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depcha-ontology.xml
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<?xml version="1.0" encoding="UTF-8"?>
<rdf:RDF xmlns:bk="https://gams.uni-graz.at/o:depcha.bookkeeping" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:gams="https://gams.uni-graz.at/o:gams-ontology/#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" xmlns:xsd="http://www.w3.org/2001/XMLSchema/rdf-schema" xml:lang="en">
<owl:Ontology rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping">
<owl:versionInfo>Version 1.0</owl:versionInfo>
<rdfs:label xml:lang="en">Bookkeeping Data model for Historical Accounts</rdfs:label>
<rdfs:label xml:lang="de">Datenmodell für historische Rechnungsunterlagen</rdfs:label>
<rdfs:comment xml:lang="en">This datamodel describes processes in historical accounting.</rdfs:comment>
<rdfs:comment xml:lang="de">Dieses Datenmodell beschreibt Buchungsprozesse in historischen Rechnungsunterlagen</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q4116214"></rdfs:seeAlso>
<dc:description>The Bookkeeping Ontology is a common knowledge domain and conceptual data model for historical accounting facts. The basis for it is the REA model and it is compliant with the
CIDOC CRM. It formalizes the interpretation of bk:Transaction of bk:Measurable from one bk:Between to another, where bk:Between is defined as an abstract class, which unites bk:Accounts
(e.g. a cash account) or bk:Party (actor) or a unknown bk:Group (4 farmers pay a tax). Its physical representation in a historical source is attests by a bk:Entry. The bk:Entry is an information fragment of a bk:Transaction often
only naming one party as the other can be implicit in the textual context of the entry. Further information on the temporal (bk:when), spatial (bk:where) dimension of a bk:Transaction can
be expressed optionally, as well as a the status of it (bk:status). According to a research question a bk:Transaction can be assigned to a specific context. Every bk:Transaction
bk:consistsOf at least one bk:Transfer. A single bk:Transfer describes the action of transfering a bk:Measurable in one direction (bk:from or bk:to). A bk:Measurable is everything that can
be quantified and is further divided into bk:EconomicGood (bk:Service and bk:Commodity) and bk:MonetaryValues (bk:Tax and bk:Price) with a information about the currency.
Furthermore bk:Measurable is represented by bk:unit (what kind of unit is used), bk:quanity (in which quantity it is measured) and bk:text containing the textfragment of the original source.
bk:EconomicGoods can be classified (what is measured) and can have a bk:Price. A bk:Transfer can be carried out bk:by a bk:Agent. When writing it down into the ledger, bk:debit and bk:credit are coded optionally. </dc:description>
<dc:title>Bookkeeping Datamodel for Historical Accounts</dc:title>
<dc:creator>Christopher Pollin</dc:creator>
<dc:creator>Georg Vogeler</dc:creator>
<dc:date>2018</dc:date>
<dc:identifier>https://gams.uni-graz.at/o:depcha.bookkeeping</dc:identifier>
<dc:publisher>Centre for Information Modellung, University of Graz</dc:publisher>
<dc:rights>https://creativecommons.org/licenses/by-nc/4.0</dc:rights>
</owl:Ontology>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Transaction">
<rdfs:label xml:lang="en">Transaction</rdfs:label>
<rdfs:label xml:lang="de">Transaktion</rdfs:label>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E28_Conceptual_Object"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">A financial transaction is an agreement or communication, carried out between a buyer and a seller to exchange an asset.</rdfs:comment>
<rdfs:comment xml:lang="de">Eine Finanztransaktion ist eine Vereinbarung oder ein Kommunikationsprozess, die zwischen einem Käufer und einem Verkäufer durchgeführt wird, um einen Vermögenswert
oder ein Wirtschaftsgut auszutauschen.</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q1166072"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<div ana="#bk_entry">
<date ana="#bk_when" when="1828-09-22">22nd Septemper 1828</date> To order upon <name ana="#bk_to">T. Smith</name> for 3/ <measure ana="#bk_money #bk_to" quantity="50" unit="cents">50</measure>
</div>
</skos:example>
<skos:example><bk:Transaction> bk:consistsOf <bk:Transfer>; bk:when "1828-09-22"; bk:entry "To order upon T. Smith for 3/ 50".</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer">
<rdfs:label xml:lang="en">Transfer</rdfs:label>
<rdfs:label xml:lang="de">Transfer</rdfs:label>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E5_Event"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">A Transfer is the action in which one party cedes property rights to another parties.</rdfs:comment>
<rdfs:comment xml:lang="de">Als Transfer versteht man die Aktion in der Geld, Waren o. Ä. von einem Konto oder Akteur zum anderen übermittelt wird.</rdfs:comment>
<skos:example rdf:parseType="Literal">
<div ana="#bk_entry">
<measure ana="#bk_money #bk_from" quantity="10" unit="dollars">10$</measure> from <name ana="#bk_from">T. Smith</name> to <name ana="#bk_to">Darius D.</name>
</div>
</skos:example>
<skos:example><bk:Transfer> bk:transfers <bk:Commodity>; bk:from <bk:Between>; bk:to <bk:Between>.</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Between">
<rdfs:label xml:lang="en">Between</rdfs:label>
<rdfs:label xml:lang="de">Between</rdfs:label>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E28_Conceptual_Object"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">An abstract class for any concept which can be part of transaction in abstract bookkeeping, connecting bk:from and bk:to.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein genersiche Klasse, die bk:from und bk:to verbindet.</rdfs:comment>
<skos:example rdf:parseType="Literal">
<name ana="#bk_to">T. Smith</name>
</skos:example>
<skos:example><bk:Transfer> bk:to <bk:Between>. <bk:Between> bk:name "T. Smith".</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Agent">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E39_Actor"></rdfs:subClassOf>
<rdfs:label xml:lang="en">Agent</rdfs:label>
<rdfs:label xml:lang="de">Vermittler</rdfs:label>
<rdfs:comment xml:lang="en">Someone delivers something for somebody else.</rdfs:comment>
<rdfs:comment xml:lang="de"></rdfs:comment>
<skos:example rdf:parseType="Literal"> To ax dlvd <name ana="#bk_agent" ref="#pers.1">By Puffer</name> 9/1</skos:example>
<skos:example><bk:Transfer> bk:by <bk:Agent>.</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#TypeAssignment">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E17_Type_Assignment"></rdfs:subClassOf>
<rdfs:label xml:lang="en">TypeAssignment</rdfs:label>
<rdfs:label xml:lang="de">Kontextzuordnung</rdfs:label>
<rdfs:comment xml:lang="en">Assigns transactions to a context as a scientific interpretation.</rdfs:comment>
<rdfs:comment xml:lang="de">Weist Transaktionen als fachwissenschaftliche Interpretation einem Kontext zu zusammen.</rdfs:comment>
<skos:example rdf:parseType="Literal">
<div ana="#bk_entry #bk_assigned">To ax dlvd By Puffer 9/1</div>
</skos:example>
<skos:example><bk:Transaction> bk:assigned <bk:TypeAssignment>.</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Account">
<rdfs:label xml:lang="en">Account</rdfs:label>
<rdfs:label xml:lang="de">Konto</rdfs:label>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Between"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">An account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically
recorded with debit and credit entries.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein Konto ist die zentrale Datenstruktur in der Buchführung sowie im Zahlungsverkehr.</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q508295"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<span ana="#bk_from #bk_account" ref="#acc_1">Cash Account</span>
</skos:example>
<skos:example><bk:Account> bk:name "Cash Account".</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Group">
<rdfs:label xml:lang="en">Group</rdfs:label>
<rdfs:label xml:lang="de">Gruppe</rdfs:label>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E74_Group"></rdfs:subClassOf>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Between"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">A group of agents involved togehter in a transaction.</rdfs:comment>
<rdfs:comment xml:lang="de">Eine Gruppe von Akteuren ist gemeinsam an einer Transaktion beteiligt.</rdfs:comment>
<skos:example rdf:parseType="Literal">
<span ana="#bk_from #bk_group" ref="#group_1">4 farmers and 1 smith</span> payed a tax for land. </skos:example>
<skos:example><bk:Group> bk:name "4 farmers and 1 smith".</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Party">
<rdfs:label xml:lang="en">Party</rdfs:label>
<rdfs:label xml:lang="de">Akteur</rdfs:label>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Between"></rdfs:subClassOf>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E39_Actor"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">An actor in a transaction.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein Akteur in einer Transaktion.</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q508295"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<name ana="#bk_from #bk_party" ref="#person_1">Christopher Pollin</name>
</skos:example>
<skos:example><bk:Party> bk:name "Christopher Pollin".</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Measurable">
<rdfs:label xml:lang="en">Measurable</rdfs:label>
<rdfs:label xml:lang="de">Quantifizierbares</rdfs:label>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E71_Man-Made_Thing"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">Everything that can be quantified.</rdfs:comment>
<rdfs:comment xml:lang="de">Alles was quantifiziert (gezählt) werden kann</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#EconomicGood">
<rdfs:label xml:lang="en">Economic Good</rdfs:label>
<rdfs:label xml:lang="de">Wirtschaftsgut</rdfs:label>
<rdfs:comment xml:lang="en">An economic good is a good or service that has a benefit (utility) to society. Also, economic goods have a degree of scarcity and therefore an opportunity cost.</rdfs:comment>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Measurable"></rdfs:subClassOf>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Commodity">
<rdfs:label xml:lang="en">Commodity</rdfs:label>
<rdfs:label xml:lang="de">Ware</rdfs:label>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#EconomicGood"></rdfs:subClassOf>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E19_Physical_Object"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">A commodity is an economic good</rdfs:comment>
<rdfs:comment xml:lang="de">Handelsware ist eine Sammelbezeichnung für die von Gewerbetreibenden umgesetzten materiellen Wirtschaftsgüter.</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q317088"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_commodity" commodity="commodity" quantity="1" unit="cow">1 cow</measure>
</skos:example>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_commodity" commodity="sugar" quantity="1" unit="lb">1 lb Sugar</measure>
</skos:example>
<skos:example> bk_when;bk_text;bk_from;bk_to;bk_commodity 1690-10-01;Christopher gives Georg 1 cow ;Christopher;Georg;1 cow </skos:example>
<skos:example> bk_when;bk_text;bk_from;bk_to;bk_money;bk_commodity 1690-10-01;Christopher buys 3 bags rice from Georg for 10 €;Christopher;Georg;10 (€);3 (bags rice) </skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Service">
<rdfs:label xml:lang="en">Service</rdfs:label>
<rdfs:label xml:lang="de">Dienstleistung</rdfs:label>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E7_Activity"></rdfs:subClassOf>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#EconomicGood"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">A service is a transaction in which no physical goods are transferred from the seller to the buyer.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein immaterielles Gut, das entsteht, wenn ein Wirtschaftssubjekt für ein anderes eine entgeltliche Tätigkeit ausübt</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q7406919"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_service" commodity="work" quantity="3" unit="hours"> cutting trees for 3 hours.</measure>
</skos:example>
<skos:example rdf:parseType="Literal">
<span ana="#bk_service">By work</span>
</skos:example>
<skos:example> bk_whe;bk_text;bk_from;bk_to;bk_money;bk_commodity; 2018-10-01;Christopher buys 3 bags rice from Georg for 10 €;Christopher;Georg;10 (€);3 (bags rice) </skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#MonetaryValue">
<rdfs:label xml:lang="en">Monetary Value</rdfs:label>
<rdfs:label xml:lang="de">Geldwert</rdfs:label>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Measurable"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">The amount of value an item or a service has in relation to if it were sold for cash to a willing buyer. A Monetary Value can consist of subtotals, which are
monetary values too. </rdfs:comment>
<rdfs:comment xml:lang="de">Geldwert ist in der Volkswirtschaftslehre das Austauschverhältnis zwischen Geld und Gütern oder Dienstleistungen.</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q1499548"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_money" commodity="currency" quantity="1" unit="dollars">1 $</measure>
<measure ana="#bk_money" commodity="currency" quantity="50" unit="gams.uni-graz.at/currency#cents">50 c</measure>
</skos:example>
<skos:example>bk_when;bk_text;bk_from;bk_to;bk_money; 1808-08-01;1/4 lb Powder 2/6 2 lb Shot 5/;Stagville;William Pettigrew Jr.;7 (s) 6 (d);0,25 (lb Powder) 0.33 (lb Shot)</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Price">
<rdfs:label xml:lang="en">Price</rdfs:label>
<rdfs:label xml:lang="de">Preis</rdfs:label>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#MonetaryValue"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">The quantity of payment or compensation given by one party to another in return for one unit of goods or services.</rdfs:comment>
<rdfs:comment xml:lang="de">In Geldeinheiten gezahlte Gegenleistung für eine bestimmte Mengeneinheit von erworbenen Produkten oder Dienstleistungen</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q160151"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_commodity" commodity="powder" quantity="0.25" unit="lb">1/4 lb Powder</measure> for <measure ana="#bk_price" commodity="currency" quantity="2" unit="shilling">2 s</measure>
</skos:example>
<skos:example><bk:Transfer> bk:transfers <bk:Price>. <bk:Price> bk:from <bk:Between>.</skos:example>
</rdfs:Class>
<rdfs:Class rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#Tax">
<rdfs:label xml:lang="en">Tax</rdfs:label>
<rdfs:label xml:lang="de">Steuer</rdfs:label>
<rdfs:subClassOf rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#MonetaryValue"></rdfs:subClassOf>
<rdfs:comment xml:lang="en">Method to impose financial charge or other levy upon a taxpayer by a government or functional equivalent.</rdfs:comment>
<rdfs:comment xml:lang="de">Öffentlich-rechtliche Abgabe von Geld</rdfs:comment>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q8161"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_tax" commodity="currency" quantity="30" unit="$">paying 30 $ taxes</measure>
</skos:example>
<skos:example><bk:Tax> bk:transfers <bk:Tax>. <bk:Tax; bk:from <bk:Between>.</skos:example>
</rdfs:Class>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#transfers">
<rdfs:label xml:lang="en">transfers</rdfs:label>
<rdfs:label xml:lang="de">übermitteln</rdfs:label>
<rdfs:comment xml:lang="en">A transfer conveys something. Multiple (at least on) transfers can describe a transaction.</rdfs:comment>
<rdfs:comment xml:lang="de">Etwas wird an jemand anderen übermittel.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Measurable"></rdfs:range>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#from">
<rdfs:label xml:lang="en">from</rdfs:label>
<rdfs:label xml:lang="de">von</rdfs:label>
<rdfs:comment xml:lang="en">Something goes away from somebody. An account decreases.</rdfs:comment>
<rdfs:comment xml:lang="de">Etwas geht von einem Akteur / Konto weg.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Between"></rdfs:range>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_money #bk_from" commodity="currency" quantity="260" unit="dollars">260 $</measure> from <name ana="#bk_from" ref="org.3">Wollaeger</name> to <name ana="#bk_to" ref="Schlitz">Schlitz</name>
</skos:example>
<skos:example><bk:Transfer> bk:transfers <bk:Measurable>; bk:from <bk:Between>.</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#to">
<rdfs:label xml:lang="en">to</rdfs:label>
<rdfs:label xml:lang="de">nach</rdfs:label>
<rdfs:comment xml:lang="en">Something goes to somebody. An account increases.</rdfs:comment>
<rdfs:comment xml:lang="de">Etwas geht zu einem Akteur / Konto.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Between"></rdfs:range>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_money #bk_to" commodity="currency" quantity="260" unit="dollars">260 $</measure> from <name ana="#bk_from" ref="org.3">Wollaeger</name> to <name ana="#bk_to" ref="Schlitz">Schlitz</name>
</skos:example>
<skos:example><bk:Transfer> bk:transfers <bk:Measurable>; bk:to <bk:Between>.</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#consistsOf">
<rdfs:label xml:lang="en">consistsOf</rdfs:label>
<rdfs:label xml:lang="de">besteht aus</rdfs:label>
<rdfs:comment xml:lang="en">A transaction consists of a number of transfers.</rdfs:comment>
<rdfs:comment xml:lang="de">Eine Transaktion besteht aus mehreren Transfers.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transaction"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer"></rdfs:range>
<skos:example><bk:Transaction> bk:consistsOf <bk:Transfer>.</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#attestedBy">
<rdfs:label xml:lang="en">attestedBy</rdfs:label>
<rdfs:label xml:lang="de">beglaubigt durch</rdfs:label>
<rdfs:comment xml:lang="en">A transfer has a physical representation (text) in a source.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein Transfer besitz einen physische (textuelle) Representation in einer Quelle.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transaction"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<skos:example rdf:parseType="Literal">
<div ana="bk_entry">To ax dlvd By Puffer 9/1</div>
</skos:example>
<skos:example><bk:Transaction> bk:entry "To ax dlvd By Puffer 9/1 1 50".</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#assigned">
<rdfs:label xml:lang="en">assigned</rdfs:label>
<rdfs:label xml:lang="de">zugeordnet</rdfs:label>
<rdfs:comment xml:lang="en">Assigns transactions to a specific type or context. This decision is made by a scholar. This can be done in the course of a specific research question. Everything n
the @ana not starting with bk_ ist a type assignment</rdfs:comment>
<rdfs:comment xml:lang="de">Ordnet Transaktionen einem bestimmten Typ bzw. Kontext zu. Diese Entscheidung wird vom Fachwissenschaftler getroffen und können im Zuge einer bestimmten
Forschungsfrage stehen.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transaction"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#TypeAssignment"></rdfs:range>
<rdfs:subPropertyOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/P42_assigned"></rdfs:subPropertyOf>
<skos:example rdf:parseType="Literal">
<div ana="#bk_entry #TypeAssignment">To ax dlvd By Puffer 9/1</div>
</skos:example>
<skos:example><bk:Transaction> bk:assigned <bk:TypeAssignment>.</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#by">
<rdfs:label xml:lang="en">by</rdfs:label>
<rdfs:label xml:lang="de">bei</rdfs:label>
<rdfs:comment xml:lang="en">A transfer can be carried out by an agent.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein Transfer kann durch eine dritte Person vermittelt bzw. durchgeführt werden.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Agent"></rdfs:range>
<skos:example rdf:parseType="Literal"> To ax dlvd <name ana="#bk_Agent" ref="pers.1">By Puffer</name> 9/1 </skos:example>
<skos:example><bk:Transfer> bk:by <bk:Agent>.</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#price">
<rdfs:label xml:lang="en">price</rdfs:label>
<rdfs:label xml:lang="de">hat Preis</rdfs:label>
<rdfs:comment xml:lang="en">A bk:EconomicGood can have a bk:Price.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein bk:EconomicGood kann einen Preis haben.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#EconomicGood"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Price"></rdfs:range>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_price" quantity="5" unit="dollar">5 $</measure>
</skos:example>
<skos:example><bk:EconomicGood> bk:price <bk:Price>.</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#converts">
<rdfs:label xml:lang="en">converts</rdfs:label>
<rdfs:label xml:lang="de">kovertiert</rdfs:label>
<rdfs:comment xml:lang="en">A bk:Price converts a bk:EconomicGood. (inverse of bk:price)</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Price"></rdfs:domain>
<rdfs:range rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#EconomicGood"></rdfs:range>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#text">
<rdfs:label xml:lang="en">text</rdfs:label>
<rdfs:label xml:lang="de">hat Text</rdfs:label>
<rdfs:comment xml:lang="en">the textual representation of an entitiy.</rdfs:comment>
<rdfs:comment xml:lang="de">Eine textuelle Referenz einer Entität</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Measurable"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_service">5 hours of work</measure>
</skos:example>
<skos:example><Service> bk:text "5 hours of work".</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#debit">
<rdfs:label xml:lang="en">debit</rdfs:label>
<rdfs:label xml:lang="de">Soll</rdfs:label>
<rdfs:comment xml:lang="en">Marks an bk:Transfer as a Transfer to a credit account. The money obtained with the credits is destined as debit in transaction accountsm like
assets.</rdfs:comment>
<rdfs:comment xml:lang="de">Markiert eine bk:Transfer als einen Transfer auf ein ein Soll-Konto, wie z.B. Vermögenswerte wie Bar- und Bankvermögen.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2001/XMLSchema#boolean"></rdfs:range>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q5248104"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<name ana="#bk_to #bk_debit" ref="#debitAccount.1">Cash Account</name>
</skos:example>
<skos:example><bk:Transfer> bk:debit "true".</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#credit">
<rdfs:label xml:lang="en">credit</rdfs:label>
<rdfs:label xml:lang="de">Haben</rdfs:label>
<rdfs:comment xml:lang="en">Marks an bk:Transfer as a transfer on the credit account. The sources for spending money in transaction account is credit, like liabilities.</rdfs:comment>
<rdfs:comment xml:lang="de">Markiert eine bk:Transfer als einen Transfer auf ein Haben-Konto, wie z.B. Verbindlichkeiten wie Kredite und Schulden.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transfer"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2001/XMLSchema#boolean"></rdfs:range>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q305253"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<name ana="#bk_to #bk_credit" ref="11833">Credit Account</name>
</skos:example>
<skos:example><bk:Transfer> bk:credit "true".</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#currency">
<rdfs:label xml:lang="en">currency</rdfs:label>
<rdfs:label xml:lang="de">Währung</rdfs:label>
<rdfs:comment xml:lang="en">A bk:MonetaryValue has a currency (text or URI)</rdfs:comment>
<rdfs:comment xml:lang="de">Ein bk:MonetaryValue hat eine Währung.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#MonetaryValue"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q13582682"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_price" commodity="currency" quantity="2" unit="shilling">2 s</measure>
</skos:example>
<skos:example><bk:MonetaryValue> bk:currency "shilling"</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#classified">
<rdfs:label xml:lang="en">classified</rdfs:label>
<rdfs:label xml:lang="de">klassifiziert</rdfs:label>
<rdfs:comment xml:lang="en">A commodity or service can be classified.</rdfs:comment>
<rdfs:comment xml:lang="de">Ein Gut oder eine Dienstleistung kann klassifiziert werden.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#EconomicGood"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q13582682"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_commodity" commodity="wood" quantity="10" unit="sticks">10 wooden sticks</measure>
</skos:example>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_service" commodity="cutting" quantity="2" unit="hours">cutting sticks for two hours</measure>
</skos:example>
<skos:example><bk:Commodity> bk:unit "sticks"; bk:quantity "10"; bk:classified "wood".</skos:example>
<skos:example><bk:Commodity> bk:unit "cutting"; bk:quantity "2"; bk:classified "hours".</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#quantity">
<rdfs:label xml:lang="en">quantity</rdfs:label>
<rdfs:label xml:lang="de">hat Anzahl</rdfs:label>
<rdfs:comment xml:lang="en">A measurable is countable.</rdfs:comment>
<rdfs:comment xml:lang="de">Etwas Messbares ist zählbar.</rdfs:comment>
<rdfs:subPropertyOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/P90_has_value"></rdfs:subPropertyOf>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Measurable"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2001/XMLSchema#decimal"></rdfs:range>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q309314"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_money" quantity="20" unit="dollar">20 $</measure>
</skos:example>
<skos:example><bk:Money> bk:unit "dollars"; bk:quantity "30"; bk:text "thirty dollars".</skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#unit">
<rdfs:label xml:lang="en">unit</rdfs:label>
<rdfs:label xml:lang="de">hat Einheit</rdfs:label>
<rdfs:comment xml:lang="en">A Measurable has a unit.</rdfs:comment>
<rdfs:comment xml:lang="de">Etwas Messbares hat eine Einheit.</rdfs:comment>
<rdfs:subPropertyOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/P91_has_unit"></rdfs:subPropertyOf>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Measurable"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q47574"></rdfs:seeAlso>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_service" quantity="5" unit="hours">5 h work</measure>
</skos:example>
<skos:example rdf:parseType="Literal">
<measure ana="#bk_money" quantity="20" unit="dollar">20 $</measure>
</skos:example>
<skos:example> <bk:Money> bk:unit "dollar". </skos:example>
<skos:example> <bk:Commodity> bk:unit <https://www.wikidata.org/wiki/Q11570>. </skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#when">
<rdfs:label xml:lang="en">when</rdfs:label>
<rdfs:label xml:lang="de">hat Zeitraum</rdfs:label>
<rdfs:comment xml:lang="en">A bk:Transaction can be related to a date, which can is the date of transaction</rdfs:comment>
<rdfs:comment xml:lang="de">Stellt die Verbindung zu einer Zeitangabe her.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transaction"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2001/XMLSchema#dateTime"></rdfs:range>
<skos:example rdf:parseType="Literal">
<date ana="#bk_when" when="1750-07-10">10. July 1750</date>
</skos:example>
<skos:example> <bk:Transaction> bk:when "1750-06-10". </skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#where">
<rdfs:label xml:lang="en">where</rdfs:label>
<rdfs:label xml:lang="de">hat Ort</rdfs:label>
<rdfs:comment xml:lang="en">A Transaction can be related to a place.</rdfs:comment>
<rdfs:comment xml:lang="de">Eine Transaction steht mit einem Ort in Verbindung</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transaction"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<skos:example rdf:parseType="Literal">
<placeName ana="#bk_where">Graz</placeName>
</skos:example>
<skos:example> <bk:Transaction> bk:where "Graz". </skos:example>
<skos:example> <bk:Transaction> bk:where <http://www.geonames.org/2778067>. </skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#name">
<rdfs:label xml:lang="en">name</rdfs:label>
<rdfs:label xml:lang="de">genannt</rdfs:label>
<rdfs:comment xml:lang="en">Gives a Party or an Account a name.</rdfs:comment>
<rdfs:comment xml:lang="de">Name eines Akteurs oder eines Kontos.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Between"></rdfs:domain>
<rdfs:seeAlso rdf:resource="https://www.wikidata.org/wiki/Q82799"></rdfs:seeAlso>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<skos:example rdf:parseType="Literal">
<name ana="#bk_to" ref="LMWcash" type="account">cash</name>
</skos:example>
<skos:example rdf:parseType="Literal">
<persName ana="#bk_from" ref="pers.1">Darius Drake</persName>
</skos:example>
<skos:example> <bk:Account> bk:name "Cash Account". </skos:example>
<skos:example> <bk:Party> bk:name "Darius Drake". </skos:example>
</rdf:Property>
<rdf:Property rdf:about="https://gams.uni-graz.at/o:depcha.bookkeeping#transactionStatus">
<rdfs:label xml:lang="en">transaction status</rdfs:label>
<rdfs:label xml:lang="de">hat Status</rdfs:label>
<rdfs:comment xml:lang="en">Specifies the status of a transaction.</rdfs:comment>
<rdfs:comment xml:lang="de">Spezifiziert den Status einer Transaktion weiter.</rdfs:comment>
<rdfs:domain rdf:resource="https://gams.uni-graz.at/o:depcha.bookkeeping#Transaction"></rdfs:domain>
<rdfs:range rdf:resource="http://www.w3.org/2000/01/rdf-schema#Literal"></rdfs:range>
<skos:example rdf:parseType="Literal">
<span ana="#bk_status">in full</span>
</skos:example>
<skos:example rdf:parseType="Literal">
<span ana="#bk_status">pp.</span>
</skos:example>
<skos:example rdf:parseType="Literal">
<span ana="#bk_status">settled</span>
</skos:example>
<skos:example> <bk:Transaction> bk:status "pp.".</skos:example>
<skos:example> <bk:Transaction> bk:status "in full".</skos:example>
<skos:example> <bk:Transaction> bk:status "settled".</skos:example>
</rdf:Property>
</rdf:RDF>