RGS code BIvaCev: acquisition or production…
RGS group BIvaCev in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group BIvaCev contains 4 accounts (0106010 to 0106030) and belongs in the Dutch annual accounts under Concessions, licences and intellectual property. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BIvaCev |
| Main group | Intangible fixed assets (BIva) |
| Accounts | 4 |
| Account numbers | 0106010 to 0106030 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Concessions, licences and intellectual property |
| Type | assets |
The accounts in RGS group BIvaCev
BIvaCev includes in RGS 3.8, among others, Acquisition or production cost: concessions, licences and intellectual property and Current cost: concessions, licences and intellectual property. All 4 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0106010 | BIvaCevVvp | Acquisition or production cost: concessions, licences and intellectual property | Debit | Basic, Sole proprietorship/vof option |
| 0106015 | BIvaCevAkp | Current cost: concessions, licences and intellectual property | Debit | Basic, Sole proprietorship/vof option |
| 0106020 | BIvaCevCae | Accumulated depreciation and impairment: concessions, licences and intellectual property | Credit | Basic, Sole proprietorship/vof option |
| 0106030 | BIvaCevCuh | Cumulative revaluations: concessions, licences and intellectual property | Debit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BIvaCev by default to the line item Concessions, licences and intellectual property. This is a proposal based on the RGS code; the balance of all accounts in the group is added up under that line item. On the balance sheet this follows the layout of Title 9 Book 2 DCC; the group belongs to main group Intangible fixed assets (BIva).
Posting to these accounts
Of the 4 accounts in BIvaCev, 3 have a normal debit balance and 1 a normal credit balance. By scheme option: 4× Basic, 4× Sole proprietorship/vof option. Accounts on the other side reduce the amount of the group, for example as a correction or depreciation.
For fixed assets, the purchase price sits on the account for the acquisition or production cost and the depreciation separately on the account for accumulated depreciation. If you buy an asset of 10.000 euro and write off 2.000 euro in the first year, 10.000 euro is debited to the purchase price and 2.000 euro credited to the depreciation; the book value on the balance sheet is 8.000 euro.
Sources
Frequently asked questions
Is BIvaCev a debit or credit account?
The accounts of BIvaCev are in RGS 3.8 normally on the debit and credit side (this differs per account, see the table).
Which annual accounts line item does BIvaCev belong to?
Jaarrekening.io maps BIvaCev by default to Concessions, licences and intellectual property. You can change that per account during your review.
Which account numbers belong to BIvaCev?
In the RGS MKB scheme 0106010 to 0106030.
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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