@prefix gist: <https://w3id.org/semanticarts/ns/ontology/gist/> .
@prefix gistd: <https://w3id.org/semanticarts/ns/data/gist/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

gist:Account a owl:Class ;
    rdfs:label "Account"^^xsd:string ;
    rdfs:comment "DEFINITION: An agreement having a balance."^^xsd:string,
        "EXAMPLE: A bank account, a credit card account, an accounts receivable account."^^xsd:string ;
    rdfs:isDefinedBy <https://w3id.org/semanticarts/ontology/gistCore14.1.0> ;
    rdfs:subClassOf gist:Agreement ;
    owl:equivalentClass [ a owl:Class ;
            owl:intersectionOf ( gist:Agreement [ a owl:Restriction ;
                        owl:onProperty gist:hasMagnitude ;
                        owl:someValuesFrom [ a owl:Restriction ;
                                owl:hasValue gistd:_Aspect_financial_balance ;
                                owl:onProperty gist:hasAspect ] ] ) ] ;
    skos:definition "An agreement having a balance."^^xsd:string ;
    skos:example "A bank account, a credit card account, an accounts receivable account."^^xsd:string ;
    skos:prefLabel "Account"^^xsd:string .