RGS chart of accounts

RGS code WAfsAiv: amortisation of formation and…

RGS group WAfsAiv in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.

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The short answer

RGS group WAfsAiv contains 8 accounts (4101010 up to and including 4101299) and belongs under 7. of which on intangible fixed assets in the Dutch annual accounts. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	WAfsAiv
Main group	Depreciation and amortisation of intangible and tangible fixed assets (WAfs)
Accounts	8
Account numbers	4101010 up to and including 4101299
Normal balance	debit and credit
Item in the Dutch annual accounts	7. of which on intangible fixed assets

The accounts in RGS group WAfsAiv

WAfsAiv in RGS 3.8 includes, among others, Amortisation of formation and share issue costs, amortisation of intangible fixed assets and Amortisation of development costs, amortisation of intangible fixed assets. All 8 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4101010	WAfsAivOek	Amortisation of formation and share issue costs, amortisation of intangible fixed assets	Debit	Basic, BV only
4101020	WAfsAivKoe	Amortisation of development costs, amortisation of intangible fixed assets	Debit	Basic, EZ/VOF option
4101030	WAfsAivCev	Amortisation of concessions, licences and intellectual property, amortisation of intangible fixed assets	Debit	Basic, EZ/VOF option
4101070	WAfsAivGoo	Amortisation of goodwill - tax deductible - amortisation of intangible fixed assets	Debit	Basic, EZ/VOF option, ZZP
4101075	WAfsAivGon	Amortisation of goodwill - not tax deductible - amortisation of intangible fixed assets	Debit	Basic, EZ/VOF option
4101090	WAfsAivViv	Amortisation of advance payments on intangible fixed assets, amortisation of intangible fixed assets	Debit	Basic, EZ/VOF option
4101100	WAfsAivOiv	Amortisation of other intangible fixed assets, amortisation of intangible fixed assets	Debit	Basic, EZ/VOF option
4101299	WAfsAivDfw	Recharged / transfer due to functional classification, amortisation of intangible fixed assets	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WAfsAiv by default to the item 7. of which on intangible fixed assets. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Depreciation and amortisation of intangible and tangible fixed assets (WAfs).

Posting to these accounts

Of the 8 accounts in WAfsAiv, 7 normally have a debit balance and 1 a credit balance. Per scheme option: 8× Basic, 7× EZ/VOF option, 1× ZZP, 1× BV only. The accounts with the other side reduce the amount of the group, for example as a correction or depreciation.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

Sources

RGS 3.8 final version, referentiegrootboekschema.nl

Legal notice: this information is of a general nature and does not replace tax or legal advice or an accountant's audit. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is WAfsAiv a debit or credit account?

The accounts of WAfsAiv normally have a debit and credit balance in RGS 3.8 (this differs per account, see the table).

Which item of the Dutch annual accounts does WAfsAiv belong to?

By default, Jaarrekening.io assigns WAfsAiv to 7. of which on intangible fixed assets. When reviewing, you can change that per account.

Which account numbers belong to WAfsAiv?

In the RGS MKB scheme 4101010 up to and including 4101299.

RGS codes →What is RGS? →

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