RGS code WBedDvv: addition to provision for…
RGS group WBedDvv 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 WBedDvv contains 13 accounts (4214010 up to and including 4214199) 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 | WBedDvv |
| Main group | Other operating expenses (WBed) |
| Accounts | 13 |
| Account numbers | 4214010 up to and including 4214199 |
| Normal balance | debit and credit |
| Item in the Dutch annual accounts | 9. Other operating expenses |
The accounts in RGS group WBedDvv
WBedDvv in RGS 3.8 includes, among others, Addition to provision for claims, disputes and legal proceedings and Addition to provision for restoration costs. All 13 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 4214010 | WBedDvvDvu | Addition to provision for claims, disputes and legal proceedings | Debit | Basic, EZ/VOF option |
| 4214020 | WBedDvvDvh | Addition to provision for restoration costs | Debit | Basic, EZ/VOF option |
| 4214030 | WBedDvvDvo | Addition to provision for clean-up of existing environmental pollution | Debit | Basic, EZ/VOF option |
| 4214040 | WBedDvvDvc | Addition to provision for onerous contracts | Debit | Basic, EZ/VOF option |
| 4214050 | WBedDvvDvw | Addition to provision for removal obligations | Debit | Basic, EZ/VOF option |
| 4214060 | WBedDvvDov | Addition to other provisions | Debit | Basic, EZ/VOF option |
| 4214070 | WBedDvvVvu | Release of provision for claims, disputes and legal proceedings | Credit | Basic, EZ/VOF option |
| 4214080 | WBedDvvVvh | Release of provision for restoration costs | Credit | Basic, EZ/VOF option |
| 4214090 | WBedDvvVvm | Release of provision for clean-up of existing environmental pollution | Credit | Basic, EZ/VOF option |
| 4214100 | WBedDvvVvc | Release of provision for onerous contracts | Credit | Basic, EZ/VOF option |
| 4214110 | WBedDvvVvw | Release of provision for removal obligations | Credit | Basic, EZ/VOF option |
| 4214120 | WBedDvvVov | Release of other provisions | Credit | Basic, EZ/VOF option |
| 4214199 | WBedDvvDfw | Recharged / transfer due to functional classification, additions to and releases of provisions | Credit | Basic, EZ/VOF option |
How this group ends up in the profit and loss account
Jaarrekening.io assigns WBedDvv 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 13 accounts in WBedDvv, 6 normally have a debit balance and 7 a credit balance. Per scheme option: 13× Basic, 13× 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
Frequently asked questions
Is WBedDvv a debit or credit account?
The accounts of WBedDvv 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 WBedDvv belong to?
By default, Jaarrekening.io assigns WBedDvv to 9. Other operating expenses. When reviewing, you can change that per account.
Which account numbers belong to WBedDvv?
In the RGS MKB scheme 4214010 up to and including 4214199.
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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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