RGS chart of accounts

RGS code WBedHui: service contract charges…

RGS group WBedHui 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 WBedHui contains 27 accounts (4201030 up to and including 4201999) 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	WBedHui
Main group	Other operating expenses (WBed)
Accounts	27
Account numbers	4201030 up to and including 4201999
Normal balance	debit and credit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedHui

WBedHui in RGS 3.8 includes, among others, Service contract charges, housing costs and Rent paid, housing costs. All 27 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4201030	WBedHuiLas	Service contract charges, housing costs	Debit	Basic, EZ/VOF option
4201040	WBedHuiBeh	Rent paid, housing costs	Debit	Basic, EZ/VOF option
4201050	WBedHuiOhu	Rent supplement received, housing costs	Credit	Basic, EZ/VOF option
4201060	WBedHuiHuw	Rental value of living quarters, housing costs	Credit	Basic, EZ/VOF option
4201070	WBedHuiOnt	Maintenance of grounds, housing costs	Debit	Basic, EZ/VOF option
4201080	WBedHuiOng	Maintenance of buildings, housing costs	Debit	Basic, EZ/VOF option
4201090	WBedHuiSch	Cleaning costs, housing costs	Debit	Basic, EZ/VOF option
4201100	WBedHuiSer	Service costs, housing costs	Debit	Basic, EZ/VOF option
4201101	WBedHuiBev	Security costs	Debit	Basic, EZ/VOF option
4201105	WBedHuiGwe	Gas, water and electricity (general)	Debit	Basic, EZ/VOF option
4201141	WBedHuiGas	Energy costs gas	Debit	Basic, EZ/VOF option
4201142	WBedHuiWat	Energy costs water	Debit	Basic, EZ/VOF option
4201143	WBedHuiElk	Energy costs electricity	Debit	Basic, EZ/VOF option
4201144	WBedHuiTrg	Electricity fed back to the grid	Credit	Basic, EZ/VOF option
4201150	WBedHuiPre	Private use of energy, housing costs	Credit	Basic, EZ/VOF option
4201160	WBedHuiAoz	Insurance premiums real estate, housing costs	Debit	Basic, EZ/VOF option
4201170	WBedHuiOnz	Local property tax, housing costs	Debit	Basic, EZ/VOF option
4201180	WBedHuiMez	Environmental levies and sewerage charges, housing costs	Debit	Basic, EZ/VOF option
4201190	WBedHuiObh	Other taxes on housing, housing costs	Debit	Basic, EZ/VOF option
4201200	WBedHuiOvh	Other fixed housing charges, housing costs	Debit	Basic, EZ/VOF option
4201230	WBedHuiDvg	Addition to provision for major maintenance of buildings, housing costs	Debit	Basic, EZ/VOF option
4201240	WBedHuiVgb	Release of provision for major maintenance of buildings, housing costs	Credit	Basic, EZ/VOF option
4201250	WBedHuiDkg	Addition to cost equalisation reserve for major maintenance of buildings, housing costs	Debit	Basic, EZ/VOF option
4201260	WBedHuiVkg	Release of cost equalisation reserve for major maintenance of buildings, housing costs	Credit	Basic, EZ/VOF option
4201270	WBedHuiOhv	Other housing costs, housing costs	Debit	Basic, EZ/VOF option, ZZP
4201990	WBedHuiDoh	Recharged housing costs, housing costs	Credit	Basic, EZ/VOF option
4201999	WBedHuiDfw	Recharged / transfer due to functional classification, housing costs	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedHui 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 27 accounts in WBedHui, 19 normally have a debit balance and 8 a credit balance. Per scheme option: 27× Basic, 27× EZ/VOF option, 1× 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 WBedHui a debit or credit account?

The accounts of WBedHui 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 WBedHui belong to?

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

Which account numbers belong to WBedHui?

In the RGS MKB scheme 4201030 up to and including 4201999.

RGS codes →What is RGS? →

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