@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix void: <http://rdfs.org/ns/void#> .

<http://zbw.eu/stw/descriptor/12509-2>
  skos:prefLabel "Variable costs"@en, "Variable Kosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/11934-6>
  skos:prefLabel "Transportkosten"@de, "Transport costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12510-3>
  skos:prefLabel "Vertriebskosten"@de, "Distribution costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/19254-2>
  skos:prefLabel "Anpassungskosten"@de, "Adjustment costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://zbw.eu/stw/descriptor/19432-4>
  skos:prefLabel "Sunk costs"@en, "Sunk Costs"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/15773-5>
  skos:prefLabel "Umweltkosten"@de, "Environmental costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12491-2>
  skos:prefLabel "Fixkosten"@de, "Fixed costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/19098-4>
  skos:prefLabel "Kostenstruktur"@de, "Cost structure"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/19849-6>
  skos:prefLabel "Litigation costs"@en, "Gerichtliche Prozesskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/13851-0>
  skos:prefLabel "Construction costs"@en, "Baukosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/18785-4>
  skos:prefLabel "Research expenditure"@en, "Forschungskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/thsys/70175>
  skos:notation "V.00" ;
  rdfs:label "Economics"@en, "Volkswirtschaft"@de ;
  skos:prefLabel "V.00  Volkswirtschaft"@de, "V.00  Economics"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/10011-3> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ;
  rdfs:label "alternative label"@en .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

<http://zbw.eu/stw/descriptor/29657-2>
  skos:prefLabel "Life cycle costing"@en, "Lebenszykluskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/30215-3>
  skos:prefLabel "Performance fee"@en, "Fondskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/10052-3>
  skos:prefLabel "Opportunitätskosten"@de, "Opportunity cost"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12495-1>
  skos:prefLabel "Kalkulatorische Kosten"@de, "Imputed costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/19566-4>
  skos:prefLabel "Labour costs"@en, "Arbeitskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12492-0>
  skos:prefLabel "Indirect costs"@en, "Gemeinkosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12742-3>
  skos:prefLabel "Kostentheorie"@de, "Cost theory"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/10011-3> .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

<http://zbw.eu/stw/descriptor/12249-2>
  skos:prefLabel "Kapitalkosten"@de, "Cost of capital"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

<http://zbw.eu/stw/descriptor/13841-3>
  skos:prefLabel "Wohnkosten"@de, "Housing costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12504-5>
  skos:prefLabel "Produktionskosten"@de, "Production costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12508-4>
  skos:prefLabel "Unit costs"@en, "Stückkosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/namespaces/zbw-extensions/Descriptor>
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/10011-3>
  skos:narrower <http://zbw.eu/stw/descriptor/12491-2>, <http://zbw.eu/stw/descriptor/13841-3>, <http://zbw.eu/stw/descriptor/12249-2>, <http://zbw.eu/stw/descriptor/18785-4>, <http://zbw.eu/stw/descriptor/12495-1>, <http://zbw.eu/stw/descriptor/12492-0>, <http://zbw.eu/stw/descriptor/19432-4>, <http://zbw.eu/stw/descriptor/10140-6>, <http://zbw.eu/stw/descriptor/12510-3>, <http://zbw.eu/stw/descriptor/19254-2>, <http://zbw.eu/stw/descriptor/12508-4>, <http://zbw.eu/stw/descriptor/12509-2>, <http://zbw.eu/stw/descriptor/19849-6>, <http://zbw.eu/stw/descriptor/12504-5>, <http://zbw.eu/stw/descriptor/11934-6>, <http://zbw.eu/stw/descriptor/12407-3>, <http://zbw.eu/stw/descriptor/11555-0>, <http://zbw.eu/stw/descriptor/30215-3>, <http://zbw.eu/stw/descriptor/19566-4>, <http://zbw.eu/stw/descriptor/15773-5>, <http://zbw.eu/stw/descriptor/20881-0>, <http://zbw.eu/stw/descriptor/10058-5>, <http://zbw.eu/stw/descriptor/13851-0>, <http://zbw.eu/stw/descriptor/11551-1>, <http://zbw.eu/stw/descriptor/29657-2> ;
  skos:related <http://zbw.eu/stw/descriptor/12306-2>, <http://zbw.eu/stw/descriptor/10052-3>, <http://zbw.eu/stw/descriptor/12742-3>, <http://zbw.eu/stw/descriptor/12480-0>, <http://zbw.eu/stw/descriptor/19098-4> ;
  skos:prefLabel "Kosten"@de, "Costs"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70175>, <http://zbw.eu/stw/thsys/186754>, <http://zbw.eu/stw/thsys/186753> ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091372259" ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:altLabel "Cost"@en .

<http://zbw.eu/stw/descriptor/11551-1>
  skos:prefLabel "Compliance costs"@en, "Befolgungskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12480-0>
  skos:prefLabel "Kostenrechnung"@de, "Cost accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/11555-0>
  skos:prefLabel "Health care costs"@en, "Gesundheitskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/thsys/186754>
  skos:notation "B.03.02.02" ;
  rdfs:label "Kostenkategorien"@de, "Cost categories"@en ;
  skos:prefLabel "B.03.02.02  Kostenkategorien"@de, "B.03.02.02  Cost categories"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw>
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

<http://zbw.eu/stw/descriptor/12407-3>
  skos:prefLabel "Historical costs"@en, "Anschaffungskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/10058-5>
  skos:prefLabel "Soziale Kosten"@de, "Social costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/20881-0>
  skos:prefLabel "Marginal costs"@en, "Grenzkosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/12306-2>
  skos:prefLabel "Expenditure"@en, "Ausgaben"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/descriptor/10140-6>
  skos:prefLabel "Informationskosten"@de, "Information costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/10011-3> .

<http://zbw.eu/stw/thsys/186753>
  skos:notation "B.03.02.01" ;
  rdfs:label "Cost accounting"@en, "Kosten- und Leistungsrechnung"@de ;
  skos:prefLabel "B.03.02.01  Kosten- und Leistungsrechnung"@de, "B.03.02.01  Cost accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/10011-3> .