<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_ADMRUL5459_0014_00">
    <ldp:articleName xml:lang="ko">비용의 정리구분</ldp:articleName>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2007-01-01</ldp:enforceDate>
    <dc:title xml:lang="ko">비용의 정리구분</dc:title>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <ldp:articleContent xml:lang="ko">제14조(비용의 정리구분) 특별회계의 비용은 다음 각호와 같이 구분한다.
  1.영업비용：인건비, 경비, 감가상각비, 기타 이에 준하는 비용
  2.영업외비용：유형자산처분손실, 자산폐기손실, 전기오류수정손실, 기타 잡비용
  3. 특별손실：비경상적, 비반복적으로 발생한 영업외비용과 재해손실, 기타 이에 준하는 손실</ldp:articleContent>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_5459_00000300000000000000"/>
  </skos:Concept>
</rdf:RDF>