@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix delta:   <http://www.w3.org/2004/delta#> .
@prefix dsv:     <http://purl.org/iso25964/DataSet/Versioning#> .
@prefix owl:     <http://www.w3.org/2002/07/owl#> .
@prefix rdfs:    <http://www.w3.org/2000/01/rdf-schema#> .
@prefix sd:      <http://www.w3.org/ns/sparql-service-description#> .
@prefix sh:      <http://purl.org/skos-history/> .
@prefix skos:    <http://www.w3.org/2004/02/skos/core#> .
@prefix xhv:     <http://www.w3.org/1999/xhtml/vocab#> .

<http://zbw.eu/stw/descriptor/12387-4>
        sh:conceptHistory  <http://zbw.eu/stw/descriptor/12387-4/version/8.04/delta/8.06> , <http://zbw.eu/stw/descriptor/12387-4/version/8.10/delta/8.12> .

<http://zbw.eu/stw/descriptor/12387-4/version/8.10/delta/8.12>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.10/delta/8.12>;
        delta:deletion    [ skos:altLabel  "Transitorische Rechnungsabgrenzung"@de ];
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [ skos:altLabel  "Antizipative Rechnungsabgrenzung"@de ];
        delta:deletion    [] ;
        delta:deletion    [ skos:altLabel  "Abgrenzungsrechnung"@de ];
        delta:deletion    [] ;
        delta:deletion    [ skos:related  <http://zbw.eu/stw/descriptor/12297-5> ];
        delta:deletion    [ skos:prefLabel  "Accrual accounting"@en ];
        delta:deletion    [] ;
        delta:insertion   [] ;
        delta:insertion   [ skos:altLabel  "Aktive Rechnungsabgrenzung"@de ];
        delta:insertion   [] ;
        delta:insertion   [ skos:narrower  <http://zbw.eu/stw/descriptor/12297-5> ];
        delta:insertion   [ skos:altLabel  "Accrual accounting"@en ];
        delta:insertion   [ skos:prefLabel  "Accruals and deferrals"@en ];
        delta:insertion   [ skos:altLabel  "Periodenabgrenzung"@de ];
        delta:insertion   [] ;
        delta:insertion   [ skos:altLabel  "Passive Rechnungsabgrenzung"@de ];
        delta:insertion   [] ;
        delta:insertion   []  .

<http://zbw.eu/stw/descriptor/12387-4/version/8.04/delta/8.06>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.04/delta/8.06>;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:insertion   [ skos:inScheme  <http://zbw.eu/stw> ];
        delta:insertion   [ skos:prefLabel  "Rechnungsabgrenzung"@de ];
        delta:insertion   [ skos:altLabel  "Rechnungsabgrenzungsposten"@de ];
        delta:insertion   [ skos:altLabel  "Transitorische Rechnungsabgrenzung"@de ];
        delta:insertion   [ skos:altLabel  "Abgrenzungsrechnung"@de ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12297-5> ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/71043> ];
        delta:insertion   [ skos:altLabel  "Antizipative Rechnungsabgrenzung"@de ];
        delta:insertion   [ skos:prefLabel  "Accrual accounting"@en ] .