@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/fund_balance> .

<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/fund_balance> .

<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/fund_balance> .

<https://concepts.sagepub.com/social-science/concept/fund_balance>
  skos:definition "The accounting term fund balance is usually reserved for government units, including government hospitals, which are typically a proprietary fund of a government entity such as a county or city. It is similar to equity as that term is used by for-profit entities and to net assets as that term is used by not-for-profit organizations. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n322.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Fund Balance</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 "fund balance"@en ;
  a skos:Concept .