@prefix :      <http://lod.law.go.kr/> .
@prefix wgs:   <http://www.w3.org/2003/01/geo/wgs84_pos#> .
@prefix owl:   <http://www.w3.org/2002/07/owl#> .
@prefix gn:    <http://www.geonames.org/ontology#> .
@prefix xsd:   <http://www.w3.org/2001/XMLSchema#> .
@prefix skos:  <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs:  <http://www.w3.org/2000/01/rdf-schema#> .
@prefix ldc:   <http://lod.law.go.kr/Class/> .
@prefix rdf:   <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ldp:   <http://lod.law.go.kr/property/> .
@prefix ldr:   <http://lod.law.go.kr/resource/> .
@prefix foaf:  <http://xmlns.com/foaf/0.1/> .
@prefix dc:    <http://purl.org/dc/elements/1.1/> .

ldr:aritlceType_ADMRUL2200000006201_0014_00
        a                        skos:Concept ;
        ldp:articleContent       "제4장 회계분리"@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."@ko ;
        ldp:articleName          "회계분리의무"@ko , "회계분리"@ko ;
        ldp:enforceDate          "2014-05-23"^^xsd:dateTime ;
        ldp:hasDivisionCategory  ldr:divisionType_2200000006201_00000400000000000000 ;
        dc:title                 "회계분리의무"@ko , "회계분리"@ko ;
        skos:broader             ldr:articleType ;
        skos:broaderTransitive   ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_ordinance , ldr:articleType , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation .