PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • This possibility would expense research and development and other costs to develop intangible assets until technical feasibility is reached, and then retroactively capitalize those previously expensed costs and capitalize all further costs to complete creation of the asset.
http://www.w3.org/ns/prov#wasQuotedFrom
  • fasb.org