RGS code BMvaVbi: acquisition or production…
RGS group BMvaVbi 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 BMvaVbi contains 4 accounts (0216010 to 0216030) and belongs in the Dutch annual accounts under Tangible fixed assets under construction and advance payments on tangible fixed assets. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BMvaVbi |
| Main group | Tangible fixed assets (BMva) |
| Accounts | 4 |
| Account numbers | 0216010 to 0216030 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Tangible fixed assets under construction and advance payments on tangible fixed assets |
| Type | assets |
The accounts in RGS group BMvaVbi
BMvaVbi includes in RGS 3.8, among others, Acquisition or production cost: fixed operating assets under construction and Current cost: fixed operating assets under construction. All 4 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0216010 | BMvaVbiVvp | Acquisition or production cost: fixed operating assets under construction | Debit | Basic, Sole proprietorship/vof option |
| 0216015 | BMvaVbiAkp | Current cost: fixed operating assets under construction | Debit | Basic, Sole proprietorship/vof option |
| 0216020 | BMvaVbiCae | Accumulated depreciation and impairment: fixed operating assets under construction | Credit | Basic, Sole proprietorship/vof option |
| 0216030 | BMvaVbiCuh | Cumulative revaluations: fixed operating assets under construction | Debit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BMvaVbi by default to the line item Tangible fixed assets under construction and advance payments on tangible fixed 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 BMvaVbi, 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 BMvaVbi a debit or credit account?
The accounts of BMvaVbi 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 BMvaVbi belong to?
Jaarrekening.io maps BMvaVbi by default to Tangible fixed assets under construction and advance payments on tangible fixed assets. You can change that per account during your review.
Which account numbers belong to BMvaVbi?
In the RGS MKB scheme 0216010 to 0216030.
Read more
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.
Get started