RGS code WBedOrg: holding costs, organisation…
RGS group WBedOrg 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 WBedOrg contains 12 accounts (4207010 up to and including 4207999) 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 | WBedOrg |
| Main group | Other operating expenses (WBed) |
| Accounts | 12 |
| Account numbers | 4207010 up to and including 4207999 |
| Normal balance | debit and credit |
| Item in the Dutch annual accounts | 9. Other operating expenses |
The accounts in RGS group WBedOrg
WBedOrg in RGS 3.8 includes, among others, Holding costs, organisation costs and Supervision costs. All 12 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 4207010 | WBedOrgHol | Holding costs, organisation costs | Debit | Basic, EZ/VOF option |
| 4207015 | WBedOrgKvt | Supervision costs | Debit | Basic |
| 4207020 | WBedOrgDmf | Recharged management fee, organisation costs | Credit | Basic, EZ/VOF option |
| 4207025 | WBedOrgFra | Franchise fee, organisation costs | Debit | Basic, EZ/VOF option |
| 4207030 | WBedOrgOeo | Research and development, organisation costs | Debit | Basic, EZ/VOF option |
| 4207040 | WBedOrgLgv | Fees / permits, organisation costs | Debit | Basic, EZ/VOF option |
| 4207050 | WBedOrgOct | Patent and licence costs, organisation costs | Debit | Basic, EZ/VOF option |
| 4207060 | WBedOrgOok | Other organisation costs, organisation costs | Debit | Basic, EZ/VOF option, ZZP |
| 4207990 | WBedOrgDoo | Recharged organisation costs, organisation costs | Credit | Basic, EZ/VOF option |
| 4207995 | WBedOrgWrc | Staff restaurant and provisions, refreshments for the workforce | Debit | Basic, EZ/VOF option |
| 4207996 | WBedOrgKgd | Costs of gifts and donations | Debit | Basic, EZ/VOF option |
| 4207999 | WBedOrgDfw | Recharged / transfer due to functional classification, organisation costs | Credit | Basic, EZ/VOF option |
How this group ends up in the profit and loss account
Jaarrekening.io assigns WBedOrg 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 12 accounts in WBedOrg, 9 normally have a debit balance and 3 a credit balance. Per scheme option: 12× Basic, 11× 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
Frequently asked questions
Is WBedOrg a debit or credit account?
The accounts of WBedOrg 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 WBedOrg belong to?
By default, Jaarrekening.io assigns WBedOrg to 9. Other operating expenses. When reviewing, you can change that per account.
Which account numbers belong to WBedOrg?
In the RGS MKB scheme 4207010 up to and including 4207999.
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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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