Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The auditor requests a breakdown: how much depreciation you have accrued on intangible assets for the quarter and what the remaining book value is. Or simply — you closed the month, and the amount in account 7210 "Administrative Expenses" turned out to be different from what you expected. Manually recalculating each license and trademark is time-consuming. You open the "Depreciation Statement for Intangible Assets" — and in a couple of seconds, you see for each object: cost at the beginning, accrued for the period, accumulated at the end, and remaining book value. All in one table, with totals, ready for printing.
1. Purpose
The report shows the movement of depreciation of intangible assets based on accounting data for the selected period. For each intangible asset, you can see the initial cost, accumulated depreciation at the beginning and end, the amount accrued for the period, and the remaining book value. This is not a document — it does not create any entries but reads already formed entries for intangible asset accounts.
2. Where to find
Section "Fixed Assets and Intangible Assets" → block "Reports" → "Depreciation Statement for Intangible Assets (Accounting)". If you are using the "Reports" section, the report is also located there in the "Fixed Assets and Intangible Assets" group.
A quick way to open it directly in 1C: menu "Service" → "Go to navigation link" (or navigation field), paste:
e1cib/list/Report.DepreciationStatementIntangibleAssetsAccounting
2a. How to know your release
Menu "Help" → "About the program". In the opened window, the line "Configuration" will show the release (for example, Accounting for Kazakhstan, version 3.0 (3.0.74.2)), and the line "Platform" will show the version of "1C:Enterprise". The instructions are tied to the release: in another version, the location of fields may differ.
3. How to fill (configure)
The report is not filled out but configured before generation. After configuration, click "Generate" (F5).
| Field | Purpose and what will happen in case of error |
|---|---|
| Period (mandatory) | The boundaries for which accruals are calculated. If you set a month instead of a quarter, you will see accruals only for the month, not the entire picture. If the period ends before the month is closed, the "Accrued" column will be empty. |
| Organization (mandatory) | For which legal entity we are taking data. In a database with multiple organizations, without selection, you will get foreign intangible assets or the report will show empty. |
| Department | Selection by accounting department. Leave it empty — all will be included. Useful when depreciation of intangible assets is distributed by departments. |
| Intangible Asset | Selection by a specific object or group. Needed when checking one disputed asset, not the entire list. |
| Accounting Account | Limits the selection by account (2730/2740). Usually left untouched — the report itself takes the necessary intangible asset accounts. |
| Currency | By default — tenge (₸). Accounting for intangible assets in the RK is conducted in tenge, no need to change. |
| Groupings / detailing (in "Settings") | The button "Settings" (or "Show settings") opens groupings: by departments, by accounts, by objects. Here, there is also selection and formatting. Too deep detailing turns the report into a long sheet; for reconciliation, grouping "by intangible assets" is sufficient. |
Field settings can be saved: button "Settings" → "Save report variant", so you don't have to set the period and organization every time.
4. Detailed example with numbers
Condition. LLP "Astana-Soft", intangible asset — software license with an initial cost of 1,800,000 ₸, useful life 36 months, method — straight-line. Monthly depreciation = 1,800,000 ÷ 36 = 50,000 ₸. The asset was accepted for accounting on 01.01.2026, depreciation is accrued from February. We look at the statement for Q1 2026 (01.01–31.03.2026).
For the quarter, the month-end closing generated depreciation for February and March: 2 × 50,000 = 100,000 ₸. The entries created by the scheduled operation "Depreciation and wear of fixed assets and intangible assets" during the closing of each month:
| Date | Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|---|
| 29.02.2026 | 7210 | 2740 | 50,000 | Depreciation of intangible assets for February |
| 31.03.2026 | 7210 | 2740 | 50,000 | Depreciation of intangible assets for March |
This is how it looks in the statement for Q1:
| Intangible Asset | Initial Cost | Accumulated at Beginning | Accrued for Period | Accumulated at End | Remaining Book Value |
|---|---|---|---|---|---|
| Software License | 1,800,000 | 0 | 100,000 | 100,000 | 1,700,000 |
| Total | 1,800,000 | 0 | 100,000 | 100,000 | 1,700,000 |
Verification: remaining book value = 1,800,000 − 100,000 = 1,700,000 ₸. This line "Accrued for Period = 100,000" should match the turnover of Debit 7210 for this intangible asset and the amount in the expense breakdown. If the auditor sent a reconciliation act for 90,000, and you have 100,000 — you open the statement and immediately see that the discrepancy is in one month.
Accounts in the example are typical for the RK: 2730 "Other Intangible Assets" (initial cost), 2740 "Depreciation of Other Intangible Assets" (accumulated depreciation), 7210 "Administrative Expenses" (where the accrual is accounted). If the intangible asset is used in production or sales, the accrual may go to 8410 or 7110.
5. Types of operations (variants and modes)
The report is not a document, it has no "types of operations", but there are output modes that control the content:
- By organization — standard summary for one legal entity.
- With grouping by departments — when depreciation of intangible assets is distributed by accounting locations.
- With grouping by accounting accounts — separately 2730 and derivatives.
- With selection by specific intangible asset — breakdown for one object.
- With detailing by registering documents — shows which month-end closing generated the accrual (double-click on the amount → "Break down").
6. What is formed upon generation
The report does not create entries, movements in registers, or electronic documents (ESF, CNT) — it is a read-only tool. It reads already existing accounting data: turnovers and balances for intangible asset accounts (2730) and accumulated depreciation (2740), formed by the scheduled operation "Depreciation and wear of fixed assets and intangible assets" during month-end closing.
The result is a screen table that can be:
- broken down by double-clicking (drill down to the accrual document);
- printed;
- saved to a file (Excel, PDF, spreadsheet document).
If accruals are not visible — it means the month is not closed or the document for accepting the intangible asset into accounting has not been processed. The report itself does not "accrue" anything.
7. Print forms
The report does not have a separate printed form "with a blank" — the generated table document is printed:
- Print — the "Print" button (Ctrl+P) sends the current statement to the printer.
- Saving — the "Save" button / menu "More" → export to Microsoft Excel (.xlsx), .pdf, .mxl (1C spreadsheet document).
- Email sending — from the opened report, if the account is configured.
8. Common errors
"Organization not filled in" (or the report is empty in a multi-company database). → Specify the organization in the header. Without it, in a database with multiple legal entities, data is not selected.
The report is generated, but the "Accrued for Period" column is empty. → The month is not closed. Perform "Operations" → "Month Closing" — the scheduled operation "Depreciation and wear of fixed assets and intangible assets" will generate entries Debit 7210 Credit 2740, after which the amounts will appear.
The statement does not include the intangible asset itself. → The object is not accepted into accounting (there is no document "Acceptance of Intangible Assets into Accounting"), or it was accepted after the end of the reporting period. Check the acceptance date and that the document is processed.
There is an accrual, but the amount is less than expected. → Depreciation starts from the next month after acceptance into accounting. There is no accrual for the month of acceptance — hence the "shortage" for one period.
The remaining book value does not match the balance. → The reporting period does not match the balance date, or documents were processed retroactively after generation. Re-close the month and generate the report again on the same date.
9. FAQ
Does this report create entries? No. This is a report — it only shows data. Entries Debit 7210 Credit 2740 are generated by the month closing.
On which accounts are intangible assets and their depreciation accounted for in the RK? Initial cost — on account 2730 "Other Intangible Assets", accumulated depreciation — on 2740 "Depreciation of Other Intangible Assets". The accrual is attributed to 7210, 7110, or 8410 depending on the purpose.
How does it differ from the "Depreciation Statement for Fixed Assets"? By the composition of objects: this report is for intangible assets (licenses, trademarks, software), while "for fixed assets" is for tangible fixed assets. The logic of the columns is the same.
Why is there no depreciation for the month of acceptance of the intangible asset? According to the rules, depreciation is accrued from the month following the month of acceptance into accounting. This is a norm, not an error of the report.
How to see which document accrued the depreciation? Double-click on the amount in the "Accrued for Period" column and select the breakdown to the registrar — the scheduled month closing operation will open.
Is there tax accounting in this report? No, the report is for accounting purposes. For tax purposes in the RK, the cost of intangible assets is attributed to fixed assets and depreciated according to the norms of the Tax Code of the RK — these are separate registers and reports.
Can I export to Excel for the auditor? Yes. The "Save" button → Excel format (.xlsx) or PDF. The table format is fully preserved with totals.
How to select one specific intangible asset? In the settings, fill in the selection by the "Intangible Asset" field or open the settings and add the selection. The report will show a line only for this object.
Why is the remaining book value negative or zero? The intangible asset is fully amortized — accumulated depreciation has equaled the initial cost. Accruals for it cease, this is correct behavior.
Does the currency affect the report? Intangible assets in the RK are accounted for in tenge (₸), the report is generated in tenge. There is no need to change the currency.
10. Related documents
Where the report data comes from:
- "Acceptance of Intangible Assets into Accounting" — forms the initial cost on account 2730 and sets the useful life.
- "Month Closing" (scheduled operation "Depreciation and wear of fixed assets and intangible assets") — accrues depreciation Debit 7210 Credit 2740; its turnovers are visible in the "Accrued" column.
- "Disposal / Write-off of Intangible Assets" — reduces balances and affects the movement on account 2740.
What to look at together with this report:
- "Turnover and Balance Statement by Account" (2730, 2740) — for reconciling totals.
- "Depreciation Statement for Fixed Assets" — an analogous report for fixed assets.
- "Inventory of Intangible Assets" — for reconciling the composition of objects.
How to know your release
"Help" → "About the program": in the line "Configuration" — release (you should have 3.0.74.2), in the line "Platform" — version of "1C:Enterprise". Compare the instructions with your release: in other versions, the location of fields and settings may differ.
Material prepared for "1C:Accounting for Kazakhstan", version 3.0, release 3.0.74.2.