RGS chart of accounts

RGS code WBedAut: fuel costs cars, car costs and…

RGS group WBedAut 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 WBedAut contains 20 accounts (4204010 up to and including 4204999) 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	WBedAut
Main group	Other operating expenses (WBed)
Accounts	20
Account numbers	4204010 up to and including 4204999
Normal balance	debit and credit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedAut

WBedAut in RGS 3.8 includes, among others, Fuel costs cars, car costs and other vehicles and Repair and maintenance cars, car costs and other vehicles. All 20 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4204010	WBedAutBra	Fuel costs cars, car costs and other vehicles	Debit	Basic, EZ/VOF option, ZZP
4204020	WBedAutRoa	Repair and maintenance cars, car costs and other vehicles	Debit	Basic, EZ/VOF option, ZZP
4204030	WBedAutAsa	Insurance premium cars, car costs and other vehicles	Debit	Basic, EZ/VOF option, ZZP
4204040	WBedAutMot	Motor vehicle tax cars, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204050	WBedAutOpa	Operating lease cars, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204060	WBedAutBwl	Employee contribution lease scheme, car costs and other vehicles	Credit	Basic, EZ/VOF option
4204070	WBedAutPga	Private use of cars, car costs and other vehicles	Credit	Basic, EZ/VOF option, ZZP
4204080	WBedAutBop	VAT on private use of cars, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204090	WBedAutHua	Hire of cars, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204100	WBedAutKil	Mileage allowance, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204110	WBedAutBeb	Fines and penalties, car costs and other vehicles	Debit	Basic, EZ/VOF option, ZZP
4204120	WBedAutObv	Other taxes on cars, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204150	WBedAutDkv	Addition to cost equalisation reserve for major maintenance of cars, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204160	WBedAutVkv	Release of cost equalisation reserve for major maintenance of cars, car costs and other vehicles	Credit	Basic, EZ/VOF option
4204170	WBedAutDvv	Addition to provision for major maintenance of cars, car costs and other vehicles	Debit	Basic, EZ/VOF option
4204180	WBedAutVoa	Release of provision for major maintenance of cars, car costs and other vehicles	Credit	Basic, EZ/VOF option
4204190	WBedAutPar	Parking costs cars, car costs and other vehicles	Debit	Basic, EZ/VOF option, ZZP
4204200	WBedAutOak	Other car costs, car costs and other vehicles	Debit	Basic, EZ/VOF option, ZZP
4204990	WBedAutDau	Recharged car costs, car costs and other vehicles	Credit	Basic, EZ/VOF option, ZZP
4204999	WBedAutDfw	Recharged / transfer due to functional classification, car costs and other vehicles	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedAut 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 20 accounts in WBedAut, 14 normally have a debit balance and 6 a credit balance. Per scheme option: 20× Basic, 20× EZ/VOF option, 8× 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

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 WBedAut a debit or credit account?

The accounts of WBedAut 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 WBedAut belong to?

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

Which account numbers belong to WBedAut?

In the RGS MKB scheme 4204010 up to and including 4204999.

RGS codes →What is RGS? →

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