Fixed Assets and Intangible Assets" → journal "Write-off of Fixed Assets" → document "Write-off of Fixed Assets" → field "Reason for write-off" → button "+" (create) or "Show all" → the directory will open.
Through the functions menu directly: "Main" → "All functions" → "Directories" → "Reasons for write-off of fixed assets" (the "All functions" item is included in "Service and settings" → "Settings" → "Parameters" → "Show the All functions command").
The fastest way is via the navigation link. Copy the line below, click in 1C "Service" → "Show URL" / "Go to navigation link" and paste:
e1cib/list/Directory.ReasonsForWriteOffOfFixedAssets
A list of reasons will open, where you can create, edit, and delete items.
2a. How to find out your release
"Help" → "About the program" (or the i icon in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24.xxxx) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)." This manual is written for release 3.0.74.2. If your numbers differ, the placement of fields may shift slightly, but the logic remains the same.
3. How to fill in
The directory is simple — essentially one significant field. But it is this field that is printed in the documents, so carelessness is immediately noticeable.
| Field | Mandatory | Why it is needed and what will happen if you make a mistake |
|---|---|---|
| Name | Yes | The text of the reason that you will see in the list and in the printed act. Write it as it should sound in the document for the commission and the tax authority: "Physical wear," "Moral wear," "Liquidation due to an accident," "Write-off due to a natural disaster," "Shortage identified during inventory." If you leave "Reason 1" or "aaa" — exactly this will be printed in the act OS-4, and the document will have to be redone. |
| Code | Assigned automatically | Internal number of the item. The program assigns it automatically in order. Do not touch it manually; it does not go to print. |
Sequence of actions:
- Click "Create" (button with a star/plus or Insert).
- In the "Name" field, enter the formulation of the reason.
- Click "Save and close".
Tip: create a small set of typical reasons (5–7 items) right away, so that accountants can choose from a ready-made list, rather than creating duplicates like "wear," "Wear phys.," "physical wear." Duplicates later hinder the selection of disposals by reason.
4. An analyzed example with entries
The directory itself does not make any entries — the figures appear in the document "Write-off of fixed assets," where the reason is inserted. Let's analyze a specific fixed asset.
Initial data. A lathe is being written off (accounting account 2410 "Fixed Assets"):
- Initial cost — 1,200,000 ₸
- Accumulated depreciation as of the write-off date — 900,000 ₸ (account 2420 "Depreciation of Fixed Assets")
- Residual value — 300,000 ₸
- Reason for write-off — "Physical wear" (value from our directory)
- During disassembly, scrap metal was accounted for at 20,000 ₸
What the document "Write-off of fixed assets" does upon posting:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 2420 | 2410 | 900,000 | Accumulated depreciation of the lathe written off |
| 7410 | 2410 | 300,000 | Residual value written off as expenses for disposal of assets |
| 1310 | 6210 | 20,000 | Scrap metal from disassembly accounted for (other income from disposal) |
Result: account 2410 for this lathe is closed to zero (1,200,000 = 900,000 + 300,000), 300,000 ₸ of residual value goes to period expenses, and the reason "Physical wear" is printed in the act OS-4 and stored in the posted document.
About VAT and ESF. This is liquidation, not sale. There is no realization, income on account 6010 does not arise, VAT at a rate of 16% is not accrued, account 3130 is not involved, ESF and SCT are not issued. If you were selling the lathe instead of writing it off, then the document "Sale of Fixed Assets" would work with income 6010, VAT 16% on 3130 and issuance of ESF. But the directory of reasons is not involved there.
5. Types of operations
The directory itself does not have types of operations — it is a classifier. "Types of operations" relate to the document "Write-off of fixed assets," where the reason is used. Typical scenarios for which you create formulations:
- Physical wear — the equipment has exhausted its resource.
- Moral wear — the equipment is outdated, replacement is more reasonable than repair.
- Accident / breakdown — sudden failure.
- Natural disaster, fire — destruction of the object.
- Shortage / theft — identified during inventory.
- Liquidation of part of the object — partial write-off.
Each such formulation is a separate item in the directory.
6. What is formed upon posting
Recording an item in the directory does not create movements — it is not a document. All the "interesting" things happen in the document "Write-off of fixed assets," which refers to the reason:
- Accounting entries on accounts 2410, 2420, 7410, 1310/1330, 6210 (see example above).
- Movements in the registers of fixed asset accounting: "State of Fixed Assets" (the object moves to "Written off"), "Initial Information of Fixed Assets," depreciation registers — depreciation is no longer accrued after the month of write-off.
- Tax accounting for corporate income tax: disposal of fixed assets is reflected in the cost balance of the group (form 100.02) — decrease due to disposal.
- Electronic documents (ESF, SCT) upon write-off-liquidation are not formed — there is no realization.
The reason from the directory is simply "written" in the document's attributes and gets printed.
7. Printed forms
The directory itself does not have printed forms. The formulation of the reason is displayed in the printed forms of the document "Write-off of fixed assets":
- Act on the write-off of fixed assets (form OS-4) — here the reason is printed in the header/basis.
- Act on the write-off of vehicles (form OS-4a) — if vehicles are being written off.
- Accounting statement on the write-off entries.
From the directory itself, standard commands "Print list" (to print the list of reasons) are available through the "More" menu → "Print list."
8. Common mistakes
"The field 'Reason for write-off' is not filled" (or the document is not posted with reference to this attribute). The reason is mandatory in the document "Write-off of fixed assets." Open the "Reason for write-off" field, click "+", enter the formulation — and repeat the posting.
"A record with such data already exists" — when trying to create a reason that already exists.
Do not create duplicates. Open the list via the link e1cib/list/Directory.ReasonsForWriteOffOfFixedAssets, find the required line and select it, rather than creating a second one.
"Could not delete: other objects reference this object (document Write-off of fixed assets No…)". A reason that has already been used in posted acts cannot be deleted — otherwise, a broken link will "hang" in old documents. If the formulation is unsuccessful — do not delete it, but rename it (the text will pull into all documents) or mark it for deletion and create the correct one for new write-offs.
"The act OS-4 prints 'Reason 1' instead of normal text." This means the item was named a technical placeholder. Open the reason, correct the "Name" to a human-readable formulation, repost/reprint the document.
"Depreciation continues to be accrued after write-off." This is an error not of the directory, but of the date in the document "Write-off of fixed assets": check that the write-off date is set correctly and the document is posted — then depreciation will stop from the next month.
9. FAQ
This section is compiled from real user questions — the same pairs are duplicated in a structured form.
10. Related documents
On what basis does the need for a reason arise:
- "Write-off of fixed assets" (journal "Write-off of Fixed Assets," section "Fixed Assets and Intangible Assets") — the main consuming document. The reason is its mandatory attribute.
- Inventory of fixed assets — based on its results, the commission decides what to write off and formulates the reason.
What is entered next / related objects:
- "Sale of fixed assets" — if the object is not liquidated but sold (there already income 6010, VAT 16%, ESF) — the directory of reasons does not participate.
- "Accrual of depreciation" — closes depreciation until the moment of write-off.
- Accounting of inventory items (scrap metal, spare parts from disassembly) — to accounts 1310/1330.
Neighboring directories: "Fixed Assets," "Methods of reflecting expenses for depreciation," "Groups of Fixed Assets."
How to find out your release (reminder)
"Help" → "About the program" — the top lines will show the platform version and configuration release. All examples and paths in this manual are relevant for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. When updating the configuration, check: the placement of fields may change slightly, but the directory "Reasons for write-off of fixed assets" and the logic of its application remain the same.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).