Value adjustment
broader: Business mathematics
broader: Balancing accounts
broader: Depreciation
type: Concept
type: Descriptor
alternative label: Pauschalwertberichtigung @de
alternative label: Sammelwertberichtigung @de
alternative label: Einzelwertberichtigung @de
gvkppn: 091400392
preferred label: Wertberichtigung @de
is in scheme: STW Thesaurus for Economics

Depreciation
preferred label: Abschreibung @de
type: Descriptor
type: Concept
narrower: Value adjustment

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: Value adjustment

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.

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

Descriptor
type: Class

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: Value adjustment

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

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).