@prefix dcterms: <http://purl.org/dc/terms/>.
@prefix foaf: <http://xmlns.com/foaf/0.1/>.
@prefix wdrs: <http://www.w3.org/2007/05/powder-s#>.
@prefix owl: <http://www.w3.org/2002/07/owl#>.
@prefix xsd: <http://www.w3.org/2001/XMLSchema#>.
@prefix gr: <http://purl.org/goodrelations/v1#>.
@prefix xml: <http://www.w3.org/XML/1998/namespace>.
@prefix vcard: <http://www.w3.org/2006/vcard/ns#>.
@prefix dc: <http://purl.org/dc/elements/1.1/>.
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#>.
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#>.
@prefix pto: <http://www.productontology.org/id/>.
@prefix schema: <http://schema.org/>.


# OWL DL work-arounds (instead of imports)
dc:contributor a owl:AnnotationProperty.
dc:creator a owl:AnnotationProperty.
dc:rights a owl:AnnotationProperty.
dc:subject a owl:AnnotationProperty.
dc:title a owl:AnnotationProperty.
dcterms:license a owl:AnnotationProperty.
wdrs:describedby a owl:AnnotationProperty.
foaf:Document a owl:Class.
foaf:homepage a owl:AnnotationProperty.
foaf:page a owl:AnnotationProperty.
foaf:primaryTopic a owl:AnnotationProperty.
schema:Product a owl:Class.


#OWL 1 DL compatibility of the OWL2 deprecated property
owl:deprecated a owl:AnnotationProperty.

<http://www.productontology.org/#> 	a owl:Ontology;
	dc:title "PTO: The Product Types Ontology for Semantic Web-based E-Commerce"@en;
	rdfs:comment """The Product Types Ontology: Good identifiers for product types based on Wikipedia

This service provides GoodRelations-compatible class definitions for any type of product or service that has an entry in the English Wikipedia.

Vocabulary:    http://www.productontology.org/#
Namespace:     http://www.productontology.org/

The Product Types Ontology is designed to be used in combination with GoodRelations, a standard vocabulary for the commercial aspects of offers.

See http://purl.org/goodrelations/ for more information."""@en;
	rdfs:label "The Product Types Ontology for Semantic Web-based E-Commerce"@en;
	dc:contributor "The class abstracts and translations of labels are taken from Wikipedia, the free encyclopedia."@en;
	dc:creator "Martin Hepp"@en;
	dc:rights "The class definition texts are taken from Wikipedia, the free encyclopedia under a Creative Commons Attribution-ShareAlike 3.0 Unported (CC BY-SA 3.0) license, see http://creativecommons.org/licenses/by-sa/3.0/. Accordingly, all ontology class definitions provided in here are available under the very same license."@en;
	dc:subject "E-Commerce, E-Business, GoodRelations, Ontology, Wikipedia, DBPedia"@en;
	dcterms:license <http://creativecommons.org/licenses/by-sa/3.0/>;
	rdfs:seeAlso <http://purl.org/goodrelations/v1>;
	owl:imports <http://purl.org/goodrelations/v1>;
	owl:versionInfo "2026-07-27T13:52:07.483790".

<http://www.productontology.org/> a foaf:Document;
	foaf:primaryTopic <http://www.productontology.org/#>.

<http://www.productontology.org/doc/Modified_Accelerated_Cost_Recovery_System.rdf> a foaf:Document;
	foaf:primaryTopic <http://www.productontology.org/id/Modified_Accelerated_Cost_Recovery_System>.
<http://www.productontology.org/doc/Modified_Accelerated_Cost_Recovery_System.ttl> a foaf:Document;
	foaf:primaryTopic <http://www.productontology.org/id/Modified_Accelerated_Cost_Recovery_System>.
<http://www.productontology.org/doc/Modified_Accelerated_Cost_Recovery_System> a foaf:Document;
	foaf:primaryTopic <http://www.productontology.org/id/Modified_Accelerated_Cost_Recovery_System>.
	
<http://www.productontology.org/id/Modified_Accelerated_Cost_Recovery_System> a owl:Class;
	rdfs:subClassOf gr:ProductOrService, schema:Product;
	rdfs:label "Modified Accelerated Cost Recovery System"@en;
	rdfs:comment """The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation. The lives are specified broadly in the Internal Revenue Code. The Internal Revenue Service (IRS) publishes detailed tables of lives by classes of assets. The deduction for depreciation is computed under one of two methods (declining balance switching to straight line or straight line) at the election of the taxpayer, with limitations. See IRS Publication 946 for a 120-page guide to MACRS. 

(Source: Wikipedia, the free encyclopedia, see http://en.wikipedia.org/wiki/Modified_Accelerated_Cost_Recovery_System)"""@en;
	rdfs:isDefinedBy <http://www.productontology.org/#>;

	rdfs:seeAlso <http://www.productontology.org/>,
		<http://dbpedia.org/resource/Modified_Accelerated_Cost_Recovery_System>,
		<http://www.productontology.org/doc/Modified_Accelerated_Cost_Recovery_System>;

	wdrs:describedby <http://www.productontology.org/doc/Modified_Accelerated_Cost_Recovery_System.rdf>, <http://www.productontology.org/doc/Modified_Accelerated_Cost_Recovery_System.ttl>;
	foaf:homepage <http://www.productontology.org/doc/Modified_Accelerated_Cost_Recovery_System.html>;
	foaf:page <http://en.wikipedia.org/wiki/Modified_Accelerated_Cost_Recovery_System>.