Historical cost
label: Anschaffungskosten @de

Concept
type: Class

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

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

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

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

has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

preferred label
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.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related match
sub property of: related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

historical cost
label: acquisition cost basis
label: purchase price
label: Anschaffungskosten @de
label: Anschaffungswert @de

Anschaffungswertprinzip
label: Anschaffungskostenprinzip @de
broad match: Historical costs

Descriptor
type: Class

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

Costs
type: Descriptor
type: Concept
label: Kosten @de
label: Cost
narrower: Historical costs

Historical costs
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 091347130
label: Historic costs
label: Acquisition costs
label: Anschaffungskosten @de
label: Anschaffungswert @de
broader: B.03.02.02 Cost categories
broader: B.03.01.01 Balancing accounts
broader: Accounting valuation
broader: Costs
is in scheme: STW Thesaurus for Economics
has narrower match: Anschaffungswertprinzip
related match: Einstandspreis
related match: Verkauf unter Einstandspreis

Accounting valuation
type: Descriptor
type: Concept
label: Bewertungswahlrecht @de
label: Bewertungsmethode der Bilanz @de
label: Bewertungsgrundsatz der Bilanz @de
label: Bilanzielle Bewertung @de
label: Bewertung in der Bilanz @de
narrower: Historical costs

B.03.02.02 Cost categories
type: Thsys
type: Concept
label: B.03.02.02 Kostenkategorien @de
label: Kostenkategorien @de
label: Cost categories
narrower: Historical costs
notation: B.03.02.02

B.03.01.01 Balancing accounts
type: Concept
type: Thsys
label: B.03.01.01 Bilanzierung @de
label: Bilanzierung @de
label: Balancing accounts
narrower: Historical costs
notation: B.03.01.01

Anschaffung / Kosten
label: Anschaffungskosten @de

Verkauf unter Einstandspreis
label: Untereinstandspreisverkauf @de
related match: Historical costs

Einstandspreis
label: Einstandswert @de
related match: Historical costs