RJ 224 and RJ 258: accrued assets and accrued liabilities
Accrued assets (overlopende activa) are prepaid costs and income still to be received; accrued liabilities (overlopende passiva) are income received in advance and costs still to be paid. RJ 224 and RJ 258 require a systematic allocation across periods and recommend a separate balance sheet line if the amount matters. A micro-entity may omit them for other operating expenses, with a statement below the balance sheet.
The short answer
Accrued assets (overlopende activa) are prepaid costs and income still to be received; accrued liabilities (overlopende passiva) are income received in advance and costs still to be paid. RJ 224 and RJ 258 require a systematic allocation across periods and recommend a separate balance sheet line if the amount matters. A micro-entity may omit them for other operating expenses, with a statement below the balance sheet.
Updated 30 October 2026
Key facts
| Legal basis | art. 2:364(3) and (4) DCC; for micro art. 2:395a(3) DCC |
| Guidelines | RJ 224 Accrued assets and RJ 258 Accrued liabilities, both amended 2023 and in force from financial year 2024; micro and small: RJk B5.2 and B9.4 |
| Regulated elsewhere | Accrued holiday days and holiday pay (RJ 271.203), investment grants (RJ 274) |
| Term | If they are a separate line on the balance sheet, medium-sized and large entities state the part that falls due after more than one year (RJ 224.106 and 258.107) |
What the law requires
3. Under current assets the following are included separately: inventories, receivables, securities, cash and cash equivalents and, insofar as they are not stated under receivables, accrued assets.
4. Under liabilities the following are included separately: equity, provisions, liabilities and, insofar as they are not stated under liabilities, accrued liabilities.
The law therefore gives a choice: a separate line next to the receivables and liabilities, or inclusion within them. It says nothing more; the detail comes from two short chapters of the RJ. Both recommend showing accruals and deferrals separately only if the amount is material, and otherwise adding them to other receivables or other liabilities (RJ 224.105 and 258.106). You make the nature of a material item visible with a separate line, a clear name or an explanation in the notes (RJ 224.102 and 258.102).
What is and is not an accrual or deferral
| Accrual or deferral | Not an accrual or deferral | |
|---|---|---|
| Assets | Prepaid insurance premium, membership fee, subscription or rent; interest still to be received or costs to be reclaimed (RJ 224.102) | Invoiced turnover (that is a trade receivable), a prepayment on inventory (belongs under inventories), a prepayment on a machine (tangible fixed assets) |
| Liabilities | Subscription fees or membership fees received in advance; energy, telephone or accrued interest still to be paid, even if the settlement is an estimate (RJ 258.102) | An invoice received (that is a trade payable), an obligation of uncertain amount or timing (that is a provision) |
A prepaid cost item does not lead to a receipt, as a receivable does; you capitalise it because you get a right in return, such as insurance cover or access to a service (RJ 224.103). Expenditure that does not produce an intangible asset, such as advertising or training, is charged to the result as soon as the service has been delivered; until then a prepayment may remain as an accrued asset (RJ 224.102 with RJ 210.235). Conversely, you settle an amount received in advance not with money but with the performance you still have to deliver (RJ 258.103).
Allocating to periods
Both chapters require a systematic allocation: by time, or by production, sales or the services to be delivered (RJ 224.104 and 258.104). You spread an annual premium per month; a prepaid maintenance contract for ten visits by the number of visits carried out. Choose one measure per type of item and stick to it.
If an accrued liability runs for several years, such as a three-year subscription that the customer paid in advance, RJ 258.102 recommends showing the part for the coming year under current liabilities. The mirror image applies on the asset side: for a separate line, medium-sized and large entities state the amount with a term of more than one year (RJ 224.106). For small entities that disclosure is a consideration (RJk B5.203 and B9.403); if a small legal entity adds the item to the receivables, it counts towards the total in art. 2:370(2) DCC.
Micro: omit for other operating expenses
The provisions of paragraphs 3 and 4 of article 364 concerning accrued assets and liabilities do not apply to the other operating expenses referred to in article 377(3)(j). The legal entity states at the bottom of the balance sheet the fact that no accrued assets and liabilities have been included.
The exemption is narrow. It applies only to other operating expenses: accommodation, office, insurance, subscriptions, advertising, advice. A micro BV therefore does not have to capitalise prepaid rent (RJk M1.302). Turnover that has been received but still has to be delivered, interest, wages and purchase costs of goods are not covered: as with any other legal entity, these are allocated to the correct period. Whoever applies the exemption puts the statement below the balance sheet of both the prepared and the filed annual accounts (art. 2:395a(8) DCC).
Omitting them is an accounting policy. If you use the exemption for the first time on the transition to the micro regime, that is a change of policy with adjusted comparative figures, which a micro-entity does not have to explain (RJk M1.304).
Version in force in 2025, 2026 and 2027
RJ 224 and RJ 258 were last amended in 2023 and have applied in that form since financial year 2024; the 2026 and 2027 editions leave them untouched. In the RJk, paragraphs B5.2 and B9.4 did not change in substance between the 2025 and 2027 editions (in B9.403 only a typing error was corrected). The micro exception of art. 2:395a(3) DCC is also the same in these three financial years.
By size class
| Class | Recognition | Presentation and notes |
|---|---|---|
| Micro | Mandatory, except for other operating expenses if the legal entity chooses the exemption | Included in the totals of current assets and liabilities; if omitted, one sentence below the balance sheet |
| Small | Allocate in full | Separate line or within receivables and liabilities; stating the part longer than one year is a consideration (RJk B5.203) |
| Medium-sized | Allocate in full | For a separate line: part longer than one year (RJ 224.106, 258.107); the line remains in the published balance sheet (art. 2:397(5) DCC) |
| Large | Allocate in full | As medium-sized |
Case study: a consultancy closes 2026
Consultancy Kompasroos BV (fictitious) has a financial year equal to the calendar year. On 31 December 2026 five items are relevant:
| Item | Facts | Accrual or deferral at 31-12-2026 |
|---|---|---|
| Professional liability insurance | € 3.600 paid on 1 October 2026 for twelve months | Asset: 9 × € 300 = € 2.700 |
| Software licence | € 2.400 paid on 1 July 2026 for 24 months | Asset: 18 × € 100 = € 1.800, of which € 600 after 2027 |
| Interest on a deposit | Fourth quarter, credited in January | Asset: € 250 |
| Energy December | Settlement follows in February, estimated | Liability: € 900 |
| Workshops | Clients paid in December for sessions from January to June 2027 | Liability: € 12.000 |
Accrued assets: € 2.700 + € 1.800 + € 250 = € 4.750, of which € 600 has a term of more than one year. Accrued liabilities: € 900 + € 12.000 = € 12.900. As a medium-sized legal entity with a separate line, Kompasroos states that € 600 in the notes. As a small legal entity it may add both items to other receivables and other liabilities.
As a micro-entity Kompasroos does not have to book the insurance, the software and the energy as accruals, because these are other operating expenses. If it chooses this, it takes the full € 3.600 and € 2.400 as costs in 2026, and the December energy only in 2027. Its costs for 2026 are therefore € 2.700 + € 1.800 − € 900 = € 3.600 higher, and its equity at 31 December 2026 € 3.600 lower. The interest of € 250 and the € 12.000 received in advance simply remain on the balance sheet: these are financial income and turnover. Below the balance sheet it says: ‘No accrued assets and liabilities have been included for other operating expenses.’
Common mistakes
- Applying the micro exception also to turnover received in advance or to wages.
- Booking an estimated obligation of uncertain amount and timing as ‘still to be paid’, when it is a provision.
- Showing a prepayment for several years entirely as current without stating the part after one year.
- Forgetting accrued holiday pay and untaken holiday days; these follow RJ 271 and do belong on the balance sheet (RJ 258.109).
- Omitting the statement below the balance sheet at a micro BV when the exemption is used.
How it works at Jaarrekening.io
For a micro-entity, Jaarrekening.io asks in the notes questions whether you include no accruals and deferrals for other operating expenses. If yes, the app puts the mandatory sentence below the balance sheet, in the prepared and the published version and in the XBRL file. In Bookkeeping, the Accruals and deferrals section keeps a register of prepaid costs, income received in advance, amounts still to be paid and amounts still to be received, and spreads the amount per month or per day over the term.
Sources
- Art. 2:364 DCC: classification of assets and liabilities (wetten.overheid.nl, in Dutch)
- Art. 2:395a DCC: micro legal entities, paragraph 3 accruals and deferrals (in Dutch)
- Art. 2:370 DCC: term of receivables (in Dutch)
- Foreword to the 2026 and 2027 editions: what changed per chapter (rjnet.nl, in Dutch)
- Overview of the Dutch Accounting Standards (rjnet.nl, in Dutch)
Frequently asked questions
What is the difference between an accrued liability and a provision?
With an accrued liability, the amount and the period are broadly fixed, such as the December energy bill that has yet to be invoiced; an estimate is allowed (RJ 258.102). A provision is an obligation whose size or timing of settlement is uncertain, such as a warranty obligation or a reorganisation. Provisions fall under RJ 252 and art. 2:374 DCC.
Does a micro BV have to include accruals and deferrals?
For other operating expenses a micro BV (private limited company) may omit them, for example prepaid rent or insurance (art. 2:395a(3) DCC; RJk M1.302). It then states below the balance sheet that they are missing. For turnover, wages, interest and purchase costs of goods the normal rules apply: income received in advance therefore remains an accrued liability.
May I include accrued assets under other receivables?
Yes. The law allows this (art. 2:364(3) DCC) and RJ 224.105 recommends a separate line only if the amount is material. The same applies to accrued liabilities under liabilities (RJ 258.106). If the nature of the item matters for a true and fair view, make it visible with a name or an explanation in the notes.
How do I treat a subscription that the customer pays three years in advance?
The receipt is income received in advance, which you recognise as turnover systematically over the three years (RJ 258.104). You preferably show the part for the coming year under current liabilities; the part after that may remain non-current (RJ 258.102). Medium-sized and large entities state, for a separate line, the part with a term of more than one year (RJ 258.107).
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