<rdf:RDF
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
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    xmlns:ldc="http://lod.law.go.kr/Class/"
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    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:ldr="http://lod.law.go.kr/resource/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:ldp="http://lod.law.go.kr/property/"
    xmlns:skos="http://www.w3.org/2004/02/skos/core#"
    xmlns="http://lod.law.go.kr/"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
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  <skos:Concept rdf:about="http://lod.law.go.kr/resource/aritlceType_ADMRUL2000000022226_0013_00">
    <dc:title xml:lang="ko">기타비유동자산</dc:title>
    <ldp:articleName xml:lang="ko">기타비유동자산</ldp:articleName>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2014-01-01</ldp:enforceDate>
    <ldp:articleContent xml:lang="ko">제13조(기타비유동자산)   ① ‘기타비유동자산’이란 투자자산, 유형자산 및 무형자산에 속하지 않는 비유동자산을 말한다.
  ② 기타비유동자산에는 임차보증금, 장기매출채권, 장기선급비용과 장기미수금 등이 포함된다.</ldp:articleContent>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_2000000022226_00000200000000000000"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
  </skos:Concept>
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