<?xml version='1.0'?>
<!-- Created by Charles Hoffman, CPA: 2/25/2015-->
<!-- Trying to follow this syntax: http://www.w3.org/TR/2012/REC-owl2-primer-20121211/  http://www.linkeddatatools.com/introducing-rdfs-owl   http://www.w3.org/TR/owl-guide/ -->
<rdf:RDF
     xmlns:rdfs='http://www.w3.org/2000/01/rdf-schema#'
     xmlns:rdf='http://www.w3.org/1999/02/22-rdf-syntax-ns#'
     xmlns:owl='http://www.w3.org/2002/07/owl#'
     xmlns:dc='http://purl.org/dc/elements/1.1/'
     xmlns:skos='http://www.w3.org/2004/02/skos/core#'
     xmlns:report='http://www.xbrlsite.com/2015/fro/us-gaap/owl/Report#'
     xml:base='http://www.xbrlsite.com/2015/fro/us-gaap/owl/Report.xml'
     >
   <owl:Ontology rdf:about='http://www.xbrlsite.com/2015/fro/us-gaap/owl/Report.xml'>
      <rdfs:isDefinedBy>http://xbrl.squarespace.com/fin-report-sem-dyn-theory/</rdfs:isDefinedBy>
      <rdfs:seeAlso>http://financialreportontology.wikispaces.com/home</rdfs:seeAlso>
      <rdfs:seeAlso>
         <owl:Thing rdf:about='http://financialreportontology.wikispaces.com/home'/>
      </rdfs:seeAlso>
      <owl:versionInfo xml:lang='en'>2015-02-25</owl:versionInfo>
      <owl:versionIRI rdf:resource='http://www.xbrlsite.com/2015/fro/us-gaap/owl/Report.xml'/>
      <rdfs:comment>Ontology of a Report.  A financial report is a type of report.</rdfs:comment>
   </owl:Ontology>


 <owl:Class rdf:ID='Report'>
   <skos:prefLabel xml:lang='en'>Report</skos:prefLabel>
   <rdfs:label>Report</rdfs:label>
   <rdfs:comment>A Report is created by an economic entity.</rdfs:comment>
   <rdfs:isDefinedBy>http://financialreportontology.wikispaces.com/Report</rdfs:isDefinedBy>
   <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing'/>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Component"/>
		</owl:Restriction>
	</rdfs:subClassOf>
 </owl:Class>

 <owl:Class rdf:about='Component'>
   <skos:prefLabel xml:lang='en'>Component</skos:prefLabel>
   <rdfs:label>Component</rdfs:label>
   <rdfs:comment>A financial report is made up of a set of Components.</rdfs:comment>
   <rdfs:isDefinedBy>http://financialreportontology.wikispaces.com/Component</rdfs:isDefinedBy>
   <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing'/>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Network"/>
		</owl:Restriction>
	</rdfs:subClassOf>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Table"/>
		</owl:Restriction>
	</rdfs:subClassOf>
 </owl:Class>

 <owl:Class rdf:about='Network'>
   <skos:prefLabel xml:lang='en'>Network</skos:prefLabel>
   <rdfs:label>Network</rdfs:label>
   <rdfs:comment>A financial report is made up of a set of networks.</rdfs:comment>
   <rdfs:isDefinedBy>http://financialreportontology.wikispaces.com/Network</rdfs:isDefinedBy>
   <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing'/>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Identifier"/>
		</owl:Restriction>
	</rdfs:subClassOf>
 </owl:Class>
 <owl:Class rdf:about='Table'>
   <skos:prefLabel xml:lang='en'>Table</skos:prefLabel>
   <rdfs:label>Table</rdfs:label>
   <rdfs:comment>A Network always has an implied or explicit Table.</rdfs:comment>
   <rdfs:isDefinedBy>http://financialreportontology.wikispaces.com/Table</rdfs:isDefinedBy>
   <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing'/>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Name"/>
		</owl:Restriction>
	</rdfs:subClassOf>
 </owl:Class>


 <owl:Class rdf:ID='Aspect'>
   <skos:prefLabel xml:lang='en'>Aspect</skos:prefLabel>
   <rdfs:label>Aspect</rdfs:label>
   <rdfs:comment>A fact has a set of Aspects which articulare characteristics of the fact.</rdfs:comment>
   <rdfs:isDefinedBy>http://www.xbrlsite.com/2015/fro/us-gaap/html/Aspect/</rdfs:isDefinedBy>
   <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing'/>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Name"/>
		</owl:Restriction>
	</rdfs:subClassOf>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Value"/>
		</owl:Restriction>
	</rdfs:subClassOf>
 </owl:Class>

 <owl:Class rdf:ID='Fact'>
   <skos:prefLabel xml:lang='en'>Fact</skos:prefLabel>
   <rdfs:label>Fact</rdfs:label>
   <rdfs:comment>A Fact is differentiated from other facts by a set of Aspects which the Fact has.  A fact has a value.</rdfs:comment>
   <rdfs:isDefinedBy>http://fundamentalaccountingconcepts.wikispaces.com/Fact</rdfs:isDefinedBy>
   <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing' />
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Aspect"/>
		</owl:Restriction>
	</rdfs:subClassOf>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#FactValue"/>
		</owl:Restriction>
	</rdfs:subClassOf>
 </owl:Class>

<owl:Class rdf:ID='FactValue'>
	<skos:prefLabel xml:lang='en'>Fact Value</skos:prefLabel>
	<rdfs:label>Fact Value</rdfs:label>
	<rdfs:comment>A Fact has a value referred to as the FactValue</rdfs:comment>
	<rdfs:isDefinedBy>http://financialreportontology.wikispaces.com/FactValue</rdfs:isDefinedBy>
	<rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/</rdfs:seeAlso>
	<rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing' />
</owl:Class>
<owl:Class rdf:ID='NumericFactValue'>
	<skos:prefLabel xml:lang='en'>Numeric Fact Value</skos:prefLabel>
	<rdfs:label>Numeric Fact Value</rdfs:label>
	<rdfs:comment>A Fact Value can be either Numeric or Nonnumeric.</rdfs:comment>
	<rdfs:isDefinedBy>http://financialreportontology.wikispaces.com/NumericFactValue</rdfs:isDefinedBy>
	<rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/NumericFactValue</rdfs:seeAlso>
	<rdfs:subClassOf rdf:resource='#FactValue' />
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Units"/>
		</owl:Restriction>
	</rdfs:subClassOf>
	<rdfs:subClassOf>
		<owl:Restriction>
			<owl:onProperty rdf:resource="#hasPart"/>
			<owl:someValuesFrom rdf:resource="#Decimals"/>
		</owl:Restriction>
	</rdfs:subClassOf>
</owl:Class>
<owl:Class rdf:ID='NonNumericFactValue'>
	<skos:prefLabel xml:lang='en'>Nonnumeric Fact Value</skos:prefLabel>
	<rdfs:label>Nonnumeric Fact Value</rdfs:label>
	<rdfs:comment>A Fact Value can be either Numeric or Nonnumeric.</rdfs:comment>
	<rdfs:isDefinedBy>http://financialreportontology.wikispaces.com/NonNumericFactValue</rdfs:isDefinedBy>
	<rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/NonNumericFactValue</rdfs:seeAlso>
	<rdfs:subClassOf rdf:resource='#FactValue' />
</owl:Class>

  <owl:Class rdf:ID='Identifier'>
     <skos:prefLabel xml:lang='en'>Identifier</skos:prefLabel>
     <rdfs:label>Identifier</rdfs:label>
     <rdfs:comment>A Network has an Identifier which is similar to a Name.</rdfs:comment>
     <rdfs:isDefinedBy>http://fundamentalaccountingconcepts.wikispaces.com/Identifier</rdfs:isDefinedBy>
     <rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/Identifier</rdfs:seeAlso>
     <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing' />
  </owl:Class>
  <owl:Class rdf:ID='Name'>
     <skos:prefLabel xml:lang='en'>Name</skos:prefLabel>
     <rdfs:label>Name</rdfs:label>
     <rdfs:comment>An Aspect has a Name.</rdfs:comment>
     <rdfs:isDefinedBy>http://fundamentalaccountingconcepts.wikispaces.com/Name</rdfs:isDefinedBy>
     <rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/Name</rdfs:seeAlso>
     <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing' />
  </owl:Class>
  <owl:Class rdf:ID='Value'>
     <skos:prefLabel xml:lang='en'>Value</skos:prefLabel>
     <rdfs:label>Value</rdfs:label>
     <rdfs:comment>An Aspect has a Value.</rdfs:comment>
     <rdfs:isDefinedBy>http://fundamentalaccountingconcepts.wikispaces.com/Value</rdfs:isDefinedBy>
     <rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/Value</rdfs:seeAlso>
     <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing' />
  </owl:Class>
  <owl:Class rdf:ID='Units'>
     <skos:prefLabel xml:lang='en'>Units</skos:prefLabel>
     <rdfs:label>Units</rdfs:label>
     <rdfs:comment>A numeric fact has Units.</rdfs:comment>
     <rdfs:isDefinedBy>http://fundamentalaccountingconcepts.wikispaces.com/Units</rdfs:isDefinedBy>
     <rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/Units</rdfs:seeAlso>
     <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing' />
  </owl:Class>
  <owl:Class rdf:ID='Decimals'>
     <skos:prefLabel xml:lang='en'>Decimals</skos:prefLabel>
     <rdfs:label>Decimals</rdfs:label>
     <rdfs:comment>A numeric fact has Decimals.</rdfs:comment>
     <rdfs:isDefinedBy>http://fundamentalaccountingconcepts.wikispaces.com/Decimals</rdfs:isDefinedBy>
     <rdfs:seeAlso>http://fundamentalaccountingconcepts.wikispaces.com/Decimals</rdfs:seeAlso>
     <rdfs:subClassOf rdf:resource='http://www.w3.org/2002/07/owl#Thing' />
  </owl:Class>
  
  
  <owl:ObjectProperty rdf:ID='hasPart'/>

</rdf:RDF>
