<rdf:RDF
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:ldc="http://lod.law.go.kr/Class/"
    xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
    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/"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#">
  <skos:Concept rdf:about="http://lod.law.go.kr/resource/aritlceType_ADMRUL2200000006201_0014_00">
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2014-05-23</ldp:enforceDate>
    <ldp:articleContent xml:lang="ko">제4장 회계분리</ldp:articleContent>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_2200000006201_00000400000000000000"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <ldp:articleName xml:lang="ko">회계분리의무</ldp:articleName>
    <ldp:articleContent xml:lang="ko">제14조(회계분리의무) 공사는 요금산정목적의 재무제표를 작성할 때 규제서비스 및 비규제서비스와 관련된 자산, 부채, 자본, 수익 및 비용(이하 "자산등"이라 한다)을 해당 서비스별로 직접 귀속·배부함을 원칙으로 한다.</ldp:articleContent>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <dc:title xml:lang="ko">회계분리의무</dc:title>
    <dc:title xml:lang="ko">회계분리</dc:title>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
    <ldp:articleName xml:lang="ko">회계분리</ldp:articleName>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
  </skos:Concept>
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