Upon disposal, except in cases of gratuitous transfer, of an asset belonging to Group I, the amount equal to the tax book value (carrying amount) of such asset at the end of the tax period shall be recognized as the result of the disposal of a fixed asset of Group I and shall be accounted for in accordance with paragraphs 2 and 6 of Article 340 of this Code.

In this case, for tax accounting purposes, the tax book value of the Group I asset at the end of the tax period shall be adjusted to zero. At the same time, the amount of such adjustment shall not be deductible.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1206679?lang=kk