--- title: "Cost Items — Technical Description of the Asset (Accounting for Kazakhstan 3.0.74.2)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/stati-zatrat-tehnicheskoe-opisanie-obekta-buhgalteriya-dl-en source: BuhGPT --- # Cost Items — Technical Description of the Asset (Accounting for Kazakhstan 3.0.74.2) > **TL;DR:** Important Note on Object Type In the transmitted metadata, the object is marked as Document ( Documents.CostItems , navigation e1cib/list/Document.CostItems ). However, all structural evidence (the hierarchy of "groups/items", attribute Parent , forms ItemForm / GroupForm , pr --- Important Note on Object Type In the transmitted metadata, the object is marked as Document (Documents.CostItems, navigation e1cib/list/Document.CostItems). However, all structural evidence (the hierarchy of "groups/items", attribute Parent, forms ItemForm/GroupForm, predefined classifier, absence of tabular part of entries) and standard practice of typical configurations clearly indicate that "Cost Items" in "Accounting for Kazakhstan 3.0" is a Reference (Reference.CostItems), that is, a classifier-analytics, and not a document. Documents generate movements in registers; the reference-classifier does not generate movements — it is used as subaccount/analytics in the entries of other documents. Below, the description is built according to the actual nature of the object (hierarchical reference-classifier); where it is essential (section 5 "Posting and Movements"), the difference is commented separately. The correct navigation link in this case is e1cib/list/Reference.CostItems. 1. Identification Parameter Value Object Type Reference (the source metadata incorrectly states "Document") Full Name Reference.CostItems Synonym "Cost Items" Hierarchy Hierarchy of groups and items (Parent) Configuration Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 Accounting Currency Tenge (₸) Purpose. The main classifier for accounting and categorizing the organization's expenses. Used daily when processing documents for material write-offs, payroll, reflecting other costs and services. Provides detail of expenses by categories and links accounting with taxation through the attributes "Cost Category" and "Type of Expense in Tax Accounting", as well as the flag for deductibility under corporate income tax (CIT). Where to find in 1C: section "Enterprise" → "Cost Items". Navigation link: e1cib/list/Document.CostItems (in fact, the object is a reference, the actual link is e1cib/list/Reference.CostItems). 2. Attributes and Tabular Parts 2.1 Attributes (Header) Name Type Mandatory Purpose Name String Standard mandatory Name of the cost item (standard attribute of the reference). Code String/Number Standard Code of the item (auto-numbering or loading from the classifier). Parent ReferenceLink.CostItems — Link to the owner group; inherited from the mechanism of hierarchical references. Provides a tree structure. AcceptanceForTaxAccounting Boolean Not checked (DontCheck) Flag: whether the item is accepted for deduction in tax accounting. Affects the formation of the CIT declaration (form 100.00). Expenses with the flag removed are considered non-deductible. CostCategory EnumerationLink.CostCategories Mandatory (ShowError) Main category of expenses ("Direct", "Indirect", "Other", etc.). Critical for analytics and distribution of expenses across registers; without filling, the record is not saved. TypeOfExpenseTaxAccounting ReferenceLink.TypesOfExpenseTaxAccounting Not checked (DontCheck) Detailing the type of expense for tax accounting purposes. Used when forming tax reporting and linking accounting and tax registers. 2.2 Tabular Part AdditionalAttributes Mechanism for extending the object with user properties without changing the configuration (additional attributes of the BSO subsystem). Name Type Purpose Property PlanOfCharacteristicTypesLink.AdditionalAttributesAndInformation Link to the definition of the additional property; defines the type and format of the value. Value Arbitrary type The actual value of the additional attribute (type defined by the property). TextString String Text representation of the value for complex types / for display in the interface. 3. Forms The object contains six forms. The evidence clearly describes the first two; the others are a standard set of forms for hierarchical references. - ItemForm (key) — the main form for editing a separate item. Fields: Parent, Name, Code, CostCategory, TypeOfExpenseTaxAccounting, checkbox AcceptanceForTaxAccounting, table of additional attributes. - GroupForm — simplified form for creating/editing a group. Fields: Parent, Name, Code. - ListForm — navigation through the tree of items, filtering, group operations, loading the classifier from the template. - SelectionForm — selection of an item from document fields (material write-off, payroll, other expenses). - GroupSelectionForm — selection of a group (for example, when transferring items). - GroupAndItemSelectionForm — combined selection of a group or final item. 4. Key Module Procedures BSL-evidence is not attached — below are typical handlers for the reference-classifier of this type. Specific lines/paths require verification according to the module of the required assembly. Object Module (CostItems.ObjectModule): - CheckFillingProcessing — control of the mandatory CostCategory (ShowError); blocks the record if the category is not filled. - BeforeWriting — normalization of attributes, coordination of AcceptanceForTaxAccounting and TypeOfExpenseTaxAccounting, calling the subsystem of additional attributes. - FillingProcessing — setting default values upon input (for example, category "Other"). Form Modules: - ItemForm.OnCreateOnServer / OnOpen — setting visibility and availability of tax accounting fields depending on the flag AcceptanceForTaxAccounting. - Handler AcceptanceForTaxAccountingOnChange — enabling/disabling the field TypeOfExpenseTaxAccounting. Loading the classifier: procedure for filling the reference with predefined items from the template (Template/LoadClassifier) — standard set of cost items of the RK. 5. Posting and Movements The reference "Cost Items" does not generate movements in registers by itself — it is a classifier-analytics. It acts as subaccount (analytics) on expense accounts in the entries of documents where the item is selected. Below is the standard logic according to the typical chart of accounts of the RK, where this analytics is embedded. Typical entries of documents using the cost item (analytics "Cost Items" — on the debit of the expense account): Business Operation Dr Cr Comment Write-off of goods/materials to expenses 7010 (cost of sales) 1330 (goods) Cost item — subaccount on Dr 7010 Reflection of services from third parties expense account (7xxx) 3310 (payables to suppliers) Analytics: cost item Input VAT on acquisition 1420 (VAT to be deducted) 3310 Rate 16% (RK, 2026) Accrual of VAT payable on sales 1210 (receivables from customers) 3130 (VAT payable) Rate 16% Income from sales 1210 6010 (income from sales) — Payment to supplier / receipt of money 3310 / 1030 1030 / 1210 1030 — money in current accounts Impact of item attributes on accounting: - CostCategory — determines the distribution of expenses across registers of management/production analytics. - AcceptanceForTaxAccounting + TypeOfExpenseTaxAccounting — manage the inclusion of the amount in deductible expenses of the CIT declaration (form 100.00). Flag removed → expense is non-deductible. Example of alignment with tax norms of the RK 2026 (numbers for context affecting related documents): VAT 16%; MRP = 4,325 ₸; MZP = 85,000 ₸; basic deduction for individual income tax = 30 MRP/month (not more than 360 MRP/year); individual income tax 10% up to 8,500 MRP annual income and 15% above; OPE 10% (base ceiling 50 MZP), OPEA 3.5%, VOSMS 2%, OSMS 3%, CO 5%, social tax 6%. These rates are applied in documents for payroll and sales, where the cost item serves as the analytics of the expense. 6. Related Objects and Input Based On Documents using the reference (item — as analytics of expenses): - Reflection/accrual of payroll (insurance contributions and taxes on wages at the above rates). - Receipt of goods and services, write-off of goods to expenses. - Other receipts/expenses, advance reports. - Regulatory operations for closing the period (closing expense accounts to 7010). Related references and metadata objects: - Enumeration.CostCategories — source of values for CostCategory. - Reference.TypesOfExpenseTaxAccounting — detailing of tax accounting. - PlanOfCharacteristicTypes.AdditionalAttributesAndInformation — additional attributes. - Registers/declarations for CIT (form 100.00), where the deduction flag is accounted for. Input Based On. For the reference-classifier, input based on is not applied. Feedback — the item is selected "based on" the need of the expense document. 7. Extension Points - Additional attributes and information — standard extension of attributes (Project, Department, etc.) without changing the configuration. - Configuration extensions — adding attributes/handlers to forms ItemForm, overriding CheckFillingProcessing. - Event subscriptions (BeforeWriting, OnWriting) — for validation of compliance between AcceptanceForTaxAccounting and TypeOfExpenseTaxAccounting. - Loading/updating the classifier — updating the predefined set of items from an external template when changing the methodology of expense accounting. - Mapping to tax accounting — configuring the correspondence of items and TypeOfExpenseTaxAccounting to the requirements of the CIT declaration for the current tax period. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_