{ 
  "http://lod.law.go.kr/resource/divisionType_2200000032223_00000000000000000000" : { 
    "http://www.w3.org/2004/02/skos/core#broaderTransitive" : [ { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/divisionType"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"
    }
     ] ,
    "http://lod.law.go.kr/property/divisionName" : [ { 
      "type" : "literal" ,
      "value" : "대손충당금 설정 대상자산" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "충당금 설정시점" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "근거자료의 보관 및 관리" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "대손충당금 설정방법" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "손익의 귀속시기" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "목적" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "회계처리" ,
      "lang" : "ko"
    }
     ] ,
    "http://www.w3.org/2000/01/rdf-schema#label" : [ { 
      "type" : "literal" ,
      "value" : "편장절관"
    }
     ] ,
    "http://www.w3.org/2004/02/skos/core#broader" : [ { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/divisionType"
    }
     ] ,
    "http://lod.law.go.kr/property/divisionCode" : [ { 
      "type" : "literal" ,
      "value" : "00000000000000000000" ,
      "datatype" : "http://www.w3.org/2001/XMLSchema#integer"
    }
     ]
  }
}