@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_ADMRUL5459_0010_00
a skos:Concept ;
ldp:articleContent "제10조(감가상각) ①감가상각은 정액법에 의하여 개별 상각하는 것을 원칙으로 하되 공구기구와 비품은 종합 상각할 수 있다.\n ②감가상각완료자산의 잔존가액은 1,000원으로 한다."@ko ;
ldp:articleName "감가상각"@ko ;
ldp:enforceDate "2007-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_5459_00000300000000000000 ;
dc:title "감가상각"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:articleType , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_schoolPublicRules .