In brief: Accounting for fixed assets in 1C:Accounting for Kazakhstan covers three mandatory stages: acquisition with formation of the initial cost, monthly depreciation accrual — separately for accounting and tax purposes — and correct disposal with determination of the financial result and tax consequences. If each stage is set up correctly in the fixed asset record, the program closes the entire cycle automatically.
Accounting for fixed assets in 1C:Accounting for Kazakhstan 2026: acquisition, depreciation, disposal
Errors involving fixed assets are costly: they distort both the balance sheet and the tax base. Let's go through the entire cycle in substance — with the rules, entries and specific documents in 1C.
What is considered a fixed asset
An asset is recognized as a fixed asset when three conditions are met simultaneously: there is a probability of future economic benefits, the cost can be reliably measured, and the asset is not acquired for resale in the ordinary course of business. In terms of form, it is property with a tangible physical form: real estate, transport, machines, equipment held for use in production, leasing or administrative purposes for more than one period.
For tax accounting under CIT, these same objects are called fixed assets and are divided into groups in accordance with the Tax Code of the RK No. 214-VIII of 18.07.2025: buildings and structures — group I, computing equipment — group II, the rest — groups III–IV. The group affects the maximum depreciation deduction rate, so it must be specified in the fixed asset record in 1C immediately and precisely — otherwise the CIT declaration will not reconcile.
Acquisition: how the initial cost is formed
The initial cost of a fixed asset is the purchase price plus import duties and non-refundable taxes, less trade discounts. For organizations applying NFRS, delivery and installation costs are not included in the cost of the asset and are recognized as expenses of the period. Under IFRS (IAS 16) it is different: direct costs of bringing the asset to working condition (transport, installation, customs) are capitalized. Clarify which standard your company works under — this determines what will be included in the debit of account 2410.
If a fixed asset is constructed in-house, the costs are accumulated on account 2930 ("Construction in progress") and transferred to 2410 after being put into operation.
In 1C the procedure is as follows: 1. "Receipt of equipment" — we record the receipt and the cost. 2. "Acceptance of a fixed asset for accounting" — a record is generated with the entry Dr 2410 (2420, etc.) — Cr 2930; here all parameters are set as well: inventory number, depreciation method and term, fixed asset group.
If a fixed asset requires installation upon purchase — account 2930 is used before acceptance for accounting, and only after installation does it move into fixed assets by means of the acceptance-for-accounting document with the operation type "Construction object".
Depreciation: two parallel accounting systems
This is the most common place for confusion. Accounting and tax depreciation are calculated under different rules, maintained in different 1C registers and almost never coincide — and that is normal.
Accounting depreciation under NFRS is accrued using the straight-line (linear) method from the first day of the month following the month in which the asset became available for use. Under IFRS (IAS 16) — from the moment the asset is ready for operation (not necessarily from the moment of actual commencement of use). The reducing balance method and the units of production method are also permissible — the organization chooses the method itself and fixes it in its accounting policy. Depreciation is accrued continuously until disposal, even if the asset is temporarily idle. If the useful life is revised — the amounts of the current and future periods are adjusted; in 1C there is a document "Change of fixed asset depreciation parameters" for this.
Tax depreciation under the Tax Code of the RK No. 214-VIII is calculated from the value balance of the FA group at maximum rates — this is group accounting, not object-by-object. Fixed assets first put into operation on the territory of the RK and used to generate aggregate annual income give the right to a deduction of depreciation charges; in this case form 110.07 is submitted within three subsequent tax periods.
In 1C the routine operation "Accrual of fixed asset depreciation" is run monthly in the "Month-end closing" section. The entry: Dr 7110 (or another expense account) — Cr 2420. Tax registers are generated in parallel. The difference between the two types of depreciation is temporary and is accounted for through deferred tax liabilities or assets under IAS 12.
Subsequent costs: capitalize or write off
The rule is simple, but in practice it is often violated. If costs improve the characteristics of the object — extend its life, increase productivity, increase future economic benefits beyond those initially estimated — they are capitalized and increase the carrying amount of the fixed asset. Current repairs and maintenance of technical condition are expenses of the period and are not included in the initial cost.
In 1C an improvement is reflected by the document "Modernization of fixed asset" — the program will increase the carrying amount and recalculate depreciation. A repair is processed by ordinary expense write-off without affecting the fixed asset record. In disputable cases, when the nature of the costs is ambiguous, check on buhgpt.kz.
Disposal: accounting and tax result
Recognition of a fixed asset ceases upon actual disposal or when no economic benefits are expected from the operation and sale of the asset. The financial result — the difference between the proceeds from disposal and the carrying amount — is reflected in the statement of profit and loss in the period of disposal.
In 1C there are three documents for different scenarios: - "Write-off of fixed asset" — in case of physical or moral wear, liquidation. The residual value goes to account 7210. - "Transfer of fixed asset" — in case of sale or gratuitous transfer. The program will automatically accrue additional depreciation for the last month, write off accumulated depreciation from Cr 2420, and generate the financial result.
Tax consequences — for two taxes at once:
CIT. The value balance of the FA group is reduced by the proceeds from disposal. If the cost of an individual object in the group drops below 300 MCI (in 2026: 300 × 4,325 = 1,297,500 tenge) — the balance can be attributed to deductions in a lump sum. Gratuitous transfer of a fixed asset is equated to a sale at market value — this is often forgotten.
VAT. The sale of a fixed asset creates taxable turnover at the rate of 16% — issue an ESF and charge VAT. Upon liquidation there is no sale, but if VAT on the purchase was credited and the fixed asset was disposed into non-taxable activity — the credited VAT is subject to adjustment in accordance with the Tax Code of the RK No. 214-VIII. If the disposal occurred as a result of an accident, wear or a natural disaster and is properly documented (liquidation act, commission conclusion), the credit adjustment is generally not made. In disputable cases, check on buhgpt.kz.
A contribution of a fixed asset to the charter capital of another legal entity is exempt from VAT provided the conditions of the Tax Code are met; however, for CIT it is still a sale at market value — do not confuse the two taxes.
Important: after posting the disposal document, make sure the invoice has been sent through the ESF IS and has not remained only in 1C.
Fixed asset accounting statement
The form of the statement for accounting of fixed assets and intangible assets was approved by order of the Minister of Finance of the RK of 18.07.2025 No. 377. It contains: the balance at the beginning, receipt, depreciation rate, depreciation accrued for the period and since the start of operation, disposal and the balance at the end. In 1C this statement is generated by a standard report in the "Fixed assets and intangible assets" section.
Frequently asked questions
From what moment should depreciation be accrued? Under NFRS — from the first day of the month following the month in which the asset became available for use. Under IFRS (IAS 16) — from the moment the asset is ready for operation. In 1C the reference date is determined by the date the asset is put into operation in the fixed asset record — check it upon acceptance for accounting.
Is it necessary to accrue depreciation on an idle asset? Yes. Depreciation continues right up to disposal regardless of whether the asset is used or temporarily not. An exception under the units of production method: with zero production, depreciation equals zero.
Do accounting and tax depreciation coincide? No, and that is normal. Accounting depreciation is linear over the term from the fixed asset record; tax depreciation is at the maximum rates of the Tax Code of the RK for FA groups, using the declining balance method. In 1C both registers are maintained in parallel automatically — the main thing is to fill in the record correctly upon acceptance for accounting.
How to distinguish between repair and improvement of a fixed asset? The key criterion: if the costs give an increase in future economic benefits (extend the life, increase productivity) — this is an improvement, capitalize it through the "Modernization of fixed asset" document. If they simply maintain the current condition — expenses of the period.
What happens if, upon the sale of a fixed asset, the price is below the carrying amount? The loss is reflected in the financial result of the period of disposal. In tax accounting, the procedure for recognizing the loss depends on the fixed asset group and the specific rules of the Tax Code of the RK No. 214-VIII — in disputable cases, check on buhgpt.kz.