RGS code BIvaKoo: acquisition or production…
RGS group BIvaKoo 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 BIvaKoo contains 4 accounts (0102010 to 0102030) and belongs in the Dutch annual accounts under Development costs. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BIvaKoo |
| Main group | Intangible fixed assets (BIva) |
| Accounts | 4 |
| Account numbers | 0102010 to 0102030 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Development costs |
| Type | assets |
The accounts in RGS group BIvaKoo
BIvaKoo includes in RGS 3.8, among others, Acquisition or production cost: development costs and Current cost: development costs. All 4 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0102010 | BIvaKooVvp | Acquisition or production cost: development costs | Debit | Basic, Sole proprietorship/vof option |
| 0102015 | BIvaKooAkp | Current cost: development costs | Debit | Basic, Sole proprietorship/vof option |
| 0102020 | BIvaKooCae | Accumulated depreciation and impairment: development costs | Credit | Basic, Sole proprietorship/vof option |
| 0102030 | BIvaKooCuh | Cumulative revaluations: development costs | Debit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BIvaKoo by default to the line item Development costs. 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 BIvaKoo, 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 BIvaKoo a debit or credit account?
The accounts of BIvaKoo 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 BIvaKoo belong to?
Jaarrekening.io maps BIvaKoo by default to Development costs. You can change that per account during your review.
Which account numbers belong to BIvaKoo?
In the RGS MKB scheme 0102010 to 0102030.
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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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