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).

Cost pass-through
type: Concept
broader: Cost allocation
broader: Cost accounting
gvkppn: 1766150586
type: Descriptor
preferred label: Kostenüberwälzung @de
alternative label: Pass-through costs
alternative label: Durchgangskosten @de
is in scheme: STW Thesaurus for Economics
useInsteadNote: For intergovernmental fiscal transfers
useInsteadNote: Für Finanzzuweisungen

Cost allocation
preferred label: Kostenverrechnung @de
type: Descriptor
type: Concept
narrower: Cost pass-through

Cost accounting
notation: B.03.02.01
label: Kosten- und Leistungsrechnung @de
preferred label: B.03.02.01 Kosten- und Leistungsrechnung @de
preferred label: B.03.02.01 Cost accounting
type: Thsys
type: Concept
narrower: Cost pass-through

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

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.

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.

useInsteadNote
sub property of: note
definition: For an aspect of the current concept use the concept to which the note points instead of the current.
comment: The note consists of a blank node. It contains a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to the concept which should be used instead.

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

Descriptor
type: Class