1. Identification
| Parameter | Value |
|---|---|
| Object Type | Catalog |
| Name | FuturePeriodExpenses |
| Full Path | Catalog.FuturePeriodExpenses / Catalogs.FuturePeriodExpenses |
| Synonym | Future period expenses |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Table Parts | None (all information is in the header attributes) |
Purpose. The catalog is intended for the classification and accounting of future period expenses (FPE) in the accounting and tax reporting of the Republic of Kazakhstan. It registers costs incurred in the current period but to be recognized (written off) in future reporting periods: subscriptions, insurance, licenses, prepaid rent, certificates, etc.
Each element of the catalog is an FPE item with predefined settings: method of write-off (one-time or evenly), recognition period, accounting accounts, and analytics by sub-accounts in financial and tax accounting. The catalog serves as a reference classifier: it does not generate movements in registers. The settings of its elements are applied in expense accounting documents, which then generate entries for recognizing costs.
Where to find in 1C: section "Enterprise" → "Future Period Expenses".
Navigation link: e1cib/list/Catalog.FuturePeriodExpenses
2. Attributes and Table Parts
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
WriteOffStartDate |
Date (xs:dateTime) |
Optional (DontCheck) | Start date of the period from which the expense recognition (write-off) begins in accounting |
WriteOffEndDate |
Date (xs:dateTime) |
Optional (DontCheck) | End date of the period until which the FPE continues to be written off; used for even write-off |
AccountingAccount |
Catalog.AccountPlan.Standard |
Optional (DontCheck) | Accounting account on which future period expenses are recorded (accounts for deferred costs) |
SubAccount1 |
Arbitrary type | Optional (DontCheck) | First sub-account for analytics on the accounting account (depends on account plan settings) |
SubAccount2 |
Arbitrary type | Optional (DontCheck) | Second sub-account for additional analytics |
SubAccount3 |
Arbitrary type | Optional (DontCheck) | Third sub-account for extended detailing |
TaxAccountingAccount |
Catalog.AccountPlan.Tax |
Optional (DontCheck) | Tax accounting account for reflecting the expense for tax purposes |
TaxSubAccount1 |
Arbitrary type | Optional (DontCheck) | First tax sub-account for analytics on the tax account |
TaxSubAccount2 |
Arbitrary type | Optional (DontCheck) | Second tax sub-account |
TaxSubAccount3 |
Arbitrary type | Optional (DontCheck) | Third tax sub-account |
Amount |
Number (xs:decimal) |
Conditionally mandatory | Amount of future period expense. Becomes mandatory when the write-off method is "Evenly" (checked in FillingCheckProcessing) |
Counterparty |
Catalog.Counterparties |
Optional (DontCheck) | Counterparty associated with the expense (supplier of the service/goods that caused the FPE) |
WriteOffMethod |
Enumeration.WriteOffMethodsFPE |
Mandatory (ShowError) | Method of expense recognition: one-time in one period or evenly over several periods |
Explanations on the logic of attributes:
- The pair
AccountingAccount/SubAccount1–3andTaxAccountingAccount/TaxSubAccount1–3defines the direction of FPE write-off — to which expense account and with what analytics the recognized part of the expense will go in financial and tax accounting. WriteOffStartDateandWriteOffEndDateform the interval for even distribution. Their difference determines the number of periods over which theAmountis "spread out".WriteOffMethodis the only strictly mandatory attribute: without it, the element cannot be saved.
2.2 Table Parts
The catalog does not contain table parts. All information is stored in the header attributes of the element.
3. Forms
| Form | Purpose |
|---|---|
ElementForm |
Main form for editing the catalog element. Contains 15 input fields: accounting/tax accounts, sub-accounts, start and end write-off dates, counterparty, amount, write-off method |
| List Form (main) | Standard form for selecting and viewing the list of FPE items; opens via the link e1cib/list/Catalog.FuturePeriodExpenses |
| Selection Form | Used when inserting an FPE item into the fields of expense accounting documents (generated by the platform in the absence of its own) |
4. Key Module Procedures
The attached evidence does not contain explicit BSL paths (path:string), except for the indication of filling checks. Below are the confirmed handler and typical handlers for this type of object.
Confirmed by evidence:
FillingCheckProcessing(object module) — implements conditional mandatory. Checks: ifWriteOffMethod = Evenly, then the attributeAmountmust be filled; otherwise, a filling check error is issued. Additionally, it processes the standard check for the mandatoryWriteOffMethod(ShowError).
Typical handlers for a catalog of this type (general logic of 1C):
BeforeSaving(object module) — controls the correctness of the write-off interval:WriteOffEndDateis not earlier thanWriteOffStartDatewhen using the even method.OnCreationOnServer(element form module) — manages the visibility and availability of fields: whenWriteOffMethod = One-time, the period and amount fields can be hidden/grayed out; whenEvenly, they become active and mandatory for filling.WriteOffMethodOnChange(element form module) — handler for changing the write-off method, reconfiguring the visibility ofAmount,WriteOffStartDate,WriteOffEndDatewithout recreating the form.AccountingAccountOnChange/TaxAccountingAccountOnChange(element form module) — refills the composition of sub-accounts according to the settings of the selected account plan.
Requires verification: exact names and presence of form handlers are version-specific for 3.0.74.2 — when modifying, refer to the configurator.
5. Posting and Movements
The catalog is not posted and does not generate movements in registers — it is a classifier. Entries for FPE are generated by expense accounting documents, in which the catalog element acts as an analytics object and a source of write-off settings.
Below is the standard entry scheme according to the RK chart of accounts (typical chart of accounts of the Republic of Kazakhstan). The figures are based on the norms of Kazakhstan for 2026 (VAT rate 16%).
Step 1. Occurrence of FPE (receipt of service/asset recorded as deferred expense).
Example: an annual subscription purchased for 1,160,000 ₸ with VAT 16%.
| Entry | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Recognized future period expense | 1620 (FPE, account from AccountingAccount) |
3310 (Payables to suppliers) | 1,000,000 |
| VAT accounted for the purchase | 1420 (VAT to be refunded) | 3310 | 160,000 |
Depending on the accounting policy, the FPE account may be 1620 "Short-term future period expenses" or 1720 (long-term). The specific account is taken from the
AccountingAccountattribute of the element.
Step 2. Monthly recognition of part of the expense (even write-off).
When WriteOffMethod = Evenly, the amount of 1,000,000 ₸ is distributed over the interval WriteOffStartDate…WriteOffEndDate. For 12 months — 83,333.33 ₸/month:
| Entry | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Part of the expense for the period recognized | Expense account from AccountingAccount (e.g., 7210 "Administrative expenses") |
1620 (FPE) | 83,333.33 |
Step 3. One-time write-off.
When WriteOffMethod = One-time, the entire amount is recognized as an expense in one period with one entry Dr 7210 (or another expense account) Cr 1620.
Tax Accounting. Is conducted in parallel according to the attributes TaxAccountingAccount/TaxSubAccount1–3; tax analytics is configured independently of financial accounting.
Settlements with the budget (for reference, for comparable operations RK 2026):
- VAT — rate 16%, account for payment — 3130 "VAT payable", creditable VAT — 1420.
- Sales: income — 6010, cost of goods sold — 7010, accounts receivable from customers — 1210, cash in current accounts — 1030, goods — 1330, payables to suppliers — 3310.
Electronic registration of related receipts/sales — through ESF (ESF IS) and VAT; the FPE catalog does not issue electronic documents.
6. Related Objects and Input Based On
Enumeration.WriteOffMethodsFPE— source of values for the attributeWriteOffMethod(values: "One-time", "Evenly").Catalog.AccountPlan.StandardandCatalog.AccountPlan.Tax— accounting accounts for financial and tax accounting.Catalog.Counterparties— counterparty associated with the expense.- Expense accounting documents (receipt of services, advances/write-off of FPE and regulatory operations) — use the catalog element as an analytics object and as a set of settings for generating entries for recognizing FPE.
The catalog typically does not have its own "input based on" mechanism: elements are created manually or selected in documents. Input based on is implemented on the document side, where the FPE item is involved.
7. Extension Points
- Conditional Mandatory. The logic of
FillingCheckProcessing— the main point for adding custom checks (for example, the mandatoryWriteOffEndDatewhen using the even method). Extend through configuration extension by adding checks in the object module. - Additional Attributes and Information. The catalog is a typical candidate for connecting to the "Additional Attributes and Information" mechanism (BSP) without changing metadata.
- Forms. The behavior of
ElementForm(visibility of amount/date fields depending on the write-off method) is overridden in the extension through handlersOnCreationOnServerandWriteOffMethodOnChange. - Event Subscriptions. For cross-cutting control, you can subscribe to
BeforeSavingof catalog elements. - Integration with Accounts. When customizing the chart of accounts, check the composition of sub-accounts applied in
SubAccount1–3/TaxSubAccount1–3.
Requires verification: the specific composition of consumer documents and the names of form handlers in version 3.0.74.2 should be verified in the configurator.