Separation of user and meta data
It is a good practice in computing to separate metadata from data. This rule-of-thumb pattern is reflected in A2 of the FAIR guidelines:
A2 metadata are accessible, even when the data are no longer available.
For us this could mean to cleanly separate
-
budgeting ontology -
process categories
Betriebszweig, Verfahrensweise, ... -
budget data
This comes in different scale niveaus- descriptions
- accounting period
- processes
a collection of reified process categories - numerical values for accounted periods and processes
See #12 (closed) .