@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j: a skos:ConceptScheme .
n9j:-FVJH0T9D-2
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/operating_cash_flow> ;
  skos:definition "Operating cash flow is just the cash generated by operations. It is calculated as the sum of net operating profit after taxes (NOPAT) and any noncash adjustments to income, such as depreciation. [Source: Encyclopedia of Health Care Management; Operating Cash Flow]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-MFP0RM7Q-Q, n9j:-BQP849R2-B ;
  skos:prefLabel "operating cash flow"@en .

n9j:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-FVJH0T9D-2 .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-FVJH0T9D-2 .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-FVJH0T9D-2 .