Worldscope Database Datatype Definitions Guide

Issue 6
It includes but is not restricted to:
Commissions
Vacation Pay
Profit sharing
Incentive bonuses
Pensions
It excludes:
Payroll taxes
Alphabetical List of Field Definitions - A
Accrued Taxes
Supplementary (Liability) Data, Annual Item; Field 03060
Banks:
ACCRUED TAXES represent the amount of income taxes accrued but not yet paid to the federal, state,
foreign or local government.
Accumulated Depreciation
Asset Data, Annual Item; Field 02401
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION represents the expense related to the fixed assets still carried on the
books of the company. Sometimes the term "reserve for depreciation" is used.
It includes but is not restricted to:
Accumulated depreciation
Accumulated depletion
Accumulated amortization
Depreciation on leasehold improvements
Amortization of Property, Plant & Equipment leased under capitalized lease obligations
Excess depreciation (for Non-U.S. corporations)
It excludes:
Flexible depreciation used for tax purposes (if shown on the balance sheet)
Footnotes:
A. Includes amortization of intangibles
B. Includes accumulated excess depreciation/write-downs
H. Excessive revaluation of fixed assets
J. Includes appropriations for net expenditures on mining assets
Accumulated Depreciation - Buildings
Asset Data, Annual Item; Field 18384
Industrials, Other Financial Companies:
ACCUMULATED DEPRECIATION - BUILDINGS represents the portion of accumulated depreciation that
relates to the reduction in the useful economic life of the plant, office complex or warehouse from the
wear and tear on those buildings.
Data for this field is generally not available prior to 1992.
Footnotes:
A. No standard text
D. Includes other
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