RGS code WBedEem: repair and maintenance…

The short answer

RGS group WBedEem contains 29 accounts (4202010 up to and including 4202999) 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

The accounts in RGS group WBedEem

WBedEem in RGS 3.8 includes, among others, Repair and maintenance equipment, operating and machinery costs and Operating lease equipment, operating and machinery costs. All 29 accounts are listed below with number, full code, normal balance and scheme option.

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedEem 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 29 accounts in WBedEem, 23 normally have a debit balance and 6 a credit balance. Per scheme option: 29× Basic, 29× EZ/VOF option, 11× 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

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