RGS chart of accounts

RGS code WAfsDae: recharged depreciation…

RGS group WAfsDae 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 WAfsDae contains 4 accounts (4199010 up to and including 4199099) and belongs under 7. Depreciation and amortisation of intangible and tangible fixed assets in the Dutch annual accounts. The normal balance is credit.

Updated 30 October 2026

Key facts

RGS group	WAfsDae
Main group	Depreciation and amortisation of intangible and tangible fixed assets (WAfs)
Accounts	4
Account numbers	4199010 up to and including 4199099
Normal balance	credit
Item in the Dutch annual accounts	7. Depreciation and amortisation of intangible and tangible fixed assets

The accounts in RGS group WAfsDae

WAfsDae in RGS 3.8 includes, among others, Recharged depreciation, recharged depreciation and value changes and Recharged value changes, recharged depreciation and value changes. All 4 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4199010	WAfsDaeDaf	Recharged depreciation, recharged depreciation and value changes	Credit	Basic, EZ/VOF option
4199020	WAfsDaeDow	Recharged value changes, recharged depreciation and value changes	Credit	Basic, EZ/VOF option
4199030	WAfsDaeDve	Recharged sales results, recharged depreciation and value changes	Credit	Basic, EZ/VOF option
4199099	WAfsDaeDfw	Recharged / transfer due to functional classification, depreciation and value changes	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WAfsDae by default to the item 7. Depreciation and amortisation of intangible and 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 4 accounts in WAfsDae, 0 normally have a debit balance and 4 a credit balance. Per scheme option: 4× Basic, 4× EZ/VOF option. An entry on the other side reduces the balance.

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 WAfsDae a debit or credit account?

The accounts of WAfsDae normally have a credit balance in RGS 3.8.

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

By default, Jaarrekening.io assigns WAfsDae to 7. Depreciation and amortisation of intangible and tangible fixed assets. When reviewing, you can change that per account.

Which account numbers belong to WAfsDae?

In the RGS MKB scheme 4199010 up to and including 4199099.

RGS codes →What is RGS? →

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