RGS chart of accounts

RGS code WBedAss: business liability insurance…

RGS group WBedAss 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 WBedAss contains 8 accounts (4208010 up to and including 4208999) and belongs under 9. Other operating expenses in the Dutch annual accounts. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	WBedAss
Main group	Other operating expenses (WBed)
Accounts	8
Account numbers	4208010 up to and including 4208999
Normal balance	debit and credit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedAss

WBedAss in RGS 3.8 includes, among others, Business liability insurance, insurance costs and Other insurance premiums, insurance costs. All 8 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4208010	WBedAssBea	Business liability insurance, insurance costs	Debit	Basic, EZ/VOF option
4208020	WBedAssOva	Other insurance premiums, insurance costs	Debit	Basic, EZ/VOF option
4208030	WBedAssScb	Damages paid, insurance costs	Debit	Basic, EZ/VOF option
4208040	WBedAssSco	Damages received, insurance costs	Credit	Basic, EZ/VOF option
4208990	WBedAssDas	Recharged insurance costs, insurance costs	Credit	Basic, EZ/VOF option
4208950	WBedAssAvk	Other advisory costs	Debit	Basic, EZ/VOF option
4208960	WBedAssBhk	Other management costs	Debit	Basic, EZ/VOF option
4208999	WBedAssDfw	Recharged / transfer due to functional classification, insurance costs	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedAss by default to the item 9. Other operating expenses. 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 Other operating expenses (WBed).

Posting to these accounts

Of the 8 accounts in WBedAss, 5 normally have a debit balance and 3 a credit balance. Per scheme option: 8× Basic, 8× EZ/VOF option. 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 WBedAss a debit or credit account?

The accounts of WBedAss 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 WBedAss belong to?

By default, Jaarrekening.io assigns WBedAss to 9. Other operating expenses. When reviewing, you can change that per account.

Which account numbers belong to WBedAss?

In the RGS MKB scheme 4208010 up to and including 4208999.

RGS codes →What is RGS? →

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