RGS code BMvaObe: acquisition or production…
RGS group BMvaObe 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 BMvaObe contains 4 accounts (0214010 to 0214030) and belongs in the Dutch annual accounts under Other fixed operating assets. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BMvaObe |
| Main group | Tangible fixed assets (BMva) |
| Accounts | 4 |
| Account numbers | 0214010 to 0214030 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Other fixed operating assets |
| Type | assets |
The accounts in RGS group BMvaObe
BMvaObe includes in RGS 3.8, among others, Acquisition or production cost: other fixed operating assets and Current cost: other fixed operating assets. All 4 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0214010 | BMvaObeVvp | Acquisition or production cost: other fixed operating assets | Debit | Basic, Sole proprietorship/vof option, ZZP |
| 0214015 | BMvaObeAkp | Current cost: other fixed operating assets | Debit | Basic, Sole proprietorship/vof option |
| 0214020 | BMvaObeCae | Accumulated depreciation and impairment: other fixed operating assets | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 0214030 | BMvaObeCuh | Cumulative revaluations: other fixed operating assets | Debit | Basic, Sole proprietorship/vof option, ZZP |
How this group ends up on the balance sheet
Jaarrekening.io maps BMvaObe by default to the line item Other fixed operating assets. 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 Tangible fixed assets (BMva).
Posting to these accounts
Of the 4 accounts in BMvaObe, 3 have a normal debit balance and 1 a normal credit balance. By scheme option: 4× Basic, 4× Sole proprietorship/vof option, 3× ZZP. 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 BMvaObe a debit or credit account?
The accounts of BMvaObe 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 BMvaObe belong to?
Jaarrekening.io maps BMvaObe by default to Other fixed operating assets. You can change that per account during your review.
Which account numbers belong to BMvaObe?
In the RGS MKB scheme 0214010 to 0214030.
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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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