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

{
  "resourceType" : "ChargeItemDefinition",
  "id" : "device",
  "extension" : [{
    "url" : "http://hl7.org/fhir/StructureDefinition/structuredefinition-wg",
    "valueCode" : "pa"
  }],
  "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"
  }],
  "name" : "CustomDevice345675",
  "title" : "Financial details for custom made device (345675)",
  "status" : "active",
  "date" : "2023-02",
  "publisher" : "HL7 International / Patient Administration",
  "contact" : [{
    "telecom" : [{
      "system" : "url",
      "value" : "http://www.hl7.org/Special/committees/pafm"
    }]
  }],
  "description" : "Financial details for custom made device",
  "useContext" : [{
    "code" : {
      "system" : "http://terminology.hl7.org/CodeSystem/usage-context-type",
      "code" : "venue"
    },
    "valueCodeableConcept" : {
      "coding" : [{
        "system" : "http://snomed.info/sct",
        "code" : "440655000",
        "display" : "Outpatient environment"
      }]
    }
  },
  {
    "code" : {
      "system" : "http://terminology.hl7.org/CodeSystem/usage-context-type",
      "code" : "age"
    },
    "valueQuantity" : {
      "value" : 18,
      "comparator" : ">",
      "unit" : "yrs",
      "system" : "http://unitsofmeasure.org",
      "code" : "a"
    }
  }],
  "jurisdiction" : [{
    "coding" : [{
      "system" : "http://unstats.un.org/unsd/methods/m49/m49.htm",
      "code" : "001",
      "display" : "World"
    }]
  }],
  "instance" : [{
    "reference" : "Device/example"
  }],
  "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
    }]
  }]
}