instance-specific billing information for a device with time-dependent tax rate

{
  "resourceType": "ChargeItemDefinition",
  "id": "device",
  "text": {
    "status": "generated",
    "div": "<div xmlns=\"http://www.w3.org/1999/xhtml\"><p><b>Generated Narrative: ChargeItemDefinition</b><a name=\"device\"> </a></p><div style=\"display: inline-block; background-color: #d9e0e7; padding: 6px; margin: 4px; border: 1px solid #8da1b4; border-radius: 5px; line-height: 60%\"><p style=\"margin-bottom: 0px\">Resource ChargeItemDefinition &quot;device&quot; </p></div><p><b>url</b>: <code>http://sap.org/ChargeItemDefinition/device-123</code></p><p><b>identifier</b>: id: urn:oid:2.16.840.1.113883.4.642.29.2</p><p><b>status</b>: active</p><p><b>description</b>: Financial details for  custom made device</p><p><b>instance</b>: <a href=\"broken-link.html\">Device/12345</a></p><blockquote><p><b>applicability</b></p><h3>Conditions</h3><table class=\"grid\"><tr><td>-</td><td><b>Description</b></td><td><b>Language</b></td><td><b>Expression</b></td></tr><tr><td>*</td><td>Verify ChargeItem pertains to Device 12345</td><td>text/fhirpath</td><td><span title=\"  syntax of expression may be incorrect, but you get the idea \">%context.service.suppliedItem.reference='Device/12345'</span></td></tr></table></blockquote><blockquote><p><b>propertyGroup</b></p><blockquote><p><b>priceComponent</b></p><p><b>type</b>: base</p><p><b>code</b>: Verkaufspreis (netto) <span style=\"background: LightGoldenRodYellow; margin: 4px; border: 1px solid khaki\"> (billing-attributes#VK)</span></p></blockquote></blockquote><blockquote><p><b>propertyGroup</b></p><blockquote><p><b>applicability</b></p></blockquote><h3>PriceComponents</h3><table class=\"grid\"><tr><td>-</td><td><b>Type</b></td><td><b>Code</b></td><td><b>Factor</b></td></tr><tr><td>*</td><td>tax</td><td>Mehrwersteuersatz <span style=\"background: LightGoldenRodYellow; margin: 4px; border: 1px solid khaki\"> (billing-attributes#MWST)</span></td><td>1.19</td></tr></table></blockquote><blockquote><p><b>propertyGroup</b></p><blockquote><p><b>applicability</b></p></blockquote><h3>PriceComponents</h3><table class=\"grid\"><tr><td>-</td><td><b>Type</b></td><td><b>Code</b></td><td><b>Factor</b></td></tr><tr><td>*</td><td>tax</td><td>Mehrwersteuersatz <span style=\"background: LightGoldenRodYellow; margin: 4px; border: 1px solid khaki\"> (billing-attributes#MWST)</span></td><td>1.07</td></tr></table></blockquote></div>"
  },
  "url": "http://sap.org/ChargeItemDefinition/device-123",
  "identifier": [
    {
      "system": "urn:ietf:rfc:3986",
      "value": "urn:oid:2.16.840.1.113883.4.642.29.2"
    }
  ],
  "status": "active",
  "description": "Financial details for  custom made device",
  "instance": [
    {
      "reference": "Device/12345"
    }
  ],
  "applicability": [
    {
      "condition": {
        "description": "Verify ChargeItem pertains to Device 12345",
        "language": "text/fhirpath",
        "expression": "%context.service.suppliedItem.reference='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": [
        {
          "condition": {
            "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": [
        {
          "condition": {
            "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
        }
      ]
    }
  ]
}