@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix ldc: .
@prefix rdfs: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:aritlceType_ADMRUL2000000022226_0013_00
a skos:Concept ;
ldp:articleContent "제13조(기타비유동자산) ① ‘기타비유동자산’이란 투자자산, 유형자산 및 무형자산에 속하지 않는 비유동자산을 말한다.\n ② 기타비유동자산에는 임차보증금, 장기매출채권, 장기선급비용과 장기미수금 등이 포함된다."@ko ;
ldp:articleName "기타비유동자산"@ko ;
ldp:enforceDate "2014-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2000000022226_00000200000000000000 ;
dc:title "기타비유동자산"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_ordinance , ldr:articleType , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_schoolPublicRules .