{

"resourceType": "ChargeItemDefinition",
"id": "device",
"url": "http://sap.org/ChargeItemDefinition/device-123",
"status": "active",
"description": "Financial details for  custom made device",
"instance": [
  {
    "reference": "Device/12345"
  }
],
"applicability": [
  {
    "description": "Verify ChargeItem pertains to Device 12345",
    "language": "text/fhirpath",
    "expression": "%context.service.suppliedItem='Device/12345'"
  }
],
"propertyGroup": [
  {
    "priceComponent": [
      {
        "type": "base",
        "code": {
          "coding": [
            {
              "system": "http://fhir.de/CodeSystem/billing-attributes",
              "code": "VK",
              "display": "Verkaufspreis (netto)"
            }
          ]
        },
        "amount": {
          "value": 67.44,
          "currency": "EUR"
        }
      }
    ]
  },
  {
    "applicability": [
      {
        "description": "Gültigkeit Steuersatz",
        "language": "text/fhirpath",
        "expression": "%context.occurenceDateTime > '2018-04-01'"
      }
    ],
    "priceComponent": [
      {
        "type": "tax",
        "code": {
          "coding": [
            {
              "system": "http://fhir.de/CodeSystem/billing-attributes",
              "code": "MWST",
              "display": "Mehrwersteuersatz"
            }
          ]
        },
        "factor": 1.19
      }
    ]
  },
  {
    "applicability": [
      {
        "description": "Gültigkeit Steuersatz",
        "language": "text/fhirpath",
        "expression": "%context.occurenceDateTime <= '2018-04-01'"
      }
    ],
    "priceComponent": [
      {
        "type": "tax",
        "code": {
          "coding": [
            {
              "system": "http://fhir.de/CodeSystem/billing-attributes",
              "code": "MWST",
              "display": "Mehrwersteuersatz"
            }
          ]
        },
        "factor": 1.07
      }
    ]
  }
]

}