RGS code WAfsAmv: depreciation of Land
RGS group WAfsAmv in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.
The short answer
RGS group WAfsAmv contains 11 accounts (4102005 up to and including 4102199) and belongs under 7. of which on tangible fixed assets in the Dutch annual accounts. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | WAfsAmv |
| Main group | Depreciation and amortisation of intangible and tangible fixed assets (WAfs) |
| Accounts | 11 |
| Account numbers | 4102005 up to and including 4102199 |
| Normal balance | debit and credit |
| Item in the Dutch annual accounts | 7. of which on tangible fixed assets |
The accounts in RGS group WAfsAmv
WAfsAmv in RGS 3.8 includes, among others, Depreciation of Land and Depreciation of Business premises. All 11 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 4102005 | WAfsAmvAft | Depreciation of Land | Debit | Basic, EZ/VOF option |
| 4102010 | WAfsAmvBeg | Depreciation of Business premises | Debit | Basic, EZ/VOF option, ZZP |
| 4102020 | WAfsAmvVeb | Depreciation of Alterations | Debit | Basic, EZ/VOF option, ZZP |
| 4102050 | WAfsAmvMei | Depreciation of Plant and machinery | Debit | Basic, EZ/VOF option, ZZP |
| 4102080 | WAfsAmvObe | Depreciation of Other fixed operating assets | Debit | Basic, EZ/VOF option, ZZP |
| 4102070 | WAfsAmvTev | Depreciation of Cars and other means of transport | Debit | Basic, EZ/VOF option, ZZP |
| 4102090 | WAfsAmvBei | Depreciation of Equipment | Debit | Basic, EZ/VOF option, ZZP |
| 4102100 | WAfsAmvVbi | Depreciation of Fixed operating assets under construction | Debit | Basic, EZ/VOF option |
| 4102105 | WAfsAmvAvm | Depreciation of Advance payments on tangible fixed assets | Debit | Basic, EZ/VOF option |
| 4102110 | WAfsAmvBgm | Depreciation of Tangible fixed assets not used in the business operations | Debit | Basic, EZ/VOF option |
| 4102199 | WAfsAmvDfw | Recharged / transfer due to functional classification, depreciation of tangible fixed assets | Credit | Basic, EZ/VOF option |
How this group ends up in the profit and loss account
Jaarrekening.io assigns WAfsAmv by default to the item 7. of which on tangible 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 11 accounts in WAfsAmv, 10 normally have a debit balance and 1 a credit balance. Per scheme option: 11× Basic, 11× EZ/VOF option, 6× ZZP. 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
Frequently asked questions
Is WAfsAmv a debit or credit account?
The accounts of WAfsAmv 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 WAfsAmv belong to?
By default, Jaarrekening.io assigns WAfsAmv to 7. of which on tangible fixed assets. When reviewing, you can change that per account.
Which account numbers belong to WAfsAmv?
In the RGS MKB scheme 4102005 up to and including 4102199.
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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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