- Updated SignificanceType.yaml to enhance descriptions, add alternative language descriptions, and clarify comments. - Refined CommunitySignificance, EconomicSignificance, HistoricalSignificance, ScientificSignificance, AestheticSignificance, TerroirSignificance, and DiplomaticSignificance classes with structured aliases and comments. - Enhanced SilenceSegment.yaml with multilingual descriptions and structured aliases. - Improved Size.yaml with clearer descriptions and added multilingual support. - Updated SocialMediaPlatformType.yaml and SocialMediaProfile.yaml to include alternative descriptions in multiple languages and refined modeling notes. - Added has_url slot to SocialMediaProfile for better URL management. - Enhanced Warehouse and WarehouseType classes with preserved modeling notes for clarity on definitions and distinctions. - Updated WebClaim and WebPortalType classes with preserved descriptions for better understanding of their roles and structures.
85 lines
2.9 KiB
YAML
85 lines
2.9 KiB
YAML
id: https://nde.nl/ontology/hc/class/Expenses
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name: Expenses
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title: Expenses Class
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prefixes:
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linkml: https://w3id.org/linkml/
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hc: https://nde.nl/ontology/hc/
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schema: http://schema.org/
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frapo: http://purl.org/cerif/frapo/
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default_prefix: hc
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imports:
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- linkml:types
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- ../enums/ExpenseTypeEnum
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- ../slots/has_type
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- ../slots/has_quantity
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- ../slots/has_description
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- ../slots/temporal_extent
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classes:
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Expenses:
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class_uri: frapo:Expenditure
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description: Categorized expenditure entry for a custodian reporting period.
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exact_mappings:
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- frapo:Expenditure
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close_mappings:
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- schema:MonetaryAmount
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slots:
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- has_type
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- has_quantity
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- has_description
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- temporal_extent
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slot_usage:
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has_type:
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range: ExpenseTypeEnum
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required: true
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has_quantity:
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required: true
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temporal_extent:
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range: TimeSpan
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inlined: true
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examples:
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- value: |
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financial_statement:
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has_expenses:
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- expense_type: ADMINISTRATIVE
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has_quantity:
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quantity_value: 10000000.0
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quantity_type: BUDGET_AMOUNT
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has_measurement_unit:
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unit_symbol: EUR
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unit_type: CURRENCY
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description: "Management and general expenses FY2023"
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- expense_type: PROGRAM
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has_quantity:
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quantity_value: 62000000.0
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quantity_type: BUDGET_AMOUNT
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has_measurement_unit:
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unit_symbol: EUR
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unit_type: CURRENCY
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description: "Program service expenses FY2023"
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notes:
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- |
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Preserved from prior description (commit ee5e8e5a):
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Preserved from prior description (commit ee5e8e5a):
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Represents a categorized expense/expenditure for a heritage custodian.
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**FUNCTIONAL EXPENSE CLASSIFICATION (Nonprofit-Specific)**:
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Heritage custodians (predominantly nonprofits) must classify expenses by function:
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| Type | Description | Examples |
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|------|-------------|----------|
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| PROGRAM | Mission-related | Exhibitions, conservation, education |
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| ADMINISTRATIVE | Overhead | Executive, finance, HR, facilities |
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| FUNDRAISING | Donor relations | Events, grants, marketing |
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| INNOVATION | R&D | New programs, technology |
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**USAGE**:
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The `has_expenses` slot links entities to Expenses instances.
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Since 2026-01-22, uses `has_quantity` instead of separate amount/currency:
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**ONTOLOGY ALIGNMENT**:
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- No standard ontology has a direct "expense" predicate
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- Uses FRAPO (Funding, Research Administration and Projects Ontology) patterns
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- Aligns with schema:MonetaryAmount for monetary values
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annotations:
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specificity_score: 0.55
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specificity_rationale: Financial reporting class for functional expense categories.
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custodian_types: '["*"]'
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