--- title: "Depreciation Schedule of Fixed Assets (Accounting) in 1C:Accounting for Kazakhstan 3.0" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/vedomost-amortizacii-os-buhgalterskiy-uchet-v-1s-buhgalte-en source: BuhGPT --- # Depreciation Schedule of Fixed Assets (Accounting) in 1C:Accounting for Kazakhstan 3.0 > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the month. You have closed the period, and the chief accountant asks: "Why is the depreciation in the turnover 100,000, while last month it was 120,000? Where has the fixed asset gone?" Opening inven --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the month. You have closed the period, and the chief accountant asks: "Why is the depreciation in the turnover 100,000, while last month it was 120,000? Where has the fixed asset gone?" Opening inventory cards one by one takes too long. You open the Depreciation Statement of Fixed Assets (accounting), set the period, click "Generate" — and see for each asset: how much it cost, how much depreciation was accumulated at the beginning, how much was accrued for the month, and what remains. In a minute, you find the disposed vehicle and the asset that has reached 100% depreciation. The dispute is settled. 1. Purpose The report shows the movement of depreciation of fixed assets for the period based on accounting data: initial cost, accumulated depreciation at the beginning and end, the amount accrued for the period, and residual value. This is your tool for reconciling accounts 2410/2420 with inventory cards and checking the correctness of month-end closing. Important: this is a separate report for accounting. For tax value balances of groups of fixed assets (FA), another report is used — do not confuse accounting and tax amounts, they are almost always different. 2. Where to find Path in the interface: Section "FA and IA" → block "Reports" → "Depreciation Statement of Fixed Assets (accounting)". If the report is not visible in the list — click "Navigation Settings" in the "FA and IA" section and add it, or use the general command "All Reports" and find it by name. To open the report directly, copy the navigation link and paste it into 1C via "Service" → "Go to navigation link" (or Main Menu → "File" → "Open" → link field): e1cib/list/Report.DepreciationStatementOfFixedAssetsAccounting 2a. How to know your release Main menu (icon ≡ or "File") → "Help" → "About the program". In the opened window, you will see: - platform version (for example, 8.3.24.xxxx); - configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is lower — the composition of columns and settings may differ slightly. Update through "Administration" → "Internet support and services" → "Configuration update". 3. How to fill (configure) the report The report does not conduct and does not create movements — you set the selection parameters and click "Generate". Let's break down each field in the header. Field Mandatory Why and what will happen in case of error Period (from … to …) Yes Determines the interval for calculating accrual and which dates to take balances from. If you set a month instead of a quarter — "Accrued for the period" will show only one month, while the balance will still be correct for the dates. Leave it empty — the report will take the current month or refuse to generate. Organization Yes (if there are several in the database) Selects the fixed assets of the required legal entity. If you choose the wrong one — you will see foreign objects or an empty report. With one organization, the field is filled in automatically. "Generate" button — Starts the construction. If you changed the period or selection — be sure to click again, otherwise, old data will remain on the screen. "Settings" button (advanced parameters) Click "Settings" (or "Show settings") to manage the detail: - Row groupings. By default — by groups of fixed assets and by objects. You can add grouping by account (2410), department, materially responsible person (MRP), location. Useful when you need to distribute data by workshops or by MRP. - Filters. Limit the selection: specific fixed asset, group, account, department. For example, filtering "Account = 2410" will remove inventory and other objects on different accounts from the report. - Indicators (columns). You can enable/disable initial cost, residual value, method of accrual. By default, all key columns are enabled. - Formatting. Highlighting negative amounts, output of totals, unit of measurement (tenge). Settings are saved by the "Save report variant" button — convenient if you generate the same view every month. 4. Detailed example with numbers and entries Initial data. LLP "Astana Stroy", fixed asset — Toyota Camry car: - initial cost — 12,000,000 ₸; - useful life — 120 months (10 years); - method — linear: 12,000,000 ÷ 120 = 100,000 ₸ per month; - as of 01.09.2026 the asset has been in operation for 24 months, accumulated 2,400,000 ₸. We generate the report for September 2026 (01.09–30.09). The line for the car: Indicator Amount, ₸ Initial cost 12,000,000 Accumulated depreciation at the beginning (01.09) 2,400,000 Accrued for the period 100,000 Disposal of depreciation 0 Accumulated depreciation at the end (30.09) 2,500,000 Residual value at the end 9,500,000 The accrual of depreciation for September is performed by the scheduled operation "Month-end closing" → "Accrual of depreciation and wear of fixed assets". This is the result that the report shows. The entry behind the "Accrued for the period" column: Dr Cr Amount, ₸ Description 7210 (administrative expenses) 2420 (depreciation of fixed assets) 100,000 Depreciation accrued for September If the car were used in production, instead of 7210, account 8410 (overhead expenses) or 2930/8110 would be used — depending on the configuration of the method of reflecting depreciation expenses in the fixed asset card. Verification. The sum of all lines in the "Accrued for the period" column should match the credit turnover of account 2420 in the trial balance for the same month. If they do not match — look for a manual entry on 2420 or an object with an incorrect reflection method. 5. Types of operations (usage options) The report does not have separate "types of operations" like a document. But due to the settings, you get several practical modes: - Summary statement — totals by groups of fixed assets and by the organization as a whole (reconciliation with the trial balance for 2410/2420). - By departments / MRP — distribution of depreciation by responsibility centers. - By one object — with selection for a specific fixed asset for the inventory card. - By accounting account — only objects on account 2410 (or separately on other fixed asset accounts). - With detail by months — if you set the period to several months and include the corresponding grouping by periods. 6. What it shows when generating (data and registers) The report is not a document, it does not conduct anything, does not create electronic documents (ESF, SNT) and does not send anything to IS ESF. It only reads already accumulated data from accounting registers: - accounting register "Cost Accounting" — turnovers and balances on accounts 2410 (initial cost) and 2420 (accumulated depreciation); - specialized registers of information on fixed assets — parameters of depreciation, method and account of reflection, states of objects (accepted for accounting / disposed). Therefore, the correctness of the report entirely depends on whether the documents "Acceptance of Fixed Assets for Accounting", "Accrual of Depreciation" (as part of month-end closing), and "Disposal of Fixed Assets" have been conducted. If the month is not closed — the "Accrued for the period" column will be empty or incomplete. 7. Print forms The report does not have a separate state form — the printed form is the generated tabular document itself. Available: - "Print" — output to the printer of the generated statement; - "Save as…” — export to Excel (.xlsx), .mxl, PDF, .ods; - "Send" — by email directly from 1C. Before printing, check that the settings include the output of totals and signatures — by default, the table is printed "as on the screen". 8. Frequent errors "Mandatory field 'Period' not filled" / report is empty. The period is not set or has been reset. Specify the dates "from" and "to" and click "Generate" again. The "Accrued for the period" column is empty, although the fixed asset is in operation. The scheduled operation "Accrual of Depreciation and Wear of Fixed Assets" has not been performed. Open "Operations" → "Month-end closing" for the required month and perform it. Amounts in the report do not match the trial balance for account 2420. There are manual entries on 2420 or an object with an incorrect reflection method. Check the report "Document Movements" for entries on the account and the fixed asset card. "Disposed object did not make it into the report." If the fixed asset was disposed of at the beginning of the period, its balance is not in the "end" column — this is normal. To see the disposal, extend the period so that it captures the beginning of the period with a non-zero balance — the "Disposal of Depreciation" column will show the amount. Shows objects of another organization / foreign amounts. The wrong organization is selected in the header. Change the organization and re-generate. Residual value is negative or depreciation exceeds initial cost. This indicates an error in the useful life or an extra manual accrual. Find the object, open the card, and check the depreciation parameters; if necessary — the document "Change of Depreciation Parameters of Fixed Assets". 9. FAQ How does the report "Depreciation Statement of Fixed Assets (accounting)" differ from the tax one? This report is built on accounting data (accounts 2410/2420, linear or other selected method). Tax accounting of fixed assets in the RK is conducted according to value balances of groups of fixed assets with a double declining method — amounts almost always do not match, for them there are separate reports and forms. Why is the depreciation for the month equal to zero for the object? Possible options: the object has reached 100% depreciation (accumulated = initial), the month for accrual has not yet begun, or the month-end closing has not been performed. Check the fixed asset card and perform the depreciation accrual. How to view depreciation for only one workshop? Open "Settings", add grouping and filtering by department (or MRP), specify the required value and re-generate the report. Does the report create entries? No. This is an analytical report; it only reads data. Entries are generated by the scheduled operation "Accrual of Depreciation and Wear of Fixed Assets" during month-end closing. How to reconcile the report with the trial balance? The sum of the "Accrued for the period" column = credit turnover of account 2420 for the period; "Accumulated at the end" = credit balance of 2420 at the end; "Initial cost" = debit balance of 2410. Discrepancies indicate manual entries. Can I see the residual value on a specific date? Yes, set the period so that its end falls on the required date — the "Residual value at the end" column will show the value on that date. How to export the statement to Excel for the auditor? Generate the report, then "Save as…" → format .xlsx. Totals and groupings will be preserved. Why does depreciation for a new fixed asset not start from the month of acceptance for accounting? According to RK accounting rules, depreciation is accrued from the month following the commissioning. If the object was accepted in September, the first accrual will be seen in the report for October. Does the report account for VAT? No. Depreciation is a non-VAT taxable operation; the report only operates with the cost of fixed assets and depreciation amounts. VAT (in RK, the rate is 16% from 2026) is reflected separately upon acceptance for accounting. How to include MRP and location in the report? In "Settings", add these fields to groupings or as additional columns — data will be pulled from the fixed asset cards. 10. Related documents and reports The report "Depreciation Statement of Fixed Assets (accounting)" relies on the data of the following objects: - "Acceptance of Fixed Assets for Accounting" — sets the initial cost, accounting account (2410), method and account of reflecting depreciation (7210/8410). - "Accrual of Depreciation and Wear of Fixed Assets" (as part of "Month-end closing") — forms the amount of the "Accrued for the period" column. - "Change of Depreciation Parameters of Fixed Assets" — changes the term/method, affects future accruals. - --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_