RGS chart of accounts

RGS code WAfsRvi: book result on formation and…

RGS group WAfsRvi 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 WAfsRvi contains 7 accounts (4105010 up to and including 4105299) 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 groupWAfsRvi
Main groupDepreciation and amortisation of intangible and tangible fixed assets (WAfs)
Accounts7
Account numbers4105010 up to and including 4105299
Normal balancecredit
Item in the Dutch annual accounts7. Depreciation and amortisation of intangible and tangible fixed assets

The accounts in RGS group WAfsRvi

WAfsRvi in RGS 3.8 includes, among others, Book result on formation and share issue costs, book result on intangible fixed assets and Book result on development costs, book result on intangible fixed assets. All 7 accounts are listed below with number, full code, normal balance and scheme option.

Account numberRGS codeDescriptionNormal balanceScheme option
4105010WAfsRviOekBook result on formation and share issue costs, book result on intangible fixed assetsCreditBasic, BV only
4105020WAfsRviKoeBook result on development costs, book result on intangible fixed assetsCreditBasic, EZ/VOF option
4105030WAfsRviCevBook result on concessions, licences and intellectual property, book result on intangible fixed assetsCreditBasic, EZ/VOF option
4105070WAfsRviGooBook result on goodwill, book result on intangible fixed assetsCreditBasic, EZ/VOF option
4105090WAfsRviVivBook result on advance payments on intangible fixed assets, book result on intangible fixed assetsCreditBasic, EZ/VOF option
4105100WAfsRviOivBook result on other intangible fixed assets, book result on intangible fixed assetsCreditBasic, EZ/VOF option
4105299WAfsRviDfwRecharged / transfer due to functional classification, book result on intangible fixed assetsCreditBasic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WAfsRvi 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 7 accounts in WAfsRvi, 0 normally have a debit balance and 7 a credit balance. Per scheme option: 7× Basic, 6× EZ/VOF option, 1× BV only. 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

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 WAfsRvi a debit or credit account?

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

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

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

Which account numbers belong to WAfsRvi?

In the RGS MKB scheme 4105010 up to and including 4105299.

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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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