Worldscope Database Datatype Definitions Guide

Issue 6
Alphabetical List of Field Definitions - C
Cost of rent & royalty income included in revenues
For non-U.S. corporations, materials expense (field 18195), changes in inventory (field 18196),
capitalized costs (field 18197) and that portion of salaries and benefits expense which are direct
production costs
It excludes:
Depreciation and amortization of intangibles charged to cost of goods sold. (If this amount is not
available, then the total amount of depreciation and amortization is deducted)
Directors' fees and remuneration
Idle plant expense
Moving expense
Purchase discounts
Value-added taxes
General and service taxes
For restaurants and fast food companies, other operating expenses like franchise, direct personnel
and restaurant operating costs
Excise taxes
Windfall profit taxes
Footnotes:
A. Includes depreciation (for U.S. corporations)
B. Includes excise, windfall profit or value added tax
C. Includes selling, general and administrative expense
D. No standard text
Cost Of Goods Sold/Sales (%)
Profitability Ratio, Annual Item; Field 08331
Industrials, Other Financial Companies:
Cost of Goods Sold (excl Depreciation) / Net Sales or Revenues * 100
Cost Of Goods Sold/Sales (%) - 5 Yr Avg
Profitability Ratio, Annual Item; Field 08335
Industrials, Other Financial Companies:
Arithmetic average of the last five years of Cost of Goods Sold/Sales
Creditors (Trade)
See ACCOUNTS PAYABLE
Cumulative Effect Of Accounting Change
Supplementary (Income) Data, Annual Item; Field 18218
All Industries:
CUMULATIVE EFFECT OF ACCOUNTING CHANGE represents the income statement account which
shows the net of tax effect of changing from one accounting principle to another. It is the difference
between the actual retained earnings using the old method at the beginning of the year and the retained
earnings that would have been reported at the beginning of the year if the new method had been used in
prior years.
Data for this field is generally not available prior to 1996 for non-U.S. companies, 1991 for U.S. companies and
is shown per 1,000 shares for Brazilian companies.
Footnotes:
A. No standard text
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