@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/depreciation>
  skos:definition "Depreciation is a concept most commonly associated with long-lived assets, such as property and equipment, and represents a process whereby the cost of the assets, less any residual or salvage value, is charged to income in a rational and systematic manner over the estimated useful life of that asset. Depreciation is a process of allocation, not valuation. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n203.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Depreciation</a>]"@en ;
  skos:exactMatch <https://id.nlm.nih.gov/mesh/D003862.html> ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/finance>, <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing>, <https://concepts.sagepub.com/social-science/concept/accounting> ;
  skos:prefLabel "depreciation"@en ;
  a skos:Concept .

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

<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/depreciation> .

<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/depreciation> .

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