@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/bad_debt_loss> .

<https://concepts.sagepub.com/social-science/concept/bad_debt_loss>
  skos:definition "A bad debt loss arises when a health care provider is unable to fully, or partially, collect amounts rightfully due it, as a result of the failure of a patient or third party to fulfill payment obligation. Generally, bad debt losses are associated with accounts receivables generated in the normal course of business. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n48.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Bad Debt Loss</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 "bad debt loss"@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/bad_debt_loss> .

<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/bad_debt_loss> .