Reference Guide "Methods of Reflecting Depreciation Expenses" - Technical Description

1. Identification

Purpose. The catalog is designed for the classification and storage of methods for distributing depreciation expenses for fixed assets (and, with similar settings, for intangible assets) in the accounting of organizations in Kazakhstan. The catalog element determines which expense accounts and with which analytical dimensions (subaccounts) depreciation charges relate when calculating wear and tear. One element can contain several distribution lines with coefficients — for example, allocate 70% of the machine's depreciation to production expenses and 30% to administrative expenses.

The catalog is used by accountants and fixed asset accounting specialists when filling out fixed asset cards, when entering documents for fixed asset accounting, and when performing the regulatory operation "Depreciation Calculation" at the end of the month. The value of the reflection method is stored in the fixed asset card and is automatically substituted into the entries.

Where to find in 1C: section "Fixed Assets" → "Methods of Reflecting Depreciation Expenses". Navigation link: e1cib/list/Catalog.MethodsOfReflectingDepreciationExpenses

2. Attributes and Table Parts

2.1 Standard Attributes

2.2 Header Attributes

2.3 Table Part "Methods"

Contains a list of options for reflecting depreciation expenses: accounting accounts, analytical dimensions, and distribution coefficients. Allows distributing one amount of depreciation among several cost directions.

Distribution Logic. The depreciation amount for the line is calculated proportionally: Line_Amount = Depreciation_Amount × Line_Coefficient / Σ Coefficients. Therefore, the absolute value of the coefficients is not important, but their ratio: pairs (0.7; 0.3) and (70; 30) give the same result. If there is only one line with any coefficient — it accounts for 100% of the amount.

3. Forms

The catalog contains three forms.

4. Key Module Procedures

The attached evidence does not contain the export of BSL modules for this catalog, so below are typical handlers for a catalog of this type. Specific procedure names should be clarified according to the form module in a specific delivery.

Element Form Module (ElementForm):

• OnCreateOnServer — initial setup of the form, setting the availability of attributes, preparing conditional formatting for the table part.
• Methods<Subaccount>OnChange — when selecting the expense account, it repopulates the types of subaccount values according to the settings of the subaccount types of the selected standard chart of accounts; clears subaccounts that have become invalid.
• MethodsExpenseAccountOnChange — updates the availability of subaccount columns based on the number of dimensions of the account.
• BeforeSaving / CheckFillingProcessing — control of the correctness of filling (presence of at least one line, positivity of the coefficient, mandatory expense account).

Object Module:

• FillingProcessing — filling in default values when entering a new element.
• CheckFillingProcessing — server-side check: non-empty table part "Methods", filling of ExpenseAccount and Coefficient in each line.

Manager Module / General Fixed Asset Module — function for obtaining entries by reflection method (returns a set of rows "Account + Subaccount + share"), called by the depreciation calculation document.

The catalog is configurable (describes the reflection rule), it has no own logic for posting — movements are formed by documents that reference it.

5. Posting and Movements

The catalog is not posted and does not create movements in registers by itself. It serves as a source of configuration for documents and regulatory operations of fixed asset accounting. The postings are formed by the regulatory operation "Depreciation Calculation" (as part of the month-end closing), which reads the reflection method from the fixed asset card.

Generated postings (according to the standard chart of accounts of the RK). When calculating depreciation for each line of the table part "Methods", a posting is generated:

Dr  <ExpenseAccount from the method line>   (for example, account group 7210 — administrative expenses,
                                       or account for production expenses)
Cr  2420 "Depreciation of Fixed Assets"
Amount = Depreciation_Amount × Line_Coefficient / Σ Coefficients

Example of distributing monthly depreciation of 200,000 ₸ with the setup of two lines (0.7; 0.3):

The analytics (subaccounts) of the debited account are filled with values Subaccount1…Subaccount3 from the method line. The accounting register is "Cost Accounting" (standard accounting register of the configuration).

Numerical parameters of the country (for reference in related calculations in the Kazakhstan configuration 2026): VAT rate — 16%, MRP — 4,325 ₸, MZP — 85,000 ₸. Depreciation is not subject to VAT and taxes — provided as context for standard accounts of the RK: 1030, 1210, 1330, 3130, 3310, 6010, 7010.

6. Related Objects and Input Based On

Referencing the catalog:

• Catalog "FixedAssets" — attribute of the reflection method for depreciation expenses in the fixed asset card (main consumer).
• Document "AcceptanceForAccountingFixedAssets" — setting the reflection method when putting fixed assets into operation.
• Document "ChangeMethodsOfReflectingDepreciationExpensesForFixedAssets" (document for changing parameters of accrual) — mass change of the method for a group of fixed assets.
• Regulatory operation "Depreciation Calculation" — uses the method for generating postings.
• Similar accounting documents for intangible assets, if in the configuration the depreciation of intangible assets is set up through the same mechanism.

Input based on: for this catalog, the standard "based on" mechanism is not provided; elements are created manually in the list or selected/created from selection forms in fixed asset documents.

7. Extension Points

• Configuration Extension. Adding header attributes (for example, the mark "Use for Intangible Assets", analytical grouping attributes) and columns of the table part through extension without removing from support.
• Event Subscriptions BeforeSaving / OnSaving of the object — for validating coefficients, auto-filling subaccounts, integration synchronization.
• Overridable general modules of fixed asset accounting — intervention in the algorithm for generating postings by reflection method (changing distribution rules, adding a correspondent account different from 2420).
• Conditional formatting and additional form commands — displaying warnings when the sum of coefficients ≠ 1, highlighting invalid expense accounts.
• Additional attributes and information (properties mechanism) — when connected for the catalog, allow adding arbitrary characteristics without changing metadata.

Requires verification for a specific version: the exact composition of the types of subaccounts allowed for the expense account, and the existence/name of the document for changing reflection methods depend on the edition of the standard chart of accounts and may differ between releases of the 3.0.7x line.