Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You purchased an annual subscription for the accounting program for 1,392,000 ₸ and paid for it immediately. The act shows the entire amount as a single figure. However, you cannot write it off as an expense in one month: the subscription "works" for the entire year, which means it should be accounted for in equal shares. If you throw the entire amount into one month, you will artificially push the organization into a loss, distorting the cost and corporate income tax (CIT). To prevent this from happening, the amount is "parked" in account 1620 and written off in parts. The how exactly to write it off — which months, which expense account, what amount per month — is determined by the reference element "Future Expenses" (hereinafter referred to as FE). This is not a document or a transaction. It is a "write-off setting" that is then referenced by both the receipt and the month-end closing.
1. Purpose
The reference stores the parameters for the automatic write-off of expenses that relate to future periods (licenses, insurance, subscriptions, certificates, one-time major repairs, website). One element = one write-off object. Here, the amount, term, and expense account are set — and the write-off itself is performed by a scheduled operation at month-end closing.
2. Where to find
Section "References" → block "Income and Expenses" → "Future Expenses". In some interfaces, the link is duplicated in the "Cost Accounting" section and on the receipt document form (in the "Future Expenses" field).
To open the list directly, insert the navigation link in "Service" → "Go to navigation link":
e1cib/list/Reference.FutureExpenses
2a. How to know your release
"Help" → "About the program" (or the "i" icon in the upper right corner). In the opened window, you will see the platform version (for example, 8.3.24) and configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This instruction pertains to this release. If your release is older, some fields may be named differently.
3. How to fill
Open the reference → "Create". Let's break down each field.
| Field | Purpose and what happens if you make a mistake |
|---|---|
| Name (mandatory) | This is how you will search for FE in receipts and reports. Write clearly: "1C License for 2026", not "Expense 1". If named ambiguously, you won't understand what you are writing off in six months. |
| Type for Tax Accounting | Determines how the expense is reflected in CIT: as a current period deduction or carried forward. An error will lead to an incorrect line in declaration 100.00. |
| Amount | The total amount of the expense excluding VAT, subject to distribution. If you include VAT — you will write off excess in the amount of the tax. |
| Expense Recognition (write-off method, mandatory) | Three options: "By months", "By days", "In a special order". This determines how the amount is divided. "By days" is more accurate for insurance; "By months" is simpler for licenses. |
| Write-off period: from … to … (mandatory) | The start date and end date of the write-off. The program takes the term between them and divides the amount. If you confuse the year in the end date — you will get a write-off of a few pennies per month or, conversely, everything in one month. |
| Expense Account (mandatory) | Where the written-off portion will go: 7210 (administrative expenses), 8110 (main production), 7110 (sales expenses), etc. If you choose the wrong account — the expense will go to the wrong article, distorting the cost. |
| Expense Article | Analytics for the account. Needed for management reports and for the correct appearance of the expense in tax accounting. |
| Department | Which department to attribute the expense to. Affects the distribution of costs during month-end closing. |
After saving, the element is ready. You do not initiate the write-off manually — it will occur during "Month-End Closing".
4. Example with transactions
Condition. On January 1, 2026, you purchased an annual software license. The cost is 1,200,000 ₸ excluding VAT, VAT 16% = 192,000 ₸, total payable 1,392,000 ₸. The license is valid from 01.01.2026 to 31.12.2026 (12 months).
Step 1. Create an FE element:
- Name: "Software License, 2026"
- Amount: 1,200,000 ₸
- Expense Recognition: By months
- Write-off period: from 01.01.2026 to 31.12.2026
- Expense Account: 7210, article "Software"
Step 2. Record the receipt (document "Receipt of Services" or "Receipt of Goods and Services"), where you indicate account 1620 and reference the created FE element:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1620 | 3310 | 1,200,000 | Cost of the license attributed to FE |
| 1420 | 3310 | 192,000 | VAT 16% accepted for offset |
Step 3. Monthly at month-end closing the program writes off 1,200,000 ÷ 12 = 100,000 ₸:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 1620 | 100,000 | Written off portion of FE for January |
And so every month until December 2026. By 31.12.2026, the balance on account 1620 for this element will become zero — the expense will be fully recognized.
If you had written off the entire amount at once: Dr 7210 Cr 3310 — 1,200,000 ₸ in January. This would distort the financial result for January and inflate the deductions for CIT for one quarter. This is the purpose of FE.
5. Types of operations (methods of write-off)
The reference element does not "choose" operations itself, but sets the method of expense recognition, and these are its "modes":
- By months — the amount is divided by the number of calendar months in the period. Convenient for licenses, subscriptions, membership fees.
- By days — the amount is divided by the number of calendar days. More accurate for uneven terms (insurance policy starting on the 14th).
- In a special order — the write-off is not automated by formula; the portion is set/written off manually (for example, by the "Operation" document). Used when the schedule is uneven.
6. What is formed when posting
The reference is an element-setting, so it does not create transactions, does not generate electronic invoices (ESF) or tax registers. Movements appear in documents that reference it:
- Receipt of Services/Goods — generates the transaction Dr 1620 (or 1720 — long-term FE) Cr 3310 and VAT Dr 1420.
- Month-End Closing → scheduled operation "Write-off of Future Expenses" — monthly transaction Dr (expense account) Cr 1620.
- Analytics (sub-account) for account 1620 is maintained specifically by this reference — it shows the balance of unrecognized expense in the turnover.
ESF (in the ESF system) and tax invoices are issued not based on FE, but on the receipt/sale document if they meet the issuance requirements.
7. Printed forms
The reference element itself does not have a printed form. The write-off breakdown can be obtained from related places:
- Calculation report "Write-off of Future Expenses" — available from the "Month-End Closing" form after the scheduled operation is performed. Shows the base, term, monthly amount, and balance.
- Turnover balance sheet for account 1620 (1720) — filtered by the FE element, shows the balance to be written off.
- Account 1620 card for a specific element — the entire history of expense recognition.
8. Common errors
"Write-off period (start/end date) not filled" — you did not specify the term. Until both dates are set, the program will not be able to calculate the monthly portion. Fill in the "from … to …" fields.
"Future expenses amount does not match the balance on account 1620" — the reference has one amount, but the receipt documents on account 1620 have accumulated another. Usually due to receipt adjustment or manual transaction. Reconcile the turnover balance for account 1620 by the FE element and adjust the amount in the reference to the actual balance.
The entire expense was written off in one month. The reason is that the end date of the write-off coincided with the start date (or the wrong year was specified). Open the element, correct the period, and re-post the month-end closing.
VAT "flew" into expenses. You entered the amount including VAT in the "Amount" field. Remove the tax — only the amount excluding VAT applies to FE, while VAT goes to 1420 for offset.
No write-off at all. The scheduled operation "Write-off of Future Expenses" is disabled or month-end closing has not been performed. Run "Month-End Closing" and check that the operation is active.
9. FAQ
What accounting account to use for FE in Kazakhstan? Short-term (up to 12 months) — account 1620, long-term (over a year) — 1720. Analytics for both is maintained by the "Future Expenses" reference.
Should I write off "by months" or "by days"? "By days" is more accurate when the term does not start on the 1st (insurance, policies). "By months" is simpler and sufficient for licenses and subscriptions starting at the beginning of the month.
Is it necessary to issue an ESF for FE? Not for the element itself — an ESF is issued for the receipt/sale document in the ESF system if the operation qualifies. FE is only about the distribution of already incurred expenses.
Where will the VAT amount go? For FE, the amount excluding VAT applies. VAT 16% is recorded as a separate transaction Dr 1420 Cr 3310 and is accepted for offset with an ESF.
Can the write-off term be changed after it has started? Yes. Open the element, correct the end date, and re-post the month-end closing — the remaining balance will be redistributed to the new term.
How to see how much is left to write off? Turnover balance or account 1620 (1720) card filtered by the required FE element. The balance is the unrecognized part of the expense.
What to do if the expense needs to be written off unevenly? Choose the method "In a special order" and write off manually using the "Operation" document, posting Dr expense account Cr 1620 for the required amount each month.
Does FE affect CIT? Yes. Only the portion written off for the period enters expenses (deductions) for the period. Therefore, the correct setting of FE directly affects the lines of the CIT declaration (form 100.00) — the expense is recognized when the asset "works", not when it is paid.
Can FE be created without a receipt document? Yes, but the balance on account 1620 must still exist — it is created either by the receipt or by a manual transaction/input of balances. Without a balance on the account, there will be nothing to write off.
10. Related documents
- Based on what FE appears: "Receipt of Services", "Receipt of Goods and Services" — in them you specify account 1620/1720 and reference the element of the reference. The balance can also be entered through "Input of Initial Balances".
- What FE writes off: scheduled operation "Write-off of Future Expenses" within the "Month-End Closing" processing — it generates monthly transactions to the expense account.
- Manual adjustment: document "Operation" (for the method "In a special order" or one-time adjustments).
How to know your release. "Help" → "About the program": it indicates the platform version and configuration release. This manual was compiled and verified on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). In earlier releases, the names of some fields may differ.