Add `wacc`

[chrwm]

Description of the issue

Weighted average cost of capital (wacc) should be added.

Ideas of solution

Make it subclass of information content entity

Weighted average cost of capital (WACC) is an information content entity that decribes the average cost of a company's capital by considering the proportional weights of equity and debt.

Workflow checklist

• [ ] I discussed the issue with someone else than me before working on a solution
• [x] I already read the latest version of the workflow for this repository
• [x] The goal of this ontology is clear to me

I am aware that

• [x] every entry in the ontology should have a definition
• [x] classes should arise from concepts rather than from words

[l-emele]

We already have cost and some subclasses of it:

cost is defined as: Cost is an economic value that describes the amount of money needed to buy, make, or do a thing.

Weighted average capital cost probably fits somewhere in this hierarchy. We should use weighted average capital cost as main label and WACC as alternative label.

cc @han-f

[HeddaElisabethGardian]

There are similar terms: discount rate and inflation rate. We should make sure to clearly distinguish between those concepts. Also the term interest rate is mentioned in the discount rate definition. Is this a synonym?

[stap-m]

Did you check FIBO or other economic ontologies for these terms?