f7bf1cc5ae
- Deleted obsolete slot definitions: statement_summary, statement_text, statement_type, status_name, supersede_articles, supersede_condition, supersede_name, temporal_dynamics, total_amount, typical_contents, use_cases, was_acquired_through, was_fetched_at, was_retrieved_at. - Updated existing slot definitions for states_or_stated to enhance clarity and structure. - Introduced new classes: Article, ConditionofAccess, FinancialStatementType, MaximumQuantity, Series, Summary, Type, and their respective slots to improve schema organization and usability. - Added new slots: changes_or_changed_through, has_or_had_condition_of_access, has_or_had_heritage_type, is_or_was_part_of_series, is_or_was_retrieved_at, maximum_of_maximum to capture additional metadata and relationships.
170 lines
6.4 KiB
YAML
170 lines
6.4 KiB
YAML
id: https://nde.nl/ontology/hc/class/Expenses
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name: expenses_class
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title: Expenses Class
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description: >-
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Represents financial expenses/expenditures for a heritage custodian.
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Provides structured expense categorization following nonprofit functional
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expense classification (program, administrative, fundraising).
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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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dcterms: http://purl.org/dc/terms/
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imports:
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- linkml:types
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- ../slots/has_or_had_description
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# MIGRATED 2026-01-22: amount → has_or_had_quantity per slot_fixes.yaml feedback F3
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- ../slots/has_or_had_quantity
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- ./Quantity
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# ARCHIVED: ../slots/has_or_had_currency - currency is now part of Quantity.has_or_had_measurement_unit
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# ARCHIVED: ../slots/currency - currency is now part of Quantity.has_or_had_measurement_unit
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# ARCHIVED: ../slots/valid_from - use temporal_extent instead
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# ARCHIVED: ../slots/valid_to - use temporal_extent instead
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- ../slots/temporal_extent # was: valid_from + valid_to
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- ../enums/ExpenseTypeEnum
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- ./TimeSpan
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- ../slots/has_or_had_type # was: expense_type - migrated per Rule 53 (2026-01-26)
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- ../slots/has_or_had_label
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# ARCHIVED: ../slots/amount → has_or_had_quantity (2026-01-22)
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# - ../slots/expense_type
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default_prefix: hc
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classes:
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Expenses:
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class_uri: hc:Expenses
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description: >-
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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_or_had_expenses` slot links entities to Expenses instances.
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Since 2026-01-22, uses `has_or_had_quantity` instead of separate amount/currency:
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```yaml
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financial_statement:
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has_or_had_expenses:
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- expense_type: ADMINISTRATIVE
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has_or_had_quantity:
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quantity_value: 10000000.0
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quantity_type: BUDGET_AMOUNT
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has_or_had_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_or_had_quantity:
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quantity_value: 62000000.0
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quantity_type: BUDGET_AMOUNT
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has_or_had_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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```
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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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exact_mappings:
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- frapo:Expenditure
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close_mappings:
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- schema:MonetaryAmount
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related_mappings:
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- frapo:hasFunding
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slots:
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- has_or_had_type
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- has_or_had_quantity # was: amount + currency (migrated 2026-01-22)
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- has_or_had_description
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- temporal_extent # was: valid_from + valid_to
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slot_usage:
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has_or_had_type:
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range: ExpenseTypeEnum
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required: true
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description: |
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Functional expense classification.
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MIGRATED from expense_type (2026-01-26).
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has_or_had_quantity:
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range: Quantity
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required: true
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inlined: true
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description: >-
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Expense amount as a Quantity instance. Replaces separate amount + currency fields.
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The Quantity contains:
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- quantity_value: decimal amount (e.g., 10000000.0)
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- has_or_had_measurement_unit: MeasureUnit with currency code (e.g., EUR, USD, GBP)
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- quantity_type: BUDGET_AMOUNT
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description:
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range: string
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required: false
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description: Human-readable description of the expense.
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temporal_extent:
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range: TimeSpan
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inlined: true
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description: >-
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Time period this expense applies to.
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Use begin_of_the_begin for start date, end_of_the_end for end date.
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annotations:
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custodian_types: '["*"]'
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custodian_types_rationale: Financial expenses applicable to all heritage custodian types.
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custodian_types_primary: M
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specificity_score: 0.55
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specificity_rationale: >-
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Moderately specific - financial expense tracking is specialized but applicable
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across institution types with financial reporting requirements.
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examples:
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- value:
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has_or_had_type: ADMINISTRATIVE
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has_or_had_quantity:
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quantity_value: 10000000.0
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quantity_type: BUDGET_AMOUNT
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has_or_had_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 for FY2023"
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temporal_extent:
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begin_of_the_begin: "2023-01-01"
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end_of_the_end: "2023-12-31"
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description: Administrative expense for Dutch museum
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- value:
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has_or_had_type: PROGRAM
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has_or_had_quantity:
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quantity_value: 62000000.0
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quantity_type: BUDGET_AMOUNT
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has_or_had_measurement_unit:
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unit_symbol: EUR
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unit_type: CURRENCY
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description: "Program service expenses including exhibitions, conservation, education"
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temporal_extent:
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begin_of_the_begin: "2023-01-01"
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end_of_the_end: "2023-12-31"
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description: Program expense for major museum
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- value:
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has_or_had_type: FUNDRAISING
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has_or_had_quantity:
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quantity_value: 3200000.0
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quantity_type: BUDGET_AMOUNT
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has_or_had_measurement_unit:
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unit_symbol: EUR
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unit_type: CURRENCY
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description: "Fundraising and donor relations expenses"
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description: Fundraising expense
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# REMOVED inline slots 2026-01-16 - Rule 48 violation
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# Slots are imported from ../slots/ - do not define inline
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