Depreciation
type: Concept
alternative label: Abschreibungsverfahren @de
alternative label: AfA (Absetzung für Abnutzung) @de
alternative label: Abschreibungsplan @de
alternative label: Sonderabschreibung @de
alternative label: Absetzung für Abnutzung @de
alternative label: Teilwertabschreibung @de
alternative label: Abschreibungsmethode @de
broader: Mathematical finance
broader: Balancing accounts
broader: Tax accounting
broader: Business mathematics
is in scheme: STW Thesaurus for Economics
preferred label: Abschreibung @de
narrower: Value adjustment
related: Useful life
type: Descriptor
gvkppn: 091345588

Mathematical finance
preferred label: Finanzmathematik @de
type: Descriptor
type: Concept
narrower: Depreciation

Balancing accounts
notation: B.03.01.01
label: Bilanzierung @de
preferred label: B.03.01.01 Bilanzierung @de
preferred label: B.03.01.01 Balancing accounts
type: Thsys
type: Concept
narrower: Depreciation

Tax accounting
notation: B.08.01
label: Steuerbilanz @de
preferred label: B.08.01 Tax accounting
preferred label: B.08.01 Steuerbilanz @de
type: Thsys
type: Concept
narrower: Depreciation

Business mathematics
notation: N.09.01.01
label: Wirtschaftsmathematik @de
preferred label: N.09.01.01 Wirtschaftsmathematik @de
preferred label: N.09.01.01 Business mathematics
type: Thsys
type: Concept
narrower: Depreciation

STW Thesaurus for Economics
type: Dataset
preferred label: Standard-Thesaurus Wirtschaft @de
type: ConceptScheme

Value adjustment
preferred label: Wertberichtigung @de
type: Descriptor
type: Concept
broader: Depreciation

Useful life
preferred label: Nutzungsdauer @de
type: Descriptor
type: Concept
related: Depreciation

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.

Concept
type: Class

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning.
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

Descriptor
type: Class

has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).