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bookkeeping.ttl
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@prefix bk:<http://gams.uni-graz.at/rem/bookkeeping/#> .
@prefix rdfs:<http://www.w3.org/2000/01/rdf-schema#> .
@prefix cidoc-crm:<http://www.cidoc-crm.org/cidoc-crm/> .
@prefix rdf:<http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix owl:<http://www.w3.org/2002/07/owl#> .
# rev. 18-09-11 [email protected] : add Agent / principal relationship
bk:Transaction a rdfs:Class .
bk:Party a rdfs:Class;
rdfs:subClassOf bk:Between, cidoc-crm:E39_Actor ;
rdfs:comment "is an actor in a transaction." .
bk:Account
a rdfs:Class ;
rdfs:subClassOf bk:GroupOfEconomicFacts ;
rdfs:subClassOf bk:Between, cidoc-crm:E28_Conceptual_Object ;
rdfs:comment "is an abstract concept of organisation of economic activities being part of a system of evaluation of these economic activities." .
# CIDOC-CRM: can the abstract concept of an account be defined more specifically (E89_propositional object or E55_type ?
bk:Between a rdfs:Class ;
rdfs:subClassOf cidoc-crm:E71_Man-Made_Thing ;
rdfs:comment "is a generic class for any concept which can be part of transaction in abstract bookkeeping." .
bk:consists-of
a rdfs:Property ;
rdfs:domain bk:Transaction ;
rdfs:range bk:Transfer ;
rdfs:comment "A transcation consists of a group of transfers. " .
# cidoc-crm:P9_consist_of seems to be good candidate, but it is only defined by the temporal entailment while the bk:Transfer-bk:Transaction relationship creates a propositional relationship as well.
bk:Transfer a rdfs:Class ;
rdfs:subClassOf cidoc-crm:E7_Activity ;
rdfs:comment """is the action in which one party conveys property rights to another party or in which economic facts of an actor are assigned to an account.""" .
# To check how the bookkeeping sentence (debit per credit) should be represented in this as well or if the distinction between transfer of ownership (E8 Acquistion) and attribute assignement in the bookkeeping process (E13 Attribute assignment) is a better solution
bk:from
a rdfs:Property ;
rdfs:domain bk:Transfer ;
rdfs:range bk:Between ;
rdfs:comment "A measurable is transfered from one party or account " .
#
#CIDOC-CRM:
# rdfs:subPropertyOf cidoc-crm:P11_had_participant seems to be good candidate, but it does not cover transfers involving accounts.
#
bk:to
a rdfs:Property ;
rdfs:domain bk:Transfer ;
rdfs:range bk:Between ;
rdfs:comment "A measurable is transfered to one party or account " .
bk:transfers
a rdfs:Property ;
rdfs:domain bk:Transfer ;
rdfs:range bk:Measurable ;
rdfs:comment "A transfer conveys something." .
#
# cidoc-crm:P12_occured_in_the_presence_of does make sense? A transcation could be executed far away of the objects transfered (e.g. by contract).
bk:Measurable
a rdfs:Class ;
rdfs:subClassOf cidoc-crm:E77_Persistent_item ;
rdfs:comment "is something which can be measured." .
# How is that related to cidoc-crm E55_Type ?
bk:quantity
a rdfs:Property ;
rdfs:subClassOf cidoc-crm:P90_has_value ;
rdfs:domain bk:Measurable .
#A literal with a numerical datadtype as range
bk:unit
a rdfs:Property ;
rdfs:subClassOf cidoc-crm:P91_has_unit ;
rdfs:domain bk:Measurable .
# Model the measurabel with the help of cidoc-crm:P3_has_dimenion and cidco-crm:E54_Dimension ?
bk:setsPrice
a rdfs:Property ;
rdfs:domain bk:Transfer ;
rdfs:range bk:Price .
bk:Price
a rdfs:Class ;
rdfs:subClassOf bk:Conversion ;
rdfs:comment "is the relationship of the quantity of a measruable to another when it is exchanged or demanded in barter or sale." .
bk:Conversion
a rdfs:Class ;
rdfs:subClassOf cidoc-crm:E3_Condition_State ;
rdfs:comment "is the relationship of the quantity of a measruable to another." .
bk:Tax
a rdfs:Class ;
rdfs:subClassOf bk:Price ;
rdfs:comment "sets a proportion of the quantity of a measurable to another by legal or other force." .
bk:priceOf
a rdfs:Property ;
rdfs:domain bk:Measurable ;
rdfs:range bk:Measurable .
bk:attested
a rdfs:Property ;
rdfs:subPropertyOf cidoc-crm:P70i_is_documentd_in ;
rdfs:domain bk:Transfer ;
rdfs:range cidoc-crm:E13_Document .
# bk:occurs-at owl:sameAs cidoc-crm:P7_took_place_at .
# bk:occurs-when
bk:Liability
a rdfs:Class ;
rdfs:subClassOf bk:Transfer .
bk:held
a rdfs:Property ;
rdfs:subPropertyOf bk:from ;
rdfs:domain bk:Liability ;
rdfs:range bk:Party .
bk:owedto
a rdfs:Property ;
rdfs:subPropertyOf bk:to ;
rdfs:domain bk:Liability ;
rdfs:range bk:Party .
bk:MonetaryValue a rdfs:Class ;
rdfs:subClassOf bk:Measurable .
bk:Total a rdfs:Class .
bk:on
a rdfs:Property ;
rdfs:domain bk:Total ;
rdfs:range bk:GroupOfEconomicFacts ;
rdfs:comment "a total is calculated on a group of economic facts, e.g. an account.".
bk:Balancing
a rdfs:Class ;
rdfs:subClassOf cidoc-crm:E5_Event ;
rdfs:comment "is the activity in which a state of economic affairs is fixed for further use.".
bk:Balance
a rdfs:Class ;
rdfs:subClassOf bk:Total .
bk:compares a rdfs:Property ;
rdfs:domain bk:Balance ;
rdfs:range bk:GroupOfEconomicFacts .
# Do we have to be this generic or can we reduce that to accounts?
bk:GroupOfEconomicFacts a rdfs:Class ;
rdfs:subClassOf bk:Dimension ;
rdfs:comment "is any kind of economic facts which can be totaled" .
# What is the difference between this class and the XBRL-Dimension?
bk:Entry
a rdfs:Class ;
rdfs:subClassOf bk:Transfer ;
rdfs:label "Bookkeeping entry" ;
rdfs:comment "is an information fragment of a transfer often only naming one party as the other can be deduced from the textual context of the entry." .
bk:credit
a rdfs:Property ;
rdfs:domain bk:Entry .
bk:debit
a rdfs:Property ;
rdfs:domain bk:Entry .
bk:Dimension
a rdfs:Class ;
rdfs:isDefinedBy <http://www.xbrl.org/specification/dimensions/rec-2012-01-25/dimensions-rec-2006-09-18+corrected-errata-2012-01-25-clean.html> .
bk:Rubric
a rdfs:Class ;
rdfs:subClassOf bk:Dimension ;
rdfs:comment "is a intellectual dimenson of the data expressed with the help of a heading to a list, to a table or to similar methods to group entries." .
bk:Commodity
a rdfs:Class ;
rdfs:subClassOf bk:Measurable ;
rdfs:subClassOf <http://www.cidoc-crm.org/cidoc-crm/E19_Physical_Object> ;
rdfs:comment "is an physical object used economic activities." .
bk:Service
a rdfs:Class ;
rdfs:subClassOf bk:Measurable ;
rdfs:subClassOf <http://www.cidoc-crm.org/cidoc-crm/E7_Activity> ;
rdfs:comment "is an activity executed to the benefit of somebody else." .
bk:status
a rdfs:Property ;
rdfs:domain bk:Transaction ;
rdfs:comment "describes the completion status of a transaction ('settled', 'in full' etc.)" .
bk:Agent
a rdfs:Class ;
rdfs:comment "is somebody acting on behalve of a principal in a way that the economic activity of the agent affects directly the economic status of the principal." .
bk:represents
a rdfs:Property ;
rdfs:domain bk:Agent ;
rdfs:range bk:Actor ;
rdfs:comment "describes which principal is economically replaced by the agent." .
#Is this covered by a transfer to a rdf:Party?
#bk:PersonalAccount
# a rdfs:Class ;
# rdfs:subClassOf bk:Account .
# What about other kinds of accounts: real and nominal ?