@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/finance>
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/average_collection_periods> .

<https://concepts.sagepub.com/social-science/concept/average_collection_periods>
  skos:definition "The average collection period (ACP) is the average amount of time that it takes a business to collect its accounts receivable. It is easily calculated from the balance sheet (rather than the more tedious approach of making a list of the amount of time that each individual customer takes to pay and then averaging). [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n46.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Average Collection Period (ACP)</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/finance>, <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> ;
  skos:prefLabel "average collection periods"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing>
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/average_collection_periods> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/average_collection_periods> .