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What if any relationship is there between IndependentParty and AutonomousAgent? It makes sense that every IndependentParty is an AutonomousAgent, but that subclass relationship is not there.

Occurrence, OccurrenceKind & TransactionEvent

• Occurrence and OccurrenceKind are not clearly distinct. Why is a Transaction event not just a subclass of Occurrence? It fits the definition. 

Recommended Changes

Making things simpler

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• Consider  subproperty rel:characterizes. This causes many odd things to be inferred to be subclass of Reference. These include Funds, SecuritiesTransaction, RegistrationScheme, AccountSpecificServiceAgreement, SystemOfUnits, AccountingTransactionEvent and Catalog. A Catalog contains things that refer to products, but it does not itself refer to anything, it IS something.
• Consider  subproperty rel:appliesTo. Many thing that are not references can apply to other things.  A rule or law applies to specific circumstances. This infers every Rule and Law into the class Reference. It infers a SystemOfUnits to be a subclass of Reference. This has to be wrong. Other inferred subclasses of Reference: Funds, SecuritiesTransaction, RegistrationScheme, AccountSpecificServiceAgreement, AccountingTransactionEvent
• Every Classifier is inferred to be a Reference.  So the classifier for mortgage purpose has instances say, home improvement, home purchase and refinance. That means these instances are "concept(s) that refer or stand in for anothere concept. What concept does a Classifier stand in for, other than the trivial sense in which every thing in owl is stands in for an concept in the world being modelled.
• A PublicRecord of say a bankruptcy, is inferred to be a Reference if I want to say that PublicRecord refers to an account, (which is does!).

Proposed solution: just remove the domain for refersTo, and from all other properties that have indeterminately broad potential usage.

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