Imputed costs
type: Concept
broader: B.03.02.02 Cost categories
broader: Costs
preferred label: Kalkulatorische Kosten @de
gvkppn: 091369762
label: Kalkulatorische Abschreibungen @de
label: Kalkulatorische Zinsen @de
related: Principle of prudence
related: Opportunity cost
type: Descriptor
is in scheme: STW Thesaurus for Economics
has narrower match: Imputed interest
has narrower match: Kalkulatorischer Zins
is part of: STW Thesaurus for Economics

Imputed costs
label: Kalkulatorische Kosten @de

Kalkulatorische Kosten

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

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

Principle of prudence
type: Descriptor
label: Risikobilanzierung @de
label: Bilanzielle Risikobewertung @de
label: Höchstwertprinzip @de
label: Niederstwertprinzip @de
label: Vorsichtsprinzip @de
label: Bilanzielle Risikovorsorge @de
label: Schwebende Geschäfte @de
label: Accounting conservatism
type: Concept
related: Imputed costs

Opportunity cost
type: Descriptor
label: Opportunitätskosten @de
label: Shadow price
label: Schattenpreis @de
type: Concept
related: Imputed costs

Imputed interest
label: Kalkulatorische Zinsen @de
broad match: Imputed costs

Kalkulatorischer Zins
label: Kalkulatorische Zinsen @de
broad match: Imputed costs

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.

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).

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

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 exact match
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.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

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

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

Descriptor
type: Class

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

Concept
type: Class