The category of expenditure in some appropriate categorization scheme (such as the Best Value Account Code of Practice categories). If the scheme is hierarchical then this should at least designate the narrowest (most fine grain) applicable code and can additionally designate the broader codes. Multiple code schemes can be used within the same dataset and consuming applications can use the skos:inScheme (and the rdf:type) of the code to determine the scheme.
expenditure category
A set of payments or expenditures, laid out as a cube of data
Payment data set
A narrative description of the goods or services that were supplied.
narrative
Optionally indicates a particular organizational unit (Department, Directorate etc) of the payer organization associated with the payment. Use org:classification to link the unit to a categorization of types of units to support cross-comparison. For example, in the UK Local Authority spend application then the ESDToolkit-maintained list of Department Types may be a suitable code list.
unit
Indicates the payment of which this expenditure line is a part.
payment
The net amount of the payment. This is the effective cost to the payer after any reclaimable tax has been deducted.
net amount
Indicates a revenue expenditure.
Revenue
The set of expenditure categories in the expenditure-category scheme for capital/revenue.
Expenditure categories
A reference number, code or label which identifies the payment. Not unique across different suppliers.
reference
The entity which made the payment.
payer
Currency in which a payment was made, typically attached to the dataset for single currency datasets.
currency
The amount paid, inclusive of any tax (whether reclaimable or not)
gross amount
A code scheme for classifying expenditures as capital/revenue.
Exenditure category scheme
Vocabulary for representing payments, such as government expenditures, using the data cube representation.
Payments ontology
total net amount
Links a payment to the individual expenditure lines associated with it.
expenditure line
An instance of Redaction can be used in place of the actual value in a dataset to indicate that this is a replacement for the true data value which has been redacted. Typically the Redaction resource will be a blank note. It is recommended that it have an appropriate rdfs:label (e.g. REDACTED). If further information on the reaction is available then dcterms properties should be used to carry those, in partcular dct:description can be used to convey a description of the redaction and reasons
Redaction
An (optional) internal code for the expenditure category. Such codes may not be useful across organizations but retaining them in a dataset may aid comparability of datasets within an organization and help with tracing back requests for further information. The internal code may actually be an amalgam of multiple different categories (e.g. may denote both the subjective and objective classifications of an expenditure).
expenditure code
The entity to which the payment was made.
payee
Indicates an order associated with this payment (optional).
order
A payment to a supplier for some goods or services, may correspond to one or more expenditure lines
Payment
total gross amount
Capital
Indicates a capital expenditure.
An item of expenditure that can be classified or assigned to a cost centre
Expenditure Line
A classification for the goods or services for which the payment was made.
procurement category
Indicates a contract associated with this payment (optional).
contract
The overall goods or service for which the payment was made
Purchase
Indicates the overall goods or service for which the payment was made.
purchase
expenditure structure
The structure of a cube containing expenditure level information along with payments.
The date the payment is deemed to have occurred.
date
The definition of a slice through an expenditure cube that corresponds to all the expenditures in a single payment.
payment slice
Indicates an invoice associated with this payment (optional).
invoice