RJ 145 changes in estimate: useful life, provisions and methods
A machine lasts longer than expected, or more customers fail to pay. You process such a new estimate prospectively, without recalculating earlier years. What that means in figures, and what you explain in the notes.
The short answer
A change in estimate revises an earlier estimate, such as the useful life of a machine or the provision for doubtful debts. You process it prospectively: in the year of the change and, if it carries through, in the years after. Retrospective application is not allowed. A different depreciation method is also a change in estimate. Medium-sized and large entities explain nature and effect.
Updated 30 October 2026
Key facts
| Version | RJ 145 (version 2020) applies from financial year 2021, unchanged in 2025 to 2027 |
| Micro and small | RJk A3.2 (version 2025, financial year 2026: examples and the ban on retrospective application spelled out) |
| Processing | Prospective, in the same line item of the profit and loss account as the original estimate |
| Notes | Medium-sized and large: nature, effect on this year and indication for later years; small: voluntary; micro: none |
| New from 2026 | Maintenance provision: new estimate over the remaining build-up period, without catch-up addition (RJ 212.451) |
What a change in estimate is
Many amounts in annual accounts are estimates: the useful life and residual value of a fixed asset, the part of receivables that will not be paid, the obsolescence of inventory, the size of a warranty provision. If new information comes in or circumstances change, you adjust the estimate. That is a change in estimate (RJ 145.0; RJk A3.202). A different method of estimating also falls under it, such as switching from straight-line depreciation to a fixed percentage of the carrying amount.
| Change in estimate | Change in accounting policy | Correction of an error | |
|---|---|---|---|
| What changes | An assessment within the same rule | The rule itself | An earlier set of annual accounts was wrong |
| Example | Useful life from 6 to 8 years | From cost to current value | A forgotten invoice in adopted annual accounts |
| Processing | Prospective, from the year of the change | Retrospective: opening equity and comparative figures | Retrospective, if the error is material |
| Guideline | RJ 145; RJk A3.2 | RJ 140; RJk A3.1 | RJ 150; RJk A3.3 |
If the distinction from a change in accounting policy is unclear, the RJ treats it as a change in estimate, with an appropriate explanation (RJ 145.102). The RJk leaves explaining that doubtful case to the small entity (RJk A3.204).
How you process a change in estimate
- If the change affects only the current year, such as a higher provision for receivables, you take the full effect in that year.
- If it carries through, such as a longer useful life, you spread the effect over the current year and the years after (RJ 145.301; RJk A3.205).
- Retrospective application is not allowed; opening equity and comparative figures stay as they were (RJ 145.301 is firm on this; since the 2026 edition it is also stated expressly in RJk A3.205).
- The effect goes into the same line item as the original estimate: different depreciation in depreciation, a higher provision for receivables where the additions have always been (RJ 145.303; RJk A3.207).
- If a change affects only balance sheet items, such as an adjusted purchase price for which goodwill was capitalised, you adjust the carrying amount in the year of the change (RJ 145.301).
- If the new information shows that the recoverable amount is below the carrying amount, the rules for impairment take precedence.
Case: three new estimates at Metaalbewerking Kuipers BV
Metaalbewerking Kuipers BV (fictitious, medium-sized) revises three estimates at the start of 2026.
1. Longer useful life and a residual value
The CNC machines cost € 480.000 on 1 January 2023 and were depreciated over six years with no residual value: € 80.000 a year. On 1 January 2026 the carrying amount is € 240.000. Maintenance reports show that they last eight years and are then worth € 30.000. New depreciation from 2026: (€ 240.000 − € 30.000) / 5 = € 42.000 a year.
| Year | Old depreciation | New depreciation | Difference |
|---|---|---|---|
| 2026 | € 80.000 | € 42.000 | − € 38.000 |
| 2027 | € 80.000 | € 42.000 | − € 38.000 |
| 2028 | € 80.000 | € 42.000 | − € 38.000 |
| 2029 | € 0 | € 42.000 | + € 42.000 |
| 2030 | € 0 | € 42.000 | + € 42.000 |
| Total | € 240.000 | € 210.000 | − € 30.000 (the residual value) |
The years 2023 to 2025 are left untouched. In the 2026 notes, Kuipers states the nature of the change, the effect on 2026 (€ 38.000 less depreciation) and an indication for later years: € 38.000 lower in 2027 and 2028, € 42.000 higher in 2029 and 2030 (RJ 145.304 and 145.305).
2. Higher provision for receivables
On € 300.000 of receivables Kuipers kept 2%, € 6.000. Two large customers pay slowly; Kuipers now estimates 5%, € 15.000. The extra € 9.000 is charged in 2026 to the same line item as the earlier additions.
3. More expensive major maintenance on the roof
The roof of the hall gets major maintenance every six years; the estimate was € 60.000, so € 10.000 a year into the maintenance provision. After three years the provision stands at € 30.000. At the start of 2026 the maintenance turns out to cost € 90.000. From financial year 2026, Kuipers spreads the amount still to be built up of € 60.000 over the three remaining years: € 20.000 a year, without catch-up addition (RJ 212.451; transition under RJ 212.810). Under the old catch-up method it would first have caught up € 15.000 in 2026 and then added € 15.000 a year; over three years the total is € 60.000 in both cases.
What each class explains in the notes
| Class | Notes |
|---|---|
| Micro | None (art. 2:395a(6) DCC). The processing does follow the RJk (M1.301). |
| Small | No mandatory notes in the RJk; voluntary is allowed. Where there is doubt between a change in estimate and in policy, explaining is also a choice (RJk A3.204). |
| Medium-sized and large | Nature of the change and the effect on the current year if the change is material, or a statement that the effect cannot be determined; a numerical indication for later years if those are significant (RJ 145.304 and 145.305). |
Common mistakes
- Processing a longer useful life retrospectively and thereby increasing equity.
- Treating a different depreciation method as a change in accounting policy and restating the comparative figures.
- Putting the effect of a higher warranty or receivables provision under a separate "exceptional charges" line instead of where the estimate always was.
- Still making catch-up additions to a maintenance provision after 2026.
- Presenting an error from an earlier year as a change in estimate; see correction of errors.
How it works in Jaarrekening.io
Jaarrekening.io asks whether estimates changed this financial year, which and why, what the effect is on this year and, if it can be estimated, on later years. For a medium-sized or large entity those answers belong in the notes; for a small entity the section is voluntary.
Sources
- Art. 2:384 DCC: accounting policies and prudence (wetten.overheid.nl, in Dutch)
- Art. 2:386 DCC: depreciation (wetten.overheid.nl, in Dutch)
- RJ Publication 2025-3A: including the maintenance provision (RJ 212.451 and 212.810) (rjnet.nl, in Dutch)
- RJ Publication 2025-10: clarifications to RJk A3 (rjnet.nl, in Dutch)
- Financial Reporting Council (Raad voor de Jaarverslaggeving): Guidelines (rjnet.nl)
Frequently asked questions
Is a different depreciation method a change in accounting policy?
No. Under RJ 145 and RJk A3.202, both a different depreciation rate and a different depreciation method are a change in estimate. You process it prospectively, from the year of the change, and do not adjust earlier years.
Do I have to restate the comparative figures for a change in estimate?
No. A change in estimate may not be applied retrospectively (RJ 145.301, RJk A3.205). The comparative figures stay the same; the effect goes into the current year and, if the change carries through, into the years after.
In which line item do I book the effect of a change in estimate?
In the same line item of the profit and loss account as the original estimate (RJ 145.303, RJk A3.207). A longer useful life therefore lowers depreciation; a higher provision for doubtful debts goes where the additions have always been.
Does a small BV have to explain a change in estimate?
The RJk does not oblige a small entity to explain a change in estimate. Doing so voluntarily is allowed, and where it is doubtful whether it is a change in estimate or in policy, the BV may consider explaining that (RJk A3.204). A medium-sized or large entity does explain nature and effect (RJ 145.304 and 145.305).
What changes from 2026 for the maintenance provision?
If the estimated costs or the interval of major maintenance change, you spread the amount still to be built up over the remaining build-up period. A catch-up addition in one go is no longer allowed (RJ 212.451). Anyone who worked differently before may apply the new rule prospectively from financial year 2026 (RJ 212.810).
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